Integrated reporting decision usefulness: Mainstream equity market views

Slack, Richard; Tsalavoutas, Ioannis

doi:10.1016/j.accfor.2018.01.005

Cited by 65 publications

(87 citation statements)

References 74 publications

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“…Of lesser importance were the benefits related to the perceived appreciation from capital markets in terms of easier access to capital, increased share price and lower cost of capital. The findings suggest that the information provided in IR may be of little use for capital market participants, which is consistent with Rensburg and Botha's (2014) finding in South Africa,Slack and Tsalavoutas (2018) for global investors,Abhayawansa et al (2018) for sell-side analysts, andHsiao and Kelly (2017) in Taiwan. Moreover, this indicates that corporate reporting is not used as the main source of financial and investment information, either because such reports are still symbolic in nature or because the investors must rely on additional information.…”

supporting

confidence: 84%

Integrated reporting: perspectives of corporate report preparers and other stakeholders

Adhariani

Villiers

2019

SAMPJ

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To explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy. Design/methodology/approach: A survey is used to explore perspectives on IR. Findings: There is a limited level of knowledge regarding integrated reporting, but a high level of interest. Corporate report preparers paradoxically state that they can see the benefits of integrated reporting, yet they are reluctant to implement it. Practical implications: Changes to university curricula, training sessions, seminars, and conferences may be needed to disseminate information regarding integrated reporting. Social implications: Integrated reporting implementation may be stymied by the low levels of knowledge in Southeast Asia and hence lack of demand from stakeholders. High-quality reporting generally supports capital flows into a region and thus influences economic and social well-being. The integrated financial and non-financial information needs of stakeholders thus have an indirect impact on society. Originality/value: Southeast Asia is an economic powerhouse and home to hundreds of millions of people. It is important to understand the potential for integrated reporting in this region. This is one of the first survey of its kind to explore these matters.

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supporting

confidence: 84%

Integrated reporting: perspectives of corporate report preparers and other stakeholders

Adhariani

Villiers

2019

SAMPJ

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“…There is evidence of consistency in the pattern of disclosure, especially companies within the same economic jurisdiction. The input-output approach is visually present in all integrated reports utilised for this study (IIRC, 2013;Setia et al, 2015;Slack & Tsalavoutas, 2018).…”

Section: Discussion Of Findingsmentioning

confidence: 99%

The Trend of Integrated Capitals Reporting: Asian Continental Perspective

Salihin¹,

Anifowose²,

Zakari³

2020

AJAP

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This paper examines the trend of integrated capitals reporting in Asia, given the introduction of the integrated reporting (IR) framework in some of the countries across the continent. Design/ Methodology/ Approach: Using content analysis, the study examines the quality and extent of IR capital reporting based on IR capitals checklist developed based on the International Integrated Reporting Council's (IIRC) framework. The data were drawn from 332 integrated reports hosted on the website of IIRC related to listed companies across the Asian continent over a four-year period (2015-2018). Research finding: The findings indicate a significant increase in the extent and quality of IR capitals disclosure. It also shows significant improvements in each element of IR capitals such as human capital, intellectual capital, social and relationship capital and natural capital based on the sampled integrated reports. Furthermore, financial capital is the most disclosed capital, while manufactured capital is the least disclosed. Though there is a significant increase in the level of disclosure, the extent of disclosure is more pronounced compared to that of the quality of disclosure. Theoretical contribution/ Originality: This study provides a scientific conclusion on the trend of IR capitals disclosure in the Asian continent using most recent integrated reports. Practitioner/ Policy implication: The findings would assist those charged with governance to monitor their reporting strategies about the IR capitals. It helps to point out the areas of improvement in disclosing each element of the IR capitals. The IIRC would also appreciate the trend of quality and extent of IR capital reporting in the Asian continent. This would, in turn, help in the review for any improvement needed to the framework.

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“…Integrated reports are also said to lack investor attention due to their limited decision usefulness (Slack and Tsalavoutas, 2018). Despite the significant and growing uptake by the corporate community for integrated reporting, the investor community expresses concerns over the length, excessive repetition in content, and the checklist approach followed in preparing this type of report, which collectively poses certain restrictions to their usefulness by their primary audiences, the investor community (Atkins and Maroun, 2015).…”

Section: Gri and Iirc Guidelinesmentioning

confidence: 99%

A Comparative Analysis of Sustainability Reports Published by Global Enterprises: Standalone CSR Versus Integrated Reporting

Demir¹,

Min²

2021

brcacadjb

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International Business, Baruch College, CUNY. Demir's research centers around corporate finance and sustainability. Currently, his research focuses on the role of corporate responsibility on corporate financing decisions and firm valuations. Demir holds a bachelor's degree in Statistics and an MBA with a concentration in Finance. His academic research has been published in top tier academic journals and presented in several national and international conferences.

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Integrated reporting decision usefulness: Mainstream equity market views

Cited by 65 publications

References 74 publications

Integrated reporting: perspectives of corporate report preparers and other stakeholders

Integrated reporting: perspectives of corporate report preparers and other stakeholders

The Trend of Integrated Capitals Reporting: Asian Continental Perspective

A Comparative Analysis of Sustainability Reports Published by Global Enterprises: Standalone CSR Versus Integrated Reporting

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