Integrated Reporting Favors Investors Over Society in European Companies' Disclosures.
The study looked at how European companies report on social and environmental issues in their Sustainability Reporting (SR) and Integrated Reporting (IR). By analyzing reports from ten companies, the researchers found that IR focuses more on investors than on other stakeholders, society, or the environment. This means that IR mainly reflects business strategies for sustainability, rather than engaging with a wider range of stakeholders for long-term growth.