DISCLOSURE OF INTEGRATED CORPORATE REPORTING IN ASIA
Abstract - Shareholders' concern about traditional financial reports has led to an increase in non-financial reports. There are various kinds of non-financial reports, however, the only non-financial report that combines financial and non-financial reports is only integrated reporting (IR). IR is used as a communication tool in creating corporate value over time. The implementation of IR has increased quite significantly, but until now the only country that has mandated IR is only South Africa, while other countries in the world are only voluntary. This study aims to observe the implementation of IR disclosure in companies located in Asian countries, with years of observation from 2019-2022. The data is based on the IR example database presented on the https://examples.integratedreporting.org/ir-reporters/ page. The results show that not all companies in Asian countries report IR on the IR example database. Only 20.83% of Asian countries report IR on the IR example database. The companies in Japan which are the most dominating in reporting IR are 73.28% of the total companies reporting IR. Followed by Sri Lanka at 10.35%. The implementation of this study is to motivate companies in Asian countries to create and publish IRs because of the important benefits of IRs. Especially for regulators in Asian countries, this study contributes to the formulation of policies related to the implementation of IR.
Keywords - Integrated Reporting, Asian Countries, Disclosure.