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

• Autor(a) principal: Romão, Gabriel
• Data de Publicação: 2022
• Outros Autores: Ribeiro, Cíntia de Melo de Albuquerque, Vieira Neto, Júlio
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/29388
• topic: Integrated Reporting. Framework. Adherence. Disclosure Index. Economic Performance. .; Inglês (Estados Unidos).; Informes integrados. Framework. Adherencia. Índice de divulgación. Desempeño Económico.; Relato Integrado. Framework. Aderência. Índice de Divulgação. Desempenho Econômico.

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.