Integrated Reporting Framework Application: A European Case Study in the Financial Sector

Tiron-Tudor Adriana, Jula Octavian, Martin Diana Lavinia and Zanellato Gianluca
Additional contact information
Tiron-Tudor Adriana: Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania
Jula Octavian: Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania
Martin Diana Lavinia: Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania
Zanellato Gianluca: Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania
Authors registered in the RePEc Author Service: Adriana Tiron Tudor

Proceedings of the International Conference on Business Excellence, 2019, vol. 13, issue 1, 227-240

Abstract: The ongoing academic debate about Integrated Reporting (IR) outlines that a particular interest shall be accorded to the financial sector organizations. Furthermore, previous researches in the field of an IR demonstrates the need of further research in the developing the actual knowledge of the advancement and implementation of IR and how are companies applying the guiding principles given by the framework. Therefore, this research aims to analyze to what extent European Union financial sector organization are following the IIRF guidance. Using a sample of 140 annual reports, a manual content analysis has been employed to identify the compliance evolution of financial sector organizations towards the IIRF contents elements, for the period 2013-2017. Results reveals the attention given by financial organisations, toward the “Organisational Overview”, “Risks & Opportunities” and “Business Model” content elements of IR. While the categories that remain unforeseen are “Performance & Outcomes”, “Other Elements” but the problematical category is “Future Outlook” with the lowest disclosure degree.

Keywords: reporting; integrated approach; integrated reporting; IIRF (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/picbe-2019-0021 (text/html)

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:vrs:poicbe:v:13:y:2019:i:1:p:227-240:n:21

DOI: 10.2478/picbe-2019-0021

Access Statistics for this article

Proceedings of the International Conference on Business Excellence is currently edited by Alina Mihaela Dima

More articles in Proceedings of the International Conference on Business Excellence from Sciendo
Bibliographic data for series maintained by Peter Golla ().