Journal of Commerce and Accounting Research

N. Abhishek ¹, M. L. Ashoka ², Parameshwar Acharya ³, M. S. Divyashree ⁴

Affiliations
1 University of Mysore, Mysore, Karnataka, IN
2 DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
3 DOS in Commerce, Mangalore University, Karnataka, IN
4 GFGC Bilikere, Mysore, Karnataka, IN

Abstract

Business reporting in India is becoming more transparent and dynamic as it is impacted by regulatory changes and varying information needs of stakeholders. In recent days, Indian companies are increasingly investing their financial and intellectual capital in undertaking, managing and reporting economic, environmental and social aspects. Reporting economic, environmental and social aspects in a single report is termed as integrated reporting (IR). The present paper is empirical in nature and involves analysing the awareness level of IR practices among academicians, accountants and auditors. It also evaluates the level of compliance of voluntary IR practices with GRI. Data were collected both from primary and secondary sources and collected data were analysed with the help of statistical tools such as reliability analysis, t-test, levene’s test. The study concludes that the academicians, accountants and auditors positively perceive the impact of IR practices on various aspects of business and there exist differences in IR reporting practices among selected companies as per GRI guidelines.

Keywords

Integrated Reporting, GRI, Non-Financial Reporting, Sustainability Reporting.

Full Text