Integrated Reporting Assessment from the User's Perspective Using the Integrated Report Quality Index

The last decades have seen a shift in the corporate reporting model, moving from financial disclosure to triple bottom line approach, including information about financial, environmental and social capital, also referred as sustainability reporting. These changes been driven by stakeholder pressure on transparency emerging regulation. International Integrated Reporting Council aimed add value developing integrated (IR), seeking not only combine non-financial but show connectivity between them provide clear picture of how company can create sustain over short, medium long term. This approach has followed great number corporations since its initiation 2010. Given that IR framework is rather principles-based, quality such reports differs company. main objective this paper assess user's perspective. We analyse companies listed IBEX 35 compare evolution 2016 2019. To do so, an index was developed measuring report based elements visuality, navigability, technological business model description. Our findings while, 2016, operating critical sectors tended generally higher quality, there were no significant differences 2019 non-critical sectors, general decreased favour quantity information.