{"title":"欧洲公司综合报告中的多资本披露:组织复杂性的作用","authors":"Abubakar Ahmed, Mutalib Anifowose, Suleiman Salami, Nuhu Abubakar","doi":"10.1080/17449480.2022.2150979","DOIUrl":null,"url":null,"abstract":"ABSTRACT This paper examines the association between organisational complexity and the extent of multiple capital disclosure in European companies’ integrated reports. The study uses content analysis to collect data from 81 European companies that adopted the integrated reporting framework for the period 2014–2020. We proxy the extent of multiple capital disclosure by an aggregate score of natural, human, social, intellectual, manufactured, and financial capital disclosure. We analyse two forms of organisational complexity: industrial (related to the different product segments) and geographical (linked with conduction operations beyond the domestic market). The results show that industrial complexity has a significant positive association with the extent of multiple capitals disclosure, whereas geographical complexity has an insignificant positive relationship. The study concludes that organisational complexity explains the variability in the extent of multiple capitals disclosure.","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":"20 1","pages":"120 - 138"},"PeriodicalIF":4.6000,"publicationDate":"2023-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity\",\"authors\":\"Abubakar Ahmed, Mutalib Anifowose, Suleiman Salami, Nuhu Abubakar\",\"doi\":\"10.1080/17449480.2022.2150979\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT This paper examines the association between organisational complexity and the extent of multiple capital disclosure in European companies’ integrated reports. The study uses content analysis to collect data from 81 European companies that adopted the integrated reporting framework for the period 2014–2020. We proxy the extent of multiple capital disclosure by an aggregate score of natural, human, social, intellectual, manufactured, and financial capital disclosure. We analyse two forms of organisational complexity: industrial (related to the different product segments) and geographical (linked with conduction operations beyond the domestic market). The results show that industrial complexity has a significant positive association with the extent of multiple capitals disclosure, whereas geographical complexity has an insignificant positive relationship. The study concludes that organisational complexity explains the variability in the extent of multiple capitals disclosure.\",\"PeriodicalId\":45647,\"journal\":{\"name\":\"Accounting in Europe\",\"volume\":\"20 1\",\"pages\":\"120 - 138\"},\"PeriodicalIF\":4.6000,\"publicationDate\":\"2023-01-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting in Europe\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/17449480.2022.2150979\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting in Europe","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/17449480.2022.2150979","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Multiple Capitals Disclosure in European Companies’ Integrated Reports: The Role of Organisational Complexity
ABSTRACT This paper examines the association between organisational complexity and the extent of multiple capital disclosure in European companies’ integrated reports. The study uses content analysis to collect data from 81 European companies that adopted the integrated reporting framework for the period 2014–2020. We proxy the extent of multiple capital disclosure by an aggregate score of natural, human, social, intellectual, manufactured, and financial capital disclosure. We analyse two forms of organisational complexity: industrial (related to the different product segments) and geographical (linked with conduction operations beyond the domestic market). The results show that industrial complexity has a significant positive association with the extent of multiple capitals disclosure, whereas geographical complexity has an insignificant positive relationship. The study concludes that organisational complexity explains the variability in the extent of multiple capitals disclosure.