Assurance on integrated reporting

Abstract

The Integrated Reporting — IR acquires more relevance as a tool for the investor decision about the companies sustainability. An Integrated Reporting provides information concerning risk evaluation and potential future value growth. Therefore, influencing risk management and audit, leading to the need for new assurance frameworks to assure the compliance of integrated information. The motivation of this research is at the level of assurance on Integrated Reporting. The research objective is to analyze the types of assurance provided on Integrated Reporting. The methodological approach undertakes a qualitative study on the assurance provided on Integrated Reporting. The empirical analysis develops a study of integrated reports related to 46 organizations. The obtained results indicate that more than half of the analyzed companies provide, in a voluntary basis, independent assurance, among others. The contribution of the paper is a better knowledge of the practices of assurance on Integrated Reporting and on Non-Financial information, that could lead to better decisions and analysis on this subject for academics, practioners, auditors and regulators.