Modeling the relationship between integrated reporting quality and sustainable business development
The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies’ field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and nonfina...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Vilnius Gediminas Technical University
2021-11-01
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| Series: | Journal of Business Economics and Management |
| Subjects: | |
| Online Access: | https://journals.vgtu.lt/index.php/JBEM/article/view/15601 |
| _version_ | 1818931543078338560 |
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| author | Marius-Sorin Ciubotariu Marian Socoliuc Veronica Grosu Svetlana Mihaila Cristina Gabriela Cosmulese |
| author_facet | Marius-Sorin Ciubotariu Marian Socoliuc Veronica Grosu Svetlana Mihaila Cristina Gabriela Cosmulese |
| author_sort | Marius-Sorin Ciubotariu |
| collection | DOAJ |
| description | The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies’ field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and nonfinancial indicators as required by the stakeholders. They were adjusted by the key factors for the IRQ such as the social, natural, human and intellectual capital. The study has been designed based on the upgrade and in compliance with the connectivity principle as required by the IIRC. The data was collected from the IR examples Database between 2015–2017. The results suggest that based on sensitivity function value, those sectors of activity such as transportation and infrastructure, services and trade have a higher sensitivity preference for the IR due to the quantification of the stakeholders’ interest in terms of performance positive trend indexes. Making use of regressive techniques, the authors undertook an econometrical model for the evaluation of the IRQ that may become very useful for those companies that intend to set in place a sustainable business as it provides them the opportunity of measuring the IRQ. |
| first_indexed | 2024-12-20T04:18:15Z |
| format | Article |
| id | doaj.art-00c8dfdda3de4cb794c18222cb2d2984 |
| institution | Directory Open Access Journal |
| issn | 1611-1699 2029-4433 |
| language | English |
| last_indexed | 2024-12-20T04:18:15Z |
| publishDate | 2021-11-01 |
| publisher | Vilnius Gediminas Technical University |
| record_format | Article |
| series | Journal of Business Economics and Management |
| spelling | doaj.art-00c8dfdda3de4cb794c18222cb2d29842022-12-21T19:53:41ZengVilnius Gediminas Technical UniversityJournal of Business Economics and Management1611-16992029-44332021-11-012261531155010.3846/jbem.2021.1560115601Modeling the relationship between integrated reporting quality and sustainable business developmentMarius-Sorin Ciubotariu0Marian Socoliuc1Veronica Grosu2Svetlana Mihaila3Cristina Gabriela Cosmulese4Department of Accounting, Auditing and Finance, “Ștefan cel Mare” University of Suceava, Suceava, RomaniaDepartment of Accounting, Auditing and Finance, “Ștefan cel Mare” University of Suceava, Suceava, RomaniaDepartment of Accounting, Auditing and Finance, “Ștefan cel Mare” University of Suceava, Suceava, RomaniaDepartment of Accounting, Academy of Economic Studies of Moldova, Chișinău, Republic of MoldovaDepartment of Accounting, Auditing and Finance, “Ștefan cel Mare” University of Suceava, Suceava, RomaniaThe aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies’ field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and nonfinancial indicators as required by the stakeholders. They were adjusted by the key factors for the IRQ such as the social, natural, human and intellectual capital. The study has been designed based on the upgrade and in compliance with the connectivity principle as required by the IIRC. The data was collected from the IR examples Database between 2015–2017. The results suggest that based on sensitivity function value, those sectors of activity such as transportation and infrastructure, services and trade have a higher sensitivity preference for the IR due to the quantification of the stakeholders’ interest in terms of performance positive trend indexes. Making use of regressive techniques, the authors undertook an econometrical model for the evaluation of the IRQ that may become very useful for those companies that intend to set in place a sustainable business as it provides them the opportunity of measuring the IRQ.https://journals.vgtu.lt/index.php/JBEM/article/view/15601integrated reporting qualitysustainable developmentfinancial informationenvironmentalsocial and corporate governancestakeholders’ demandsgri standards |
| spellingShingle | Marius-Sorin Ciubotariu Marian Socoliuc Veronica Grosu Svetlana Mihaila Cristina Gabriela Cosmulese Modeling the relationship between integrated reporting quality and sustainable business development Journal of Business Economics and Management integrated reporting quality sustainable development financial information environmental social and corporate governance stakeholders’ demands gri standards |
| title | Modeling the relationship between integrated reporting quality and sustainable business development |
| title_full | Modeling the relationship between integrated reporting quality and sustainable business development |
| title_fullStr | Modeling the relationship between integrated reporting quality and sustainable business development |
| title_full_unstemmed | Modeling the relationship between integrated reporting quality and sustainable business development |
| title_short | Modeling the relationship between integrated reporting quality and sustainable business development |
| title_sort | modeling the relationship between integrated reporting quality and sustainable business development |
| topic | integrated reporting quality sustainable development financial information environmental social and corporate governance stakeholders’ demands gri standards |
| url | https://journals.vgtu.lt/index.php/JBEM/article/view/15601 |
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