Performance Sustainability and Integrated Reporting: Empirical Evidence from Mandatory and Voluntary Adoption Contexts

Loprevite, Salvatore; Ricca, Bruno; Rupo, Daniela

doi:10.3390/su10051351

Cited by 22 publications

(27 citation statements)

References 30 publications

(51 reference statements)

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“…Thus, companies from rule-based societies are more committed to CSR information disclosure and are less "opaque" [50], although it should be considered that companies in the rule-based country included in the sample have to mandatorily report. In this sense, Loprevite et al [100] asserted that the introduction of mandatory regulations has a significant positive effect on corporate reporting, although not all researchers agree with this [101,102].…”

Section: Resultsmentioning

confidence: 99%

Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?

2018

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Although several studies have analyzed the role that specific corporate governance mechanisms have on Corporate Social Responsibility (CSR) reporting practices, their findings have not been conclusive and the evidence from developing countries is scarce. The theoretical support for this relationship in the previous literature is found in Stakeholder, Agency, Legitimacy, and Good Management theories. Undoubtedly, as the institutional environment has an important impact on CSR reporting practices, it would be relevant for this field of research to analyze this relationship in companies from emerging countries. It is suggested for the sake of convenience to consider different levels of corporate governance mechanisms together due to the high interdependence among them. Consequently, the aim of this paper is to analyze whether different levels of corporate governance mechanisms (at the institutional, group, and firm level) are determinant factors of the CSR reporting practices in BRICS countries (Brazil, Russia, India, China, and South Africa). The final sample was composed of 281 companies. On the basis of our results, we conclude that institutional corporate governance mechanisms influence the company’s CSR reporting strategy and that both CSR disclosure practices analyzed are affected by group-level corporate governance mechanisms in companies from family-based societies. Our findings support the appropriateness of separately analyzing this issue in emerging countries.

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Section: Resultsmentioning

confidence: 99%

Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?

2018

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“…In this way, subsequent studies (Ilinitch et al 1998;Schaltegger and Burritt 2000;Gallego-Àlvarez 2012;Searcy et al 2016) were mainly oriented towards the exploitation of the integration of indicators on the three pillars of sustainability (economic, environmental, and social) in CRS reporting. The triple bottom line reporting principles are now considered more capable of satisfying growing stakeholders' pressure for balanced, accurate, and reliable SPIs systems (Mio and Venturelli 2013;Fernandez-Feijoo et al 2014;Lin et al 2014), with positive impacts also on companies' financial performance and competitive advantage (Adams et al 2011;Hussain 2015;Loprevite et al 2018;Laskar and Maji 2018), and to grasp the modern complexity of the company performance (Boiral et al 2012(Boiral et al , 2019Jakhar et al 2019). Companies have implemented this integration by elaborating, on a voluntary basis, CSR reports, also supported by the proliferation of guidelines and standards produced by international bodies.…”

Section: The Contribution Of Sustainability Performance Indicators Inmentioning

confidence: 99%

Sustainability Performance Indicators and Non-Financial Information Reporting. Evidence from the Italian Case

Raucci

Tarquinio

2020

Administrative Sciences

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Non-financial reporting is a growing topic, and the adoption of the EU Directive 2014/95/EU on non-financial information (NFI) is increasing the use of this reporting. One of the most distinctive elements of guidelines and standards that are widely used to draw-up reports on NFI is sustainability performance indicators (SPIs). SPIs can provide a significant value-added to non-financial corporate communication, and they are useful tools to support internal decision-making processes. The purpose of this study is to examine the effects produced on SPIs disclosure by the entry into force of the Italian Decree implementing the Directive on NFI. Content analysis method is used to analyze indicators disclosed by Italian companies before and after the adoption of the Decree. Findings show that each category of SPIs was largely used by the companies of our 2012 sample, but a reduction of the quantity of indicators disclosed was documented in 2017. Therefore, after the introduction of mandatory disclosure of NFI, companies seem to focus only on indicators considered more “relevant” according to the Directive. This research represents one of the preliminary analysis on the adoption of the Directive in Italy and on its first effects on NFI reporting practices.

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“…The communication of these goals to employees will enhance their collaboration within and their commitment to the organization, as they will gain a better understanding of the company for which they are employed and how it generates and maintains value over time [40]. Integrated information should be a powerful tool to show that a company is committed to sustainability and to having a positive impact on society; thus, integrated reporting should enhance the company's reputation [1,[41][42][43] and generate more confidence among stockholders [44]. Integrated reporting potentially represents the most significant change to corporate reporting seen in years [45].…”

Section: Integrated Reportingmentioning

confidence: 99%

Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain

2019

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Integrated reporting is a key instrument used to inform stakeholders about the sustainability issues of a company. Only an assured report can effectively instill confidence in its users regarding the sustainability of the company. Based on the International Integrated Reporting Framework issued by the International Integrated Reporting Council (IIRC), the authors solicited perceptions from auditors and audit report users about several aspects of integrated reporting assurance. An analysis of the responses suggests that integrated reporting assurance is important, but there are many challenges (both methodological and related to the characteristics of non-financial information) for auditors to overcome. Reporting companies and auditors must work to overcome these problems. The former ones must improve the quality of non-financial information and the later must adapt their audit procedures. This paper provides valuable insights into preferences regarding the form and content of the audit report on integrated reporting. This study is useful to regulators of audit activity, auditors’ corporations, the IIRC, and other international associations, academics, and audit report users, and contributes to the current integrated reporting literature by examining the perceptions of auditors and users regarding the assurance of integrated reporting. Integrated reporting assurance is still an under-explored field of research.

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Performance Sustainability and Integrated Reporting: Empirical Evidence from Mandatory and Voluntary Adoption Contexts

Cited by 22 publications

References 30 publications

Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?

Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?

Sustainability Performance Indicators and Non-Financial Information Reporting. Evidence from the Italian Case

Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain

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