The current study investigates the nature and extent of Integrated Reporting (IR) disclosure among European industrial companies listed on the European Stock Exchange. Additionally, disclosing of IR on Financial performance is examined. Secondary data from annual reports of industrial companies listed on the European Stock Exchange to measure IR disclosure as independent variable, and financial performance indicators (ROA, ROE, EPS, MCAP) as dependent variables. The sample of study contains 1058 European industrial companies listed on the European Stock Exchange. pooled effect multiple regression analysis are utilized to analyze collected data. According to the findings of the study, the average percentage of IR disclosure is 79.5%. In addition to, it was revealed that the all Financial indicators are used in the study weren’t affected by the level of IR disclosure. Whereas the control variables used in the study included firm size, liquidity, and QM, we found a significant negative association between debt ratio and ROA, and ROE. However, there is appositive association between debt ratio and EPS. In addition to, the findings showed a positive association between QM and MCAP.

العنوان

The Paradigm Shift from a Linear Economy to a Smart Circular Economy. Studies in Systems, Decision and Control

الناشر

Springer, Cham

بلد الناشر

المملكة المتحدة

Indexing

Scopus

معامل التأثير

2,0

نوع المنشور

Both (Printed and Online)

المجلد

586

السنة

2025

الصفحات

337–356