An Open Question in the Integrated Reporting: Materiality or Conciseness?

20 Pages Posted: 13 Oct 2014

See all articles by Francesco Bavagnoli

Francesco Bavagnoli

University of Piemonte Orientale

Maurizio Comoli

University of Piemonte Orientale

Lorenzo Gelmini

University of Eastern Piedmont - A. Avogadro; University of Eastern Piedmont

Patrizia Riva

University of Piemonte Orientale

Date Written: September 18, 2014

Abstract

The issue of materiality has recently gained considerable momentum in the debate of scholars of Integrated Reporting.

In effect, the “International Framework” (“Integrated Reporting Framework”), released by the International Integrated Reporting Council (“IIRC”) in December 2013, includes materiality as one of the guiding principles of Integrated Reporting and it connects materiality to “matters that substantively affect the organization’s ability to create value over the short, medium and long term”.

In addition, in 2014 the IIRC itself has promoted a call for papers with the aim to investigate, inter alia, the mutual relationships between materiality and conciseness, which is another guiding principle of Integrated Reporting and which is defined in terms of “[Integrated Reporting not] burdened with less relevant information”. An effective and positive Integrated Reporting, in this sense, shall balance both principles.

Hence, the role of materiality and conciseness – in the context of Integrated Reporting – is a new and cutting edge issue in the accounting studies, which could be examined from a perspective both theoretical and empirical.

Keywords: Materiality, Integrated Reporting

JEL Classification: M41

Suggested Citation

Bavagnoli, Francesco and Comoli, Maurizio and Gelmini, Lorenzo and Gelmini, Lorenzo and Riva, Patrizia, An Open Question in the Integrated Reporting: Materiality or Conciseness? (September 18, 2014). Available at SSRN: https://ssrn.com/abstract=2508657 or http://dx.doi.org/10.2139/ssrn.2508657

Francesco Bavagnoli

University of Piemonte Orientale ( email )

Rectory, via Duomo
Novara, Novara 6-13100
Italy

Maurizio Comoli

University of Piemonte Orientale ( email )

Rectory, via Duomo
Novara, Novara 6-13100
Italy

Lorenzo Gelmini (Contact Author)

University of Eastern Piedmont ( email )

Corso Borsalino 50
15100 Alessandria
United States

HOME PAGE: http://www.eco.unipmn.it

University of Eastern Piedmont - A. Avogadro ( email )

Corso Borsalino 50
15100 Alessandria
United States

HOME PAGE: http://www.eco.unipmn.it

Patrizia Riva

University of Piemonte Orientale ( email )

Rectory, via Duomo
Novara, Novara 6-13100
Italy

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