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This study aims to analyse current trends, patterns, growth barriers, and potential future research of integrated reporting (IR) research. Using VOSviewer and R-package, a bibliometric analysis examined 605 Scopus articles (2011–2021). It identifies influential documents, authors, institutions, and countries based on citations/publications, along with their geographical and network significance. Furthermore, areas with less research attention and potential future research areas are identified. Recent scholarly work has focused on topics such as sustainability communication, IR's development, quality of disclosure, impact on business performance, and quality assessment using the International Integrated Reporting Council framework. Due to its unique reporting function in organizations, the study provides future research avenues to expand IR research. [ABSTRACT FROM AUTHOR]

The study investigates the competitive economic advantage of voluntary integrated reporting (IR) disclosures by publicly listed companies in Bangladesh. Thematic analysis of fifteen semi-structured interview transcripts reveals that investors consider both financial and non-financial factors where the emphasis is placed on the economic, business model, and governance factors. Many investors lack IR knowledge, whereas IR-familiar investors do not even regard IR adoption as value-adding due to certain limiting factors. A bit longer time frame and a developed market ecosystem are required to comment on the significance of IR for investment decisions in Bangladesh. Additionally, from an institutional theoretical lens, this study stipulates how an efficient capital market will trigger both the demand and supply of IR information and make voluntary IR adoption value relevant for appraising investment targets. It brings forward an important notion that fixing the capital market environment should be emphasized before attempts to make IR mandatory. [ABSTRACT FROM AUTHOR]

Decision-makers in any organization require an audit to ensure the reliability of the information presented in the reports. This task is performed by a qualified person who meets specific and necessary criteria, such as experience, competence, and credibility. These qualifications are used in implementing the integrated report. The present work aimed to provide empirical evidence of the mediating effect of integrated reporting (IR) on the relationship between audit quality and company performance. Our sample included 36 French companies between 2012 and 2021. The structural equation model was used to analyze the data and test the hypotheses via STATA17 software. The empirical results show that IR quality plays a mediating role (complementary mediation) in the relationship between Big4 firms, auditors' competence and experience, and the performance of French companies. However, it negatively mediates the relationship between auditors' experience and performance in a complementary way. [ABSTRACT FROM AUTHOR]

Integrated reporting is essential for businesses to communicate long-term value creation. Despite growing interest, little research has examined AI technologies like chatbots in sustainable reporting practices. This study addresses this gap, exploring chatbot adoption within 11,113 Romanian accounting and consultancy firms in Romania's emerging digital landscape. Researchers used Python's Seaborn library to analyze financial data from 2018 to 2022, finding that companies with higher revenue and liquidity were more likely to make their mark on how to achieve integrated reporting. Additionally, this study revealed the potential of chatbot technology adoption to enhance financial reporting and management, significantly improving financial reporting efficiency, accuracy, and accessibility. By automating data collection and analysis, generating real-time reports, and improving communication with stakeholders, chatbots can significantly improve efficiency and accuracy in financial processes. By addressing the challenges and capitalizing on the opportunities, firms can use chatbot technology to create more efficient, effective, and sustainable reporting practices. The findings contribute to this field of knowledge on sustainable reporting by examining the potential of technology and artificial intelligence (virtual assistants) to improve stakeholder communication. This study provides a case study from Romania, with implications for other regions. [ABSTRACT FROM AUTHOR]

Integrated Reporting (IR) is a major innovation encompassing both financial and sustainability information. The multi-capital approach that characterises the International Integrated Reporting Council (IIRC) framework aligns with resource dependency theory. On this basis, we design a disclosure index to assess adherence to the IIRC framework in Down Jones Sustainability Europe Index (DJSEI) company reports, and examine whether the value drivers embedded in the capitals explain it. We posit that integrated corporate thinking drives business practices and is reflected in the communication strategy through IR. Results confirm a high degree of use of the framework. Regarding the multivariate analysis, natural capital has a significant and positive association with the level of adherence; but human-related capital is negatively associated, mainly due to intellectual capital. Firms that state following the IIRC guidelines adhere more to the framework. This highlights the need for framework clarification to prevent IR misuse as an impression management tool. [ABSTRACT FROM AUTHOR]

