Empirical evidence of the disclosure and assurance of Integrated Reporting -: A content analysis of the IIRC Examples Database

Research output: Journal contributionsJournal articlesResearchpeer-review

Standard

Empirical evidence of the disclosure and assurance of Integrated Reporting -: A content analysis of the IIRC Examples Database. / Stawinoga, Martin; Velte, Patrick.
In: Zeitschrift für Umweltpolitik & Umweltrecht, Vol. 40, No. 1, 2017, p. 59-84.

Research output: Journal contributionsJournal articlesResearchpeer-review

Harvard

APA

Vancouver

Bibtex

@article{d844fcb480954357820d3f0f55099f88,
title = "Empirical evidence of the disclosure and assurance of Integrated Reporting -: A content analysis of the IIRC Examples Database",
abstract = "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. ",
keywords = "Management studies, Integrated reporting, CSR reporting, CSR management, stakeholder management, corporate goverannce, Sustainability Science",
author = "Martin Stawinoga and Patrick Velte",
year = "2017",
language = "English",
volume = "40",
pages = "59--84",
journal = "Zeitschrift f{\"u}r Umweltpolitik & Umweltrecht",
issn = "0931-0983",
publisher = "dfv-Mediengruppe",
number = "1",

}

RIS

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 -