scholarly journals Integrated Reporting: Are Indonesian Companies Ready to Do It?

2016 ◽  
Vol 1 (2) ◽  
pp. 62-70
Author(s):  
Amelia Setiawan
Keyword(s):  
Content Analysis ◽  
Data Collection ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Main Concern ◽  
Integrated Reporting ◽  
Public Companies ◽  
Corporate Reporting ◽  
Data Collection And Analysis ◽  
Preliminary Research

Many companies in Indonesia already have completed sustainability reporting (SR) in their corporate reporting eventhough the regulation has not required public companies to disclose Integrated Reporting (IR) in their report. Are companies with excellent sustainability reporting ready to release integrated reporting? This question is the main concern of this paper. The published guidelines by IIRC are divided into two categories: guidelines which can be assessed objectively and those that cannot be measured objectively. Content analysis is used for data collection and analysis for annual reports of the companies used as sample in this research. The result of this research showed that companies that won Indonesia Sustainability Reporting Award are ready to disclose Integrated Reporting with few modification which adds the value of their report. The implication of the study for public companies is a encouragement to publish integrated reporting and for researchers is being preliminary research for developing research about integrated report in Indonesia.

scholarly journals Integrated reporting vs. sustainability reporting for corporate responsibility in South Africa

2015 ◽  
Vol 29 (29) ◽  
pp. 7-17 ◽  
Author(s):  
Alexandra F. Clayton ◽  
Jayne M. Rogerson ◽  
Isaac Rampedi
Keyword(s):  
South Africa ◽  
South African ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Corporate Reporting ◽  
And Performance ◽  
The Impact ◽  
Responsible Manner

AbstractLarge corporates have come under increasing pressure to conduct their business in a more transparent and responsible manner. In order for business to fulfil its obligations under the ethic of accountability stakeholders must be given relevant, timely, and understandable information about their activities through corporate reports. The conventional company reports on annual financial performance, sustainability and governance disclosures often fail to make the connection between the organisation’s strategy, its financial results and performance on environmental, social and governance issues. Recognising the inherent shortcomings of existing reporting models, there is a growing trend to move towards integrated reporting. South Africa has been one of the most innovative countries in terms of integrated corporate reporting. Since 2010 companies primarily listed on the country’s major stock exchange have been required to produce an integrated report as opposed to the former sustainability report. The aim in this study is to review the development of integrated reporting by large corporates in South Africa and assess the impact of the required transition from sustainability reporting to integrated reporting on non-financial disclosure of eight South African corporates using content analysis of annual reports.

scholarly journals The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework

SAGE Open ◽  
2020 ◽  
Vol 10 (2) ◽  
pp. 215824402092743 ◽  
Author(s):  
Salaheldin Hamad ◽  
Muhammad Umar Draz ◽  
Fong-Woon Lai
Keyword(s):  
Corporate Governance ◽  
Conceptual Framework ◽  
Sustainability Reporting ◽  
Research Area ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Information Transparency ◽  
Corporate Reporting ◽  
Corporate Governance Mechanisms ◽  
The Impact

Integrated Reporting (IR) is a relatively new concept that is considered one of the most recent trends in corporate reporting; it is still an emerging research area in different parts of the world. Malaysia is an appropriate emerging economy to investigate IR adoption. Large Malaysian public listed companies (PLCs) are encouraged by the Malaysian Code on Corporate Governance (MCCG) of 2017 to adopt IR based on the international IR framework. By combining the stakeholder theory and the agency theory, this article proposes a conceptual framework to explore the moderating effect of sustainability reporting on the relationship between corporate governance mechanisms and IR disclosure level for the Malaysian PLCs. To obtain the data related to IR and the other variables, the study suggests using a content analysis method on the annual reports of the top 100 Malaysian PLCs based on their market capitalization. The proposed conceptual framework could be very useful; it can assist PLCs having sustainability practices to adopt the IR framework, reduce information asymmetries, increase information transparency, and create value. This study contributes to the literature by investigating the IR practices and their determinants in Malaysia after the introduction of MCCG 2017.

scholarly journals Integrated Reporting Practice and Disclosure in Bangladesh’s Banking Sectors

2019 ◽  
Vol 3 (2) ◽  
pp. 147
Author(s):  
Niaz Mohammad
Keyword(s):  
Annual Report ◽  
Sustainability Reporting ◽  
Financial Statements ◽  
Financial Information ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Corporate Reporting ◽  
Reporting Practice ◽  
Social Environmental ◽  
Corporate Social

