TY  - CHAP
AB  - Abstract 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.
VL  - 33
SN  - 978-1-78756-469-5, 978-1-78756-470-1/1479-3512
DO  - 10.1108/S1479-351220180000033006
UR  - https://doi.org/10.1108/S1479-351220180000033006
AU  - Needles Belverd E.
AU  - Powers Marian
AU  - Frigo Mark L.
AU  - Shigaev Anton
ED  - Marc J. Epstein
ED  - Frank H. M. Verbeeten
ED  - Sally K. Widener
PY  - 2018
Y1  - 2018/01/01
TI  - Integrated Reporting and Sustainability Reporting: A Global Assessment
T2  - Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
T3  - Studies in Managerial and Financial Accounting
PB  - Emerald Publishing Limited
SP  - 93
EP  - 120
Y2  - 2024/04/25
ER  -