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The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review

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  • Stefania Veltri
  • Antonella Silvestri

Abstract

The integrated report (IR) is a new reporting tool connecting financial and nonfinancial information, in one report. The aim of IR is to present the firm's value creation over time. In recent years, IR has received both increasing academic and professional interest. Recent researches have focused on the potentialities (and criticalities) of IR and on its determinants, while there is a dearth of studies examining the value relevance of the information disclosed through IR for investors. Furthermore, in the literature, there are two competing views on IR usefulness for investors, one positing IR as beneficial, the other, detrimental to investors. Our study intends to contribute to the existing literature by systematically reviewing the empirical studies conducted until now in a thorough and unbiased manner, allowing more general conclusions to be drawn about the phenomenon than is possible from individual studies and to give some insights for further research activities.

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  • Stefania Veltri & Antonella Silvestri, 2020. "The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3038-3054, December.
    • Handle: RePEc:bla:bstrat:v:29:y:2020:i:8:p:3038-3054
    DOI: 10.1002/bse.2556
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    7. Maja Piesiewicz & Marlena Ciechan-Kujawa & Paweł Kufel, 2021. "Differences in Disclosure of Integrated Reports at Energy and Non-Energy Companies," Energies, MDPI, vol. 14(5), pages 1-19, February.
    8. Luca Leukhardt & Michel Charifzadeh & Fabian Diefenbach, 2022. "Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1482-1494, September.
    9. Abdelmoety, Ziad Hassan & Aboul-Dahab, Sameh & Agag, Gomaa, 2022. "A cross cultural investigation of retailers commitment to CSR and customer citizenship behaviour: The role of ethical standard and value relevance," Journal of Retailing and Consumer Services, Elsevier, vol. 64(C).
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