Clustering Indonesian companies' Annual Reports: preliminary assessment of the implementation of integrated reporting by Indonesian listed companies

2017 ◽  
Vol 9 (1) ◽  
pp. 46 ◽  
Author(s):  
Arie Pratama
Keyword(s):  
Listed Companies ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Preliminary Assessment

scholarly journals Conformity of Annual Reports to an Integrated Reporting Framework: ASE Listed Companies

2020 ◽  
Vol 8 (3) ◽  
pp. 50
Author(s):  
Ghada A. Altarawneh ◽  
Asma’a Omar Al-Halalmeh
Keyword(s):  
Quality Assurance ◽  
Service Sector ◽  
Research Question ◽  
Positive Association ◽  
Listed Companies ◽  
Industrial Sector ◽  
Annual Reports ◽  
Business Practices ◽  
Integrated Reporting ◽  
Industry Type

The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality assurance (QA), earning per share (EPS), industry type, foreign ownership (FO)) of these companies have any impact on the conformability of CIRs. It is worth mentioning that (QA), and (EPS), have never been examined by looking at its association with corporate disclosures, and IR in particular. Based on adoption of the IR framework and using the method of content analysis, corporate annual reports and other stand-alone reports of 82 companies in 2017 and 2018 within the financial, industrial, and services sectors, were chosen for this study. The findings of the study provide an answer to the research question and show that sectors vary in their levels of conformity. It reveals that the service sector shows the lowest conformability compared to other sectors, whereas the financial firms conform 65%, followed by the industrial sector. It also finds a positive association between CIRs conformability and variables of size, age of company and quality assurance. However, EPS, FO and type of industry were found to have no impact on the conformability of CIRs to the IR framework. This study has contributed to IR research, which, as a field, has previously received very little recognition among scholars in Jordan. Moreover, IR still does not exist in Jordan’s business practices.

scholarly journals EKSPLORASI ELEMEN INTEGRATED REPORTING DALAM ANNUAL REPORTS PERUSAHAAN DI INDONESIA

2017 ◽  
Vol 21 (3) ◽  
pp. 411
Author(s):  
Anis Chariri ◽  
Indira Januarti
Keyword(s):  
Audit Committee ◽  
Annual Report ◽  
Listed Companies ◽  
Research Data ◽  
Audit Committees ◽  
Annual Reports ◽  
Stock Exchanges ◽  
Integrated Reporting

This study aims to identify the patterns and scope of integrated reporting and to examine the effect of audit committee characteristics (expertise and meeting) on elements of integrated reporting disclosed in the annual report of companies listed on the Indonesia Stock Exchanges (IDX). This study used 170 annual reports of companies  listed on the IDX as research data (not all companies have the required data). Research data were then analyzed using STATA / MP14 Software. The findings showed that the IDX-listed companies have presented annual reports in accordance with the elements of integated reporting although the scope of presentation was relatively low amounting of  51% (33 of 64 indicators). Furthermore, this study revealed that the audit committees’ expertise (in accounting/ finance) and the frequency of audit committee meetings positively and significantly influenced the scope of the integrated reporting presented in the annual report of the companies.

Sustainability reporting and integrated reporting perspectives of Thai-listed companies

2019 ◽  
Vol 17 (4) ◽  
pp. 671-694
Author(s):  
Neungruthai Petcharat ◽  
Mahbub Zaman
Keyword(s):  
Best Practice ◽  
Emerging Market ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
International Standards ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Integrated Reporting ◽  
Content Type ◽  
Reporting Practices

