由於傳統財務資訊無法全面衡量企業經營績效，因此各界越來越為重視企業對非財務資訊的揭露。而整合性報告的問世便是為了將財務與非財務資訊整合在一起，並加強這些資訊的連結性，藉以提供企業的利害關係人攸關且可靠的資訊，使他們能夠更客觀地評價企業創造價值的能力。 國際整合性報告委員會於2013年12月發布國際整合性報告架構，提供企業在編製報告時有一依循準則。本研究站在資訊使用者的立場，應用國際整合性報告架構，以歐洲地區前50大金融業為研究對象，除分析整合性報告推動現況外，並針對歐洲銀行所發布之整合性報告，依據其所揭露關於商業模式與風險管理的資訊，分析銀行價值創造之能力。 本研究分析結果發現，在整合性報告發展初期，企業自願性編製比例仍偏低。而報告名稱與語言版本亦存在不統一的現象，這影響了報告的可讀性。在報告內容方面，企業對於商業模式的描述並不完整，以致於未能清楚說明資本投入與產出間的因果關係。同時，企業在編製報告時，會將重點放在那些能夠提升企業形象的正面資訊上，對於可能會對企業未來造成負面影響的資訊通常會略過不提，亦或是雖然有提及但卻是簡單帶過。此一結果說明目前整合性報告仍處於一種形式上而非對實質面有所助益的報告型態，這代表著未來整合性報告的發展仍然有一段很長的路要走。 In the light of the inability of financial information in measuring the corporate performance, the non-financial information disclosure has become significance. The emergence of integrated reporting, which embraces financial and non-financial information, reinforces the connectivity of information, providing stakeholders reliable information to evaluate the corporate abilities in value creation. International Integrated Reporting Council (IIRC) issued International Integrated Reporting Framework in December, 2013, offering the criterion of reporting preparation. As an information user, the framework is adopted to survey the top 50 financial corporations in Europe in this study. Besides the status quo of the promotion of integrated reporting, the reporting of the European banks, which is based upon the disclosed information of business model and risk management, is utilized to analyze the ability of the banks on create value. The results represent that in the incipient stage, the willingness of corporations to voluntarily prepare integrated reporting still is low. And the readability of reporting is affected by the disunity of the report title and the edition of language. Within the aspect of contents, the description of business model is incomplete and unable to elucidate the causality between capital inputs and outputs. Furthermore, when preparing reporting, corporations usually put emphasis on the positive information which can improve the images of corporations but attempt to neglect or casually mention the negative information which can affect the development of corporations. The consequences reveal the integrated reporting still is formally rather than substantial; the development of reporting indeed has a long way to go.
