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- W2605591242 abstract "After the financial crisis 2008/09, the limitations of corporate social responsibility (CSR) reporting were criticized internationally. Thus, the need of connectivity of financial and non-financial information within an integrated report according to the framework of the International Integrated Reporting Council (IIRC) has significantly increased. Our analysis illustrates to what extent integrated reporting is being applied in current business practice. Therefore we analyse all integrated reports provided on the website of the IIRC Examples Database with a special focus on reporting entities located in member states of the European Union. Our content analysis illustrates a huge importance of the voluntary implementation of integrated reporting within the European Union member states and an increased demand for integrated reporting assurance. The external verification is regularly based upon a reasonable assurance level. Furthermore, a lack of key elements and reporting principles of the IIRC framework (reliability & completeness, consistency & comparability) can be found. Insofar, the decision usefulness of integrated reporting practice has to be enhanced in the future." @default.
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- W2605591242 date "2017-01-01" @default.
- W2605591242 modified "2023-09-24" @default.
- W2605591242 title "Empirical evidence of the disclosure and assurance of Integrated Reporting - A content analysis of the IIRC Examples Database" @default.
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