統合報告は競争優位と持続的成長を高めるか？スリランカ上場企業からの証拠

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:統合報告と企業パフォーマンスの関連を新興国データで示す実証例として参照できる。

🏢実務担当者:統合報告の充実が競争優位・成長に寄与しうる根拠として、開示体制整備の社内説得材料になる。

🏛政策担当者:新興国での任意開示枠組みの効果を示す事例として、開示政策設計の参考になる。

This study examines the level of compliance of integrated reporting (IR) disclosures with the International Integrated Reporting Framework (IIRF) and their association with firms’ competitive advantage (CA) and sustainable growth rate (SGR). The analysis is based on a sample of 40 Sri Lankan listed companies that adopted IR practices over the period 2018–2024. A quantitative approach, employing content analysis and panel regression, was used to test the research hypotheses and achieve study objectives. The findings indicate that IR disclosure practices among Sri Lankan listed companies have increased, reflecting a voluntary shift toward greater transparency in reporting. The panel regression results reveal that IR disclosure is significantly positively associated with both competitive advantage and sustainable growth. This study offers valuable insights for policymakers, researchers, and practitioners by highlighting that IR implementation serves as a strategic approach to enhance competitiveness and support long-term sustainability. It also contributes to existing literature by simultaneously examining the association between IR, CA, and SGR within an emerging market context.

• openalex https://doi.org/10.6084/m9.figshare.33950561first seen 2026-09-23 05:08:26 · last seen 2026-09-23 05:08:28