Integrated reporting according to IIRC from 2011 to 2015

Luis Alfonso Sánchez-Aznar, Esther Ortiz-Martínez and Salvador Marín-Hernández

RAE - Revista de Administração de Empresas, 2020, vol. 60, issue 3

Abstract: The objective of this paper is to check if integrated reporting follow properly the requirements established by IIRC or only disclose following some guiding principles influenced by some other variables. We have studied a sample in which are included all the voluntarily issued integrated reports available at the IIRC database at 1st April 2017, for the period 2011-2015, what means 174 integrated reports. The mainconclusions are that the compliance with IIRC guiding principles is low and heterogeneous, and that are principles mainly followed in front of others not followed. There are core principles of the integrated reporting that are determined by the date of publication of the IIRC framework, and that materiality is used depending on the kind of company.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:fgv:eaerae:v:60:y:2020:i:3:a:81317

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