Abstract
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.
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Integrated Reports (Accessed from February 2017 to July 2017)
Abengoa
Acciona
Aena
Amadeus
Atresmedia
Banco Popular
Bankia
Bankinter
Bayer
BBVA
Caixabank
CCIP (Coca-Cola Iberian Partners)
Cellnex
CIE Automotive
EbroFoods
Enagás
Ferrovial
Fluidra
Gas Natural
Grupo Catalana Occidente
Iberdrola
Iberpapel
Inditex
Indra
Meliá
Prosegur
Sacyr
Saeta Yield
Técnicas Reunidas
Telefónica
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Fernandez-Feijoo, B., Romero, S., Ruiz Blanco, S. (2019). Are Integrated Reports Really Integrated in Spain?. In: Idowu, S.O., Del Baldo, M. (eds) Integrated Reporting. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-01719-4_15
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