Integrated Reporting Disclosure Scores and Explanatory Factors: Case in Indonesia Context

This study aims to analyze the company disclosure level based on the IIRC’s integrated reporting framework and also to explore its determining factors, namely stand-alone sustainability report, sustainability index and sustainability or corporate social responsibility committee. This research investigates the integrated reporting disclosure level of annual reports, websites and sustainability reports from 87 companies’ websites in Kompas 100 index. This study is quantitative study and employs multivariate ordinary least squares regression to test the hypothesis. The results show that the corporate organizational overview, external environment and governance as the highest scores of integrated reporting disclosures index. On the other hand, the company outlook and business models as the lowest scores. This study shows that stand-alone sustainability report has a significant influence on an integrated reporting disclosure score.