Towards an Integrated Reporting Taxonomy in Europe – An analysis of 40 annual corporate reports regarding their value creation disclosures
Keywords:Integrated Reporting, Empirical Study, Qualitative study, External Disclosures
After the financial crisis of 2008/2009 non-financial reporting information became in the spotlight of investors. Integrated reporting (IR) facilitates management control and supports stakeholder relations management. IR combines financial accounting with non-financial sustainability and corporate governance-related issues with the aim to enhance the decision usefulness of modern business re-porting. Although there has been a steady growth in IR (Eccles and Saltzman, 2011), there are a limited number of empirical studies compared to theoretical studies. This study is an empirical study on Integrated Reporting disclosures, which focus for the first time with the sample on the European market. We will briefly introduce the IR research agenda. We will provide an overview about the evolution of IR.