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Publication: IIP Proceedings Year: 2022, Month: November Page No: 248-262, ISSN/ISBN: 978-93-95632-95-9, DOI/Link: https://www.rsquarel.org/assets/docupload/rsl2023AA38EF7383D814E.pdf
GROWTH, MOMENTUM OF INTEGRATED REPORTING AS NEW CORPORATE FINANCIAL REPORTING OF SELECTED INDIAN COMPANIES
Area/Stream: Management, Authors: Devarapalli Suman, Dr. SasikanthTripathy, Dr. Lalitha Mohan Mohapatra Keywords: Integrated Reporting (IR); Six Capitals Index (SCI); Seven Guiding Principles (GPI); Eight Content Elements (CEI); Integrated Reporting Framework Index (IRFI) and Two Tailed Test. Book Name /series: Futuristic Trends in Management, Volume 2, Book 7, Part 4, Chapter 2Publication: IIP Proceedings Year: 2022, Month: November Page No: 248-262, ISSN/ISBN: 978-93-95632-95-9, DOI/Link: https://www.rsquarel.org/assets/docupload/rsl2023AA38EF7383D814E.pdf
Abstract:
The objective of this paper is to highlight disclosure level of various elements of International Integrated Reporting Framework (IIRF). The study enumerates the growth and development of IR in Indian scenario as a conceptual mode and to present disclosure of financial and non-financial information. The present paper highlights the IIRC proposed Six Capitals Index (SCI), Seven Guiding Principles (GP), and Eight Content Elements index (CEI). The sample size for the study is thirty-five listed companies for a period of four years i.e., 2018 to 2021. The study employed content analysis, disclosure index and a comparative two tailed test for two different time periods. The study found the growth and development of IR (Integrated Reporting) in India is significantly increased due to voluntary adoption. The present paper considers only the initial stage of selected Indian companies from IIRC website and their year of IR practices. The study is limited by the sample size, time period and empirical analysis. This is the first study to find out a comparative two tailed test, CDI and CEI.
Cite this: Devarapalli Suman, Dr. SasikanthTripathy, Dr. Lalitha Mohan Mohapatra,"GROWTH, MOMENTUM OF INTEGRATED REPORTING AS NEW CORPORATE FINANCIAL REPORTING OF SELECTED INDIAN COMPANIES", Futuristic Trends in Management, Volume 2, Book 7, Part 4, Chapter 2, November, 2022, 248-262, 978-93-95632-95-9, https://www.rsquarel.org/assets/docupload/rsl2023AA38EF7383D814E.pdf
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