Integrated reporting according to IIRC from 2011 to 2015

• Autor(a) principal: Sánchez-Aznar, Luis Alfonso
• Data de Publicação: 2020
• Outros Autores: Ortiz-Martínez, Esther, Marín-Hernández, Salvador
• Tipo de documento: Artigo
• Idioma: spa; eng
• Título da fonte: Revista de Administração de Empresas
• Texto Completo: https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/81317
• topic: Integrated information; non-financial information; IIRC; directives of integrated information; disclosure; Información integrada; Información no financiera; IIRC; Directrices de la información integrada; Revelación; Información integrada; información no financiera; IIRC; directrices de la información integrada; revelación

The objective of this paper is to check if integrated reporting follow properly the requirements established by IIRC or only disclose following some guiding principles influenced by some other variables. We have studied a sample in which are included all the voluntarily issued integrated reports available at the IIRC database at 1st April 2017, for the period 2011-2015, what means 174 integrated reports. The mainconclusions are that the compliance with IIRC guiding principles is low and heterogeneous, and that are principles mainly followed in front of others not followed. There are core principles of the integrated reporting that are determined by the date of publication of the IIRC framework, and that materiality is used depending on the kind of company.