The compliance level of integrated reports with the Framework: case analysis from the financial industry

This thesis analyses how integrated reports align with the Integrated Reporting Framework. The first chapter provides a general overview about the Integrated Reporting Framework development and main components. Then, some literature research studies are presented to set the basis for the empirical part of the dissertation. Considering a sample of companies from the financial industry, disclosure scores are calculated to compare the compliance level of the integrated reports with the Framework. Eventually, the collected results are discussed in two ways: first, following a descriptive perspective, and then, using statistical tools to adopt a more analytical approach.