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This paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the level of IR disclosure (IRD) provided by a sample of European SOEs for the period 2013–2017, in accordance with IR framework requirements. The study also proposes an analysis of the possible explanatory factors driving the level of IRD. Specific attention is devoted to examine the influence exerted by the public ownership on the level of IRD provided by SOEs.

The IRs published by a balanced sample of 18 European SOEs between 2013 and 2017 were examined through a manual content analysis. Several analyzes were performed to assess the relationship between the level of IRD provided by SOEs and some possible determinants.

Results show an increasing level of disclosure during the …