Modeling the relationship between integrated reporting quality and sustainable business development

The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies’ field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and nonfina...

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Autores principales:	Marius-Sorin Ciubotariu, Marian Socoliuc, Veronica Grosu, Svetlana Mihaila, Cristina Gabriela Cosmulese
Formato:	article
Lenguaje:	EN
Publicado:	Vilnius Gediminas Technical University 2021
Materias:	integrated reporting quality sustainable development financial information environmental social and corporate governance stakeholders’ demands gri standards Business HF5001-6182
Acceso en línea:	https://doaj.org/article/00c8dfdda3de4cb794c18222cb2d2984
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spelling	oai:doaj.org-article:00c8dfdda3de4cb794c18222cb2d29842021-11-23T14:08:01ZModeling the relationship between integrated reporting quality and sustainable business development1611-16992029-443310.3846/jbem.2021.15601https://doaj.org/article/00c8dfdda3de4cb794c18222cb2d29842021-11-01T00:00:00Zhttps://journals.vgtu.lt/index.php/JBEM/article/view/15601https://doaj.org/toc/1611-1699https://doaj.org/toc/2029-4433The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies’ field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and nonfinancial indicators as required by the stakeholders. They were adjusted by the key factors for the IRQ such as the social, natural, human and intellectual capital. The study has been designed based on the upgrade and in compliance with the connectivity principle as required by the IIRC. The data was collected from the IR examples Database between 2015–2017. The results suggest that based on sensitivity function value, those sectors of activity such as transportation and infrastructure, services and trade have a higher sensitivity preference for the IR due to the quantification of the stakeholders’ interest in terms of performance positive trend indexes. Making use of regressive techniques, the authors undertook an econometrical model for the evaluation of the IRQ that may become very useful for those companies that intend to set in place a sustainable business as it provides them the opportunity of measuring the IRQ.Marius-Sorin CiubotariuMarian SocoliucVeronica GrosuSvetlana MihailaCristina Gabriela CosmuleseVilnius Gediminas Technical Universityarticleintegrated reporting qualitysustainable developmentfinancial informationenvironmentalsocial and corporate governancestakeholders’ demandsgri standardsBusinessHF5001-6182ENJournal of Business Economics and Management, Vol 22, Iss 6, Pp 1531-1550 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	integrated reporting quality sustainable development financial information environmental social and corporate governance stakeholders’ demands gri standards Business HF5001-6182
spellingShingle	integrated reporting quality sustainable development financial information environmental social and corporate governance stakeholders’ demands gri standards Business HF5001-6182 Marius-Sorin Ciubotariu Marian Socoliuc Veronica Grosu Svetlana Mihaila Cristina Gabriela Cosmulese Modeling the relationship between integrated reporting quality and sustainable business development
description	The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies’ field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and nonfinancial indicators as required by the stakeholders. They were adjusted by the key factors for the IRQ such as the social, natural, human and intellectual capital. The study has been designed based on the upgrade and in compliance with the connectivity principle as required by the IIRC. The data was collected from the IR examples Database between 2015–2017. The results suggest that based on sensitivity function value, those sectors of activity such as transportation and infrastructure, services and trade have a higher sensitivity preference for the IR due to the quantification of the stakeholders’ interest in terms of performance positive trend indexes. Making use of regressive techniques, the authors undertook an econometrical model for the evaluation of the IRQ that may become very useful for those companies that intend to set in place a sustainable business as it provides them the opportunity of measuring the IRQ.
format	article
author	Marius-Sorin Ciubotariu Marian Socoliuc Veronica Grosu Svetlana Mihaila Cristina Gabriela Cosmulese
author_facet	Marius-Sorin Ciubotariu Marian Socoliuc Veronica Grosu Svetlana Mihaila Cristina Gabriela Cosmulese
author_sort	Marius-Sorin Ciubotariu
title	Modeling the relationship between integrated reporting quality and sustainable business development
title_short	Modeling the relationship between integrated reporting quality and sustainable business development
title_full	Modeling the relationship between integrated reporting quality and sustainable business development
title_fullStr	Modeling the relationship between integrated reporting quality and sustainable business development
title_full_unstemmed	Modeling the relationship between integrated reporting quality and sustainable business development
title_sort	modeling the relationship between integrated reporting quality and sustainable business development
publisher	Vilnius Gediminas Technical University
publishDate	2021
url	https://doaj.org/article/00c8dfdda3de4cb794c18222cb2d2984
work_keys_str_mv	AT mariussorinciubotariu modelingtherelationshipbetweenintegratedreportingqualityandsustainablebusinessdevelopment AT mariansocoliuc modelingtherelationshipbetweenintegratedreportingqualityandsustainablebusinessdevelopment AT veronicagrosu modelingtherelationshipbetweenintegratedreportingqualityandsustainablebusinessdevelopment AT svetlanamihaila modelingtherelationshipbetweenintegratedreportingqualityandsustainablebusinessdevelopment AT cristinagabrielacosmulese modelingtherelationshipbetweenintegratedreportingqualityandsustainablebusinessdevelopment
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Modeling the relationship between integrated reporting quality and sustainable business development

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