The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise

Purpose The purpose of this study is to examine how social disclosures are influenced by the adoption of integrated reporting (IR), focusing on the three social capitals in the international IR framework, namely, intellectual, human and social and relationship capital. Design/methodology/approach This study takes the form of a single case study involving content analyses of annual reports and integrated reports from 2009 to 2017 (i.e. before and...