Integrated reporting (IR) is a new form of corporate reporting that has emerged after decades of calls by academics and practitioners for more holistic and integrated corporate reporting on the economic, environmental, and social aspects of business. The present research relied on a critical review of the literature on IR practices and sustainability reporting. Indexed journals were reviewed, and evidence was drawn upon to develop a model examining the possible determinants of IR in annual reports. To this end, reports from 20 different banks from 2012 to 2017 were considered. Analyzing the financial statements of these banks through their annual reports provided insightful disclosures concerning triple bottom lines (social, environmental, and economic); the findings of the study suggested that very few banks have taken initiatives to disclose such information in their annual reports. Using annual report content analysis, the findings showed that in 2017, companies started providing non-financial information regarding the environment, society, and governance along with financial figures. However, it is noteworthy that companies still provide this information in disconnected strands and as part of corporate governance or corporate social responsibility disclosures instead of linking such information to financial information and providing it within integrated reports.

scholarly journals ANALISIS LUASNYA PENGUNGKAPAN KUANTITATIF PADA INTEGRATED REPORTING DI INDONESIA, MALAYSIA, DAN SINGAPURA

2016 ◽  
Vol 3 (2) ◽  
pp. 147
Author(s):  
Agnes Febriyanti Febriyanti ◽  
Juniati Gunawan
Keyword(s):  
Stock Exchange ◽  
Sustainability Reporting ◽  
Integrated Reporting ◽  
Public Companies ◽  
Corporate Reporting ◽  
Good Reputation ◽  
Total Observation ◽  
Sustainability Report ◽  
Risk Management Committee

<p>This study aims to determine how much disclosures can be found on the IR issued by companies in Indonesia, Malaysia, and Singapore that implement International &lt;IR&gt; Framework as a guide. This study uses a total observation of 21 (twenty one) Integrated Reports, consisting of 12 (twelve) IR from Indonesia, 5 (five) IR from Malaysia, and 4 (four) IR from Singapore, where the entire population is used as the research object.</p><p>Content analysis and descriptive qualitative are used as the chosen methods to explore many information disclosures. The result of this study shows that IR  in Indonesia, Malaysia, and Singapore falls in the high category. This achievement was obtained because the companies that are used as the object of the research (the companies that publish IR) might be are top companies (total assets, capital, business lines, and employees) and have a good reputation. In addition, the companies that are used as a sample of this research have reported a sustainability report in the previous period which has an indicator similar to IR.</p><p>Additionally, this study shows that IR in Indonesia is leading in reporting risks and opportunities because regulators require public companies have a risk management committee (Regulation of Bapepam and LK X.K.6). Whereas, IR in Malaysia and Singapore are leading in basic preparation and presentation of IR in behalf of the guidance of the current corporate reporting (Sustainability Reporting Guide - Malaysia and Singapore Stock Exchange) that has similar indicators to the International &lt;IR&gt; Framework. However, the third IR lacks the ability to disclose the strategy and allocation of resources are caused by  uncertainty. The trend for subsequent reporting will be done through IR, IR is considered capable of creating organization’s value in the short, medium, and long term to meet the needs of stakeholders.</p><p> </p>

scholarly journals Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Georgina Tsagas ◽  
Charlotte Villiers
Keyword(s):  
Financial Reporting ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Integrated Reporting ◽  
Less Is More ◽  
Csr Reporting ◽  
Corporate Reporting ◽  
Long Run ◽  
The Individual ◽  
Key Aspects

