Integrated Reporting In Shipping Industry: An Analysis of International Shipping Companies

Alperen Çıkıkçı and Seçil Sigali ()
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Alperen Çıkıkçı: Dokuz Eylül University Social Sciences Institute, İzmir, Turkey
Seçil Sigali: Dokuz Eylül University, Maritime Faculty, İzmir, Turkey

Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, 2020, vol. 0, issue 62, 23-35

Abstract: This study aims to analyze the compliance of shipping companies’ financial and non-financial reports with the IIRC (International Integrated Reporting Council) integrated reporting framework. Integrated reports, annual reports, sustainability reports, and corporate social responsibility reports of international shipping companies issued and published between the years 2010-2018 were used as data. According to literature and the IIRC framework dimensions, content analysis and statistical tests were applied to create scores that show the compliance degree of the reports and companies. Consequently, the compliance score of the shipping companies shows a continuous rise within the sample period. The effect of the integrated reporting framework was examined by comparing the results before and after framework periods. Results show that the compliance scores of companies were significantly higher after the framework period.

Keywords: Integrated reporting; shipping companies; financial reporting; sustainability (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ist:imeder:v:0:y:2020:i:62:p:23-35

DOI: 10.26650/MED.2020678485

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