Are Integrated Reports Really Integrated in Spain?

Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz Blanco

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

2 Scopus citations


The purpose of the chapter is three fold. First, it sets out to provide an understanding of the evolution of integrated reporting in Spain. Second, it assesses the integrated thinking of companies through the analysis of the CEO presentation pages of the Integrated Report. And third, to study to what extent are integrated reports committed to sustainability and really integrated. These assessments will uncover issues and benefits from Integrated Reporting and its implementation process. We are exploring these topics using text-mining and content analysis techniques, besides the descriptive analysis of the documents from 2015. We select Spain because it is a leading country in CSR reporting. Our results show a disparity between the underlying integrated thinking shown in the presentation letters/messages and the reference to the capitals proposed by the IIRC. Finally, the IR seems to be a tool to send signals to specific stakeholders: employees and financial capital providers.

Original languageEnglish
Title of host publicationCSR, Sustainability, Ethics and Governance
PublisherSpringer Nature
Number of pages28
StatePublished - 2019

Publication series

NameCSR, Sustainability, Ethics and Governance
ISSN (Print)2196-7075
ISSN (Electronic)2196-7083


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