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

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Constructs for Assessing Integrated Reports-Testing the Predictive Validity of a Taxonomy for Organization Size, Industry, and Performance. / Lueg, Rainer.
In: Sustainability, Vol. 14, No. 12, 7206, 13.06.2022.

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@article{cc0e421c5eaa42a1a93cccddc6c0cea0,
title = "Constructs for Assessing Integrated Reports-Testing the Predictive Validity of a Taxonomy for Organization Size, Industry, and Performance",
abstract = "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.",
keywords = "integrated thinking, integrated reporting, corporate social responsibility, sustainability reporting, sustainable development, stakeholder engagement, environmental policy, construct, taxonomy, voluntary disclosure, Management studies",
author = "Rainer Lueg",
note = "Publisher Copyright: {\textcopyright} 2022 by the author. Licensee MDPI, Basel, Switzerland.",
year = "2022",
month = jun,
day = "13",
doi = "10.3390/su14127206",
language = "English",
volume = "14",
journal = "Sustainability",
issn = "2071-1050",
publisher = "MDPI AG",
number = "12",

}

RIS

TY - JOUR

T1 - Constructs for Assessing Integrated Reports-Testing the Predictive Validity of a Taxonomy for Organization Size, Industry, and Performance

AU - Lueg, Rainer

N1 - Publisher Copyright: © 2022 by the author. Licensee MDPI, Basel, Switzerland.

PY - 2022/6/13

Y1 - 2022/6/13

N2 - 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.

AB - 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.

KW - integrated thinking

KW - integrated reporting

KW - corporate social responsibility

KW - sustainability reporting

KW - sustainable development

KW - stakeholder engagement

KW - environmental policy

KW - construct

KW - taxonomy

KW - voluntary disclosure

KW - Management studies

UR - https://www.mendeley.com/catalogue/3d6933fd-a4d3-3262-b990-c950d340c9c6/

UR - http://www.scopus.com/inward/record.url?scp=85132288227&partnerID=8YFLogxK

U2 - 10.3390/su14127206

DO - 10.3390/su14127206

M3 - Journal articles

VL - 14

JO - Sustainability

JF - Sustainability

SN - 2071-1050

IS - 12

M1 - 7206

ER -

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