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The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies’ field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and nonfinancial indicators as required by the stakeholders. They were adjusted by the key factors for the IRQ such as the social, natural, human and intellectual capital. The study has been designed based on the upgrade and in compliance with the connectivity principle as required by the IIRC. The data was collected from the IR examples Database between 2015–2017. The results suggest that based on sensitivity function value, those sectors of activity such as transportation and infrastructure, services and trade have a higher sensitivity preference for the IR due to the quantification of the stakeholders’ interest in terms of performance positive trend indexes. Making use of regressive techniques, the authors undertook an econometrical model for the evaluation of the IRQ that may become very useful for those companies that intend to set in place a sustainable business as it provides them the opportunity of measuring the IRQ.

The need for forms of integrated reporting (IR), raised by public and private bodies, academia and financial operators, has in fact had the effect of instilling in companies a greater awareness of the need to incorporate greater coherence and a broader vision not only of the stricter economic and financial aspects, but also of a broader business perspective, regarding short-term time horizons, as well as risks and opportunities related to a wider range of internal and external factors of the entity. By studying the literature on this topic, the paper examines how this tool can support a more efficient flow of communication and interaction with external stakeholders and also try to highlight significant differences in the quality of disclosure of annual reports on sustainability and integrated reporting.

The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and nonfinancial indicators as required by the stakeholders. They were adjusted by the key factors for the IRQ such as the social, natural, human and intellectual capital. The study has been designed based on the upgrade and in compliance with the connectivity principle as required by the IIRC. The data was collected from the IR examples Database between 2015-2017. The results suggest that based on sensitivity function value, those sectors of activity such as transportation and infrastructure, services and trade have a higher sensitivity preference for the IR due to the quantification of the stakeholders' interest in terms of performance positive trend indexes. Making use of regressive techniques, the authors undertook an econometrical model for the evaluation of the IRQ that may become very useful for those companies that intend to set in place a sustainable business as it provides them the opportunity of measuring the IRQ. [ABSTRACT FROM AUTHOR]

The need for forms of integrated reporting (IR), raised by public and private bodies, academia and financial operators, has in fact had the effect of instilling in companies a greater awareness of the need to incorporate greater coherence and a broader vision not only of the stricter economic and financial aspects, but also of a broader business perspective, regarding short-term time horizons, as well as risks and opportunities related to a wider range of internal and external factors of the entity. By studying the literature on this topic, the paper examines how this tool can support a more efficient flow of communication and interaction with external stakeholders and also try to highlight significant differences in the quality of disclosure of annual reports on sustainability and integrated reporting. [ABSTRACT FROM AUTHOR]

Even Since the 1970`s several studies have been carried out in order to identify the relationship between Corporate Social Responsibility (CSR) and financial profit. The results have not been homogeneous and so far no definitive conclusion has been reached. Recently a group of researchers have linked CSR with business strategy and state that what distinguishes those cases in which CSR is related to a positive financial performance is its consideration and design as a social strategy closely related and embedded in the business strategy. The aim of this research is to review some of the authors that have contributed with their researches to this field. CSR has been approached form the academic and the business field and its definition vary from one view to other. Even inside the academy definitions are not alike. According to Garriga and Mele (2004) there are four major areas in which CSR theories may be categorized: instrumental, political, integrative and ethical. And even though this research is exhaustive and includes most of the different theories and approaches I consider it might be useful to pay special attention to a field that is gaining in importance due to the number of researches related to it. That is the consideration of CSR as a social strategy capable of generating value to the firm and aligned and coherent with the business strategy. I will intend to review the contributions done in the academic field by a group of authors: Burke y Logsdon (1996), Husted y Allen (2000 y 2001) and McWilliams y Siegel (2001) and based on their contributions I will intend to develop a preliminary theoretical model for the application of social strategies within the firm and then introduce a series of propositions that look to understand and extend the relationship between both type of strategies.