A Framework for General Theoretical Foundations of Integrated Reporting in Iran

To development the transparency of the corporate environment and improvement managers' and investors' decision making, the necessity of reporting is undeniable. In this research, integrated reporting as the latest evolution of corporate reporting introduced and a framework designed for general theoretical foundations of this report. This framework includes: goals, users, qualitative characteristics and limitations. For this purpose, a questionnaire was designed based on library studies and experts' opinions. After investigating reliability and validity, the questionnaire delivered to the statistical sample. This research is applied and in terms of data collection and analysis, is descriptive and survey. The results of factor analysis and statistical tests showed that the main goal of the integrated reporting is providing useful information for decision making.
In addition, investors and shareholders, financial analysts and the securities issuance agency are three main users. The most qualitative characteristics of information include relevancy, faithfulness, reliability, verifiability, validity, timeliness, understandable, no error and mistake, trustworthiness’ and completeness. Also, in this report limitations of costs-benefit, importance, industry characteristics and balance between the qualitative characteristics of information should be considered