Purpose This paper aims to examine the reporting on sustainability and the level of compliance with international best practice, the Global Reporting Initiative (GRI), aimed at improving communicative value to users. Design/methodology/approach Using a qualitative approach, comprising interviews with senior managers and analysis of disclosures in annual reports of Thai-listed companies, this paper contributes to the literature by providing evidence from an emerging market setting. Findings This study finds that sustainability reporting and integrated reporting perspectives of sampling companies are aiming to satisfy information needs to stakeholders and value creation to external users. Sustainability disclosures are related to some aspect of integrated reporting (IR) principles but not all. Research limitations/implications The findings of this study are based on the results from interviews and annual reports of five business sectors, and may therefore, not reflect the sustainability reporting practices and/or annual reports of other Thai-listed companies. Also, there is limited reporting on future outlook. Practical implications The findings suggest that while sustainability and IR is being adopted very widely, in many countries, there is much variation in reporting practice especially in our emerging country context adopting a “comply or explain” approach. Social implications For the Thai-listed companies, IR systems could be in their early stages and still have long way to go. The results can greatly encourage Thai-listed firms to incorporate integrated information in annual reports based on international standards thus building trust in capital markets and wider society. Originality/value The findings contribute to the literature on sustainability reporting and on the level of compliance with international best practice such as GRI by providing empirical analysis of non-financial disclosures within publicly available reporting in Thailand.

scholarly journals Integrated Reporting in Developing Countries: Evidence from Malawi

2015 ◽  
Vol 7 (3) ◽  
pp. 130 ◽  
Author(s):  
Andrew Munthopa Lipunga
Keyword(s):  
Developing Countries ◽  
Corporate Governance ◽  
Content Analysis ◽  
Listed Companies ◽  
The Other ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Other Hand ◽  
Code Of Corporate Governance ◽  
Score Range

<p>The study investigated the level of Integrated Reporting (IR) in developing countries focusing on Malawi. It employed content analysis using an Integrated Reporting Index (IRI) in examining annual reports of Malawian listed companies. Based on the score range of 0 to 1 being the minimum and maximum respectively, the study revealed an average IRI of 0.43and consequently an IR gap of 0.57. The average IRI suggested achievement of some progress toward IR by the companies and on the other hand the IR gap indicates the need for much more effort to be exerted in promoting IR amongst the listed companies in Malawi. Besides, are view of the Malawian IR framework suggested that IR is being governed by a code of corporate governance that lacks detailed guidelines with respect to it hence in need of upgrading of the same.</p>

scholarly journals Towards integrated reporting: The inclusion of content elements of an integrated annual report in the chairmen’s statements of JSE-listed companies

2017 ◽  
Vol 48 (1) ◽  
pp. 45-54 ◽  
Author(s):  
N. Mmako ◽  
M. Jansen van Rensburg
Keyword(s):  
South African ◽  
Global Economy ◽  
Annual Report ◽  
Qualitative Content Analysis ◽  
Listed Companies ◽  
Annual Reports ◽  
Integrated Reporting ◽  
High Performing ◽  
Corporate Scandals ◽  
Reporting Requirements

A call for greater transparency following various corporate scandals in a volatile global economy has placed intense pressure on South African corporations to reform, not only their conduct but also their reporting. As investors and other stakeholders insisted on the assurance that company practices were transparent, accountable and fair to all stakeholders, the JSE changed listing requirements to oblige listed companies to integrate their sustainability reports with their annual reports. To understand how companies incorporate integrated reporting standards in voluntary narrative disclosures, this article reports on how chairpersons of 50 high-performing and 50 poor-performing companies listed on the JSE included content elements within their statements. Qualitative content analysis was used to analyse how content elements were presented and communicated in the 2012 chairpersons’ statements. Findings indicate that South African companies embraced new reporting requirements. Just as the King Reports have been praised as an internationally leading code of governances, annual corporate reports of JSE-listed companies can become an international benchmark for integrated reporting. Even though the chairperson’s statement does not present the platform to discuss all the content elements in detail, the content elements of integrated reporting seem to provide a useful framework for chairpersons on what to include in their chairperson’s statement.

scholarly journals Analysis of Voluntary Disclosure Before and After the Establishment of the Integrated Reporting Framework

2018 ◽  
Vol 3 (4) ◽  
pp. 105-113
Author(s):  
Nahariah Jaffar ◽  
Azleen Shabrina Mohd Nor ◽  
Zarehan Selamat
Keyword(s):  
Voluntary Disclosure ◽  
Listed Companies ◽  
Jel Classification ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Corporate Reporting ◽  
Reporting Framework ◽  
Before And After ◽  
Governance Strategy ◽  
Do So

