The relation between the adherence of integrated reporting to the IIRC framework and economic performance

Authors

DOI:

https://doi.org/10.21680/2176-9036.2022v14n2ID29388

Keywords:

Integrated Reporting. Framework. Adherence. Disclosure Index. Economic Performance. .

Abstract

Purpose: Analyzing the adherence of the Integrated Reports of a sample composed by three Brazilian companies to the IIRC (International Integrated Reporting Council) Framework. Also, understanding the quality contribution of these reports to the generation of economic performance for the adopting companies.

Methodology: The companies were selected from the IIRC database. Using the method presented by Kiliç and Kuzey (2018) as a reference, a Disclosure Index model was adapted, through the content analysis technique, to measure the level of adherence of the Reports to the Framework. After calculating the Disclosure Index, the Coefficient of Variation of the companies' liquidity and solvency ratios and the macroeconomic performance of the researched period were analyzed, aiming to verify whether the Integrated Reports adhering to the Framework are associated with the economic performance of those companies.

Results: The results indicate that it is not possible to state that the high levels of adherence to the Framework are associated with the economic performance of companies. The Coefficient of Variation calculation of the financial indexes during the publication period of the Integrated Reports does not present a better result when compared to the period prior to these publications.

Contributions of the Study: Recent research on the topic of Integrated Reporting does not show a relationship between compliance with publications and the economic performance of Brazilian companies. Thus, this study proves to be relevant when researching the content of the Integrated Reports published by Brazilian companies and the relationship of this information with economic performance, verifying whether the Integrated Reports fulfill the promise of delivering economic benefits to the model's adopters.

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Author Biographies

Gabriel Romão, Fluminense Federal University.

Master in Management Systems – LATEC/UFF. Fluminense Federal University. Departament of Engineering. 

Cíntia de Melo de Albuquerque Ribeiro, Fluminense Federal University.

D.Sc. Sustainable Management System – LATEC/UFF. Fluminense Federal University. Departament of Accounting

Júlio Vieira Neto, Fluminense Federal University

D.Sc. Civil Engineering – LATEC/UFF. Fluminense Federal University. Department of Actuarial Sciences and Finance.

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Published

04-07-2022

How to Cite

ROMÃO, G. .; RIBEIRO, C. de M. de A. .; VIEIRA NETO, J. . The relation between the adherence of integrated reporting to the IIRC framework and economic performance. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 14, n. 2, 2022. DOI: 10.21680/2176-9036.2022v14n2ID29388. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/29388. Acesso em: 22 nov. 2024.

Issue

Vol. 14 No. 2 (2022): Jul./Dez.

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Section 7: International (S7)

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