The Adoption of Integrated Reporting: A Developing Counties Perspective. Retrieved from īananuka, J., Tumwebaze, Z., & Orobia, L. Integrated Reporting: Literature Review and Its Practices in India and Abroad. A Study on Corporate Integrated Reporting. Indian Journal of Accounting, 51(1), 25–33. Role of XBRL in Promoting The Integrated Reporting in Indian Scenario. Integrated Reporting inTurkey: Current Situation, Stakeholders' Perception and Expectations. Integrated Reporting Insight: Why Organization Voluntarily Report? International Journal of Scientific & Technology Research, 9(1), 3055-3066. European Research Studies Journal, XXI(3), pp. Current Issues of Corporate Integrated Reporting Development in Russia. Qualitative Research in Accounting & Management, 13(4), 415-444. Exploring the Implications of Integrated Reporting on Organisational Reporting Practice: Evidence from Highly Regarded Integrated Reporters. Sustainability Accounting, Management and Policy Journal, 10(1), 126-156. Integrated Reporting: Perspectives of Corporate Report Preparers and Other Stakeholders. Retrieved from Īdhariani, D., & Villiers, C. Journal of Commerce and Accounting Research, 9(3), 63–73. Integrated Reporting As A New Dimension of Corporate Reporting: An Indian Perspective. Managerial and policy implications suggested at the end of this study should be adopted and enacted by organizations and regulatory authorities, respectively, for the soundness of IR practices from an Indian perspective.Ībhishek, N., Acharya, P., Divyashree, M. Petroleum companies disclosed more readable IR practices in one place in the Integrated Annual Report (IAR) compared to electricity companies. IR practices of one company fully complied with the IR framework, and the IR practices of another company reflect a need for more connectivity of information only. These companies should have reported core values such as connectivity of information, conciseness and, reliability & completeness. Late adoption, lack of proper understanding of the IR framework, and common and different reporting trends were found in six select energy companies. A checklist of 21 contents based on the IR framework is constructed to check the level of IR practices in select energy companies. The top four electricity and petroleum companies listed on the Bombay Stock Exchange (BSE) based on market capitalization have been selected to examine IR practices. Therefore this study examined the trend and disclosure of IR followed by select Indian energy companies in a comparative manner sector-wise and operational area-wise from Financial Year (FY) 2017-18 to 2021-22. The literature on IR reflects a positive view towards adopting IR practices, and the Security Exchange Board of India (SEBI) suggested that the top 500 listed entities followed IR practices voluntarily in Feb 2017. Integrated Reporting (IR) provides various stakeholders with a wide range of highly informative and analytical value.
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