Domestic integrated reporting combines various types of reports generated by economic entities in order to improve the quality of information, develop integrated thinking, and create long-time values. The article introduces a new approach to the composition and content of integrated reporting. The research revealed some problems regarding the application of legislative norms in the field of classification and generalization of analytical, financial, and non-financial data. The authors analyzed the integrated reports available in the library of corporate non-financial reports of the Russian Union of Industrialists and Entrepreneurs. The analysis made it possible to summarize the presentation sequence of integrated reporting by Russian economic entities and its total share in the industry affiliation. The integrated reporting structure included eight elements with their specified names, content, and issues. Further research may improve the process of integrating financial and non-financial information into a single format. Integrated reporting can become an effective synthesis tool for organizing certain disparate parts into a single entity.

Entegre raporlama, finansal olan ve olmayan performans bilgilerinin tek bir raporda sunulmasını sağlamaktadır. Kurumların karşı karşıya oldukları finansal olmayan riskleri tespit etmeye ve yönetmeye destek sağlamaktadır. Yönetimde şeffaflık ve hesap verebilirlik ilkelerine uyulması sürdürülebilirlik açısından önemli bir araçtır. Ayrıca, geleneksel raporlama yöntemleriyle karşılaştırıldığında, entegre raporlama bilgi kullanıcılarına işletme performansına ilişkin kapsamlı ve bütüncül bir görüntü sunmaktadır. Bu nedenle, topluma örnek olmak rolü de olan, eğitim, araştırma ve topluma katkı faaliyetlerini yürüten yükseköğretim kurumlarının sürdürülebilirlik ve hesap verebilirlik ilkelerini uygulamasında entegre raporlama önemli bir rol oynamaktadır. Bu makale, yükseköğretim kurumlarının sürdürülebilirlik ve hesap verebilirlik ilkelerini uygulamalarını sağlayacak entegre raporlama konusunun önemini ele almaktadır. Bu çalışmada, yükseköğretim kurumlarının hali hazırda sundukları raporlar ile entegre raporlamanın bölümleri karşılaştırılarak incelenmiştir. Çalışmanın temel amacı, Uluslararası Entegre Raporlama Konseyi (IIRC) tarafından belirlenen entegre rapor özelliklerinin üniversitelerin hazırlayacakları entegre raporda nasıl ele alınacağına yönelik öneriler sunmaktır. Entegre raporlama ile üniversitelerin faaliyetleri bilgi kullanıcıları açısından daha anlaşılabilir ve karşılaştırılabilir hale geleceğinden, üniversitelerin performanslarını geliştirmelerine ve toplumun beklentilerine uygun hareket etmelerine katkı sağlayacağı düşünülmektedir.

This paper examines the reporting on intangible capital (IC) in annual reports, focusing on its extent and the trends within integrated corporate reporting. Using a comprehensive reporting index, we found that Qatari listed companies reported IC to an extent of 0.408, on average, from 2008 to 2020. This is a relatively high figure if compared to some earlier studies. External intangible capital demonstrated the highest reporting levels, while human capital had the lowest. Significant differences were observed across various IC categories, with notable increases in total IC, external intangible and human capital reporting, while internal intangible capital reporting decreased over the same period. As Qatar transitions to a knowledge-based economy (KBE), these findings are crucial, highlighting the relative advance in IC reporting among Qatari companies. These insights are valuable for regulatory and professional bodies that are aiming to develop IC reporting guidelines or to adopt the International Integrated Reporting Framework, enabling comprehensive IC information that aids stakeholders to assess company performance and value creation, enhancing transparency and confidence in the capital market. For companies, understanding their IC reporting practices helps to identify strengths and weaknesses to meet stakeholders’ needs better, and to support Qatar's economic transformation into a KBE. This pioneering study employs a comprehensive reporting index to capture a wide range of IC information, contributing significantly to the current IC reporting literature, particularly within the Gulf Cooperation Council context.

