Disclosure under pandemic pressure: a vantage point of COVID-19 through the Integrated Reporting perspective
The COVID-19 pandemic revealed many vulnerabilities in the socio-economic systems around the world. Authorities continuously battled with the coronavirus, issuing restrictive measures and aids to maintain the balance on all dimensions. In this context, we observe a growing importance attributed to the level of disclosure concerning the impact of the pandemic. This research aims to provide an input on assessing the formerly mentioned impact, through the lens of integrated reporting, with the aid of multiple official documents issued by professional organizations and standard setters, using content analysis and delineating disclosure proxies. The research outcome is a disclosure checklist which allows analytical tracking of specific pandemic-related information within the standard integrated reporting architecture, embedded in the reporting frame consisting of fundamental concepts, guiding principles and content elements.
Copyright (c) 2022 Tudor Oprisor, Cristina Silvia Nistor
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