Integrated Reporting and Sustainability Reporting: A Global Assessment

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research

ISBN: 978-1-78756-470-1, eISBN: 978-1-78756-469-5

ISSN: 1479-3512

Publication date: 4 October 2018


This study establishes a baseline evaluation of sustainability reporting (SR) and integrated reporting (IR) practices among groups of companies globally using a combined evaluation matrix. We evaluate a sample of high performance companies (HPC), global reporting initiative (GRI) companies, international integrated reporting committee (IIRC) companies, and a control group of companies that do not belong to any of these groups. We test for high performance and compliance with a 30-point evaluation matrix for financial reporting, corporate governance, integrated disclosure, SR, and assurance developed from the standards set by GRI and IIRC. This chapter provides evidence as to the current IR and SR states, and shows that considerable variation exists even among companies that have pledged to improve reporting in this arena. The analysis also shows that companies that belong to no special group do in fact score on a level that shows that SR and IR standards are being implemented by many companies in the world, not just those in special groups like the HPC, GRI, and IIRC. Finally, this study provides direction for global regulators and professional associations, and to the management of companies that aspire to HPC status while meeting the IR and SR standards.




The authors wish to thank our graduate assistants for their diligent work on this project: Cindy Batochir, Jia Guo, Jie Hao, Yuqi Cheng, Yue Wang, Nadia Lu, Huan (Joyce) Song, Ning Zhou, and Deepanshi Mittal.


Needles, B., Powers, M., Frigo, M. and Shigaev, A. (2018), "Integrated Reporting and Sustainability Reporting: A Global Assessment", Epstein, M., Verbeeten, F. and Widener, S. (Ed.) Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research (Studies in Managerial and Financial Accounting, Vol. 33), Emerald Publishing Limited, pp. 93-120.

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