Purpose

International Integrated Reporting Council is in its 10th year of establishment and the integrated reporting (IR) framework released in 2013 was under revision in the year, 2020. Despite some significant developments in the past 10 years, the authors know very little about the perception of preparers towards IR. This paper aims to study the perception of the preparers and to understand the current status of the adoption of IR in India.

Design/methodology/approach

The top 500 companies from ET 500 list have been analysed. Banks and financial institutions (a total of 69) have been excluded for the study. Out of 431 companies, the status of IR has been checked by the questionnaire-based survey. Principle component analysis, a dimensionality reduction technique was performed on the responses to understand the important components impacting the perception of companies. Also, a case study methodology has been adopted to compare and analyse the IR trends in the manufacturing and industrial sector.

Findings

The result shows that the majority of companies have a positive opinion about IR and the three major components impacting their perception are – concise reporting, effective and transparent reporting and finally, better decision-making.

Practical implications

The result of this study will be useful for the policymakers, regulators, companies who have or will adopt IR. Paper gives a relevant view to academicians for assessing the effectiveness and perception of IR.

Originality/value

Very few studies can be found in India which focusses on analysing the perception of preparers towards the IR. Specially after the circular of SEBI in 2017, it becomes even more important to analyse the insight and awareness of the companies who have adopted IR. The paper is a timely and relevant contribution to the literature by providing insight over the opinion of preparers in India.

中文翻译：

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印度公司对综合报告认知的实证研究

目的

国际综合报告委员会成立第 10 个年头，2013 年发布的综合报告 (IR) 框架在 2020 年正在修订。尽管过去 10 年取得了一些重大进展，但作者对IR 的准备者。本文旨在研究编制者的看法，并了解印度采用 IR 的现状。

设计/方法/方法

对 ET 500 名单中的前 500 家公司进行了分析。银行和金融机构（共 69 家）已被排除在研究之外。在 431 家公司中，IR 的状况已通过问卷调查进行了检查。主成分分析，对响应进行降维技术，以了解影响公司感知的重要成分。此外，还采用了案例研究方法来比较和分析制造业和工业部门的 IR 趋势。

发现

结果表明，大多数公司对 IR 持积极态度，影响他们看法的三个主要因素是——简明报告、有效和透明的报告，最后是更好的决策。

实际影响

这项研究的结果将对已经​​或将要采用 IR 的政策制定者、监管机构、公司有用。论文为院士评估 IR 的有效性和感知提供了相关观点。

原创性/价值

在印度，很少有研究专注于分析编制者对 IR 的看法。特别是在 2017 年 SEBI 通知之后，分析采用 IR 的公司的洞察力和意识变得更加重要。该论文通过深入了解印度编制者的意见，对文献做出了及时和相关的贡献。