How pressure from stakeholders affects integrated reporting quality

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  • Filippo Vitolla
    Department of Economics and Management University LUM Jean Monnet Casamassima Italy
  • Nicola Raimo
    Department of Economics and Management University LUM Jean Monnet Casamassima Italy
  • Michele Rubino
    Department of Economics and Management University LUM Jean Monnet Casamassima Italy
  • Antonello Garzoni
    Department of Economics and Management University LUM Jean Monnet Casamassima Italy

書誌事項

公開日
2019-09-03
権利情報
  • http://onlinelibrary.wiley.com/termsAndConditions#vor
DOI
  • 10.1002/csr.1850
公開者
Wiley

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説明

<jats:title>Abstract</jats:title><jats:p>Integrated reporting (IR) is considered an innovative and effective reporting tool that includes financial and nonfinancial information. Recently, there has been a heightened emphasis on IR from both academic and professional viewpoints. However, despite the importance of stakeholders in the practice of IR, their impact on the report drafting process has not been analysed in any study. Therefore, this study aims to fill this gap by analysing the relationship between stakeholders' pressure and IR quality. On the basis of the stakeholder theory, this study uses a regression model to demonstrate how the IR quality is significantly and positively associated with the stakeholders' pressures. Specifically, results of this study indicate that pressures from customers, environmental protection organizations, employees, shareholders, and governments determine the IR quality. To the best of our knowledge, this is the first study that investigates stakeholders' pressure as a determinant of IR quality.</jats:p>

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