scholarly journals Investigating the interplays between integrated reporting practices and circular economy disclosure

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Federico Barnabè ◽  
Sarfraz Nazir
Keyword(s):  
Content Analysis ◽  
Circular Economy ◽  
Integrated Reporting ◽  
Content Type ◽  
Research Perspective ◽  
Reporting Practices ◽  
Exploratory Case Study ◽  
Related Information ◽  
Textual Content

PurposeThis study seeks to: (1) discuss how the integrated reporting (IR) framework may provide the principles, concepts and the key elements to support the analysis and representation of circular economy (CE)–related activities and information; (2) explore how and to what extent current IR practices are including and disclosing CE-related information; (3) investigate through an exploratory case study the interplays between IR and CE.Design/methodology/approachBuilding on a theoretical analysis of the interplays between CE and IR, this study first performs textual content analysis on a dataset of 84 integrated reports to determine the type and extent of CE-related disclosure. Subsequently, the article presents and discusses an exploratory case study developed according to an action research perspective.FindingsThrough textual content analysis, the study provides data on CE-related reporting practices for 74 organizations operating worldwide, highlighting differences in reporting choices and emphasizing the role played by IR concepts. Through the exploratory case study, this article provides insights on how IR principles support the analysis and the (re)presentation of CE-related information.Research limitations/implicationsContent analysis is used to explore how and to what extent companies disclose CE-related information, not to investigate the quality of such disclosure. Only one single exploratory case study is used.Practical implicationsThis article advocates to embed CE data into integrated reports and according to IR principles. The exploratory case study offers useful insights and examples.Originality/valueThis work represents one of the first studies advocating and exploring the interplays between CE and IR. Additionally, this study aids in the development of a more standardized and established terminology for CE research and reporting practices.

Dialogical turn of accounting and accountability integrated reporting in non-profit and public-sector organisations

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ülle Pärl ◽  
Elina Paemurru ◽  
Kristjan Paemurru ◽  
Helen Kivisoo
Keyword(s):  
Public Sector ◽  
Qualitative Content Analysis ◽  
Case Study Research ◽  
Added Value ◽  
Integrated Reporting ◽  
Application Process ◽  
Content Type ◽  
Non Profit ◽  
Reporting Practices

PurposeThis paper analyses the extent to which public sector (PS) and non-profit (NP) organisations' reports and reporting processes adopt an IR framework as model of dialogical accountings and accountability (DAA) for dialogue with stakeholders.Design/methodology/approachThe paper provides an overview of accountings and accountability in PS and NP organisations. The concept of dialogical communication with stakeholders is studied. The theoretical framework of DAA is supported by empirical investigation through the case studies of two organisations, one PS and one NP organisation. To contextualize findings from the case study, Estonian private schools' published management reports were analysed to explore integrated reporting (IR) elements. The paper ends with discussion and conclusions.FindingsNP and PS aimed to improve their reporting practices. Reporting in the PS organisation were based on traditional accounting and accountability models which work in stable and non-competitive environment. IR, as a format for DAA, could bring added value to the PSO, but the mechanisms to make it work are missing. The NP organisations were already spontaneously practising some IR elements. After learning about IR, the NP organisation committed to IR principles and benefited from its guidelines. Implementing IR together with the concepts of dialogical communication, the organisations could create and benefit from better cooperation with their stakeholders both internally and externally.Research limitations/implicationsThe case study research does not allow for generalisation of the results, which are limited to the case organisations' context and based on their management's subjective opinions. The limitation of qualitative content analysis as a research method in current study, is its possible subjectivity. The limitation is represented by the fact that only one year's data was for analysis.Practical implicationsThis paper can be useful to any PS or NP institution willing to enhance its public accountability and developing dialogue with stakeholders for creation and innovation. This study serves to inform organisations that are searching for ways to improve awareness of IR for communication and co-creation purposes.Social implicationsThis study could help in defining the framework for a larger scale IR-related study in finding trends in PS and NP organisations. The study is a platform for exploring the aspects of developing dialogue with different stakeholders of IR implementation and application process.Originality/valueThe conceptual novelty of the research lies in connecting IRF and dialogical communication concept. The focus is to understand how IR expedites dialogical communication in light of IR framework. In current paper, we observe the presence of IR elements in public sector and non-profit sector organisations' reports.

