Scale scores and interpretation of IRP
| Assigned score | Measurement | Interpretation | Results |
|---|---|---|---|
| 0 | No integrated report exist | No disclosure – It is not mentioned in the report at all | Poor |
| 1 | Integrated report exist | Disclosure to a less extent – The subject is only mentioned briefly in the report with little context provided | Low |
| 2 | Integrated report exists, and the firm has integrated reporting committee affiliated with the board of directors | Disclosure to a moderate extent – The subject and measured results are discussed, and a measurable target is provided for the current and future | Average |
| 3 | Integrated report exists, and assurance is provided by the nonaudit firm (consultant) | Disclosure to a large extent – The current year performance on the subject is discussed against the target and mitigation is provided to improve performance | Above average |
| 4 | Integrated report exists, and assurance is provided by one of the Big 4 or other audit firms | Full disclosure – Full integration is achieved by linking the risk, target and mitigation with the financial aspects on the subject | Excellent |
| Assigned score | Measurement | Interpretation | Results |
|---|---|---|---|
| 0 | No integrated report exist | No disclosure – It is not mentioned in the report at all | Poor |
| 1 | Integrated report exist | Disclosure to a less extent – The subject is only mentioned briefly in the report with little context provided | Low |
| 2 | Integrated report exists, and the firm has integrated reporting committee affiliated with the board of directors | Disclosure to a moderate extent – The subject and measured results are discussed, and a measurable target is provided for the current and future | Average |
| 3 | Integrated report exists, and assurance is provided by the nonaudit firm (consultant) | Disclosure to a large extent – The current year performance on the subject is discussed against the target and mitigation is provided to improve performance | Above average |
| 4 | Integrated report exists, and assurance is provided by one of the Big 4 or other audit firms | Full disclosure – Full integration is achieved by linking the risk, target and mitigation with the financial aspects on the subject | Excellent |
Source(s): Adapted from Al-Shaer and Zaman (2016)