Integrated Reporting: A Structured Analysis of Application and Gaps in India

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DOI: 10.21522/TIJMG.2015.SE.20.03.Art004

Authors : Nandita Mishra

Abstract:

In India and globally corporate reporting structure is evolving significantly and becoming more and more transparent, compact, relevant and providing information to wider set of users. Integrated reporting was introduced in 2004 by A4S, but formally it started taking shape when in 2010 when IIRC (International Integrated Reporting Council) was established. It announced number of changes in the reporting in November 2011. In India, Companies Act 2013, SEBI Corporate Social Responsibility Legislation and Business Responsibility Reporting (BRR) are few regulators which regulate and control quality reporting ad help in increasing business accountability towards social issues. SEBI, in February 2017, tool a step in encouraging top 500 companies to adopt the integrated reporting framework. The main objective of this paper is to assess the status of Integrated Reporting in India. This paper uses a theoretical and empirical model to investigate the adoption of Integrated Reporting in India. In the paper Content analysis has been used to analyses the level of adoption of the framework as a strategic choice to signal equity investors and intellectual capital.

Keywords: Integrated Reporting, IIRC, SEBI, Sustainability Reporting, Intellectual Capital

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