The growing gap between the information needs of stakeholders and the data contained in traditional financial reports led to the emergence of integrated reporting. Given the globalization of business and the increasing importance of non-financial indicators, such as environmental, social and management aspects, it has become evident that financial reporting cannot fully reflect all important aspects of enterprise value formation. This led to the need for a more comprehensive approach to reporting, which would provide a holistic picture of financial and non-financial indicators, reflecting the impact of the enterprise on various types of capital and their contribution to sustainable development. The article aims to reveal the essence of the integrated reporting, as well as structuring and summarizing existing approaches to its interpretation. The author used methods of analysis and synthesis, comparison, theoretical generalization, abstract logic, and monographic analysis to achieve the goal. Various approaches to disclosing the content of the integrated reporting, which are most common among domestic and foreign scientists, are systematized and summarized. The analysis of these approaches allows for a comprehensive understanding of integrated reporting, covering various aspects of its implementation and effectiveness, considering current trends. A comparative analysis of integrated and financial reporting proves that integrated reporting provides a more comprehensive and multifaceted view of the company's activities than traditional financial reporting. It reflects financial results and includes non-financial aspects such as environmental and social impacts, allowing stakeholders to gain a more complete picture of the company’s long-term sustainability, risks and opportunities. The author’s vision of the economic content of the integrated reporting presented in the article is based on understanding this category as a structured communication process that forms information about financial and non-financial indicators in a report format.

Copyright of Journal of Selçuk University Social Sciences Vocational School is the property of Journal of Selcuk University Social Sciences Vocational School and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Selçuk University Social Sciences Vocational School is the property of Journal of Selcuk University Social Sciences Vocational School and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study highlights the main concerns regarding firms' carbon accounting and decarbonization practices. Under institutional, legitimacy and stakeholder theories, this study analyses the linkages between carbon accounting outputs and integrated reporting (IR), as well as between disclosure assurance systems in the transition towards net‐zero business models (n‐ZBMs). This study emphasizes the awareness of accounting tools to be considered environmental and social measures due to decarbonization practices. This study developed a systematic literature review (SLR) of 433 English articles published in Scopus database and Google Scholar between the years 1990 and 2024. It is a consolidated methodological approach in the 'sustainability accounting' research field to fill the existing gaps that justify this study. The results of this study highlight that IR and carbon accounting awareness enhance firms' performance and have positive social and environmental impacts with the adoption of decarbonization practices towards n‐ZBMs through an improved understanding of stakeholders and regulatory pressures. This study is the first to explore the relationship between carbon accounting awareness and IR about the decarbonization practices, as well as the role of assurance in the transition for n‐ZBMs. This study tries to move from the concept of legitimacy of the decarbonization practices that firms aim to achieve through sustainable disclosure to the legitimacy of business models towards net‐zero emissions. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate the level of reporting compliance in terms of content elements, measure to what extent each content element of the integrated reporting (IR) framework is linked to value creation and demonstrate the relationship between the level of compliance and value creation linkages. Design/methodology/approach: The sample for this study consists of 12 companies, 11 of which are public and 1 is non-public. The data is obtained from the Integrated Reporting Turkey Network founded in 2015 in Turkey. This study applies a holistic approach integrating two different content analysis methods. First, a multi-weighted scoring system is constructed by using the IR content elements and the previously developed indexes in the literature. Second, in-depth, sentence-by-sentence content analysis is used to determine the relation between the content elements and value creation. Findings: The results of the multi-weighted scoring system indicate a high level of compliance in the banking sector. On the other hand, the scores of the content analysis demonstrate higher scores in the disclosures of "basis of preparation and presentation", "organizational overview and external environment", "strategy and resource allocation", "performance" and "business model" elements, while lower scores in the elements of "risk and opportunities" and "outlook." The lowest compliance level associated with lower content analysis scores may indicate a low level of value creation potential. Consequently, this two-stage scoring is critical, as it clarifies the relation between compliance level and the explanatory power of each content element from a value creation perspective. Originality/value: This study aims to support the policymakers and regulators in highlighting the importance of measuring and reporting value. Furthermore, it intends to encourage companies to produce reports that increase the value relevance of accounting information to contribute to the development of capital markets. The current literature includes research that mainly concentrates only on the quality or extent of IR disclosure practices. This study offers a combined analysis that helps to determine at what level a company has accomplished the expectations of the International Integrated Reporting Council in terms of both the content and the value creation potential. [ABSTRACT FROM AUTHOR]

