Empirical evidence of the disclosure and assurance of Integrated Reporting -: A content analysis of the IIRC Examples Database
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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in: Zeitschrift für Umweltpolitik & Umweltrecht, Jahrgang 40, Nr. 1, 2017, S. 59-84.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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TY - JOUR
T1 - Empirical evidence of the disclosure and assurance of Integrated Reporting -
T2 - A content analysis of the IIRC Examples Database
AU - Stawinoga, Martin
AU - Velte, Patrick
PY - 2017
Y1 - 2017
N2 - After the financial crisis 2008/09, the limitations of corporate social responsibility (CSR) reporting were criticized internationally. Thus, the need of connectivity of financial and non-financial information within an integrated report according to the framework of the International Integrated Reporting Council (IIRC) has significantly increased. Our analysis illustrates to what extent integrated reporting is being applied in current business practice. Therefore we analyse all integrated reports provided on the website of the IIRC Examples Database with a special focus on reporting entities located in member states of the European Union. Our content analysis illustrates a huge importance of the voluntary implementation of integrated reporting within the European Union member states and an increased demand for integrated reporting assurance. The external verification is regularly based upon a reasonable assurance level. Furthermore, a lack of key elements and reporting principles of the IIRC framework (reliability & completeness, consistency & comparability) can be found. Insofar, the decision usefulness of integrated reporting practice has to be enhanced in the future.
AB - After the financial crisis 2008/09, the limitations of corporate social responsibility (CSR) reporting were criticized internationally. Thus, the need of connectivity of financial and non-financial information within an integrated report according to the framework of the International Integrated Reporting Council (IIRC) has significantly increased. Our analysis illustrates to what extent integrated reporting is being applied in current business practice. Therefore we analyse all integrated reports provided on the website of the IIRC Examples Database with a special focus on reporting entities located in member states of the European Union. Our content analysis illustrates a huge importance of the voluntary implementation of integrated reporting within the European Union member states and an increased demand for integrated reporting assurance. The external verification is regularly based upon a reasonable assurance level. Furthermore, a lack of key elements and reporting principles of the IIRC framework (reliability & completeness, consistency & comparability) can be found. Insofar, the decision usefulness of integrated reporting practice has to be enhanced in the future.
KW - Management studies
KW - Integrated reporting
KW - CSR reporting
KW - CSR management
KW - stakeholder management
KW - corporate goverannce
KW - Sustainability Science
UR - https://online.ruw.de/suche/zfu/2017/01
M3 - Journal articles
VL - 40
SP - 59
EP - 84
JO - Zeitschrift für Umweltpolitik & Umweltrecht
JF - Zeitschrift für Umweltpolitik & Umweltrecht
SN - 0931-0983
IS - 1
ER -