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Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity

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  • Abubakar Ahmed
  • Mutalib Anifowose
  • Suleiman Salami
  • Nuhu Abubakar

Abstract

This paper examines the association between organisational complexity and the extent of multiple capital disclosure in European companies’ integrated reports. The study uses content analysis to collect data from 81 European companies that adopted the integrated reporting framework for the period 2014–2020. We proxy the extent of multiple capital disclosure by an aggregate score of natural, human, social, intellectual, manufactured, and financial capital disclosure. We analyse two forms of organisational complexity: industrial (related to the different product segments) and geographical (linked with conduction operations beyond the domestic market). The results show that industrial complexity has a significant positive association with the extent of multiple capitals disclosure, whereas geographical complexity has an insignificant positive relationship. The study concludes that organisational complexity explains the variability in the extent of multiple capitals disclosure.

Suggested Citation

  • Abubakar Ahmed & Mutalib Anifowose & Suleiman Salami & Nuhu Abubakar, 2023. "Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity," Accounting in Europe, Taylor & Francis Journals, vol. 20(1), pages 120-138, January.
    • Handle: RePEc:taf:acceur:v:20:y:2023:i:1:p:120-138
    DOI: 10.1080/17449480.2022.2150979
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    Cited by:

    1. Oleksandr Sherstiuk & Tetiana Demianenko, 2023. "Integrated Reporting in the Context of Information Support of Business Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 39-46, December.

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