INTEGRATED REPORTING ACCORDING TO IIRC FROM 2011 TO 2015

ABSTRACT The objective of this paper is to check if integrated reporting adheres properly to International Integrated Reporting Council (IIRC) requirements or only follows some guidelines, and whether these are prioritized depending on the effects of other variables. We studied a sample of all the voluntarily issued integrated reports available on the IIRC database at 1st April 2017, for the period 2011-2015, which total 174. The main conclusions are that compliance with IIRC guiding principles is low and heterogeneous, and that some principles are adhered to more than others. There are core principles of the integrated reporting that are determined by the date of publication of the IIRC framework, while the materiality used depends on the type of company.

摘要 本研究旨在检验综合报告（integrated reporting）是否严格遵循国际综合报告委员会（International Integrated Reporting Council, IIRC）的相关要求，抑或仅遵循部分指引，且此类指引的遵从优先级是否会受其他变量的影响而有所差异。本研究选取2017年4月1日于IIRC数据库中可获取的、发布于2011至2015年的全部自愿性综合报告作为研究样本，共计174份。核心研究结论显示：对IIRC指导原则的遵从度普遍偏低且异质性显著，部分指导原则的遵从情况优于其他原则。综合报告的部分核心原则由IIRC框架的发布日期决定，而研究所采用的重要性原则则取决于企业类型。