This study draws upon media agenda‐setting theory to investigate the relationship between negative media coverage around environmental, social, and governance (ESG) issues and the quality of integrated reporting (IR). In particular, we examine the top 100 South African listed companies in the 2013–2018 timeframe for 317 firm‐year observations. Our results reveal that IR quality is positively related to negative ESG media coverage. Thus, a company exposed to more media pressure issues higher‐quality IR consistent with its need to face scrutiny and potential reputational damage and to restore or maintain its legitimacy. Results are robust to different measures of negative ESG media coverage, controlling for ESG disclosures, and are confirmed by analyses aimed at addressing endogeneity (instrumental variable approach, firm‐fixed effects, and matched samples). Subsample analyses show that financial sector reputational concerns do not impact our results. Additional tests show no long‐term effects of negative media coverage on IR quality and that sustainability embeddedness alleviates a company's response to negative ESG news in terms of enhanced reporting. [ABSTRACT FROM AUTHOR]

This study investigates the relationship between integrated reporting scores (IRs), firm value (FV), and stock price (SP) among IR and Non-IR Adopters. IRs are measured using content elements, SP is the closing stock price at year-end, and FV is calculated using the Tobin's Q. The sample consists of 76 companies (38 IR Adopters and 38 Non-IR Adopters) listed on the Indonesia Stock Exchange from 2017 to 2021. Data are gathered through purposive sampling from accessible annual and sustainability reports. The analysis reveals significant differences in firm value between the two groups, with IR Adopters showing higher variability despite lower average values. The findings indicate that IRs negatively impact firm value among IR Adopters, while the effect is insignificant for non-IR adopters. SP significantly moderates this relationship, weakening the link between IRs and FV for IR Adopters while not serving as a moderator for Non-IR Adopters. These insights encourage firms to adopt integrated reporting and enhance IRs quality to improve investor confidence and firm value. [ABSTRACT FROM AUTHOR]

To allocate capital to its most sustainable use, market participants need information on companies' sustainability plans and initiatives. This information is disclosed in sustainability reports, but the disclosure process is largely unregulated and voluntary. When do sustainability reports convey relevant information? To answer this question we estimate the heterogeneous effects of nonfinancial disclosure on analysts' estimates of earnings and firms' equity values. We have found that the information content of nonfinancial disclosure is larger when firms are subject to greater information asymmetry, and when nonfinancial information is integrated within a financial context. Moreover, positive responses have a long-lasting impact while negative shocks are corrected within a short window. Overall, our work suggests that market participants' interest in standalone nonfinancial information is limited, and integrated reporting increases the value of sustainability reports. [ABSTRACT FROM AUTHOR]

Integrated reporting (IR) represents a cutting-edge model for sustainability reporting. Despite gaining traction in several countries, its acceptance in China remains limited, with research exploring its implementation within the Chinese context being notably sparse. Whether IR is a universally applicable reporting approach is under debate, but the context is deemed to influence the universality of IR adoption. Regrettably, context-specific research, especially concerning emerging markets such as China, is noticeably absent. This paper endeavours to address this gap, responding to the requests of IR scholars by examining the suitability of IR for China through a thorough consideration of wide-ranging national-level factors. A conceptual model, rooted in institutional theory, is presented to theorize the feasibility and necessity of IR in particular nations. To achieve the objectives of this study, a contextual analysis, comprising political, economic, social, and technological (PEST) analysis, coupled with content analysis, is employed. The PEST analysis evaluates factors uniquely relevant to the local Chinese environment, including cultural, economic, political, legal, international, social, and environmental aspects. Concurrently, content analysis is used to assess the alignment of Chinese firms' corporate reports with the International Integrated Reporting Framework (IIRF) for the years 2012 and 2020. The findings suggest that in the Chinese context, IR is both feasible and necessary, affirming its applicability within the country. This research offers guidance for future studies similar to ours and serves as a roadmap for further IR research within China. The implications of this study will be of interest to both practitioners and regulatory bodies. [ABSTRACT FROM AUTHOR]

