Integrated Reporting Disclosure Quality and Firm Performance: Evidence From Japanese Listed Companies
Table 3: Descriptive statistics for IR
| Major Content element | Minimum | Maximum | Median | Mean | Std. Deviation |
| Organizational Overview and External Environment (OO& EE) | 77% | 88% | 56% | 77% | 2.02 |
| Strategy and Resource Allocation (S& RA) | 75% | 100% | 56% | 76% | 1.95 |
| Business Model (BM) | 63% | 88% | 36% | 64% | 3.90 |
| Governance (G) | 75% | 88% | 56% | 76% | 1.46 |
| Risks & Opportunities (R&O) | 74% | 88% | 52% | 76% | 1.65 |
| Performance (P) | 73% | 84% | 48% | 76% | 1.67 |
| Outlook (O) | 72% | 88% | 48% | 72% | 1.98 |
| Basis of Presentation (BP) | 70% | 88% | 40% | 72% | 2.53 |
| Total score for IRQ | 72% | 84% | 51% | 73% | 14.12 |