ATTAINING SUSTAINABILITY THROUGH IR ADOPTION: A CASE STUDY ANALYSIS FROM INDIAN COMPANIES
DOI:
https://doi.org/10.29121/ShodhPrabandhan.v1.i1.2024.7Keywords:
Integrated Reporting, Content Analysis, Case Study Analysis, Promising ReportsAbstract
The study’s intention is to explore the development of Integrated Reporting (IR) disclosure practices in India and identify emergency of IR at global context and Indian context. The adoption of IR framework will improve the disclosure levels of both financial and non-financial information and improves value creation mechanism. The capitals are the basic components to address environmental, social, human, and intellectual issues under the IR framework. The sample size consists of 176 Indian listed companies observed over five years i.e., 2018- 2022. The study has employed a separate content scoring mechanism to assess IR disclosures through integrated annual reports and, also adopted a qualitative case study analysis of early IR adopting Indian companies. Through case study analysis, the study identified that companies disclose most of the vital IR elements, and covered natural, human, social and intellectual aspects and made communication easy to different stakeholder groups. The content analysis disclosed that IR trend moderately improved and further distinguished that the IR is quite different from other promising reports like traditional financial reports, sustainability report, and corporate socially responsible reports. The preparers, professional bodies and regulators must extend their support to have quality IR framework practice and meet the obligations of stakeholders in generating value to the firm.
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https://dx.doi.org/10.29121/ShodhPrabandhan.v1.i1.2024.7 DOI: https://doi.org/10.29121/ShodhPrabandhan.v1.i1.2024.7
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