Capital connectivity in integrated reports: Datasets from international companiesMendeley Data

Abstract

This article provides a detailed dataset on the extent of capital connectivity disclosed in firms' integrated reports following the introduction of the Integrated Reporting (IR) Framework in 2013. The panel data covers 168 firms across Asia-Australia, Europe, and the Americas over a five-year period from 2018 to 2022. Annual integrated reports are collected and downloaded from the official IR database. Data extraction uses a robotic software, which systematically codes the quantity and sequence of specific capitals in the reports. The software uses a list of keywords related to the six capitals: Financial, Manufactured, Intellectual, Human, Social & Relationship, and Natural. A self-calculated connectivity score is then generated to assess firms’ capital connectivity. This measure is based on the narrative analysis detailed in the research article “Drivers of the Disclosed Connectivity of the Capitals: Evidence from Integrated Reports.” The dataset is a valuable indicator of how committed IR adopters are to achieving connectivity, reflecting the integrative thinking involved in producing the integrated report.

Keywords

• Integrated thinking
• Capital connectivity
• Integrated Reporting