RELATO INTEGRADO: EVIDENCIAÇÃO DE RISCOS RELACIONAIS PELAS EMPRESAS PARTICIPANTES DO PROJETO PILOTO NO BRASIL

2021 ◽  
Vol 27 (3) ◽  
pp. 806-834
Author(s):  
Eduardo Tramontin Castanha ◽  
Rodrigo Rengel ◽  
Amanda Manes Koch ◽  
Valdirene Gasparetto
Keyword(s):  
Integrated Reporting ◽  
International Integrated Reporting Council

RESUMO O Relato Integrado (RI) deve prover uma visão da qualidade das relações que a organização mantém com as partes interessadas e evidenciar os riscos que afetam a capacidade de gerar valor no curto, médio e longo prazo. Assim, este estudo tem o objetivo de investigar como os riscos relacionais são evidenciados pelas empresas participantes do projeto piloto do RI no Brasil. Realizou-se análise de conteúdo dos RIs de 11 empresas participantes do projeto piloto do RI. Os resultados evidenciam que apesar dos riscos relacionais possuírem representatividade na relação entre organizações, estes são divulgados de forma não padronizada, implícita e dispersa ao longo dos documentos. Ao classificar os riscos evidenciados nas categorias de riscos relacionais, observou-se predominância da evidenciação de riscos de potencial conflito e de não aprendizagem. Por outro lado, o risco de invasão não foi divulgado por nenhuma empresa. Para atender ao propósito do RI, as organizações devem torná-lo mais compreensível quanto a riscos relacionais e formas de mitigá-los. Uma orientação por parte do International Integrated Reporting Council quanto à evidenciação de riscos relacionais pode melhorar a padronização das informações divulgadas e o poder informativo do RI para os usuários externos.

scholarly journals Integration Level of Social Environmental Disclosure (SED) Between The Global Reporting Initiative(GRI)- Sustainability Reporting and The International Integrated Reporting Council (IIRC) Reporting Among European Companies

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Suzila Mohamed Yusof ◽  
Nazaria Md Aris ◽  
Nurul Syuhada Zaidi
Keyword(s):  
Business Strategy ◽  
Research Question ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Critical Approach ◽  
Integrated Reporting ◽  
Environmental Disclosure ◽  
Social And Environmental Disclosure ◽  
Social Environmental ◽  
International Integrated Reporting Council

This critical approach study examines the social and environmental disclosure (SED) between Sustainability Reporting (SR) and Integrated Reporting (IR) among European companies. The research question is to examine the integration level of SED within SR and IR. Applying the critical text analysis method, the GRI G3 guidelines were used to examine a sample of ten European companies. The reports for the selected companies must incorporate fully applied IR without producing any more SR in order to analyse the validity of the data. This study has discovered that there is less integration of SED in IR than SR. It is apparent that the IR approach is more towards the primary groups (investors) rather than other stakeholders, society and the environment as a whole. Hence, IR is only a mirror of sustainability for business strategy. Therefore, IR needs to engage reports with other stakeholders to sustain long-term growth.

Integrated reporting and board characteristics: evidence from top Australian listed companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamed Omran ◽  
Dinesh Ramdhony ◽  
Oren Mooneeapen ◽  
Vishaka Nursimloo
Keyword(s):  
Firm Size ◽  
Gender Diversity ◽  
Listed Companies ◽  
Board Independence ◽  
Integrated Reporting ◽  
Growth Opportunities ◽  
Content Type ◽  
Board Characteristics ◽  
International Integrated Reporting Council ◽  
Practical Implications

PurposeDrawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian Securities Exchange (ASX50). Focus is placed on IR at the aggregate level as well as its separate components, namely Future Opportunities and Risks (FOPRI), Governance and Strategy (GOVSTR), Performance (PERF), Overview and Business Model (OBM) and General Preparation and Presentation (GPP).Design/methodology/approachA checklist is devised based on the IIRC (International Integrated Reporting Council) framework to track companies' disclosures for the period from 1st July 2014 to 30th June 2017. Regression analysis is used to investigate the determinants (board size, board independence, activity of the board, gender diversity, firm size, profitability and growth opportunities) of IR and its separate components.FindingsThe findings indicate a significant and positive effect of board independence on the aggregate IR index, FOPRI and GPP. A negative and significant association is found between activity of the board and both the aggregate IR index and its separate components, including GOVSTR, PERF and GPP. Additionally, the aggregate IR index is significantly related to firm size, profitability and growth opportunities.Research limitations/implicationsThe limited sample of 50 companies over three years is the main limitation of the study. The study suffers from an inherent limitation from the use of content analysis in assessing the level of IR. No checklist to measure the level of IR can be fully exhaustive. Furthermore, we focus on whether an item in the checklist is disclosed, using a dichotomous scale, thus ignoring the quality of information disclosed.Practical implicationsThe study has several practical implications. From a managerial perspective, it shows that having more board meetings harms the level of IR. The results can guide regulators, such as the Australian Securities and Investment Commission (ASIC) and the Australian Securities Exchange (ASX), when drafting new regulations/guidelines/listing rules. If regulators aim for a higher level of integration in the reports, they know which “triggers to pull” to attain their target. Our results can guide regulators to choose the appropriate trigger among various alternatives. For instance, if a higher level of integrated reporting is desired, size instead of profitability should be chosen. Finally, ASX listed companies can use our checklist as a scorecard for their self-assessment.Originality/valueThis research is the first to investigate IR by devising a checklist based on IIRC (2013) along with an additional GPP component in the ASX context. Using separate models to examine each component of the aggregate IR index is also unique to this study. The study also brings to the fore the role of gender-diverse boards in promoting IR. It reiterates the debate about imposing a quota for better gender representation on boards.

