The Research Of The Listed Company’s Non-financial Information Disclosure Based On Integrated Reporting

As a new trend in the development of corporate reporting system, the integrated reporting pushes the importance of non-financial information disclosure and its requirements to a new level. Based on the sustainable development theory and other relative theory of information disclosure, the paper studies the non-financial information disclosure of listed companies under the perspective of integrated reporting. Firstly, it introduces the research status through relative literature reading and analysis and clarifies the paper’s background and significance of selecting the topic, research methods and ideas, research contents and the possible innovation; Secondly, the paper introduces the definition the paper refers to and the theoretical basis on supporting the non-financial information disclosure of listed companies; Thirdly, in order to evaluates the non-financial information disclosure’s status of listed companies more accurately and specifically, the paper builds the non-financial disclosure evaluation index system and standards based on the forefather’s research and the disclosure requirements of integrated reporting and collects the annual report, social responsibility report, environment report, sustainable development report etc of 327 listed companies samples which are published in 2013 to evaluate the listed companies’ non-financial information disclosure status from the disclosure content and quality by using content analysis.The results indicate that the non-financial information disclosure level and quality is bad. Though the principles of strategic focus and future orientation and stakeholder relationships are good, the flaw of information connectivity, materiality, conciseness, reliability and completeness, consistency and comparability will weaken the disclosure contents’ usefulness to stakeholders. Furthermore, the paper analyzes the listed companies’ non-financial disclosure gaps and the reason based on the evaluation results and the requirement of integrated reporting. Lastly, the paper provides some supervision suggestions on improving the non-financial information disclosure status.