Copyright of Journal of University Research / Üniversite Araştırmaları Dergisi is the property of Journal of University Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework. We have created a multidimensional connectivity index that is used to assess the level of connectivity in reporting. The results indicate that the levels achieved are low, suggesting that firms publishing their reports under the IR conceptual framework have not fully internalised this principle. Our results also show that coercive and normative institutional factors such as the mandatory nature of IR or the legal system, drive connectivity. Connectivity is also generally influenced by internal managerial decisions mainly related to the report's length and assurance. These findings may have practical implications for regulators and standard-setters, who should explicitly incorporate this principle into their pronouncements, providing guidelines to facilitate its practical implementation, and for preparers who should enhance the interactivity of reports. [ABSTRACT FROM AUTHOR]

Purpose: This article assesses the integration of multi-capitals in the strategy, risk and performance disclosures in 240 integrated reports of 30 South African-listed companies between 2013 and 2020. Design/methodology/approach: A disclosure checklist is developed interpretively, based on prior literature dealing with integrated reporting and thinking. A qualitative content analysis was conducted to evaluate the level of detail of multi-capital disclosures in the strategy, risk and performance sections of the sampled companies’ integrated reports. Descriptive trends are discussed, and non-parametric tests were conducted to explore associations between the grouping variables (year, industry and market capitalisation) and level of detail and capital presence, respectively. Findings/results: Companies are increasingly adopting a multi-capital approach to risk management, decision-making, strategies and operations and are disclosing the inputs, processes, outputs and outcomes in their integrated reports. The disclosure of multi-capital outcomes increases as an integrated logic takes hold in the companies. Significant positive associations were evident between the level of detail and the grouping variables. On average, companies included between four and six capitals in all integrated report sections. Financial capital and social and relationship capital were most prominent. Natural capital was the least referenced. Practical implications: This article provides companies with a practical method to evaluate and enhance their integrated reporting strategies focussing on a holistic adoption of multi-capitals in strategy, risk and performance sections. Originality/value: The longitudinal nature of the study, can add to the growing body of research on integrated thinking and reporting, particularly from a developing economy perspective.

Background: The concept of materiality has evolved as companies grapple with non-financial reporting. One result of this is greater diversity in terminology used in reporting narrative. Natural language processing (NLP) analysis offers a promising alternative to traditional content analysis to assess how local reporters converse about sustainability performance, financial performance and integration between the two. Aim: Integrated and sustainability reports of selected South African companies were assessed to detect which topics and themes reporters viewed as material. Connectivity in terminology was also explored to consider the level of integrated thinking. Setting: This study was conducted in a market where reporting integration and a dynamic understanding of materiality are well advanced. South Africa is deemed an integrated reporting front-runner. Method: Natural language processing was applied to 256 reports published by the highest and lowest quality reporters in South Africa as determined by the Ernst Young Excellence in Integrated Reporting Awards. The NLP source dictionary was compiled with reference to international reporting standards. Results: Top reporters displayed a more complete and targeted coverage of key sustainability terms and themes. Their reports provided evidence of integrated thinking as seen by their reference to sustainability and financial terms in close proximity. Conclusion: The evolution of reporting standards and their understanding of materiality, including report target audience and ways of determining materiality, is shaping more strategic report content. Contribution: New NLP capabilities can be used to assess divergent corporate reporting narratives for exploring their relevance and understanding of materiality.

