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Understanding Integrated Reporting: A Study of Selected Companies in India

In: Corporate Social Responsibility in Rising Economies

Author

Listed:
  • Sumona Ghosh

    (St. Xavier’s College)

  • Arabinda Bhattacharya

    (University of Calcutta)

Abstract

Even though there has been a growing importance of Integrated Reporting (IR) globally, there has been limited research conducted with respect to IR in India. Hence the study investigated the extent to which the companies in India are integrating financial and non-financial data in their reporting. It employed Longitudinal Qualitative Document Analysis for the period 2010–16 using an Integrated Reporting Index (IRI) in examining annual reports of 102 most valuable companies ranked on the basis of market capitalization. Exploratory Factor Analysis (EFA) was applied for extraction of factors. Multiple Regression analysis was performed in order to determine the impact of the independent variables i.e. factors so generated from factor analysis on Integrated Reporting Index. The study revealed an average IRI of 70%. Strategic Environment, Internal Uncertainty, Internal Environment and Internal Design emerged to be important for the years under consideration. Regression results highlighted the fact that overall, internal design comprising manufacturing capital and business model proved to have the most significant impact on IRI.

Suggested Citation

  • Sumona Ghosh & Arabinda Bhattacharya, 2020. "Understanding Integrated Reporting: A Study of Selected Companies in India," CSR, Sustainability, Ethics & Governance, in: Nayan Mitra & René Schmidpeter (ed.), Corporate Social Responsibility in Rising Economies, pages 201-228, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-53775-3_11
    DOI: 10.1007/978-3-030-53775-3_11
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