Purpose

This paper aims to draw on the agency theory to examine the relationship between corporate governance and integrated reporting on a sample of 120 listed French companies making up the SBF 120 Index during the period 2016–2019.

Design/methodology/approach

The methodology adopted in the present study consists of the hypothetico-deductive approach. Thus, as part of this quantitative approach, the authors aim at investigating the hypotheses concerning the impact of corporate governance mechanisms on integrated reporting. Moreover, the applied data are analyzed using the multiple linear regressions.

Findings

The finding of this study is that the cognitive diversity and audit committees have a positive and significant effect on integrated reporting. However, the chief executive officer’s duality and the board’s size have a positive and non-significant effect on integrated reporting.

Originality/value

In fact, this study contributes to the literature on the practices of integrated reporting. Faced with the rarity of studies linking the corporate governance mechanisms and the integrated reporting, this study makes a huge contribution to the determinants of integrated reporting.

中文翻译：

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公司治理和综合报告：法国公司的证据

目的

本文旨在利用代理理论，以 2016-2019 年期间构成 SBF 120 指数的 120 家法国上市公司为样本，检验公司治理与综合报告之间的关系。

设计/方法/方法

本研究采用的方法包括假设演绎法。因此，作为这种定量方法的一部分，作者旨在调查有关公司治理机制对综合报告的影响的假设。此外，使用多元线性回归分析应用的数据。

发现

本研究的结果是认知多样性和审计委员会对综合报告有积极和显着的影响。然而，首席执行官的双重身份和董事会的规模对综合报告有积极但不显着的影响。

原创性/价值

事实上，这项研究对综合报告实践的文献有所贡献。面对将公司治理机制与综合报告联系起来的研究较少，本研究对综合报告的决定因素做出了巨大贡献。