Appreciating the matters in which the integrated reports respect the IIRC's requirements: Case study for the economic entities from the European space

Abstract

This research approaches the international framework regarding the integrated reports the economic entities from the European space develop. Appreciating the measure in which the integrated reports of the European economic entities respect the requirements of the international reporting framework is being referenced. The issued hypotheses within the paper reference to the knowledge and application of the International Integrated Reporting Council's principles. In order to make the study case, an introduction regarding the subject of integrated reporting according to the IIRC's international reporting framework was required. Therefore, it has been established what IIRC is, as well as its objectives, vision, mission and the definition of principles it stands by. The case study is made of a 30 economic entities sample, entities which operate in Europe. Using the content analysis and the method of scoring, it has been studied whether the economic entities make integrated reports while respecting the requirements of the IIRC's international reporting framework. The research's results have proven that applying the IIRC principles is relevant in reflecting the economic entities' performances within the European space and have made possible the validation or invalidation of the initially issued hypotheses. It has been proven through the obtained score that the best IIRC principle implemented within the European space economic entities' reporting is the reporting's credibility.