The Impact of Corporate Reporting Quality on Sustainable Growth Through Integrated Reporting Lens in Thai Listed Companies

Wilawan Dungtripop, Pankaewta Lakkanawanit (), Trairong Sawatdikun, Muttanachai Suttipun and Lidya Primta Surbakti
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Wilawan Dungtripop: Department of Accountancy, School of Accountancy and Finance, Walailak University, Nakhon si Thammarat 80160, Thailand
Pankaewta Lakkanawanit: Department of Accountancy, School of Accountancy and Finance, Walailak University, Nakhon si Thammarat 80160, Thailand
Trairong Sawatdikun: Department of Accountancy, School of Accountancy and Finance, Walailak University, Nakhon si Thammarat 80160, Thailand
Muttanachai Suttipun: Department of Accountancy, Faculty of Management Sciences, Prince of Songkla University, Songkhla 90110, Thailand
Lidya Primta Surbakti: Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Jakarta 12450, Indonesia

JRFM, 2025, vol. 18, issue 5, 1-25

Abstract: The study investigates the relationship between corporate reporting quality, viewed through an integrated reporting perspective, and sustainable growth among Thai-listed companies during the period from 2019 to 2022. Utilizing a sample of 59 SET50 companies and analyzing 232 annual reports, an Integrated Reporting Quality Index (IRQI) was developed to assess reporting quality across three principal components—capitals, guiding principles, and content elements—as well as their respective sub-components, enabling comprehensive evaluation at both macro and micro levels. Although the component-level analysis identified no significant relationships with sustainable growth, the sub-component analysis revealed critical insights. Information connectivity, conciseness, and business model disclosure demonstrated positive associations with sustainable growth, whereas strategic focus exhibited a negative relationship. These findings contribute to the extension of stakeholders and signaling theories within emerging market contexts, emphasizing the importance of effective communication mechanisms over the sheer volume of disclosures. The study further documents substantial improvements in reporting quality following the implementation of the One Report framework, suggesting that well-designed regulatory interventions can elevate corporate disclosure standards. The results offer valuable implications for managers, regulators, and investors, underscoring that fostering effective information connectivity, conciseness, and clear articulation of business models contributes more significantly to sustainable growth than simply increasing the quantity of disclosed information.

Keywords: corporate report quality; integrated reporting; one report; sustainable growth; Thailand (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2025
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