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• W3086588434 abstract "Purpose This study provides an analysis of the possibility of companies in Indonesia to adopt integrated reporting (IR). This is undertaken by comparing the degree of conformity between current reporting disclosures with that of the IR framework. Design/methodology/approach A mixed-method approach is employed, which entailed using both quantitative and qualitative techniques to access data. For the quantitative analysis, a total of 64 companies are chosen, which represent companies with significant market capitalization included in the LQ45 index (an index for the 45 most liquid stocks) in 2016 and the non-LQ45 by publishing a sustainability report. These companies are selected on the basis of high levels of disclosure compared with other companies and serve as an appropriate benchmark for other listed companies. The level of disclosure conformity is employed using 39 principle disclosure indices and 76 content disclosure indices based on the IR framework. For the qualitative analysis, interviews were conducted with nine interviewees that are considered as experts in the field of IR. The interviews are conducted to assist in providing explanations for the findings. Findings The results indicate that approximately 60% of companies (mostly in the banking, finance and mining industries) have an adequate degree of conformity, reflecting their higher probability of voluntary compliance to apply the IR framework. However, the principles of conciseness and connectivity of information provide significant challenges for Indonesian firms when they will consider implementation. Further analysis using in-depth interviews with experts showed that several factors from various perspectives should be considered in shifting to IR. Originality/value This study provides empirical evidence on the current reporting landscape of Indonesian firms. Scant research is available on the possible adoption of IR in emerging markets such as Indonesia. Hence, this project raises further possible explanations for the challenges and pressures faced by Indonesian firms in an era of changing stakeholder expectations." @default.
• W3086588434 created "2020-09-21" @default.
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• W3086588434 date "2020-09-09" @default.
• W3086588434 modified "2023-09-23" @default.
• W3086588434 title "The future of integrated reporting in an emerging market: an analysis of the disclosure conformity level" @default.
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• W3086588434 doi "https://doi.org/10.1108/ara-02-2019-0045" @default.
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