| Abstract [eng] |
This work presents the theoretical framework of IR and identifies the general and sector-specific implementations of IR of the four sectors: energy and utilities, consumer goods, oil and gas, financial service. The topic were poorly researched in pior years, but have a huge impact for companies due to long-term value creation and presentation of business model to society. Additionally, the main guiding principles of IR: strategic focus, connectivity to the information and materiality, may be differently disclose in IR, which may lead to the different IR implementation between sectors. Theoretical part of the research demonstrates the Integrated Reporting framework and presents challenges and opportunities of the study. One of the main theoretical point is value creation part, which shows the differences between the traditional reporting – financial statements, sustainability reporting and narrative reporting, andintegrated reports. According to the past researchers and lack of the sectorial Integrated Reporting analysis, was decided to analyze the four sectors: oil and gas, energy and utilities, consumer goods, financial services, and evaluate the level of general and sector-specific implementation Based on the score analysis, content analysis and correlation analysis results, the research verified both hyphotesis, that general implementation of the Integrated Reports is on medium level, while consumer goods and financial services sector-specific implementation is high and oil and gas, energy and utilities sector-specific implementation is low. |
