Purpose

This paper aims to examine the coverage of and trends in reporting content elements in the integrated reports of the Sri Lankan companies following the International Integrated Reporting Framework (IIRF).

Design/methodology/approach

Based on a comprehensive checklist developed on the content elements of the IIRF, 171 corporate integrated reports were content-analyzed over a period of three years. The results were theorized subsequently using the legitimacy theory.

Findings

The study identifies that the extent of and trend in the coverage of content elements of the IIRF have increased during the period under consideration despite some under-addressed areas. It indicates that Sri Lankan companies are making progress in the preparation of integrated reports in line with the IIRF, which provides evidence in support of both strategic and institutional perspectives of the legitimacy theory because of the proactive actions taken by managers to acquire legitimacy along with the other normative and mimetic pressures available in the IR landscape.

Originality/value

This is one of the first studies that evaluate the compliance of IR adopters with the IIRF overtime in the entirety of a single country. It also develops a comprehensive index to capture the disclosure requirements of IR and extends the analysis to a voluntary context using both strategic and institutional perspectives of the legitimacy theory.

中文翻译：

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在斯里兰卡采用综合报告：覆盖面和趋势

目的

本文旨在研究遵循国际综合报告框架 (IIRF) 的斯里兰卡公司综合报告中报告内容要素的覆盖范围和趋势。

设计/方法/方法

根据针对 IIRF 内容要素制定的综合清单，在三年内对 171 份企业综合报告进行了内容分析。随后使用合法性理论对结果进行了理论化。

发现

该研究发现，尽管存在一些未得到充分解决的领域，但在所考虑的时期内，IIRF 内容元素的覆盖范围和趋势有所增加。它表明，斯里兰卡公司在根据 IIRF 编写综合报告方面取得了进展，该报告为支持合法性理论的战略和制度观点提供了证据，因为管理者采取了主动行动来获得合法性以及IR 领域中可用的其他规范和模仿压力。

原创性/价值

这是在整个单一国家评估 IR 采用者对 IIRF 加班遵守情况的首批研究之一。它还开发了一个综合指数来捕捉 IR 的披露要求，并将分析扩展到使用合法性理论的战略和制度观点的自愿背景。