Externe verslaggeving
How do current public Integrated Reports align with the IR Framework?
Hurks, Paul, Langendijk, Henk, Nandram, Kavita
Maandblad voor Accountancy en Bedrijfseconomie, 2015 - 89e jaargang editie 12
This paper examines empirically the current practice with regard to integrated reporting according to the IR Framework among the 104 original participants (companies) of the IIRC Pilot program. We made a selection with respect to these 104 participants based on organization’s stipulation that they issue an integrated report and/or that they made use of the IR Framework for their report in a journey towards integrated reporting. In general we can conclude that the 38 companies in our sample are well ahead on the journey of integrated reporting. These 38 companies comply to a certain extent with the requirements with respect to the fundamental concepts, guiding principles and content elements of the IR Framework. Also the majority of the annual integrated reports have an assurance opinion. The main Welds of improvements are the connection of the content elements with the capitals and the value creation process. Furthermore, companies should pay more attention to the content element ‘opportunities’ and not only display their ‘risks’. Also, companies should treat the content element ‘governance’ as a means to create value and have this element connected with the capitals. Currently the governance information is rather traditional and in line with the legal requirements. Moreover there is room for improvement with respect to the content element ‘strategy in relation with resource allocation’ (use of capitals). The content element ‘basis of preparation and presentation’ is often not present in the annual integrated report.
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