Analyzing smart cities' reporting: do they report “smart”?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sandra Cohen ◽  
Sotirios Karatzimas
Keyword(s):  
Content Analysis ◽  
Smart City ◽  
Design Methodology ◽  
Smart Cities ◽  
Integrated Reporting ◽  
Financial Reports ◽  
Content Type ◽  
Reporting Practices ◽  
City Councils ◽  
Manifest Content

PurposeThis study examines the reporting practices of a sample of awarded smart cities that report in English by analyzing the financial and non-financial reports published in their websites.Design/methodology/approachThe study performs a manifest content analysis on the financial and non-financial reports published by a sample of awarded – by various networks and organizations – smart cities. Integrated Popular Reporting that builds on Integrated Reporting, Popular Reporting and ICT advancements is used as the reference paradigm to analyze the content and the characteristics of these reports.FindingsThe results indicate that smart cities' reports are mainly developed conventionally and do not embed technological advancements. However, there are several smart cities that adopt a reporting paradigm where the five capitals of Integrated Reporting, over and above the financial one, are discussed.Originality/valueSystematizing the way the existing reports of smart cities are developed provides evidence whether smart cities adopt reporting means that are consistent with their character, as well as, the specific areas they should focus to achieve that. Toward this end, collaborations between citizens and smart city councils, in the philosophy of co-production and co-creation of public value, could prove helpful in the development of useful reports.

Cultural societies and information needs: Croats in New Zealand

2019 ◽  
Vol 68 (8/9) ◽  
pp. 652-673 ◽  
Author(s):  
Maja Krtalić ◽  
Ivana Hebrang Grgić
Keyword(s):  
Content Analysis ◽  
New Zealand ◽  
Significant Role ◽  
Social Life ◽  
Information Dissemination ◽  
Home Country ◽  
Immigrant Communities ◽  
Technological Changes ◽  
Content Type

Purpose The purpose of this paper was to explore how small immigrant communities in host countries collect, disseminate and present information about their home country and their community, and the role of formal societies and clubs in it. Design/methodology/approach This paper presents the results of a case study of the Croatian community in New Zealand. To illustrate how cultural and technological changes affected information dissemination and communication within the community, the case study presents both historical and current situations. Methods used in this case study included a content analysis of historical newspapers published in New Zealand by the Croatian community, content analysis of current webpages and social networking sites, and interviews with participants who have management roles in Croatian societies and communities in New Zealand. Data were collected from December 2018 to February 2019. Findings Formally established clubs and societies, but also informal groups of immigrants and their descendants can play a significant role in providing their members with information about the culture, social life and events of the home country. They also play a significant role in preserving part of the history and heritage which is relevant, not only for a specific community but also for the history and culture of a home country. Originality/value The methodology used in the research is based on data from community archives and can be used for studying other small immigrant communities in New Zealand or abroad. The case study presented in the paper illustrates how the information environment of small immigrant communities develops and changes over the years under the influence of diverse political, social and technological changes.

scholarly journals Compliance with materiality in G4-sustainability reports by electric utilities

2019 ◽  
Vol 14 (3) ◽  
pp. 583-608 ◽  
Author(s):  
Johannes Slacik ◽  
Dorothea Greiling
Keyword(s):  
Content Analysis ◽  
Information Needs ◽  
Electric Utility ◽  
Global Reporting Initiative ◽  
Actual Performance ◽  
Content Type ◽  
Reporting Practices ◽  
Reporting Practice ◽  
Sustainability Reports

Purpose Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR. Design/methodology/approach A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC. Findings The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously. Research limitations/implications Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance. Originality/value This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.

Enigmatic brothers’ uniquecorn poised to be a unicorn

2021 ◽  
Vol 11 (4) ◽  
pp. 1-54
Author(s):  
Mohammad Rishad Faridi ◽  
Saloni Sinha
Keyword(s):  
Strategic Management ◽  
Exponential Growth ◽  
Circular Economy ◽  
Linear Growth ◽  
Scale Up ◽  
Growth Mindset ◽  
Content Type ◽  
Generation Z ◽  
Start Up

