5. Conclusie
5.2 Beperkingen en vervolgonderzoek
Dit onderzoek kent diverse beperkingen die (de resultaten van) het onderzoek wellicht beïnvloed. Ten eerste is om de mate van Integrated Reporting te kunnen meten gebruik gemaakt van een niet eerder gebruikte checklist die als disclosure index werd gebruikt. Deze checklist is echter onderhevig aan subjectiviteit bij het invullen ervan. Omdat de benodigde data door een groep van zes studenten is verzameld, bestaat de kans dat niet iedereen op de zelfde wijze de vragen interpreteerde en in gelijke mate subjectief was bij het invullen van de disclosure checklist. Hierdoor kan het zijn dat de verzamelde data niet geheel consistent is verzameld. Daarnaast werden de verzamelde data niet gecontroleerd door een andere student, hierdoor kunnen fouten zijn ontstaan bij het data verzamelen, ondanks de vooraf gegeven instructies.
De tweede beperking van dit onderzoek is dat gebruik is gemaakt van het <IR> Framework als richtlijn voor de mate van Integrated Reporting, terwijl ook door de GRI-richtlijnen zijn opgesteld. Omdat de gebruikte checklist gebaseerd is op het <IR> Framework, kunnen er ondernemingen zijn die wel een Integrated Report opstellen volgens de GRI-richtlijnen, maar nog niet volgens het <IR> Framework. Het <IR> Framework is namelijk pas eind 2013 uitgegeven, waardoor 2014 het eerste jaar was dat een onderneming een Integrated Report uit kon brengen volgens het <IR> Framework. Hierdoor is het mogelijk dat ondernemingen langer de tijd nodig hebben om een “volledig” Integrated Report volgens het <IR> Framework te ontwikkelen. Tevens is dit nog maar de eerste versie die uitgebracht is, waardoor de kans groot is dat het <IR> Framework in de toekomst nog veelvuldig aangepast wordt om tot een beter
Framework te komen. Ten slotte zijn er in dit onderzoek slechts enkele landen meegenomen, hierdoor zullen de gevonden resultaten niet overal van toepassing zijn en is het onderzoek niet volledig generaliseerbaar.
Doordat nog maar weinig onderzoek is gedaan naar Integrated Reporting en het <IR> Framework nog maar kort geleden is uitgebracht, is meer onderzoek in de toekomst naar Integrated Reporting aanbevolen. In vervolgonderzoeken kan onderzocht worden welke factoren nog meer van invloed zijn op de mate van Integrated Reporting. Er kan bijvoorbeeld gekeken worden naar de invloed van, of relatie met, verschillende industrieën. Ook kan onderzoek uitgevoerd worden in andere landen/continenten. In vervolgonderzoeken kan ook gebruik gemaakt worden van een andere, minder subjectieve, disclosure index om de mate van Integrated Reporting te meten. Ook zou over een aantal jaren onderzocht kunnen worden in hoeverre de invoering van Integrated Reporting gevorderd is na het uitbrengen van het <IR> Framework.
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