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Importance of integrated reporting from the perspective of stakeholders in India

Author

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  • Puja Kaura

Abstract

Integrated reporting (IR) is hailed as a milestone in the development of corporate reporting. However, it is essential to contemplate whether stakeholders perceive IR to be imperative in their decisions. This paper aimed to assess the stakeholders' perceptions regarding the importance of IR in their decision making. The research was a cross-sectional quantitative study. Data were collected using structured questionnaires, and the Kruskal Wallis H test was used to test the hypothesis constructed to find whether any significant difference exists between the perceptions of different stakeholders. The study confirmed that all stakeholders perceive that information disclosed in IR is crucial for them in their decision making as no significant difference exists between their perceptions. Further, considering the Indian economic environment, the study's findings suggested some critical aspects that all companies should consider while disclosing their information through IR, which will benefit both companies and their stakeholders.

Suggested Citation

  • Puja Kaura, 2022. "Importance of integrated reporting from the perspective of stakeholders in India," International Journal of Indian Culture and Business Management, Inderscience Enterprises Ltd, vol. 27(2), pages 191-207.
    • Handle: RePEc:ids:ijicbm:v:27:y:2022:i:2:p:191-207
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