JOURNAL ARTICLE

Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?

  • Published In: Accounting & Finance, 2023, v. 63, n. 2. P. 1739 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Roberts, Roslyn; Jang, Daun; Mubako, Grace 3 of 3

Abstract

We examine whether, and to what extent companies disclosed pandemic risk and likely impact as part of their key risks or material matters immediately prior to 2020. The integrated/annual reports of 489 companies from six global regions were examined, finding that despite clear warnings from multiple fronts that highlighted the inevitability and imminence of a global pandemic, only 15.5 percent of companies disclosed anything related to pandemic risk. Of these, 71.1 percent were boilerplate in nature, providing minimal useful information to stakeholders. This study contributes to our understanding of integrated reporting, specifically regarding the adequacy of the disclosure of material risks. [ABSTRACT FROM AUTHOR]

Additional Information

  • Source:Accounting & Finance. 2023/06, Vol. 63, Issue 2, p1739
  • Document Type:Article
  • Subject Area:Psychology
  • Publication Date:2023
  • ISSN:0810-5391
  • DOI:10.1111/acfi.12925
  • Accession Number:164372568
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