Constructs for Assessing Integrated Reports-Testing the Predictive Validity of a Taxonomy for Organization Size, Industry, and Performance

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

The lack of an agreed valid measurement of integrated reporting (<IR>) among organizations poses a constant problem to empirical researchers. Lueg and Lueg proposed an <IR> score that rates and categorizes reports according to their compliance with the principles of <IR>. This study tested and validated their proposed coding catalogue, constructs, and taxonomy using capital market data and multivariate statistics. These findings suggested that this <IR> score and the corresponding taxonomy for classifying reports has a high predictive validity and can be used by future researchers to measure <IR>. In particular, this <IR> score confirmed that integrated thinking reports tend to be published by large organizations in controversial industries with an above-average performance (Adj. R2 = 42.2%). The findings also suggested that the construct form of the integrated report contributes more explanatory power than the construct content. In this regard, the results indicated that only full implementers of <IR> show associations with performance, unlike organizations that partially comply with the <IR> principles.
Original languageEnglish
Article number7206
JournalSustainability
Volume14
Issue number12
Number of pages13
ISSN2071-1050
DOIs
Publication statusPublished - 13.06.2022

Bibliographical note

Publisher Copyright:
© 2022 by the author. Licensee MDPI, Basel, Switzerland.

    Research areas

  • integrated thinking, integrated reporting, corporate social responsibility, sustainability reporting, sustainable development, stakeholder engagement, environmental policy, construct, taxonomy, voluntary disclosure
  • Management studies

Documents

  • Download

    2.29 MB, PDF document

DOI