Introduction

Integrated reporting seeks to provide integrated reports that reflect a comprehensive picture of the organization by providing more information to management and stakeholders to enhance the decision-making process. Integrated reporting is based on an intellectual structure that includes the compilation of financial, environmental, social and governance information in an integrated report. At this point, the nature of integrated reporting information should be considered from a different viewpoint, which is the issue of information overload in light of this large amount of information that integrated reporting seeks to provide. From this point of view, the research problem is embodied in that the intellectual system of integrated reporting, represented by the composition of integrated reports and composed of financial, environmental, social and governance reports, constitutes the fertile ground for the emergence of the phenomenon of information overload. The research sought to prove that the integrated reporting, represented by its intellectual structure, constitutes one of the manifestations of information overload.

To achieve the goal of the research, the researchers followed the following mechanism:

- Establishing a scientific methodology for research.

- Presenting the literature of integrated reporting and the literature of information overload, then conducting an analysis of the extent of convergence in the vision that each of the two concepts holds.

Determining the nature of the relationship between integrated reporting and the phenomenon of information overload by conducting a field study based on the preparation of a questionnaire and its statistical analysis.

- Draw a set of conclusions and recommendations from the reality of the indicators produced by the field study.....

The First Axis: Research Methodology

First: The Research Problem

There is no doubt that integrated reporting achieves a number of benefits in terms of the quality of information available to investors, as one of the categories of users, and in order to achieve these benefits, the integrated reporting had to be based on an intellectual structure that requires the compilation of financial, environmental, social and governance information in an integrated report. This structure in itself creates the appropriate environment for the emergence of the phenomenon of information overload, which involves providing information to users beyond their ability to comprehend because of its large size and in various directions....

Thus, the research problem is embodied in that the intellectual system of integrated reporting, represented by the composition of integrated reports and composed of financial, environmental, social and governance reports, constitutes the fertile ground for the emergence of the phenomenon of information overload.

Second: The Purpose of the Research

The research aims to

1. Shedding light on a very important phenomenon, which is the phenomenon of information overload as one of the concepts that require attention when dealing with information, producing it and presenting it to users, within the framework of the integrated reporting system and the accompanying integrated reports based on financial, environmental, social and governance information.

2. Determining the nature of the relationship between integrated reporting and the phenomenon of information overload.

Third: The Importance of Research

The importance of the research stems from the nature of integrated reporting, which seeks to provide integrated reports that reflect a comprehensive picture of the organization by providing more appropriate and understandable information for management and stakeholders to enhance the decision-making process. At the same time, increasing the importance of thinking about the nature of integrated reporting information from another point of view, it is the issue of information overload according to this large amount of information that integrated reporting seeks to provide.

Fourth: The Research Hypothesis

The research is based on a main hypothesis that:

There is a statistically significant relationship to "integrated reporting as one of the manifestations of information overload"

The following sub-hypotheses emerge from this hypothesis:

1. There is a statistically significant relationship to the intellectual foundations of integrated reporting as one of the manifestations of information overload.

2. There is a statistically significant relationship to the objectives of integrated reporting as one of the manifestations of information overload.

3. There is a statistically significant relationship to the requirements of integrated reporting as one of the manifestations of information overload.

The Second Axis: Integrated Reporting - A Conceptual Introduction

First: The Intellectual Foundations of Integrated Reporting

The 2007-2009 global financial crisis was the catalyst for the creation of the International Integrated Reporting Council (IIRC), founded in 2010, which aims to develop Integrated Reporting (IR) as a means to enhance financial stability and rebuild confidence in financial markets, and thus its ability to serve the economy (Bhasin, 2017).

IIRC highlights issues such as business strategy, governance, performance, expectations and recognition of divergent social and political understandings of sustainability and its implications on assessing issues of ?value? and ?materiality?. Among the forty (IIRC) members, the heads of the IASB, IFAC, FASB, the International Organization of the Securities and Exchange Commission (IOSCO), the chief executives of the "Big Four", the chairmen of Britain's main professional accounting bodies, and the chief financial officers of several major international companies including Nestl

References

ACCA. (2017). Insights into integrated reporting–Challenges and best practice responses.

Google Scholar, Indexed at

Adegboyegun, A.E., Alade, M.E., Ben-Caleb, E., Ademola, A.O., Eluyela, D.F., & Oladipo, O.A. (2020). Integrated reporting and corporate performance in Nigeria: Evidence from the banking industry. Cogent Business & Management, 7(1), 1736866. doi:10.1080/23311975.2020.1736866.

Crossref, Google Scholar, Indexed at

Albetairi, H.T.A., Kukreja, G., & Hamdan, A. (2018). Integrated reporting and financial performance: Empirical evidences from Bahraini listed insurance companies. Accounting and Finance Research, 7(3), 102-110.

