Social and Environmental Reporting as a Part of the Integrated Reporting

Mihaela Turturea
Additional contact information
Mihaela Turturea: Department of Accounting and Audit, Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, 010374 Bucharest, Romania

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015, vol. 63, issue 6, 2161-2170

Abstract: Social and environmental aspects, considered valuable factors in decision making process, play an important role within the nowadays complex business environment. Recent accounting literature reveals that the need for disclosing non-financial information is widely debated based on the fact that considerable decisions cannot be supported only by referring to past financial performances. This paper, organized as an empirical study, aims to provide an overall image upon social and environmental disclosures inside the integrated reports of the companies which have taken part for three consecutive years in the International Integrated Reporting Council (IIRC) Pilot Programme Business Network. The research is conducted among the integrated reports issued by companies belonging to various industries, coming from France, Germany and United Kingdom. The results achieved show that companies fail to present a complete picture regarding their social and environmental performances and implicitly fail to achieve the intended purpose of the IIRC in promoting the accounting for sustainability. An overall result shows that companies coming from Germany disclose the least social and environmental aspects within integrated reports as compared to British and French organizations.

Keywords: integrated reporting; sustainability; social reporting; environmental reporting; complexity; IR Framework; information disclosure; ESG disclosure score (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://acta.mendelu.cz/doi/10.11118/actaun201563062161.html (text/html)
http://acta.mendelu.cz/doi/10.11118/actaun201563062161.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:actaun_2015063062161

DOI: 10.11118/actaun201563062161

Access Statistics for this article

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis is currently edited by Markéta Havlásková

More articles in Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis from Mendel University Press
Bibliographic data for series maintained by Ivo Andrle ().