Exploring how companies disclose the digital transformation in the “content elements” of the integrated report

At present, the link between the deployment of new technologies and the integrated reporting (IR) processes is a topic of growing interest. The relationship between digital transformation (DT) and IR represents an underexplored field. After analysing from a theoretical point of view the emerging profiles both of IR and DT, this research investigates a sample of European companies included in the International Integrated Reporting Council (IIRC) database. The aim is to analyse the positioning of the information about DT within the ‘content elements’ and to assess its different dimensions. The main findings show that the companies under analysis reported more information about DT in ‘organisational overview and external environment’ and in ‘strategy and resource allocation’. Furthermore, technology-intensive sectors reported more about DT. Given the preliminary nature of the study and its findings, it paves the way for further research on the topic.