Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study

• Published in: Corporate social-responsibility and environmental management Vol. 22; no. 5; pp. 286 - 304
• Main Authors: Sierra-García, Laura, Zorio-Grima, Ana, García-Benau, María A.
• Format: Journal Article
• Language: English
• Published: Bognor Regis Blackwell Publishing Ltd 01.09.2015; Wiley Periodicals Inc
• Subjects: Assurance; auditors; corporate social responsibility; Determinants; Disclosure; Environment management; GRI; integrated reporting; Links; Logistics; Mathematical models; Regression; Regression analysis; Reporting; Social responsibility; Stakeholders; Studies; Sustainability reporting
• ISSN: 1535-3958; 1535-3966
• DOI: 10.1002/csr.1345

There is increasing interest in integrated reporting that includes the company's financial, governance, environmental, and social performance. For this reason, the main objective of this investigation is to study why companies are producing integrated reporting, paying special attention to the links with the assurance of the corporate social responsibility (CSR) report. Based on 7144 worldwide observations, this study identifies the determinants of integrated reporting through a logistic regression model. Our results point out that the likelihood of disclosing an integrated report is positively associated with having the CSR report assured, year, size and supplement industry. Next, we tested if companies that assure their CSR report are also affected by those determining variables. This research is pioneering in analysing the determinants of integrated reporting and as far as we know no existing research has examined the links between integrated reporting and the assurance of CSR reports. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment