Integrated Reporting Disclosure Quality and Firm Performance: Evidence From Japanese Listed Companies
Table 1: IRQ scoring system
| Score | Description |
| 0 | Content element absent. |
| 1 | Content element present, but poor description and scarce reference to Content. |
| 2 | Content element present; description based on some quantitative information and on a few Contents. |
| 3 | Content element present; balanced description of contents. |
| 4 | Content element present; good and detailed description of contents. |
| 5 | Content element present; excellent description of contents. |