Integrated reporting and board features
In the last two decades the concept of sustainability reporting gained more importance in the companies’ annual reports, a trend which is embedded also in integrated reporting. Issuing an integrated report became a necessity, because the report explains to the investors how the organization creates...
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| Format: | Article |
| Language: | English |
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Chamber of Financial Auditors of Romania
2017-02-01
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| Series: | Audit Financiar |
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| Online Access: |
http://revista.cafr.ro/temp/Article_9528.pdf
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| _version_ | 1818482818012938240 |
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| author | Rares HURGHIS |
| author_facet | Rares HURGHIS |
| author_sort | Rares HURGHIS |
| collection | DOAJ |
| description | In the last two decades the concept of sustainability reporting gained more importance in the companies’ annual reports, a trend which is embedded also in integrated reporting. Issuing an integrated report became a necessity, because the report explains to the investors how the organization creates value over time. The governance structure, more exactly the board of directors, decides whether or not the company will issue an integrated report. Thus, are there certain features of the board that might influence the issue of an integrated report? Do the companies which issue an integrated report have certain features of the governance structure? Looking for an answer to these questions, we seek for any possible correlations between a disclosure index and the corporate governance structure characteristics, on a sample from the companies participating at the International Integrated Reporting Council Examples Database. The results highlight that only the size of the board influences the extent to which the issued integrated report is in accordance with the International Framework. |
| first_indexed | 2024-12-10T11:51:42Z |
| format | Article |
| id | doaj.art-6edaccf59fb74bdcae987de13366dc67 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-10T11:51:42Z |
| publishDate | 2017-02-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-6edaccf59fb74bdcae987de13366dc672022-12-22T01:49:54ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012017-02-0115145839210.20869/AUDITF/2017/145/839528Integrated reporting and board featuresRares HURGHIS0 Babeș-Bolyai University, Cluj-Napoca, Romania In the last two decades the concept of sustainability reporting gained more importance in the companies’ annual reports, a trend which is embedded also in integrated reporting. Issuing an integrated report became a necessity, because the report explains to the investors how the organization creates value over time. The governance structure, more exactly the board of directors, decides whether or not the company will issue an integrated report. Thus, are there certain features of the board that might influence the issue of an integrated report? Do the companies which issue an integrated report have certain features of the governance structure? Looking for an answer to these questions, we seek for any possible correlations between a disclosure index and the corporate governance structure characteristics, on a sample from the companies participating at the International Integrated Reporting Council Examples Database. The results highlight that only the size of the board influences the extent to which the issued integrated report is in accordance with the International Framework. http://revista.cafr.ro/temp/Article_9528.pdf integrated reportingsustainability reportingcorporate reportingcorporate governance. |
| spellingShingle | Rares HURGHIS Integrated reporting and board features Audit Financiar integrated reporting sustainability reporting corporate reporting corporate governance. |
| title | Integrated reporting and board features |
| title_full | Integrated reporting and board features |
| title_fullStr | Integrated reporting and board features |
| title_full_unstemmed | Integrated reporting and board features |
| title_short | Integrated reporting and board features |
| title_sort | integrated reporting and board features |
| topic | integrated reporting sustainability reporting corporate reporting corporate governance. |
| url |
http://revista.cafr.ro/temp/Article_9528.pdf
|
| work_keys_str_mv | AT rareshurghis integratedreportingandboardfeatures |