The Determinants of the Integrated Reporting as a Tool for High Quality of Financial Reporting

• Autores: Ali Ahmadi, Tijani Amara
• Localización: UCJC Business & Society Review, ISSN-e 2659-3270, Vol. 20, Nº. 3, 2023, págs. 284-341
• Idioma: inglés
• Títulos paralelos:
  • Los Determinantes de la Información Integrada como Herramienta para la Alta Calidad de la Información Financiera
• Enlaces
  • Texto completo
• Resumen
  • español

    Este estudio trata de ofrecer una evaluación crítica de los avances en el contexto de la información integrada como un nuevo elemento de información contable y social sobre la sostenibilidad social de las empresas. Basado en un conjunto de datos de 380 observaciones de 95 empresas que cotizan en la Bolsa de Valores de Johannesburgo (JSE), que cubre el período de 4 años 2017-2020, este estudio evalúa antecedentes relacionados con el gobierno corporativo: directorio, la dualidad de funciones del presidente y CEO, proporción de mujeres en el directorio, comité de nombramiento de miembros del directorio, comité de remuneraciones, número de reuniones del banco. Los resultados de nuestra investigación muestran que las empresas con un alto nivel de independencia del directorio, una separación de los roles de presidente y director ejecutivo, un alto número de reuniones del directorio, un índice de Responsabilidad Social Corporativa (RSC) y un nivel ambiental, social y ambiental muy alto. Es más probable que el alto rendimiento de gobernanza (ESG) tenga informes integrados de alta calidad

  • English

    This study tries to offer a critical evaluation of the advances in the context of integrated reporting as a new element of accounting and social information on the social sustainabil-ity of companies. Based on a dataset of 380 observations from 95 companies listed on the Johannesburg Stock Exchange (JSE), covering the 4-year period 2017-2020, this study evaluates antecedents related to corporate governance: board of directors, the duality of functions of chairman and CEO, the proportion of women on the board of directors, the committee for appointing members of the board of directors, the remuneration committee, the number of bank meetings. The results of our research show that companies with a high level of board independence, a separation of the roles of chairman and CEO, a high number of board meetings, a Corporate Social Responsibility (CSR) index and a very high Environ-mental, Social, and Governance (ESG) performance high are more likely to have high-qual-ity integrated reports

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