Crossref, Google Scholar, Indexed at

Algrari, A.Y., & Ahmed, M.R.M. (2019). The impact of accounting information systems’ quality on accounting information quality. University of Sulaimani.

Google Scholar, Indexed at

Allen, D., & Wilson, T.D. (2003). Information overload: Context and causes. The New Review of Information Behaviour Research, 4(1), 31-44.

Crossref, Google Scholar, Indexed at

AL abdullah, R., & As' ad, M.A. (2008). The effect of accounting information overload on the quality of managerial decisions (A Field Study). The Arab Journal of Accounting, 11(01).

Crossref, Google Scholar, Indexed at

Bhasin, M.L. (2017). Integrated reporting: The future of corporate reporting. International Journal of Management and Social Sciences Research, 6(2), 17-31.

Google Scholar, Indexed at

Camodeca, R., & Almici, A. (2017). Implementing integrated reporting: case studies from the Italian listed companies. Accounting and Finance Research, 6(2), 121-135.

Crossref, Google Scholar, Indexed at

de Moura, G.D., Zanchi, M., Mazzioni, S., Rodrigues, F.F., Macêdo, R., & Kruger, S.D. (2017). Determinants of accounting information quality in large publicly-held companies listed on BM&FBOVESPA. Journal of Education and Research in Accounting, 11(3).

Crossref, Google Scholar, Indexed at

Drake, M.S., Hales, J., & Rees, L. (2019). Disclosure overload? A professional user perspective on the usefulness of general purpose financial statements. Contemporary Accounting Research, 36(4), 1935-1965.

Crossref, Google Scholar, Indexed at

Eppler, M.J., & Mengis, J. (2003). A framework for information overload research in organizations. Università della Svizzera italiana.

Google Scholar, Indexed at

Framework, I. (2013). The International “IR” Integrated Reporting Framework, The International Integrated Reporting Council (IIRC). In.

Google Scholar

Howard, G.R., Klopper, R., & Lubbe, S. (2011). The impact of information quality on information research. International Special Edition, 4(2011), 288-305.

Google Scholar, Indexed at

IIRC. (2018). International Integrated Reporting Council “BUILDING MOMENTUM”.

Ito, K., & Iijima, M. (2018). The paradigm shift from financial reporting to integrated reporting. Journal of Human Resource Management, 6(3), 85-94.

Kashada, A., Isnoun, A., & Aldali, N. (2020). Effect of information overload on decision’s quality, efficiency and time. International Journal of Latest Engineering Research and Applications, 5(1), 53-58.

Google Scholar, Indexed at

Morros, J. (2016). The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development. Intangible Capital, 12(1), 336-356.

Crossref, Google Scholar, Indexed at

Mostak, K., & Hoq, G. (2014). Information overload: Consequences and remedies: A study. Philosophy and Progress, 55(1/2), 49-68.

Crossref, Google Scholar, Indexed at

Obaidat, A.N. (2007). Accounting information qualitative characteristics gap: Evidence from Jordan. International Management Review, 3(2).

Google Scholar, Indexed at

Pete, S. (2013). First step towards reduction of disclosure overload.

Rachfall, T., Trallo, D.F., Williamson, E., & Temple, B. (2015). The impact of information overload on individual stress feelings of management accountants.

Google Scholar, Indexed at

Roetzel, P.G. (2018). Information overload in the information age: A review of the literature from business administration, business psychology, and related disciplines with a bibliometric approach and framework development. Business research, 12(2), 479-522.

Google Scholar,

Romney, M., & Steinbart, P. (2018). Accounting information systems, (Fourteenth Edition). Pearson, USA.

Rosa, D., & Purfini, A. (2019). Analysis effect quality of accounting information systems to support company performance. Paper presented at the IOP Conference Series: Materials Science and Engineering.

Crossref, Google Scholar, Indexed at

Saha, A., Morris, R.D., & Kang, H. (2019). Disclosure overload? An empirical analysis of international financial reporting standards disclosure requirements. Abacus, 55(1), 205-236.

Crossref, Google Scholar

Sari, N.Z.M., Se, M., & Purwanegara, H. (2016). The effect of quality accounting information system in Indonesian government (BUMD at Bandung area). Research Journal of Finance and Accounting, 7(2).

Google Scholar, Indexed at

Singha, J., Sadiqb, M., & Kaurc, K. (2019). Integrated reporting: Challenges, benefits and the research agenda. International Journal of Innovation, Creativity and Change, 7(8), 1-16.

Google Scholar, Indexed at

Received: 07-Jan-2022, Manuscript No. ASMJ-21-8391; Editor assigned: 09-Jan-2022, PreQC No. ASMJ-21-8391(PQ); Reviewed: 17-Jan-2022, QC No. ASMJ-21-8391; Revised: 31-Jan 2022, Manuscript No. ASMJ-21-8391(R); Published: 07-Feb-2022