scholarly journals Learning from the Best: New Challenges and Trends in IR Reporters’ Disclosure and the Role of SDGs

2020 ◽  
Vol 12 (14) ◽  
pp. 5545
Author(s):  
Maria Federica Izzo ◽  
Alberto Dello Strologo ◽  
Fabrizio Granà
Keyword(s):  
Sustainable Development ◽  
Integrated Reporting ◽  
Policy Makers ◽  
Corporate Reporting ◽  
Development Agenda ◽  
Evaluation Scores ◽  
Development Goals ◽  
International Integrated Reporting Council ◽  
Stakeholder Needs

A worldwide debate on the effectiveness of business reporting information has engaged organizations, policy makers, regulators, and members of the capital market. The documents through which organizations disclose their annual performance are being questioned and criticized, as they appear inadequate for responding to stakeholder needs. In 2013, the International Integrated Reporting Council (IIRC) launched a project with the aim of redesigning corporate reporting processes and outputs, introducing integrated reporting (IR). At the center of IR are the six capitals defined by the IIRC representing the basis for an innovative form of evaluating and presenting performance. New topics on the global sustainable development agenda are growing in importance, requiring companies to enrich their disclosure and connect business to environment. In this study, we examined how a group of leaders in IR, 134 European companies from the IIRC IR reporters list, are currently disclosing IR capital and Sustainable Development Goals (SDGs), developing three evaluation scores: Capital Disclosure Index, SDG Disclosure Index, and SDG Compliance Index.

Thinking through the integration of corporate reporting: exploring the interplay between integrative and integrated thinking

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nicholas McGuigan ◽  
Ellen Haustein ◽  
Thomas Kern ◽  
Peter Lorson
Keyword(s):  
Integrated Reporting ◽  
Content Type ◽  
Individual Level ◽  
Site Analysis ◽  
Corporate Reporting ◽  
The Individual ◽  
International Integrated Reporting Council ◽  
The Mind ◽  
Consensus Decision Making ◽  
Academic Debate

Purpose This paper aims to introduce an analytical focus on an individual’s integrative thinking capacity to further understand integrated thinking within the organisation. Integrated thinking is an elusive concept, gaining in prominence through its use by the International Integrated Reporting Council (IIRC), without specific guidance or a commonly understood framework. To date, the academic debate on integrated thinking addresses the organisational level only. However, thinking is a process occurring within the mind of an individual and therefore the prerequisites for integrated thinking at the individual level needs to be considered. Critical reflection is, therefore, provided on the interplay between integrative and integrated thinking. Design/methodology/approach This paper draws on conceptual systems theory and case site analysis to reflect how integrative thinking can be encouraged and supported within the individual and how integrated thinking can hence be fostered within organisations. Findings The paper analyses and discusses four sites of integrative thinking: the Athenian democracy; the Minangkabau community; the Quakers and consensus decision-making; and the Apis Mellifera and the hive mind. The findings from these different sites illustrate that integrative thinking can be supported by specific structural, organisational and individual contexts and stimuli. Originality/value Extending the context of integrated thinking analysis outside of the organisation and analysing these sites through components of integrative thought, this article provides further insights into how integrated thinking can be fostered within different organisations. The implications of these findings for accounting and professional institutions, organisations and the ongoing professional development of accountants are discussed.

