|تعداد مشاهده مقاله||107,959,929|
|تعداد دریافت فایل اصل مقاله||84,364,364|
Analysis of Value Creation Disclosures in Logistics Industry: Evidence From Integrated Reports
|Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)|
|دوره 16، شماره 3، مهر 2023، صفحه 725-739 اصل مقاله (711.19 K)|
|نوع مقاله: Research Paper|
|شناسه دیجیتال (DOI): 10.22059/ijms.2022.330700.674758|
|Bengu Yardimci1؛ Aylin Caliskan* 2|
|1Department of Banking and Insurance, Yasar University, Izmir, Turkey, İzmir, Turkey|
|2Department of Business Administration, Yasar University, Izmir, Turkey, İzmir, Turkey|
|This study aimed to determine by measuring the extent to which Integrated Reporting Framework content element is linked to value creation. The sample of the logistics industry study was gathered from Integrated Reporting Examples Database. Sentence-by-sentence content analysis was conducted on 11 integrated reports of logistics companies using a multi-weighted scoring tool and an Integrated Reporting Value Creation Checklist (IRVC) based on the literature and the International Integrated Reporting Council (IIRC) Integrated Reporting (IR) framework. Additionally, descriptive statistics were performed for subtitles of IRVC, Value Creation Scores, and the Integrated Report Specific Feature Scores. In the end, IR content disclosures of logistics companies were presented. The scoring results of the Content Analysis were interpreted in terms of each content element and each company scores. Additionally, descriptive statistics were applied for IRVC scores. The findings indicated that content items were highly aligned with value creation links, with the highest scores being determined in “business model” and the lowest scores in “performance,” “outlook,” and “risks and opportunities.” In addition, it has been observed that there are noticeable differences among the company value creation scores in the current practice.|
|Accounting؛ Csr؛ Reporting Framework؛ Sustainability؛ Transportation|
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