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Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2019-11-18  |  Accepted: 2020-02-20  |  Published: 2020-06-30

Title

Implementation of integrated reporting: a cross-countries' study


Abstract

This study aims to provide a comprehensive comparative study about the implementation of integrated reporting in four countries, Indonesia, South Africa, Japan, and Singapore. Using content analysis, we document that, in terms of elements of integrated report content firms listed in the two countries in which integrated reports are not mandatory, Japan and Singapore, are equal with South Africa, which requires its listed firms to publish integrated report. We also document that, in Indonesia, the five firms selected are shown to outline most of the elements of integrated reporting content and its principles guidelines even though it's not comprehensive.


Keywords

integrated reporting, Indonesia, value creation, investment information


JEL classifications

G32 , G34 , M40 , M41 , M42


URI

http://jssidoi.org/jesi/article/556


DOI


Pages

2832-2850


Funding

This research has received funding from the Financial Sevices Authority of Indonesia

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Tjahjadi, Bambang
Airlangga University, Surabaya, Indonesia http://www.unair.ac.id
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Harymawan, Iman
Airlangga University, Surabaya, Indonesia http://www.unair.ac.id
Articles by this author in: CrossRef |  Google Scholar

Warsidi, Nur Sigit
Financial Services Authority of Indonesia, Jakarta, Indonesia https://www.ojk.go.id
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Journal title

Entrepreneurship and Sustainability Issues

Volume

7


Number

4


Issue date

June 2020


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 3175  |  PDF downloads: 1351

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