AbstractCalls are repeatedly made on corporations to respond to the challenges facing the planet from a sustainable development perspective and governments take solace in the idea that corporations' transparency on their corporate activity in relation to sustainability through voluntary reporting is adequately addressing the problem. In practice, however, reporting is failing to deliver truly sustainable results. The article considers the following questions: how does the varied reporting landscape in the field of non-financial reporting impede the objectives of fostering corporations' sustainable practices and which initiative, among the options available, may best meet the sustainability objectives after a decluttering of the landscape takes place?The article argues that the varied corporate reporting landscape constitutes a key obstacle to fostering sustainable corporate behaviour, insofar as the flexible and please all approach followed in the context of corporate sustainability reporting offers little to no real incentive to companies to behave more sustainably and ultimately pleases none in the long run. The case made is that “less is more” in non-financial reporting initiatives and hence the article calls for a revision of key aspects of the European Non-Financial Reporting Directive, which, as is argued, is more likely to achieve the furtherance of sustainable corporate behaviour. Although the different reporting requirements offer the benefits of focussing on different corporate goals and activities, targeting different audiences and allowing for a level of flexibility that respects the individual risks to sustainability associated with each industry, the end result is a landscape that lacks overall consistency and comparability of measurements and accountabilities, making accountability more, rather than less, difficult to achieve.The article acknowledges the existence of several variances relating to the notion of sustainability per se, which continues to remain a contested concept and variances between companies and industries in relation to how each is operating sustainably or unsustainably respectively. Such variances have so far inhibited the legislator from easily outlining through tailored legislation the individual risks to global sustainability in an all-encompassing manner. The end product is a chaotic system of financial reporting, CSR reporting, non-financial reporting and integrated reporting and little progress to increase comparability and credibility in order for companies to be held accountable and to behave in ways that do not harm the planet. A “clean up” of the varied initiatives in the terrain of non-financial reporting is recommended.

It is not always bad news

2018 ◽  
Vol 31 (5) ◽  
pp. 1319-1348 ◽  
Author(s):  
Mary-Anne McNally ◽  
Warren Maroun
Keyword(s):  
Impression Management ◽  
Financial Reporting ◽  
Value Creation ◽  
Sustainability Reporting ◽  
Management Control ◽  
Financial Information ◽  
Accounting System ◽  
Integrated Reporting ◽  
Content Type ◽  
Corporate Reporting

Purpose The purpose of this paper is to challenge the notion that non-financial reporting is mainly about impression management or is only a superficial response to the hegemonic challenges posed by the sustainability movement. It focuses on the most recent development in sustainability reporting (integrated reporting) as an example of how accounting for financial and non-financial information has the potential to expand the scope of accounting systems, promote meaningful changes to reporting processes and provide a broader perspective on value creation. Design/methodology/approach The research focuses on an African eco-tourism company which has its head office in South Africa. A case study method is used to highlight differences in the presentation of an integrated business model according to the case entity’s integrated reports and how individual preparers interpret the requirement to prepare those reports. Data are collected using detailed interviews with all staff members involved in the preparation process. These are complemented by a review of the minutes of the company’s sustainability workshops and integrated reports. Findings A decision by the case organisation to prepare an integrated report gives rise to different forms of resistance which limits the change potential of the integrated reporting initiative. Resistance does not, however, preclude reform. Even when individual preparers are critical of the changes to the corporate reporting environment, accounting for financial and non-financial information expands the scope of the conventional accounting system which facilitates broader management control and promotes a more integrated conception of “value”. Research limitations/implications Integrated reporting should not be dismissed as only an exercise in corporate reporting and disclosure; it has a transformative potential which, given time, can enable new ways of managing business processes and articulating value creation. Originality/value This study answers the calls for primary evidence on how the requirement or recommendation to prepare an integrated report is being interpreted and applied by individual preparers. The findings add to the limited body of interpretive research on the change potential of new reporting frameworks. In doing so, the research provides theoretical support for developing arguments which challenge the conventional position that integrated reporting is little more than an exercise in impression management.

Proposed Techniques for Data Collection and Analysis in the Study of News-Oriented Virtual Communities

2011 ◽  
pp. 568-584 ◽  
Author(s):  
William J. Gibbs ◽  
Joseph E. McKendrick
Keyword(s):  
Content Analysis ◽  
Data Collection ◽  
Eye Tracking ◽  
Human Behavior ◽  
Information Seeking ◽  
Virtual Communities ◽  
Usability Testing ◽  
Analysis Techniques ◽  
Data Collection And Analysis ◽  
Area Of Study

News providers today offer interactive sources that engage people, enable them to build community, and to participate in the news. At the same time, the digital interfaces through which people access the news are continuingly evolving, diverse, and oftentimes visually complex. How these factors shape human information seeking in news-oriented virtual communities is a relatively new area of study and therefore greater understanding of their influence on human behavior is of much practical value. In this chapter, the authors explore trends and developments in news-oriented virtual communities. They review several data collection and analysis techniques such as content analysis, usability testing and eye-tracking and propose that these techniques and associated tools can aid the study of news communities. They examine the implications these techniques have for better understanding human behavior in virtual communities as well as for improving the design of these environments.

