Analysis of the integrated reporting use in EU countries

  • Received June 5, 2020;
    Accepted August 11, 2020;
    Published August 21, 2020
  • Author(s)
  • DOI
    http://dx.doi.org/10.21511/ppm.18(3).2020.09
  • Article Info
    Volume 18 2020, Issue #3, pp. 106-117
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Integrated reporting (IR) is an important element in the development of corporate reporting in the European Union (EU). It turns out that stakeholders need not only financial but also non-financial information about the company. Due to changes in the environment, the role of CSR is growing. Enterprises undertake more and more pro-social and pro-environmental activities. European countries and organizations introduce regulations and recommendations that are to improve and standardize IR. The article aims to present IR within the EU and analyze the relationship between the number of reports prepared and the welfare of individual countries. Research methods used in the article are study by action, statistical technique, and critical analysis of literature. The development of IR in the EU is briefly described. It was also analyzed whether there is a correlation between the popularity of IR in a country and its wealth. A high correlation was found between the wealth of a given country and the number of integrated reports prepared. The wealthier the country, the more integrated reports are made there. There is a big difference in the popularity of IR between the EU countries which joined the EU before 2004 and those in the EU from 2004 or later. More than 200 integrated reports are prepared in the countries that joined the EU before 2004 than in the countries that joined the EU in 2004 or later. Although the popularity of IR is growing steadily, there are still a few EU countries where integrated reports are hardly ever present.

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    • Figure 1. The percentage share of individual industries in the total number of integrated reports in the EU in 2013
    • Figure 2. The percentage share of individual industries in the total number of integrated reports in the EU in 2017
    • Figure 3. Percentage share of the number of integrated reports of individual member states in the EU as a whole in 2013
    • Figure 4. Percentage share of the number of integrated reports of individual member states in the EU as a whole in 2017
    • Table 1. Total number of integrated reports in the EU in 2013–2017
    • Table 2. Integrated reports in the EU by industry to which individual companies belong in 2013–2017
    • Table 3. Number of integrated reports in individual EU member states in 2013–2017
    • Table 4. Total number of integrated reports in Poland in 2013–2017
    • Table 5. Arithmetic mean of integrated reports in the EU
    • Table 6. Arithmetic mean of integrated reports in the EU according to the year of accession
    • Table 7. Real GDP per capita in individual EU member states in euro
    • Table 8. The ratio between the number of integrated reports and real GDP per capita in individual EU countries
    • Conceptualization
      Magdalena Bochenek
    • Data curation
      Magdalena Bochenek
    • Formal Analysis
      Magdalena Bochenek
    • Funding acquisition
      Magdalena Bochenek
    • Investigation
      Magdalena Bochenek
    • Methodology
      Magdalena Bochenek
    • Project administration
      Magdalena Bochenek
    • Resources
      Magdalena Bochenek
    • Validation
      Magdalena Bochenek
    • Visualization
      Magdalena Bochenek
    • Writing – original draft
      Magdalena Bochenek
    • Writing – review & editing
      Magdalena Bochenek