The purpose of our study is to provide a taxonomy of integrated reporting (<IR>). First, we develop a coding catalog containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with <IR>, and identify types of reports (taxonomy). Methodologically, we employ conceptual arguments to draft the criteria and metrics. The taxonomy relies on a cross-sectional content analysis of annual/sustainability reports and websites of 128 listed Danish organizations. We present several results. First, we develop the two dimensions of FORM and CONTENT for our taxonomy. Second, we identify three types of reports: traditional (27%), enhanced (57%), and integrated thinking (16%). Specifically, integrated thinking reports exhibit higher connectivity, more compliance with sustainability standards/guidelines, and more frequent external assurance. Surprisingly, enhanced content reports are often published as “one report” and framed as shareholder-oriented. Conversely, integrated thinking reports tend to comprise several highly connected reports, and emphasize stakeholder perspectives.

中文翻译：

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解构企业可持续发展叙事：综合报告类型批判性评估的分类法

我们研究的目的是提供综合报告 (<IR>) 的分类法。首先，我们开发了一个包含标准和指标的编码目录。其次，我们评估年度/可持续发展报告符合<IR> 的程度，并确定报告类型（分类法）。在方法论上，我们采用概念论据来起草标准和指标。该分类法依赖于对 128 家丹麦上市组织的年度/可持续发展报告和网站的横断面内容分析。我们提出了几个结果。首先，我们为我们的分类法开发了 FORM 和 CONTENT 两个维度。其次，我们确定了三种类型的报告：传统(27%)、增强(57%) 和综合思维(16%)。具体来说，综合思维报告表现出更高的连通性，更符合可持续性标准/准则，以及更频繁的外部保证。令人惊讶的是，增强内容报告通常作为“一份报告”发布，并以股东为导向。相反，综合思维报告往往包含几个高度相关的报告，并强调利益相关者的观点。