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

Salvatore Loprevite, Bruno Ricca and Daniela Rupo
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Salvatore Loprevite: Department of Sciences of the Society and the Mediterranean Area Formation, University “Dante Alighieri” of Reggio Calabria, 89125 Reggio Calabria, Italy
Bruno Ricca: Department of Economics, University of Messina, 98122 Messina, Italy
Daniela Rupo: Department of Economics, University of Messina, 98122 Messina, Italy

Sustainability, 2018, vol. 10, issue 5, 1-15

Abstract: This paper looks at the topic of regulation of integrated reporting for listed companies, with the aim of contributing to the debate on the usefulness of introducing a mandatory regime, both from the perspective of integrated performance sustainability of companies and from that of relevance of information for providers of financial capital. The study is based on empirical research carried out on a sample composed of companies operating in territories where the adoption of integrated reporting is voluntary (Europe) and those operating in a country where adoption is mandatory (South Africa). The research shows that (a) in voluntary regimes, levels of integrated performance achieved by companies are higher; (b) mandatory regulation produces positive effects on integrated performance levels in the medium term; (c) integrated performance indicators are value-relevant, though having different levels of relevance under the two regimes examined.

Keywords: performance sustainability; integrated performance; integrated reporting (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:10:y:2018:i:5:p:1351-:d:143430

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