Integrated Reporting Quality: An Empirical Analysis

被引：133

作者：

Pistoni, Anna ^{[1
]}

Songini, Lucrezia ^{[2
]}

Bavagnoli, Francesco ^{[2
]}

机构：

[1] Univ Insubria, Dept Econ, Via Montegeneroso 71, I-21100 Varese, Italy

[2] Univ Piemonte Orientale, Dept Econ & Business, Novara, Italy

来源：

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT | 2018年 / 25卷 / 04期

关键词：

integrated reporting; disclosure quality; IR quality; IR scoreboard; IR implementation issues; sustainability disclosure; content analysis; SUSTAINABILITY; DISCLOSURE; MANAGEMENT; PRINCIPLES; COMPANIES; NEED;

D O I：

10.1002/csr.1474

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Integrated Reporting (IR) represents the most recent evolution of the corporate reporting movement. Despite the proposed benefits to stakeholders and the number of contributes aimed at identifying best practices in its adoption, IR is still scarcely diffused among companies and when it is adopted the framework is not fully implemented. Starting from these premises, this paper aims to assess the quality of integrated reports issued by firms. We have developed a scoring model and an IR Scoreboard (IRS), which were applied to analyze 116 integrated reports issued in years 2013 and 2014. The main findings show that IR quality is low. Generally, firms follow the IR framework, but scarce information is disclosed on aspects such as capital, the business model, strategic priorities, and the value creation process; more attention is given to the IR form than to its content. Copyright (c) 2018 John Wiley & Sons, Ltd and ERP Environment

引用

页码：489 / 507

页数：19

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