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：本论文旨在检验整合报告是否严格遵守国际整合报告委员会（IIRC）的要求，抑或仅遵循部分指导原则，以及这些原则是否根据其他变量的影响而有所侧重。我们研究了一组于2017年4月1日IIRC数据库中自愿发布的整合报告样本，涵盖2011年至2015年期间，共计174份。主要结论是，对IIRC指导原则的遵守程度较低且存在异质性，某些原则的遵守程度高于其他原则。整合报告的核心原则由IIRC框架的发布日期所决定，而所采用的实质性因素则取决于公司的类型。