This study addresses a research gap by examining the impact of the voluntary adoption of integrated reporting on company value (TOBINSQ) for companies listed on the Indonesian Stock Exchange. A purposive sampling method was used to select the sample, which included companies with available ESG scores from 2018 to 2022 and accessible annual reports for the same period. The final sample consists of 83 companies, totalling 299 observations. Multiple regression analysis was employed to assess the direct effects of integrated reporting and the moderating role of ESG performance (ESGSCORE) on company value. Our findings reveal that integrated reporting positively influences company value and that ESG performance significantly moderates this relationship, enhancing the benefits of integrated reporting. The results underscore the importance for companies to adopt integrated reporting and enhance ESG performance to improve market valuation. The study also suggests that promoting integrated reporting and ESG disclosures can enhance market transparency and accountability. Future research should focus on longitudinal studies, sector-specific analyses, geographical variations, and the role of digital technologies in integrated reporting and ESG performance to provide deeper insights and practical recommendations.

Background: This study examines the sustainability reporting (SR) practices within the City of Johannesburg (CoJ) and its associated entities, focussing on their alignment with the Global Reporting Initiative (GRI) Standards. Aim: The aim is to understand how the SR practices of the CoJ align with the GRI Standards and to identifying areas for improvement. Methods: The research employs secondary data analysis, scrutinising integrated reports, management reports and other governance documents to provide a comprehensive view of the municipality’s reporting mechanisms. Results: The findings reveal that the current state of SR is fragmented, lacking coherence and integration across various entities. Additionally, there are inconsistencies in stakeholder engagement, the application of the precautionary principle and the endorsement of sustainability commitments. Deficiencies were also identified in the organisational culture, governance structures and the management’s approach to sustainability. Conclusion: The study concludes that there is a need for a centralised and standardised reporting framework that aligns with GRI standards to enhance coherence and comparability. It also emphasises the necessity of improving stakeholder engagement processes, implementing a robust sustainability policy and fostering an organisational culture that supports sustainable practices. Contribution: This study contributes to the understanding of SR practices within municipal entities and offers recommendations for aligning with international SR standards. It highlights the importance of continuous improvement and adopting best practices to support the strategic objectives and Sustainable Development Goals of the CoJ.

This study aims to provide a comprehensive overview of scholarly work and discussion on board diversity and ESG reporting, leading to the identification of prominent themes and potential future research. Based on 144 articles from the Web of Science (WoS) database, the study adopts numerical and visualization techniques using the Vosviewer and Biblioshiny R-package to examine the extant literature from 2011 to 2023. The outcomes of the scientific bibliographic coupling identified three dominant themes: Theme 1, ‘Board Gender Diversity and Sustainability Reporting’; Theme 2, ‘Importance of Governance Structures in shaping reporting practices’ and Theme 3, ‘Factors Shaping Integrated Reporting’. The review concludes that board diversity supports environmental, social, and governance reporting and proves integral to sustainable corporate practices and context-specific strategies. Policymakers should design inclusive governance frameworks by recognizing the role of board diversity in enhancing ESG reporting quality, leading to regulatory reforms that encourage greater gender diversity and transparency in sustainability practices. As for businesses, having diverse boards enhances decision-making and innovation, improving ESG reporting quality and fostering better sustainability outcomes. Finally, for academia, the research provides a foundation for future studies on the intersection of board diversity and ESG reporting, particularly in exploring cultural and regional variations, as well as the role of technology in improving disclosure quality. Thus, this study is expected to have far-reaching implications for policymaking, business strategies, societal decisions, and academic research, which could eventually contribute to quality sustainability reporting and business sustainability.

AbstractWith the increasing demand for greater financial and sustainability reporting transparency, firms globally have embraced integrated reporting (IR). However, little is known about how audit committee effectiveness (ACE) affects IR quality and whether family ownership moderates this relationship. This study aims to address this research gap by examining the impact of ACE on IR quality in the Malaysian market. In addition, the study further examined the moderating role of family ownership on this relationship. Data are extracted from firms’ annual reports and Thomson Reuters DataStream to analyse Malaysian firms spanning the period 2017–2021. Our findings indicate that ACE positively influences IR quality, fostering more transparent disclosure. Additionally, our analysis reveals a negative moderation effect by family ownership on the ACE-IR quality nexus. Further scrutiny of a sub-sample suggests a positive ACE—IR quality relationship in firms without family ownership, contrasting with a negative relationship in those with family ownership. Our results withstand alternative measures of IR, ACE, estimation techniques, and control for endogeneity issues. This research contributes to the literature on IR by adding new insights into the impact of ACE and family ownership on IR quality and provides important implications for regulators, stakeholders, researchers, managers, and investors.

