Readability of integrated reports: an exploratory global study
| Autor: | Gerard Stone, Sumit Lodhia |
|---|---|
| Přispěvatelé: | Stone, Gerard William, Lodhia, Sumit |
| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: |
integrated reporting
Knowledge management Computer science business.industry media_common.quotation_subject 05 social sciences Economics Econometrics and Finance (miscellaneous) 050201 accounting Integrated reporting Readability IIRC Large sample Presentation Software reader accessibility Accounting 0502 economics and business readability Visual communication business 050203 business & management media_common |
| Popis: | Purpose A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible information. In light of this objective, the purpose of this paper is to explore the readability and accessibility of integrated reports, an issue magnified by the IIRC’s continual commitment to clear and readable report language, and its intention for IR to become the corporate reporting norm. Design/methodology/approach In a whole text software facilitated analysis, the study utilises readability measures and supplementary measures of reader accessibility in a multi-year analysis of a large sample of global integrated reports sourced from the IIRC examples database. Findings The findings highlight the low readability of analysed integrated reports and indicate that readability is not improving. The supplementary measures suggest sub-optimal use of visual communication forms and overuse of structural presentation techniques which may contribute to reader accessibility of the analysed reports. Research limitations/implications The study extends readability analysis to an emerging corporate reporting phenomenon and its findings contribute to the growing IR literature. The study applies supplementary measures of reader accessibility which advance the methods available to assess the communication efficacy of integrated and other corporate reports. Practical implications The analysis of the readability and accessibility of integrated reports in the study indicates that the IIRC’s goal of clear, comprehensible and accessible reporting is not reflected by reporters’ practices. This has implications for the IIRC, reporting organisations, report readers and regulators. Originality/value The study represents the first large-scale analysis of the readability and accessibility of global integrated reports. |
| Databáze: | OpenAIRE |
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