Understanding Integrated Reporting: A Study of Selected Companies in India

Sumona Ghosh () and Arabinda Bhattacharya ()
Additional contact information
Sumona Ghosh: St. Xavier’s College
Arabinda Bhattacharya: University of Calcutta

A chapter in Corporate Social Responsibility in Rising Economies, 2020, pp 201-228 from Springer

Abstract: Abstract Even though there has been a growing importance of Integrated Reporting (IR) globally, there has been limited research conducted with respect to IR in India. Hence the study investigated the extent to which the companies in India are integrating financial and non-financial data in their reporting. It employed Longitudinal Qualitative Document Analysis for the period 2010–16 using an Integrated Reporting Index (IRI) in examining annual reports of 102 most valuable companies ranked on the basis of market capitalization. Exploratory Factor Analysis (EFA) was applied for extraction of factors. Multiple Regression analysis was performed in order to determine the impact of the independent variables i.e. factors so generated from factor analysis on Integrated Reporting Index. The study revealed an average IRI of 70%. Strategic Environment, Internal Uncertainty, Internal Environment and Internal Design emerged to be important for the years under consideration. Regression results highlighted the fact that overall, internal design comprising manufacturing capital and business model proved to have the most significant impact on IRI.

Keywords: Integrated reporting; Sustainability reports; Global Reporting Initiative (GRI); The International Integrated Reporting Framework; Longitudinal Qualitative Document Analysis; Factors; Integrated Reporting Index; Functional relationship (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations: View citations in EconPapers (2)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:spr:csrchp:978-3-030-53775-3_11

Ordering information: This item can be ordered from
http://www.springer.com/9783030537753

DOI: 10.1007/978-3-030-53775-3_11

Access Statistics for this chapter

More chapters in CSR, Sustainability, Ethics & Governance from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().