scholarly journals Practical use of the integrated reporting framework – an analysis of the content of integrated reports of selected companies

2017 ◽  
pp. 109-0
Author(s):  
Monika Raulinajtys-Grzybek ◽  
Gertruda Świderska
Keyword(s):  
Complete Information ◽  
Research Tool ◽  
Initial Assessment ◽  
Source Analysis ◽  
Integrated Reporting ◽  
Prospective Data ◽  
Empirical Verification ◽  
Reporting Framework ◽  
Guiding Principles

Practical use of the integrated reporting framework – an analysis of the content of integrated reports of selected companies The purpose of the article is to provide a research tool for an initial assessment of whether a company’s integrated reports meet the objectives set out in the IIRC Integrated Reporting Framework and its empirical verification. In particular, the research addresses whether the reports meet the goal of improving the quality of information available and covering all factors that influence the organization’s ability to create value. The article uses the theoretical output on the principles of preparing integrated reports and analyzes the content of selected integrated reports. Based on the source analysis, a research tool has been developed for an initial assessment of whether an integrated report fulfills its objectives. It consists of 42 questions that verify the coverage of the defined elements and the implementation of the guiding principles set by the IIRC. For empirical verification of the tool, a comparative analysis was carried out for reports prepared by selected companies operating in the utilities sector. Answering questions from the research tool allows a researcher to formulate conclusions about the implementation of the guiding principles and the completeness of the presentation of the content elements. As a result of the analysis of selected integrated reports, it was stated that various elements of the report are presented with different levels of accuracy in different reports. Reports provide the most complete information on performance and strategy. The information about business model and prospective data is in some cases presented without making a link to other parts of the report – e.g. risks and opportunities, financial data or capitals. The absence of such links limits the ability to claim that an integrated report meets its objectives, since a set of individual reports, each presenting different information areas, is not what an integrated report was meant to be.

Integrated reporting in South Africa in 2012

2015 ◽  
Vol 23 (2) ◽  
pp. 197-221 ◽  
Author(s):  
Jill Atkins ◽  
Warren Maroun
Keyword(s):  
South African ◽  
Initial Assessment ◽  
The South ◽  
Integrated Reporting ◽  
Institutional Investment ◽  
Content Type ◽  
Financial Measures ◽  
Reporting Framework ◽  
African Setting

Purpose – This paper aims to explore the initial reactions of the South African institutional investment community to the first sets of integrated reports being prepared by companies listed on the Johannesburg Securities Exchange. The research highlights a shift in attitude towards ESG and integrated reporting, initial views on the first sets of integrated reports and obstacles to the preparation of high-quality reports. The study also includes recommendations for preparers. Design/methodology/approach – Detailed interviews are carried out with 20 experts from the South African institutional investment industry. Interpretive thematic analysis is used to identify themes and principles and construct an initial assessment of the investors’ views on South African integrated reporting. Findings – The new reporting framework is seen as an improvement on the traditional annual report of South African listed companies. In general, there is more emphasis on non-financial measures and evidence of an effort to integrate financial and environmental, social and governance metrics to provide a better understanding of organisational sustainability. The length of reports, repetition and a check box approach to reporting does, however, detract from the usefulness of the reports and undermine the development of an integrated thinking ethos. Research limitations/implications – The study is limited to exploring the views of only a single group of stakeholders at one point in time. The reader’s attention is also drawn to the fact that the study was carried out before the International Integrated Reporting Council’s framework for integrated reporting was applied by South African preparers. Nevertheless, its interpretive style allows identification of challenges to effective integrated reporting. Originality/value – This paper is the first to examine the views of institutional investors and analysts on South African integrated reports. 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 African setting. The study is also important for practitioners seeking to improve the quality of their integrated reports and for academics wanting to understand the problems and possible strategies for addressing these.

scholarly journals Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain

2019 ◽  
Vol 11 (3) ◽  
pp. 713 ◽  
Author(s):  
Estibaliz Goicoechea ◽  
Fernando Gómez-Bezares ◽  
José Ugarte
Keyword(s):  
Financial Information ◽  
Audit Report ◽  
Integrated Reporting ◽  
Reporting Framework ◽  
International Integrated Reporting Council ◽  
Audit Activity ◽  
A Company