The objective of this current research is to examine the influence of cyber forensic accounting on the quality of integrated reporting. The current investigation employed a mixed-methods approach. As a result, the objective of examining the qualitative viewpoints expressed in the expert interviews was to ascertain the practical implementation of the constructs and gain a more comprehensive understanding of several concerns associated with the proposed model. The proposed model, which was verified using AMOS 28.0 software and structural equation modeling, was empirically supported by the examination of statistical data collected from surveys administered to accountants employed in small and medium-sized businesses. The outcome analyses that were performed identified positive and statistically significant relationships between the hypothesized constructs in terms of effect magnitude. More concretely, among the components of cyber forensic accounting that impacted the quality of integrated reporting, zero trust governance and management control systems exhibited the highest path coefficient, followed by cyber anti-fraud policies. Conversely, digitally designed forensic procedures demonstrated the lowest path coefficient. Furthermore, aside from providing a solid foundation for future investigations, the refined insights presented in this work can also assist policy-makers and practitioners in recognizing and capitalizing on prospects to improve and expand quality of integrated reporting. This can be achieved through the implementation of efficient and effective rules and policies related to cyber forensic accounting management.

The main objective of the study is to examine the effect of board characteristics, such as board independence, board diversity (BDv) and absence of chairman-duality, and commitment to environmental disclosures on the voluntary adoption of integrated reporting (IR) in the Indian companies. India presents a unique setting for research study in terms of its voluntary framework and the accelerating adoption of IR framework by companies in India. The sample set comprised the companies listed in the Nifty 50 index of National Stock Exchange of India. The study employed a content analysis method to collect the data relating to board characteristics, environmental commitment (EC) and adoption of IR for the period 2014–2015 to 2020–2021. It was found that board independence, absence of chairman duality, EC, leverage (Lev), firm size and profitability were significantly related to the IR. BDv and firm age were not found to have any significant impact on IR by the sample companies. The study emphasizes the role of board independence (Bin) as an important determinant in explaining the reporting choices of a company. It makes a unique contribution to literature by investigating the impact of companies’ EC on the adoption of IR.

This study investigates the relationship between sustainability committee (SC) effectiveness and integrated reporting (IR) quality in the global oil and gas industry, focusing on the moderating role of financial performance. Drawing on stakeholders’ and legitimacy theories, this study hypothesises that SC effectiveness positively influences IR quality and that financial performance moderates this relationship. Using a sample of 500 firm-year observations from 100 companies listed in Forbes Global 2000 from 2018 to 2022, the findings reveal that SC effectiveness significantly enhances IR quality. Specifically, SC size and diligence are positively linked to higher IR quality. Although the direct effect of SC independence on IR quality is insignificant, it becomes significant when financial performance is considered a moderating factor. Interestingly, financial performance negatively moderates the relationship between SC effectiveness and IR quality, although this effect disappears when analysing individual SC components separately. These results highlight the complex interplay among SC effectiveness, financial performance, and IR quality, suggesting that companies should focus on enhancing SC size and diligence to improve reporting quality, particularly in financially constrained firms. Additionally, to harness the positive moderating effect of financial performance, companies should ensure that financial resources are strategically allocated to support the sustainability committee’s activities and promote a holistic view of value creation, incorporating financial and non-financial aspects.

