Engagement in integrated reporting: evidence from the international integrating reporting council adoption framework

Sutana Boonlua; Sirin Phankasem

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Research Article Volume 10 Issue 3

Engagement in integrated reporting: evidence from the international integrating reporting council adoption framework

Sutana Boonlua • Sirin Phankasem

Published: 17 Jul 2016 Issue:Volume 10 Issue 3 Jul 2016 Author details below

Sutana Boonlua

Mahasarakham Business School Mahasarakham University, Thailand

Sirin Phankasem

Office of the Auditor General of, Thailand

OAG Engagement Integrated Reporting IIRC Framework

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Abstract

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The research objectives are to emphasize that companies in Thailand apply the International Integrated Reporting Council (IIRC) framework into their integrated report, examine the board of committee responsiveness for the companiesâ€™ used the integrated report, investigate of the adoption of the IIRC framework into the integrated report for companies in Thailand, and promote a rethink of corporate reporting, through the release of framework, guidelines and standards to improve the contents of information and process of integrated report in Thailand.The populations of this research came from the delegates, who attended the International Symposium on National Integrity System hosted by Office of the Auditor General (OAG) of Thailand in Chiang Mai, Thailand, on 18-19 February, 2016. There were 42 questionnaires completed by random. The multi linear regression analysis was employed to analyze 5 independent variables. There are only 2 factors: governance and business model factors are significant and positively affected to the performance and outlook, basis of preparation and presentation at the 5% level of significance. The connectivity of information, OAG and business relationships, materiality, conciseness, reliability and completeness, and consistency and comparability should be discussed in the future research to be better instrument for stakeholdersâ€™ decision making.

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Published 17 Jul 2016

How to Cite

Boonlua, S. & Phankasem, S.. Engagement in integrated reporting: evidence from the international integrating reporting council adoption framework. Journal of Business and Retail Management Research, Volume 10 Issue 3.

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APA

Boonlua, S. & Phankasem, S.. Engagement in integrated reporting: evidence from the international integrating reporting council adoption framework. Journal of Business and Retail Management Research, Volume 10 Issue 3.

MLA

Boonlua, Sutana, and Sirin Phankasem. "Engagement in integrated reporting: evidence from the international integrating reporting council adoption framework." Journal of Business and Retail Management Research, Volume 10 Issue 3.

Chicago

Sutana Boonlua and Sirin Phankasem. "Engagement in integrated reporting: evidence from the international integrating reporting council adoption framework." Journal of Business and Retail Management Research Volume 10 Issue 3 (17 Jul 2016).

Harvard

Boonlua, S. & Phankasem, S. Engagement in integrated reporting: evidence from the international integrating reporting council adoption framework. Journal of Business and Retail Management Research, Volume 10 Issue 3

Article Details

Engagement in integrated reporting: evidence from the international integrating reporting council adoption framework

Sutana Boonlua

Sirin Phankasem

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