Integrated reporting is a key instrument used to inform stakeholders about the sustainability issues of a company. Only an assured report can effectively instill confidence in its users regarding the sustainability of the company. Based on the International Integrated Reporting Framework issued by the International Integrated Reporting Council (IIRC), the authors solicited perceptions from auditors and audit report users about several aspects of integrated reporting assurance. An analysis of the responses suggests that integrated reporting assurance is important, but there are many challenges (both methodological and related to the characteristics of non-financial information) for auditors to overcome. Reporting companies and auditors must work to overcome these problems. The former ones must improve the quality of non-financial information and the later must adapt their audit procedures. This paper provides valuable insights into preferences regarding the form and content of the audit report on integrated reporting. This study is useful to regulators of audit activity, auditors’ corporations, the IIRC, and other international associations, academics, and audit report users, and contributes to the current integrated reporting literature by examining the perceptions of auditors and users regarding the assurance of integrated reporting. Integrated reporting assurance is still an under-explored field of research.

scholarly journals Quality of Information Disclosed in Integrated Reports, in the Extracting Sector: Insights from Europe

2021 ◽  
Vol 66 (3) ◽  
pp. 1-20
Author(s):  
Gianluca Zanellato
Keyword(s):  
Content Analysis ◽  
Exploratory Study ◽  
Relevant Information ◽  
Qualitative Approach ◽  
Qualitative Studies ◽  
Integrated Reporting ◽  
Quality Of Information ◽  
Environmental Practices ◽  
Reporting Framework

Abstract The study explores to what extent are extracting organizations from the European region, disclosing relevant information about social and environmental practices. To pursue the current exploratory study, a qualitative approach composed of two steps is performed. The first is a content analysis of 15 oil & gas and mining organizations integrated reports proposing a compliance exercise toward the International Integrated Reporting Framework. Then in the second one, the integrated reports of our sample are analyzed using MAXQDA, with the extent to which social and environmental references are positive, neutral, or negative. Thus, the present paper represents the first attempt in qualitative studies in Integrated Reporting with a specific focus on extracting sector. Our results demonstrate that the analyzed sample discloses more information related to the environment than social disclosure.

scholarly journals FORMATION OF INFORMATION IN THE INTEGRATED REPORTING SYSTEM: A STUDY OF THE CURRENT STATE

2021 ◽  
pp. 49-62
Author(s):  
L. I. Kulikova ◽  
◽  
E. A. Minina ◽  
Keyword(s):  
Financial Reporting ◽  
Complete Information ◽  
Practical Experience ◽  
Time Range ◽  
Integrated Reporting ◽  
National Register ◽  
System A ◽  
Current State ◽  
Reporting Framework ◽  
Industry Affiliation

To date, many issues concerning the process of forming and presenting integrated reporting, its structure and content remain unresolved. The presence of problem areas indicates the importance of further studying the theoretical aspects and practical experience of compiling integrated reporting, showing the ability of an organization to create value in the short, medium and long term. The purpose of the article is to study the current state of information creating and disclosure in integrated reporting in the context of fundamental concepts, guidelines and content elements of the International Integrated Reporting Framework. The object of the study is the public reports of Russian companies published in the National Register of Corporate Non-Financial Reporting. To study the current state of the formation of integrated reporting, an analysis of reports posted in the National Register by industry affiliation was carried out, on the basis of which it was concluded that the largest number of reports are submitted by Russian companies operating in the energy, metallurgical and mining industries. At the same time, the structure and content of the integrated reporting submitted by various companies is very heterogeneous, there are no uniform methodological approaches. The principles of forming reports regulated in the International Framework of Integrated Reporting are not sufficiently observed, which makes it impossible to assess the completeness and reliability of disclosure of information on sustainable development and social responsibility of companies. To determine the directions for improving the indicators of reports, the criteria for evaluating the quality of information presentation in integrated reports of companies are defined. 18 evaluation indicators were identified in accordance with the fundamental concepts, guidelines and content elements established by the International Framework for Integrated Reporting. The evaluation was carried out using a point-rating system by comparing evaluation indicators, on the basis of which reports were identified that most correspond in their content to the concepts and principles of the International Framework for Integrated Reporting. The scientific novelty of the research consists in substantiating theoretical provisions and developing practical recommendations for evaluating the content of integrated reports for compliance with international principles of formation, comparing the indicators of reports of various companies. The practical application of the developed approaches in the preparation and presentation of integrated reporting will allow companies to form reliable and complete information, to compare both in the time range within the organization and with other businesses of a similar profile.

