Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach

With the growth needing for information about the operation of firms, traditional financial statements have not been able to provide needs of users. In this regard, need for an integrated report that is simple and helps managers to make decisions at different levels and different educations, and to assess the value of the organization. So, the purpose of this study is to determine the parts and components of the integrated reporting, and to determine these parts and components, the confirmatory factor analysis has been used. First, a questionnaire was designed and, after checking the validity and reliability, was sent to the statistical sample that selected from two academic and professional communities. The current research is applied, descriptive and survey. Also, LISREL software was used to analyze the data of 476 questionnaires. The results of the confirmatory factor analysis to determine parts and components of integrated reporting showed that goals, users, qualitative characteristics of information, constraints and limitations, responsibility of standards settlement, responsibility of the preparation and presentation of the report, the cost of the report, the elements of the report, the form of the report, the publication of the report, the type of companies and the responsibility of report are all appropriate parts of integrated reporting, and all of the components identified for each of parts are a good explanation for integrated reporting, and only in relation to publication of the report, traditional and paper-based publishing is not a good component.