INTEGRATED REPORTING: A REVIEW ARTICLE
Keywords:
Integrated reporting, traditional reportsAbstract
Most studies have shown the great importance of integrated reports, especially after the occurrence of many financial crises for a number of major companies in the world, which emphasized the importance of disclosing nonfinancial information and events in addition to financial events and information due to the shortcomings of traditional financial reports and their failure to provide sufficient information about non-financial performance. Integrated reports provide users with the financial information and nonfinancial information they need with economic, environmental and social dimensions that enable them to obtain a clear picture of the current and future performance of institutions. Therefore, the research aimed to identify the concept of integrated reports, know the importance and objectives of these reports, identify their informational content and the challenges facing their implementation.
References
Abdo, Iman Mohamed El-Saeed Salama. (2024). The mediating and moderating role of integrated reporting
quality in the relationship between the social capital of the board of directors and financial leverage and the
company’s risks. The Scientific Journal of Business Research and Studies, 38(2), 625-710.
Abdulaziz, Gharib Mohamed. (2023). Activating the use of integrated business reports in disclosing the
sustainability of Saudi companies. Journal of Accounting and Auditing of the Association of Arab Universities,
(2), 489-535.
Al-Mihi, Ramadan Abdel Hamid, Raphael, Marina Romani Lundy. (2023). The role of integrated business
reports in predicting the financial distress and failure of companies in light of accounting disclosure processes.
Scientific Journal of Financial and Administrative Studies and Research, 15(2), 1-24.
Al-Mihi, Ramadan Abdel Hamid, Salim, Imad Ali Mustafa. (2023). The impact of using big data analytics on
improving the quality of integrated business reports for companies listed in the Egyptian Stock Market.
Scientific Journal of Financial and Administrative Studies and Research, 15(1), 1-45.
Al-Shafei, Dina Gamal Mohamed Ahmed. (2024). The relationship between the disclosure of integrated
reporting items and the accuracy of financial analysts’ forecasts of fair value. Journal of Business Research,
(2), 110-145.
Hijazi, Walid Ahmed Mohamed Ali. (2023). Study and analysis of the relationship between continuous internal
auditing and the quality of information content of integrated business reports. Journal of Business Research,
(1), 302-341.
Ibrahim, Mohamed Zidan, Al-Shaarawy, Hatem Abdel Fattah, Muslim, Abdel Moneim Mohamed, (2024). The
role of integrated business reporting information in supporting stakeholder decisions (an applied study).
Scientific Journal of Business Research (Menoufia University), 54(3), 879-950.
Kazim, Adel Muwaffaq, Hussein, Sattam Saleh. (2023). The impact of the quality of disclosure of integrated
business reports on the predictive ability of accounting information (an applied study on a sample of banks
listed in the Iraq Stock Exchange). Alustath Journal for Human and Social Sciences, 62(1).
Khalifa, Mohamed Youssef Abdel Rahim. (2023). The impact of companies’ orientation towards integrated
reporting on the market value of shares (applied to companies listed in the Egyptian Sustainability Index).
Alexandria Journal of Accounting Research, 7(2), 333-360.
Mahmoud, Wael Hussein Mohamed, Sorour, Abeer Abdel Karim, Barai, Ahmed Fawzy Ahmed. (2024). The
Impact of Audit Committee Characteristics on Accounting Disclosure in Integrated Reports: An Applied Guide
from the Egyptian Environment. Scientific Journal of Financial and Administrative Studies and Research,
(1), 552-578.
Motawa, Ahmed Kamal, Mahmoud, Donia Samir, Abdel Wahab, Hind Mohamed Wahba. (2023). The Impact of
Internal Control Components on the Quality of Integrated Business Reports (A Field Study). Egyptian Journal
of Business Studies, 47(4), 1240-1270.
Mustafa, Omaima Abdel Nasser Mohamed. (2022). Integrated reporting and reducing the level of accounting
information asymmetry in the Egyptian stock market. Alexandria Journal of Accounting Research, 6(3), 283-
Radwan, Sultan Ramadan Ali, Hamed, Safa Mahmoud El-Sayed, Aqili, Khaled Ismail Abdel Rahim. (2024). An
Analytical Study of the Factors Affecting the Level of Disclosure in Integrated Reports. Sohag Journal for
Young Researchers, 4(1), 1-25.
Rizk, Alaa Ahmed Ibrahim, Aqili, Khaled Ismail Abdel Rahim. (2024). The role of integrated reports in
enhancing financial inclusion and its impact on the business model of commercial banks registered on the
Egyptian Stock Exchange, a theoretical and applied study. Scientific Journal of Financial and Commercial
Studies and Research, 5(1), 161-211.
Wasil, Alia Abdel Hamid Mohamed. (2024). Measuring the impact of the level of accounting disclosure of
integrated business reports on the accuracy of financial analysts’ predictions: An applied study on banks listed
on the Egyptian Stock Exchange. Journal of Financial and Commercial Research, 25(3), 205-260.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