Improving the integrated reporting of electric-power industry companies

2020 ◽  
Vol 23 (8) ◽  
pp. 922-939
Author(s):  
N.V. Malinovskaya ◽  
M.D. Malinovskii
Keyword(s):  
Comparative Analysis ◽  
Electric Power ◽  
Electric Power Industry ◽  
Power Industry ◽  
Integrated Reporting ◽  
Strategic Objectives ◽  
Methods Of Analysis ◽  
Analysis And Synthesis ◽  
Guiding Principles

Subject. This article deals with the issues relating to improving integrated reporting in terms of dovetailing strategic objectives with capital changes. Objectives. The article aims to develop a system of indicators for disclosure of capital types in integrated reporting of electricity generating companies, as well as recommendations aimed at implementing the fundamental concepts and guiding principles of integrated reporting. Methods. For the study, we used the methods of analysis and synthesis, comparison, generalization, and abstraction. As a case study, we conduct a comparative analysis of the disclosure of six types of capital by the largest electricity generating companies, namely PAO Inter RAO, AO Rosenergoatom and PAO RusHydro. Results. The article formulates proposals for disclosure of capital information to address such a lack of accountability as a contradiction to the principle of coherence. It proposes a system of indicators (core and additional) for disclosure of six types of capital by electricity generating companies. Conclusions. A significant reporting problem is the lack of correlation between key strategic objectives and capital changes. The formulated recommendations for disclosure of capital information can help solve this problem, and increase the attractiveness of the integrated report for capital providers.

ASPECTS OF THE ARCHITECTURAL AND URBAN HERITAGE: FROM REGISTERS TO CONSERVATION FOR ADAPTIVE AND MODERN USE AT THE HISTORIC CORES OF SALT AND IRBID, JORDAN

2017 ◽  
Vol 11 (2) ◽  
pp. 190
Author(s):  
Leen Adeeb Fakhoury ◽  
Naif Adel Haddad
Keyword(s):  
Local Community ◽  
Initial Assessment ◽  
Physical Factors ◽  
Cultural Significance ◽  
Community Quality Of Life ◽  
Urban Heritage ◽  
Two Cities ◽  
Conservation Actions ◽  
Historic Cities

This paper attempts to present and discuss the outcome of the results of the key different studies and projects carried out at Salt and at Irbid historic cores.  It focuses on the executed urban heritage projects undertaken mainly by the Ministry of Tourism and Antiquities (MoTA) of Jordan in the last two decades. It discusses their different aspects through initial assessment of the loss and degradation of the cultural heritage assets of the two cities; the fragmentation and lack of connectivity between the modern and historic cores; issues of sustainability of architectural and urban heritage projects i.e. tourism planning and conservation; and reuse projects at the historic cores in relation to cultural, physical factors and development needs. It also addresses the behaviour and characteristics of the urban regeneration process in those two historic cities, starting from their documentation to examination of the different aspects of the currently adopted urban practices and policies, and their impact on the existing urban heritage, depending on the specific identity of the respective historic cores. Finally, it aims to define the main constraints and challenges for the reuse of the existing heritage fabric including the local community quality of life, while building on sustainable heritage activities accommodating tourism opportunities. This will give, at least, some indications from which we can identify a use or combination of uses, and practical steps needed for successful heritage conservation actions in Jordan, in order to retain the cultural significance of the place.

Developing the culture and discipline of conducting and publishing scientific research: Guiding principles

2014 ◽  
Vol 1 ◽  
pp. 1-7
Author(s):  
Daniel Obeng-Ofori
Keyword(s):  
Developing Countries ◽  
Scientific Research ◽  
Scientific Writing ◽  
Weekly Schedule ◽  
Academic Activities ◽  
Heavy Workload ◽  
Guiding Principles ◽  
Mentoring System ◽  
Critical Constraints

The pressure to publish is a fact of life in academia. Academics are expected to demonstrate that they are active researchersand that their work has been vetted by peers and disseminated in reputable scholarly forums. In practice, however, a numberof critical constraints hamper effective publication of scientific research in most developing countries. These include lackof effective mentoring system, poor facilities and inadequate funding for effective research and heavy workload where toomuch time and effort are spent in teaching, grading, meetings and other non-academic activities. In spite of these seeminglyinsurmountable challenges, with proper planning and commitment, one can still conduct research and publish to advanceones career and exchange of knowledge. The paper discusses the critical guiding principles in scientific writing and publishingin an unfriendly research environment as pertains in most universities in the developing world. The overriding principle isto cultivate the discipline of scientific writing consciously and follow it through religiously. This could be achieved if time isallocated for scientific writing in the scheme of weekly schedule of activities and made to be functional through meticulousplanning and commitment. Equally important is to avoid procedural mistakes in scientific writing. While the quality of theresearch is the single most important factor in determining whether an article will be published, a number of proceduralmistakes can help tip the balance against its publication. It should also be noted that when a manuscript is submitted to ascholarly journal, there are two audiences to satisfy: first the editor and external reviewers, and then the journal’s readers.That first group must be satisfied to create the opportunity to appeal to the second. Thus, familiarity with the style and tone ofthe specific journal is crucial.

scholarly journals GCT-61. CORRELATION OF PATTERNS OF DISEASE RECURRENCE WITH RADIOTHERAPY TECHNIQUES AND DOSE IN INTRACRANIAL GERM CELL TUMOURS (icGCT): LESSONS FROM THE UK COHORT OF SIOP GCT96 STUDY

2020 ◽  
Vol 22 (Supplement_3) ◽  
pp. iii340-iii340
Author(s):  
Thankamma Ajithkumar ◽  
Henry Mandeville ◽  
Fernando Carceller ◽  
Milind Ronghe ◽  
Tina Foord ◽  
...  
Keyword(s):  
Clinical Trials ◽  
Disease Recurrence ◽  
Germ Cell Tumours ◽  
Prospective Data ◽  
Data Collection And Analysis ◽  
Radiotherapy Techniques ◽  
The Uk ◽  
A Prospective Study ◽  
Patterns Of Recurrence

Abstract BACKGROUND There are global variations in radiotherapy approaches for icGCT. An understanding of patterns of disease recurrence correlated with radiation techniques and doses is important in standardising and improving the quality of radiotherapy using high-precision techniques. METHODS AND RESULTS Data from 20 patients with tumour recurrence after treatment within the SIOP GCT96 study in the UK were analysed. Seven (35%) patients had germinoma and 13 (65%) had non-germinoma. Twelve patients had local recurrence, 5 had metastatic and 3 had local and metastatic disease. Radiotherapy details were retrieved in only 8 patients (40%). Six patients had received focal radiotherapy and two craniospinal radiotherapy. Of the patients who received focal radiotherapy, 4 had recurrence within the radiation portal, one had periventricular recurrence and one had marker-positive recurrence with no radiological lesions. Both patients who received CSI recurred within the CSF space. The main reasons for poor retrieval of treatment details were difficulty in retrieving archived information and that the study was conducted during a period before PACS or electronic radiotherapy records. CONCLUSION This study highlights the importance prospective data collection and analysis to understand the patterns of recurrence in icGCT. Even within a prospective study, radiotherapy techniques varied between centres. There is therefore an urgent need for centralised radiological review and prospective radiotherapy quality assurance measures in future clinical trials.

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