Objective - The goal of integrated reporting is to enhance the cohesiveness and efficiency of corporate reporting. It encourages organizations to create greater value by identifying the factors that have a material impact on its operations. The Integrated Reporting (IR) Framework guides the overall content of an integrated report through the Guiding Principles and Content Elements. The Framework has eight elements. This study explores the level of voluntary disclosure of information related to these eight elements by companies listed on the Bursa Malaysia before and after the establishment of the Framework. Methodology/Technique - This study examines the annual reports of 603 Main Market listed companies of Bursa Malaysia between 2012 and 2015. The year 2012 is referred to as the "pre-issuance period" while 2015 is referred to as the "post issuance period". Findings - The findings of the study show that the companies that do disclose more information, do so in relation to three out of the eight elements only. These are: governance, strategy and resource allocation, and outlook. Overall, there is a lack of lineage among the information related to the IR elements presented in the annual reports. Novelty - The findings demonstrate the need for the full adoption of integrated reporting in Malaysia. Type of Paper Empirical Keywords: Content Elements; Integrated Reporting Framework; Listed Companies; Pre and Post Issuance Period; Voluntary Disclosure. JEL Classification: M40, M41, M49.

Board characteristics and integrated reporting quality: evidence from ESG European companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Salim Chouaibi ◽  
Yamina Chouaibi ◽  
Ghazi Zouari
Keyword(s):  
Risk Estimation ◽  
Reporting Quality ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Stock Volatility ◽  
Content Type ◽  
Board Characteristics ◽  
Thomson Reuters ◽  
Related Quality ◽  
Practical Implications

PurposeThe aim of this study is to analyze the possible relationship between board characteristics and integrated reporting quality in an international setting.Design/methodology/approachTo test the study's hypotheses, the authors applied linear regressions with a panel data, and the authors collected data from the Thomson Reuters database (ASSET4) and from the annual reports from European companies to analyze data of 253 listed companies selected from the environmental, social and governance (ESG) index between 2010 and 2019.FindingsThe reached empirical results prove to indicate well that both of the board size, independence and diversity appear to have a significantly positive effect on the integrated reporting quality. Noteworthy, also, is the fact that the appointment of an independent nonexecutive chairman is positively associated with the integrated reporting related quality, and holds for firms with a nonindependent chairman.Practical implicationsBeyond the theoretical implications, our study also has several practical implications. These findings are particularly relevant for managers, shareholders, and policymakers. Thus, stakeholders should consider the accuracy of disclosure in determining the optimal reporting strategy (reducing risk estimation, returns' stock volatility, increasing long-term shareholder value and reputation of the firm).Originality/valueThis article is motivated by the low number of works in the context about the corporate social responsibility and sustainability issues. It makes an important contribution to the academic literature by adding to the limited body of research on integrated reporting and corporate governance in an ESG company setting. The study is also important for practitioners seeking to improve the quality of their integrated reports.

scholarly journals Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh

2017 ◽  
Vol 9 (2) ◽  
pp. 88
Author(s):  
Pappu Kumar Dey ◽  
Mohammad Nakib ◽  
Probal Dutta
Keyword(s):  
Climate Change ◽  
Water Management ◽  
Global Warming ◽  
Content Analysis ◽  
Energy Saving ◽  
Banking Industry ◽  
Stock Exchange ◽  
Listed Companies ◽  
Cement Industry ◽  
Annual Reports

This study examines the nature and extent of climate change disclosures in the corporate annual reports of the listed companies in Dhaka Stock Exchange, Bangladesh. For this purpose, annual reports related to the year 2014 of the sample 88 listed companies have been scrutinized. In regard to this study, content analysis approach has been conducted considering thirteen different disclosure issues regarding climate change. Our analysis provides the comprehension of below average climate change disclosure practices by the Bangladeshi companies, though 58 percent companies have reported at least one issue on climate change and global warming. ‘Energy saving & efficiency’ and ‘water management & pollution’ are mostly reported issues that are industry specific requirements in some case. From the viewpoint of industry, Banking industry and Cement industry have started to report some issues related to the climate change, where 4 industries out of selected 17 industries have not provided any climate change disclosure. Disseminating climate change disclosure within 10 sentences by most of the reported companies manifests the desideratum of in-depth disclosure practices.

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