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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi Jurnal Equity Jurnal Bisnis dan Akuntansi Spektrum Sipil Navigation Physics : Journal of Physics Education Jurnal Ilmiah Wahana Pendidikan Indo-MathEdu Intellectuals Journal BISMA (Bisnis dan Manajemen) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi dan Keuangan Indonesia International Journal of Community Service (IJCS) International Journal of Emerging Research and Review Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Equity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Ika Permatasari
Universitas Negeri Surabaya
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Journal : Indo-MathEdu Intellectuals Journal

 1 
When More is Less: Understanding Conciseness in Integrated Reporting Nurul Aini, Liana; Permatasari, Ika
Indo-MathEdu Intellectuals Journal Vol. 7 No. 3 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i3.5541

Abstract

The complexity of business activities is pushing for concise, relevant, and comprehensive reporting. Integrated reporting (IR) is a response to the limitations of conventional reporting. In practice, IR is often presented in a lengthy and less integrated, making it less effective as a communication tool with stakeholders. This study examines the role of conciseness in IR and its application in two countries: South Africa and Indonesia. This study used a descriptive qualitative approach with conceptual analysis supported by a comparison of IR from two companies in the banking sector. Data were collected through document analysis of the companies’ 2024 integrated reports. The analysis was based on several indicators, such as the length of the report, the application of the six capitals framework, content elements, guiding principles, and the format of information presentation. The results showed that the level of conciseness is influenced by the interconnection of information, report structure, and the use of visualizations. Reports that are structured in an integrated way and supported by visualizations tend to be more concise, structured, and easy to understand, whereas reports dominated by narrative tend to be longer and less focused. The findings showed that the higher the level of IR adoption maturity, the more concise, structured, and visually-based the resulting reports are, while lower levels of adoption maturity tend to produce longer and less integrated reports.
Co-Authors Adrianus Dhimas Setyanto Agatha, Brigitta Aurelia Alvin Rizani Amirul Arif Amirusholihin Amirusholihin Andianti, Putri Wihatma Ariel Rendra Pratama Bambang Supriadi Bayu Rama Laksono Budiana, Santi Cahyani, Selvi Regita Cantika Sari Siregar Dhita Berliana Tri Rahmawati Rawi Dian Anita Nuswantara Dian Puspitasari Durinda Puspasari Dwi Wulandari Dwi Wulandari Dwiarko Nugrohoseno Eniarti, Miko Fahrullah, A’rasy Febriyanti, Melisa Putri Filqy Nur Lailiyah Fresha Kharisma Hadi Sumarsono Hariyadi, Hariyadi Harlina Meidiaswati Hendry Cahyono Insyirah Putikadea Irawati , Winaika Irawati, Winaika Jauhar Fajrin, Jauhar LUCKY RACHMAWATI Maryani Maryani Mnassri, Yasmine Nindria Untarini Ningrum, Tika Widiya Nurul Aini, Liana Pathurahman, Pathurahman Permatasari, Intan Kurnia Putri Ulfa Kamalia Pyrenia, Adisty Rendra Arief Hidayat Retno Novitasary Silvira, Lia Suci Rohayati Suparjo Untarini , Nindria Widya Exsa Marita, Widya Exsa Wihara, Dhiyan Septa Wulandari, Pria Nur