The Free State University integrated reporting: a critical consideration

2015 ◽  
Vol 16 (2) ◽  
pp. 443-462 ◽  
Author(s):  
Stefania Veltri ◽  
Antonella Silvestri
Keyword(s):  
Real Life ◽  
State University ◽  
Integrated Reporting ◽  
Content Type ◽  
Stakeholder Relationships ◽  
Study Approach ◽  
Depth Analysis ◽  
Social Capitals ◽  
International Integrated Reporting Council

Purpose – The purpose of this paper is to explore the integrated report (IR) of a South African public university (UFS), by comparing it with the International Integrated Reporting Council (IIRC) framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC and non-IC information into a single report for stakeholders. Design/methodology/approach – The paper employs the case study approach, which is appropriate when a researcher needs to conduct a holistic and in-depth analysis of a complex phenomenon in its real-life context. As such, this method is particularly suitable for exploring intellectual and social capitals, which is complex and context-dependent by nature. Findings – UFS IR includes the content elements of the IIRC framework as labels, but it does not deepen their meaning. As regards the IIRC guidelines principles, the analysis of the UFS IR shows that it does not seem to follow them. Briefly, the data do not have an outlook orientation, the information is not interconnected, the stakeholder relationships are not highlighted and the organisational ability to create value is not disclosed. Research limitations/implications – The implications based on the “bad” experience of UFS IR aims to extend the findings of the case study by shedding light on the levers and the barriers that managers have to face when implementing an IRing project in their organisations. Originality/value – To the best of the knowledge the research is the first investigating the IR theme in the public sector, specifically the higher education sector, dealing with disclosing IC (and non-IC) information within a new reporting mode: the IR.

Intellectual capital disclosure in integrated reporting: an impression management analysis

2015 ◽  
Vol 16 (3) ◽  
pp. 661-680 ◽  
Author(s):  
Gaia Melloni
Keyword(s):  
Content Analysis ◽  
Impression Management ◽  
Intellectual Capital ◽  
Design Methodology ◽  
Public Perceptions ◽  
Integrated Reporting ◽  
Content Type ◽  
International Integrated Reporting Council ◽  
The Relationship

Purpose – Intellectual capital (IC) is fundamental to understanding how firms create value; however, current IC disclosure (ICD) has been described as inadequate due to the lack of an established IC framework and companies’ actual commitment to report IC information. The International Integrated Reporting Council aims to foster ICD by means of integrated reporting (IR); such a report should display how IC and other forms of capital (e.g. financial) contribute to value creation over time. Drawing on impression management (IM) studies, the purpose of this paper is to assess the quality of ICD offered in IR. Design/methodology/approach – A manual content analysis of all the reports available in the International Integrated Reporting Council web site is run considering both the content of ICD and specific linguistic attributes (evidence, time orientation and tone). In addition, the study tests the relationship between the positive ICD tone and specific characteristics that may incentive managers to manipulate their disclosure to determine whether firms use ICD to manage public perceptions of corporate behaviour. Findings – The results of the content analysis show that majority of ICD is focused on relational capital, with limited quantitative and forward-looking information. Additionally, compared to non-ICD, ICD is significantly more optimistic. Furthermore, the positive tone of ICD is significantly associated with declining performance, bigger size and higher level of intangibles supporting the use of ICD as an IM strategy. Originality/value – The research contributes to the literature offering evidence of the quality of the ICD offered in the IR and demonstrating that ICD offered in the IR is used by managers opportunistically to advance their image.

scholarly journals Areas of changes in the International Integrated Reporting Framework in the context of substantial changes in the investors' approach to sustainable development issues

2020 ◽  
Vol 108 (164) ◽  
pp. 89-114
Author(s):  
Katarzyna Kobiela-Pionnier
Keyword(s):  
Sustainable Development ◽  
21St Century ◽  
Value Creation ◽  
Investment Decisions ◽  
Financial Information ◽  
Financial Capital ◽  
Integrated Reporting ◽  
Reporting Framework ◽  
International Integrated Reporting Council

The purpose of the article is to present and evaluate the current activities of the International Integrated Reporting Council to improve the International <IR> Framework, in particular the considerations con-tained in the document Integrated Thinking & Strategy. State of Play Report, as well as the proposed change in the approach to the main user of the integrated report in accordance with Topic Paper 3: Chart-ing a path forward. The context for the evaluation is the profound changes in the approach to non-financial information currently taking place among providers of financial capital. They are not only in-creasingly interested in ESG issues to make investment decisions on this basis, but they also include them in their own business activities. In the course of her argument, the author indicates that the main purpose of the IIRC's activities is the transition from monocapitalism to multi-capitalism as a new economic doctrine for the 21st century, which is to be supported by changes in the <IR> Framework and the design of an improved value creation model. The change of the main user of integrated reporting from the pro-vider of financial capital to providers of all capitals planned by IIRC seems to constitute the first element of the materialization of the concept of multi-capitalism.

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