Integrating reporting strives to address issues with corporate reporting procedures and hold businesses responsible for their local surroundings, as well as additional stakeholders impacted by their operations in producing returns for investors. This study employed Nigerian deposit money banks to examine whether investor returns with profit after tax and integrated reporting are statistically and significantly related. Ex post facto research methodology was applied. Purposive sampling was used to sample ten Nigerian deposit money banks. Data were taken from the annual reports of the chosen banks. The international integrated reporting framework of 2021 checklist was utilized to extract integrated reporting data using the unweighted content analysis method. The integrated reporting disclosure index was used as a proxy for integrated reporting. Market price per share, dividend per share, and price-earnings ratio were used as proxies for investor returns. Profit after tax was used as a moderating variable. The results indicate that with the moderating variable, which is Profit after tax, integrated reporting and price-earnings ratio are related to coefficients of 9.9585. Integrated reporting and dividend per share are related to coefficients of 3.151612. Integrated reporting and market price per share are related to coefficients of 36.7535. Dividend per share and integrated reporting disclosure are significantly related to p-values of 0.001. Market price per share and integrated reporting disclosure are significantly related to p-values of 0.002. This study concluded that integrated reporting and investor returns are statistically and significantly related to the moderating role of Profit after tax of Nigerian deposit money banks. AcknowledgmentThe involvement of those who helped make this study successful is acknowledged below. We appreciate your involvement.

The purpose of this article is to identify the key areas for further improvement of the organizational, methodological and regulatory support for the preparation and submission of non-financial reporting by Ukrainian enterprises in the context of European integration. To achieve this goal, the study provides for the solution of the following tasks: research and characterization of the methods of preparation of non-financial reporting; development of an algorithm for preparation, formation and disclosure of integrated reporting; identification of the main problems and challenges arising in the preparation of reporting in accordance with international standards and recommen­dations for their leveling. It is substantiated that users of accounting and reporting information today are interested not only in financial performance indicators of enterprises, but also in sustain­able development as an integral part of business, which is measured mainly by non-financial indi­cators, which is ensured by the formation of integrated reporting. The paper proves that the intro­duction of integrated reporting in Ukraine is an essential proof of the country’s integration into the global and European society, since joining the European Union not only requires fulfillment of a number of certain criteria, but also obliges the candidate country to achieve and maintain a certain level of economic, social and environmental well-being. The author develops an algorithm for prep­aration, formation and disclosure of integrated reporting, at each stage of which the main functions and tasks to be solved by the management apparatus are indicated. The features of the formation of integrated reporting according to the international standards of the Global Reporting Initiative and the Sustainability Accounting Standards Board are disclosed. The characteristics of a sociolog­ical survey on the prevalence of the use of reporting standards among leading companies are pre­sented. The mechanism of joint use of GRI and SASB standards in the formation of sustainability reports is substantiated, which will allow obtaining a comprehensive characterization of corporate activities, which will disclose information on the achievement of sustainable development goals and organized financial information. Prospects for further research in the subject matter of this article are related to the development of a mechanism for improving the quality and international compa­rability of non-financial reporting to assess the contribution of the corporate sector to the achieve­ment of sustainable development goals.

By encouraging businesses to report on sustainable development, information about the impact of companies' activities on the environment is becoming increasingly available to all stakeholders. Given that the integrated report contains more qualitative and quantitative, subjective and prospective information about the company's values, traditional approaches used during the audit of financial statements may not provide adequate assurance about the reliability of the integrated report data. The article aims to reveal the conceptual foundations of providing integrated reporting assurance by analyzing the development of regulatory support for this process. The features and advantages of the integrated reporting assurance were disclosed. It was revealed that the main factor in developing the concept of providing integrated reporting assurance is the standardization processes of such a service, both at the international and national levels. The authors conducted a detailed review of the standards used by assurance providers for integrated reporting/sustainable development reporting. The primary standards in this area are AA1000AS and ISAE 3000, and from 2024, ISAE 3000 will be replaced by ISSA 5000. The article also described two types of assurance the auditor could obtain during the audit of integrated reporting. The study results indicate different forms of assurance regarding integrated reporting based on the list of providers performing the verification and the standards they use. Based on applying analogy and abstract thinking, the authors outlined the necessary steps to introduce the concept of integrated reporting assurance in Ukraine. The results of this study support the findings of other researchers that the institutional environment in a country has a decisive influence on the adoption of integrated reporting and the need for its assurance.