The Integrated Reporting and Firm Financial Performance
統合報告と企業財務パフォーマンス (AI 翻訳)
Mouna Elayeb, Yosra Makni Fourati, Aida Boudabbous
🤖 gxceed AI 要約
日本語
本論文は、統合報告（IR）の概念、起源、目的、推進要因を概観し、IRと財務パフォーマンスの関係を調査した研究をレビューする。結果は一貫しておらず、市場ベースと会計ベースの指標を用いた研究で異なる。IRの普及が進む中、その効果は未だ明確ではない。
English
This paper reviews the evolution of Integrated Reporting (IR), its concept, origin, objectives, and drivers. It summarizes empirical studies on the link between IR and financial performance, noting mixed results depending on market- and accounting-based indicators. The findings highlight the ongoing debate on IR's effectiveness.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
統合報告は、有価証券報告書や統合報告書で注目され、日本の企業開示の枠組みに通じる。本論文はIRの理論的基礎と実証結果を整理しており、日本企業がIRを導入する際の参考となる。ただし、気候関連開示に特化していないため、GX文脈では間接的な位置づけ。
In the global GX context
Integrated Reporting is a key framework for connecting financial and sustainability information, relevant to global standards like the ISSB. This paper provides a theoretical and empirical background on IR's link to financial performance, which supports the business case for integrated thinking. However, it does not address climate-specific disclosures.
👥 読者別の含意
🔬研究者:Provides a concise review of the IR-financial performance literature, useful for identifying gaps in empirical research.
🏢実務担当者:Offers an overview of the expected benefits of IR, which can support internal discussions on adopting integrated reporting.
📄 Abstract（原文）
Abstract Today’s businesses have a variety of methods for communicating with a wider range of stakeholders, driven by globalisation and fast social and economic changes. These developments have reshaped stakeholder expectations, emphasising the limitations of financial reporting in meeting these evolving needs. Corporate reporting has therefore undergone a significant evolution, moving beyond traditional shareholder-focused financial statements to include a more holistic approach known as Integrated Reporting (IR). This newest version of reporting remains an area of ongoing development, which most countries are implementing voluntarily. The main objective of this chapter is to trace the evolution of corporate disclosure practices, detailing the concept, origin, objectives and drivers of IR. It then explores the theoretical background and presents studies investigating the link between IR and financial performance (FP) across different settings. Results on this relationship remain mixed, with studies using both market-based and accounting-based indicators for evaluating firm FP.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1108/s2043-052320260000027007first seen 2026-05-14 22:31:21
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