Integrated reporting (IR) represents the last frontier of corporate disclosure. Its purpose is to provide information on an organization's strategy and its business model, performance and governance, offering a clear overview of the organization's capacity to create value. From an academic point of view, the focus on integrated reporting has grown significantly in recent years. However, an aspect still little explored is represented by the level of compliance of the integrated reports with the IIRC requirements. Among the few studies on the issue of the level of alignment of integrated reports with the IIRC framework, only two focused on identifying the determinants. This work aims to bridge this gap through the analysis of the effect of three characteristics of the board (size, averageage, gender diversity) and one of the CEO (duality) on the level of compliance of integrated reports with the IIRC framework. The results show a significant and positive effect of board size and board gender diversity on the levelof alignment of integrated reports with the IIRC framework. They also show a significant and negative effect of the CEO duality and a not significant effect of the board average age.

Corporate Governance Variables and Integrated Reporting

MARRONE, ARCANGELO
2020

Abstract

Integrated reporting (IR) represents the last frontier of corporate disclosure. Its purpose is to provide information on an organization's strategy and its business model, performance and governance, offering a clear overview of the organization's capacity to create value. From an academic point of view, the focus on integrated reporting has grown significantly in recent years. However, an aspect still little explored is represented by the level of compliance of the integrated reports with the IIRC requirements. Among the few studies on the issue of the level of alignment of integrated reports with the IIRC framework, only two focused on identifying the determinants. This work aims to bridge this gap through the analysis of the effect of three characteristics of the board (size, averageage, gender diversity) and one of the CEO (duality) on the level of compliance of integrated reports with the IIRC framework. The results show a significant and positive effect of board size and board gender diversity on the levelof alignment of integrated reports with the IIRC framework. They also show a significant and negative effect of the CEO duality and a not significant effect of the board average age.
integrated reporting; board of directors; disclosure
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/20.500.12572/855
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