综合报告中的资本连接:来自国际公司的数据集
Nurfarahin Roslan1,2, Norman Mohd Saleh1, Zaini Embong1
1Faculty of Economics and Management, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia.
Data in brief
|June 19, 2025
概括
本研究使用一种新的评分系统量化了企业综合报告 (IR) 中的资本连接性. 调查结果揭示了公司在多大程度上披露了金融,制造业,智力,人力,社会和自然资本之间的联系.
科学领域:
- 会计会计会计会计会计会计会计会计会计
- 企业的可持续性 企业的可持续发展
- 财务报告 财务报告 财务报告
背景情况:
- 2013年推出的综合报告 (IR) 框架鼓励公司报告他们使用各种资本的情况.
- 评估这些报告中披露的资本连接程度对于理解企业整合和可持续发展承诺至关重要.
- 现有的研究缺乏关于披露的资本连接性的全面数据集.
研究的目的:
- 提供关于公司综合报告中披露的资本连接程度的详细数据集.
- 根据叙事分析,开发和应用一种量化衡量方法来评估资本连接性.
- 作为IR采用者对整合性思维的承诺的指标.
主要方法:
- 从亚洲-澳大利亚,欧洲和美洲 (2018-2022) 的168家公司收集的小组数据.
- 从官方IR数据库下载的年度综合报告.
- 机器人软件用于系统的数据提取和编码六个资本 (金融,制造业,智力,人类,社会和关系,自然) 和它们的序列.
- 基于叙事分析生成的自我计算的连接分数.
主要成果:
- 该数据集在综合报告中系统量化了六个首都之间的公开连接.
- 一个连接得分被生成,提供了一个可衡量的洞察力,企业如何连接不同的资本.
- 这些发现反映了公司在报告中采用的整合性思维程度.
结论:
- 生成的数据集是IR采用者致力于实现资本连接的有价值指标.
- 这些发现突出了IR框架在促进整合性思维方面的实际应用.
- 这项研究为未来关于公司披露和可持续性表现的研究提供了基础.
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