Factors influencing effective integrated reporting the case of global oil and gas companies

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Date
2015
Journal Title
Journal ISSN
Volume Title
Publisher
University of Dar es Salaam
Abstract
This study analysed factors influencing effective integrated reporting. the case being global oil and gas companies. The key objectives were to examine the effects of company visibility-, board diversity and regulatory framework as mediated by the company category on predicting the effective integrated reporting. The variables were generated using institutional theory and International Integrated Reporting Council framework The study used secondary data from the published annual reports of 50 global oil and gas companies. The sample was selected randomly from the Plaits Top 250 Global Energy Company Rankings list. A checklist was created for content analysis of the variables. Data was analyzed using both descriptive and inferential statistics. For inferential statistics, hierarchical regression was used. The findings of the study revealed that company visibility and regulatory framework have significant influence on effective integrated reporting with board diversity showing no significant influence. In the case of company category, the study results show that, it has no significant mediating effect. From the findings. it may be concluded that. internal factors for effective integrated reporting are company visibility and regulatory framework. Based on the findings. the study recommends that, countries should enhance regulatory frameworks covering integrated report requirements in order to promote wider adoption and harmonization.
Description
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HG4028.B2D38)
Keywords
Corporation reports, Global Oil and Gas Companies
Citation
Daudi, M (2015) Factors influencing effective integrated reporting the case of global oil and gas companies. Master dissertation, University of Dar es Salaam. Dar es Salaam.