Nicol\u00f2 Giuseppe, Zanellato Gianluca, Manes-Rossi Francesca, Tiron-Tudor Adriana \/ Financial Reporting \/ 2-2019<\/p>\n
Integrated reporting (IR), which aims to overcome the limitations of both traditional financial and stand-alone non-financial reports, has gained momentum as a single comprehensive tool merging financial and non-financial information. Initially conceived for private sector entities, IR is also establishing itself in the public sector context as a vehicle for transparency and accountability. This research offers empirical investigation of IR practices in the State-Owned Enterprises (SOEs) context. More specifically, the paper investigates the levels of disclosure provided through IR by a sample of 34 European SOEs and explores the effects of potential explanatory factors. The results indicate a fair level of IR disclosure and a trend of reporting information already requested under international accounting standards. The findings also highlight that industry<\/em> (basic materials<\/em> and financials<\/em>) and size<\/em> positively influence the level of IR disclosure in a particularly strong way, while governance features (board size<\/em> and board gender diversity<\/em>) and the provision of external assurance<\/em> do not exert any impact.<\/p>\n integrated reporting, state-owned enterprises, non-financial disclosure, accountability<\/p>\n
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