scholarly journals Propagating Transparency and Accountability Through Integrated Reporting: An Empirical Insight From a Developing Country

2019 ◽  
Vol 10 (5) ◽  
pp. 92
Author(s):  
Faizah Darus ◽  
Shafawati Farhana Mohd Safihie ◽  
Haslinda Yusoff
Keyword(s):  
Developing Country ◽  
Integrated Approach ◽  
External Pressure ◽  
Annual Reports ◽  
Positive Relationships ◽  
Integrated Reporting ◽  
Independent Variables ◽  
Corporate Reporting ◽  
Content Analyses ◽  
Empirical Insight

Increasing pressure from stakeholders that demands for a holistic corporate report both in terms of financial and non-financial information, has resulted in a move towards a more integrated approach in corporate reporting. The aim of this study is to examine the presence of the elements of integrated reporting and the drivers for the adoption of such reports. The influence of internal and external pressure from the perspective of agency and stakeholder theories forms the focus of this study. Content analyses of the annual reports of the top 100 companies in Malaysia for the year 2014 are examined. The results show positive relationships for the independent variables mission and vision, and risk and opportunities with the presence of the elements of integrated reporting in the annual reports. The positive relationships reveal that companies that align key strategies with the mission and vision statement and take measures to address risk and opportunities of the organization, will be more proactive in implementing integrated reporting. The findings provide empirical evidence on the progress of integrated reporting in a developing country where research to examine the effects of specific determinants on the likelihood of companies in a developing country providing integrated reports is almost non-existent.

scholarly journals How is using of the Indonesian Banking Environmental Disclosure with GRI?

2021 ◽  
Vol 6 (2) ◽  
pp. 135-146
Author(s):  
Rizky Windar Amelia ◽  
Aditya Pandu Wicaksana ◽  
Desi Zulvina ◽  
Syska Lady Sulistyowatie
Keyword(s):  
Content Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Environmental Disclosure ◽  
Data Analysis Technique ◽  
Analysis Technique

This study aims to determine how the differences in environmental disclosure in conventional banking with Islamic banking using the GRI index. This study found that conventional banking has a higher environmental disclosure than Islamic banking. In addition, the results of this study state that the disclosure of the Islamic banking environment is more representative when using the ISR index when compared to the GRI index. The data used are in the form of annual reports and sustainability reporting of conventional banking companies and Islamic banking listed on the Indonesia Stock Exchange in 2019. The data analysis technique used in this study is content analysis and statistical tests to confirm the results. Keywords: environmental disclosure, GRI index, ISR index, Indonesian Banking

scholarly journals Sustainability Reporting and Its Impact on Financial Performance: A Study of the Sri Lankan Financial Sector

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
P. O. De. Silva
Keyword(s):  
Financial Performance ◽  
Social Performance ◽  
Sustainability Reporting ◽  
Financial Sector ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Institutional Performance ◽  
Integrated Reporting ◽  
Scarce Resources ◽  
Significant Difference

The sustainability reporting which integrates the organization’s economic, environmental and social performance towards achieving better financial performance has become a contemporary issue due to the absence of a precise model or a rigid regulatory framework in this arena. Therefore, the purpose of this study is to identify whether there is a significant difference in sustainable disclosures among the financial institutes and how sustainability reporting influence on institutional performance. Accordingly, the author derived a disclosure index from the Global Reporting Initiative (GRI) guidelines which consist of 119 parameters to evaluate the content of the reports of listed banks and financial sector companies. Analysis provided a comparison between GRI guidelines and Generation four (G4) framework. Furthermore, the study investigated the causal relationship between the level of disclosures and financial performance. To serve this purpose, data was obtained from annual reports in the Security Exchange Commission (SEC), and companies’ websites then analyzed quantitatively using SPSS 16 data analysis package.The results of the study conclude that there’s no significant difference in sustainability disclosures between listed banks and financial institutes and the number of disclosures has no significant influence on institutes’ financial performance. Furthermore, the study confirmed that there’s no significant difference between G4 framework disclosures (Adopted in 2016/2017 reporting period) and GRI guidelines (Adopted in 2017/2018 reporting period). Thereby, the study witnessed that businesses including financial institutes consume scarce resources, while paying poor attention in reporting their accountability towards the sustenance. Therefore, it needs recognizing sustainable responsibility. KeywordsCorporate Disclosures; Financial Institutions; Financial Performance, Sustainability/Integrated Reporting

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