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.

Documents

DOI

Recently viewed

Publications

  1. Single Robust Proportional-Derivative Control for Friction Compensation in Fast and Precise Motion Systems With Actuator Constraint
  2. Dispatching rule selection with Gaussian processes
  3. A lyapunov approach in the derivative approximation using a dynamic system
  4. Stepwise-based optimizing approaches for arrangements of loudspeaker in multi-zone sound field reproduction
  5. Problem structuring for transitions
  6. Scaffolding argumentation in mathematics with CSCL scripts
  7. Dynamic environment modelling and prediction for autonomous systems
  8. Modeling items for text comprehension assessment using confirmatory factor analysis
  9. Supporting the Development and Implementation of a Digitalization Strategy in SMEs through a Lightweight Architecture-based Method
  10. DialogueMaps: Supporting interactive transdisciplinary dialogues with a web-based tool for multi-layer knowledge maps
  11. The learning net - an interactive representation of shared knowledge
  12. A Control Scheme for PMSMs using Model Predictive Control and a Feedforward Action in the Presence of Saturated Inputs
  13. Energy Optimization in Motion Planning of a Two-Link Manipulator using Bernstein Polynomials
  14. Set oriented approximation of invariant manifolds
  15. A tutorial introduction to adaptive fractal analysis
  16. Human–learning–machines: introduction to a special section on how cybernetics and constructivism inspired new forms of learning
  17. A sensor fault detection scheme as a functional safety feature for DC-DC converters
  18. Fast, Fully Automated Analysis of Voriconazole from Serum by LC-LC-ESI-MS-MS with Parallel Column-Switching Technique
  19. Computational modeling of amorphous polymers
  20. Dynamic Lot Size Optimization with Reinforcement Learning
  21. The delay vector variance method and the recurrence quantification analysis of energy markets
  22. Analysis of long-term statistical data of cobalt flows in the EU
  23. Computing regression statistics from grouped data
  24. Image compression based on periodic principal components
  25. Gaussian processes for dispatching rule selection in production scheduling
  26. Digging into the roots
  27. Gain Adaptation in Sliding Mode Control Using Model Predictive Control and Disturbance Compensation with Application to Actuators
  28. Knowledge Graph Question Answering and Large Language Models
  29. Challenge-oriented policy making and innovation systems theory: reconsidering systemic instruments
  30. Faulty Process Detection Using Machine Learning Techniques
  31. What can conservation strategies learn from the ecosystem services approach?
  32. A Class of Simple Stochastic Online Bin Packing Algorithms
  33. Constraints are the solution, not the problem
  34. Development and evaluation of a training program for dialysis nurses - An intervention study
  35. Overcoming Multi-legacy Application Challenges through Building Dynamic Capabilities for Low-Code Adoption
  36. Positioning Improvement for a Laser Scanning System using cSORPD control
  37. Extending talk on a prescribed discussion topic in a learner-native speaker eTandem learning task
  38. A Multimethod Latent State-Trait Model for Structurally Different and Interchangeable Methods
  39. Handicaps in job assignment
  40. Covert and overt automatic imitation are correlated