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The purpose of the chapter is three fold. First, it sets out to provide an understanding of the evolution of integrated reporting in Spain. Second, it assesses the integrated thinking of companies through the analysis of the CEO presentation pages of the Integrated Report. And third, to study to what extent are integrated reports committed to sustainability and really integrated. These assessments will uncover issues and benefits from Integrated Reporting and its implementation process. We are exploring these topics using text-mining and content analysis techniques, besides the descriptive analysis of the documents from 2015. We select Spain because it is a leading country in CSR reporting. Our results show a disparity between the underlying integrated thinking shown in the presentation letters/messages and the reference to the capitals proposed by the IIRC. Finally, the IR seems to be a tool to send signals to specific stakeholders: employees and financial capital providers.
citations This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 2 | |
popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |