Integrated Reporting, Connectivity, and Social Media

What is it about?

This article argues that the new possibilities brought by social media can be most valuable for IR purposes as they are useful to increase transparency and stakeholder engagement. Having looked into 78 integrated reports for the year 2012 of the companies included in the IIRC pilot programme, our study posits that the level of IR connectivity (or its absence) can be due to the combination of three types of factors (information quality, corporate characteristics, and communication factors), using fuzzy-set qualitative comparative analysis.

Featured Image

Why is it important?

This pioneering study is unique and valuable as it opens up a new line of research on IR and social media use, two of the latest trends in company reporting.