Stakeholders’ trust in the global performance information of companies applying integrated reporting: pros and cons

Integrated reporting (IR) is the latest form of corporate reporting that has radically changed the communication way with stakeholders by integrating financial and non-financial information into a single report. The main purpose of this paper is to evaluate stakeholders' trust in the global performance information provided by companies that have already adopted IR. The objectives of the paper are to establish the role of stakeholders in the context of IR adoption, assess the global performance of companies applying IR from the perspective of stakeholders and to identify possible causes that negatively affect stakeholders' trust in the performance information of companies applying IR. The results can be found in the conceptualization of seven econometric models in the form of indices that evaluate the credibility of stakeholders in the context of adopting IR from the perspective of evaluating the performance of these companies. These results are useful to stakeholders, companies that have adopted or will adopt IR because they provide an opportunity to assess the global performance of companies from a stakeholder perspective and involves the credibility of the information provided through an integrated report.