従業員と個人株主の視点による統合報告書に関する評価と課題

抄録

The purpose of this research is to examine the evaluations and issues related to integrated reports from the perspectives of employees and individual shareholders. A questionnaire was administered to employees and individual shareholders of companies issuing integrated reports and the following factors were found. First, the most important factor when employees evaluate their integrated reports is the evaluation from outside the company. Second, the usefulness of the information disclosed in an integrated report is an important factor for evaluating the significance of the integrated report. Individual shareholders are looking for information evaluating management from a mid-to-long term perspective in the integrated report and are expecting sufficient information on management vision and dividends. These results show that it is necessary for companies to understand the factors that increase the evaluation and usefulness of integrated reports and continually improve them.