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Antecedents of Integrated Reporting adoption: evidence from an emerging economy

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  • Bhavna Thawani
  • Meena Bhatia

Abstract

This is a pioneer Indian study that examines the adoption of Integrated Reporting (IR) among the listed companies. Specifically, it studies the association of IR adoption with profitability, size, leverage, shareholding pattern (non-promoter holding from an institutional perspective), part of the Environmental, Social, and Governance (ESG) Index, and board size of the company. An analysis is conducted on 94 top companies in the Bombay Stock Exchange (BSE) 100 Index for 2016-2020. Pooled logistic regression with year-fixed effects is applied, revealing a significant and positive relationship between the adoption of IR with company size and the company meeting sustainability investing criteria by being part of the ESG Index; and a negative but significant relationship with profitability and leverage. We enrich the emerging literature and provide an understanding of the conditions which motivate the adoption of IR, which has become more relevant considering the upcoming International Sustainability Standards Board (ISSB) and International Financial Reporting Standards (IFRS).

Suggested Citation

  • Bhavna Thawani & Meena Bhatia, 2024. "Antecedents of Integrated Reporting adoption: evidence from an emerging economy," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 16(3), pages 330-352.
    • Handle: RePEc:ids:injmfa:v:16:y:2024:i:3:p:330-352
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    Citations

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    Cited by:

    1. Malik Abu Afifa & Nha Minh Nguyen & Dao Truc Thi Vo & Duong Van Bui & Hien Vo Van, 2025. "Environmental, social and governance practices: A new perspective from Asian developing countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 1079-1095, January.
    2. Jongwon Choi & Suk Hyun & Ju Hyoung Park, 2025. "CEO Turnover and Ethical Transparency: The Role of Leadership Transitions in Shaping ESG Disclosure Among KOSPI‐Listed Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6690-6711, September.
    3. Hong Zhang & Jiehua Liu & He Jiang, 2025. "The Impact of Enterprise Digital Transformation on ESG Performance: Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 46(5), pages 3157-3171, July.
    4. Ding, Xiaowei & Vuković, Darko B. & Sokolov, Boris I. & Vukovic, Natalia & Liu, Yali, 2024. "Enhancing ESG performance through digital transformation: Insights from China's manufacturing sector," Technology in Society, Elsevier, vol. 79(C).
    5. Ashutosh Yadav & Simplice A. Asongu, 2025. "The Role of ESG Performance in Moderating the Impact of Financial Distress on Company Value: Evidence of Wavelet‐Enhanced Quantile Regression With Indian Companies," Business Strategy and the Environment, Wiley Blackwell, vol. 34(3), pages 2782-2798, March.
    6. Bhavna Thawani & Meena Bhatia & Tushar Panigrahi & Sunita Mall, 2025. "Research trends on use of technology in sustainability reporting: a keyword-based bibliometric analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(4), pages 910-940, December.

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