The business case for integrated reporting: Insights from leading practitioners, regulators, and academics

Burke, Jenna; Clark, Cynthia E.

doi:10.1016/j.bushor.2016.01.001

Cited by 118 publications

(134 citation statements)

References 2 publications

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“…Specifically, this study adds new evidence on IR usefulness in acting on the information asymmetry between managers and outside investors, in line with the agency approach [28,84]. In these terms, our findings may also support the managers' judgement in interpreting the materiality principle [64,65], in association with the studies investigating the managers' communication strategy in relationship with the nature (i.e., good or bad news) of the information to be disclosed [41,58].…”

Section: Discussionsupporting

confidence: 78%

“…Specifically, this debate argues that sustainability reporting, even if aimed at mitigating the limitations of annual reporting (analyzing the organization's performance beyond its financial aspect), is usually presented as a distinct document and turns out to be incomplete in demonstrating the connection between sustainability and financial information [79][80][81]. According to its supporters, e.g., [82][83][84], IR on the other hand provides the specific benefit of highlighting any relationship among different organizational data as a consequence of the "integrated thinking" approach adopted and its overall aim of providing a holistic representation of the organization's performance [85,86].…”

Section: Hypothesis 1 (H1)mentioning

confidence: 99%

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Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis

2017

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Within the extensive literature investigating the impacts of corporate disclosure in supporting the sustainable growth of an organization, few studies have included in the analysis the materiality issue referred to the information being disclosed. This article aims to address this gap, exploring the effect produced on capital markets by the publication of a recent corporate reporting tool, Integrated Report (IR). The features of this tool are that it aims to represent the multidimensional impact of the organization's activity and assumes materiality as a guiding principle of the report drafting. Adopting the event study methodology associated with a statistical significance test for categorical data, our results verify that an organization's release of IR is able to produce a statistically significant impact on the related share prices. Moreover, the term "integrated" assigned to the reports plays a significant role in the impact on capital markets. Our findings have beneficial implications for both researchers and practitioners, adding new evidence for the IR usefulness as a corporate disclosure tool and the effect of an organization's decision to disclose material information.

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Section: Discussionsupporting

confidence: 78%

Section: Hypothesis 1 (H1)mentioning

confidence: 99%

Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis

2017

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“…Other studies have corroborated the importance of the integrated report, highlighting the potential and possible benefits (Adams, 2015;Burke & Clark, 2016;Stacchezzini, Melloni & Lai, 2016). Adams highlights, in particular, the limitations of Flower's criticism, replicating that the alleged departure from sustainability does not constitute a source of weakness, given that the representation of corporate sustainability is not the integrated report's main objective.…”

Section: The Theoretical Framework: a Literature Review On Integratedmentioning

confidence: 80%

Implementing Integrated Reporting: Case Studies from the Italian Listed Companies

Camodeca¹,

Almici

2017

AFR

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The purpose of this paper is to explore the change experienced by the Italian listed companies through the implementation of integrating reporting. The objective of this study is to shed light on the company's moving reasons towards integrating reporting and on its effects on the company's thinking approach.This paper builds on multi-source data gathered through web-site visits, company materials and interviews, according to an interpretive case study approach.The authors found that the process of change experienced by the selected companies deserves consideration for at least two reasons: on the one hand, as a transition from a stand alone to an integrated thinking approach; on the other hand, as a transition from an implicit to a more explicit approach to sustainability.The paper is, to the best of the knowledge, the first one to explore the process of change experienced by the Italian listed companies through the implementation of integrated reporting.

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“…In this sense, a first significant effect refers to the ability to better understand the process of value creation and, consequently, performance measurement systems (Burke & Clark, 2016;Mio, Fasan, & Pauluzzo, 2016;Stubbs & Higgins, 2014). Moreover, the business model plays a central role here as it is the fulcrum of the definition of the performance measurement system and of the identification of the performance measures most able to represent the relevant aspects (Chiucchi, Montemari, & Gatti, 2018).…”

Section: Effectsmentioning

confidence: 99%

Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

Vitolla

Raimo

Rubino

2019

Corp Soc Responsibility Env

154

137

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The diffusion of integrated reporting has encouraged academics to pay greater attention to this topic. Several studies have been conducted since the 2011 of the Discussion Paper "Towards Integrated Reporting: Communicating Value in the 21stCentury" by the International Integrated Reporting Council. However, conflicting opinions and the wide range of extant studies underscore the need to better understand the current contributions in the field. Furthermore, the novelty of integrated reporting makes it necessary to define as yet unexplored fields in this research stream.To that end, we conduct a systematic review of the literature to classify the research according to normative and descriptive perspectives and identify an agenda that will be able to guide future studies. The review shows that the concept of value creation, internal and qualitative determinants, the content and quality of integrated reporting, and its impacts need further investigation.

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The business case for integrated reporting: Insights from leading practitioners, regulators, and academics

Cited by 118 publications

References 2 publications

Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis

Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis

Implementing Integrated Reporting: Case Studies from the Italian Listed Companies

Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

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