Title: Enhanced disclosures practice towards integrated reporting: evidence from Bahrain

Authors: Mahmood Fakhro; Gagan Kukreja; Adel M. Sarea

Addresses: University of Bahrain, P.O. Box 32038, Sakheer, Kingdom of Bahrain ' College of Business and Finance, Ahlia University, P.O. Box 10878, Manama, Kingdom of Bahrain ' College of Business and Finance, Ahlia University, P.O. Box 10878, Manama, Kingdom of Bahrain

Abstract: The aim of this research is to evaluate the evolving disclosures trends of Bahrain-based telecommunication company, Bahrain Telecommunication Company (Batelco) towards integrated reporting (IR) between 2012 and 2016 by using content analysis approach. The selected disclosure indicators of IR were chosen from previous research studies as well as seven guiding principles from the international integrated reporting framework (IIRF). These seven principles include: 1) strategic focus and future orientation; 2) connectivity of information; 3) stakeholders' relationships; 4) materiality; 5) conciseness; 6) reliability and completeness; 7) consistency and comparability. The study results showed that the Batelco scored better on the principles of stakeholders' relationships, strategic focus and future orientation followed by materiality, but the disclosure related to materiality was the highest during last five years. On the other hand, reliability and completeness and consistency and comparability disclosure score were lowest. However, most of the disclosure items of the guiding principles have been included in the annual reports.

Keywords: integrated reporting; ESG reporting; corporate reporting; disclosures; Bahrain.

DOI: 10.1504/IJCA.2020.105068

International Journal of Critical Accounting, 2020 Vol.11 No.2, pp.144 - 159

Received: 30 Jan 2019
Accepted: 18 May 2019
Published online: 11 Feb 2020 *

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