| Summary: | Integrated reporting is a practice which seeks to
communicate an organization’s value through a holistic
picture integrating both financial and non-financial
information. This process is in its incipient phase, with
many companies unsure of how prepare a truly
integrated report. With the aim of providing a better
understanding on integrated reporting and its benefits, a
common framework, was developed by The International
Integrated Reporting Committee (IIRC).
The main objective of this paper is to assess the
compliance level of the integrated reports published for
2015 by the European companies which have adopted
the initiative, with the IIRC Framework suggestions
regarding its Guiding Principles. This research was
carried out by using a content analysis and scoring
based methodology.
The results reveal that the companies are in different
stages regarding the conformity with the IIRC
requirements. Moreover, some companies analyzed in
this study are in the vanguard of the initiative whereas
others produce “combined” rather than “integrated”
reports. This research contributes to relevant literature
by analyzing the post IIRC Framework publication
period, as it studies integrated or annual reports
published for the 2015 fiscal year.
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