Learning outcomes Appendix 1: Comic Frames A At the end of the case study discussion, students will able to as follows: Explain various growth strategies as a potential unicorn with the exponential growth mindset rather than linear growth mindset through adaptation of Massive Transformative Purpose (MTP) and Moonshot Thinking (MT). Demonstrate innovative and creative plans and ideas, with the ability to scale up in the circular economy. Review and summarize the power of Collaborative Innovation (CI). Compare and contrast different ways in dealing with Hedgehog and Fox style of leadership into the business. Appendix 2: Comic Frames B At the end of the case study discussion, students will able to as follows: Act with a growth strategy as a potential unicorn with the exponential growth mindset rather than linear growth mindset through adaptation of MTP and MT. Simulate innovative and creative plans and ideas, with the ability to scale up in the circular economy. Assess and leverage the power of CI. Decide and differentiate in dealing with Hedgehog and Fox style of leadership into the business. Case overview/synopsis Ankit Tripathi, was a compassionate 22-year-old, the typical lad from New Delhi, India, who seemed driven to change the world. His elder brother Atul Tripathi, a young, creative 25-year-old, was sat there next to him, beaming with pride and gratitude. Both brothers, being mechanical engineering graduates, had experienced the advancement of technology at the cost of Mother Earth. It pained them no end. It was the reason that Atul had refused to serve as an engineer in a government institution after graduating. The parents were shocked when Ankit followed suit. The brothers were poles apart in their personality and temperament, and it was rare to see them agree on anything in this way. Yet, they agreed to disagree with their parents and ventured into becoming entrepreneurs with a purpose and passion to salvage the environment. They had a vision, but without a proper roadmap, it would certainly be a tough game. Nevertheless, they boldly embarked upon their journey and established their start-up “Uneako” in 2019. “Uneako” was a calculated risk, taking into account family resistance (parents’ attitude/perception), personal conflicts (psychological), financial limitations (resources), shallow expertise (professionalism), social concern acceptability and low awareness (environment), government regulations (legalities/approvals), conflicts between brothers (personality issues), etc. Being from a nonbusiness family, the brothers had defied the wave of obstacles and challenges in daring to start their own business, putting at stake the hard-earned money of their father, Satendra Tripathi. Amidst so much social mockery, would Atul and Ankit succumb and become a laughing stock or would they find something that they could live and die for? Complexity Academic Level Appendix 1: Comic Frames A: This case has been particularly focused on undergraduate level students pursuing business or commerce programs. Especially those studying core courses, for example, entrepreneurial and strategic management. Appendix 2: Comic Frames B: This case has been particularly focused postgraduate-early stage or higher level students pursuing business or commerce programs. Particularly those specializing in entrepreneurial and strategic management courses. Also, can be taught in the entrepreneurial or start-up workshops. Supplementary materials www.pewresearch.org/topics/generation-z/ Paulynice. J.P., (2019) “From Idea to Reality: An Entrepreneur’s Guide to Meaningful Business Growth” Paulynice Consulting Group. Hardy.D., (2015) “The Entrepreneur Roller Coaster: It’s Your Turn to Join The Ride” Success Publishers. Wadhwa.V., Amla.I., Salkever.A., (2020) “From Incremental to Exponential” Berrett-Koehler Publishers. Sustainable Entrepreneurship: Business Success through Sustainability edited by Christina Weidinger, Franz Fischler, René Schmidpeter, Springer 2014. Teaching notes are available for educators only. Subject code CSS 3: Entrepreneurship.

Factors influencing the implementation of electronic records and information management

2019 ◽  
Vol 30 (1) ◽  
pp. 81-99
Author(s):  
Azlan Long Abdullah ◽  
Zawiyah Mohammad Yusof ◽  
Umi Asma Mokhtar
Keyword(s):  
Content Analysis ◽  
Information Management ◽  
Military Service ◽  
Technology Development ◽  
Governance Structure ◽  
Electronic Records ◽  
Research Approach ◽  
Content Type ◽  
Record Keeping

Purpose The purpose of this paper is to explore, identify and gain insight into factors related to electronic records and information management (e-RIM) issues and their influence on the implementation of e-RIM initiative in military service in Malaysia. This exploration was conducted via a literature review and case study. Design/methodology/approach This study adopted a qualitative approach and used a case study involving two army departments in Malaysia. Interviews triangulated by document content analysis and observations were used for data collection. The data were analysed using a directional content analysis approach. Findings This study reveals that people, organizations, technology and processes are the interrelated contexts underlying e-RIM issues which inevitably influence the implementation of e-RIM initiatives. Competency and leadership, governance structure, culture and strategic planning, technology development and record-keeping process are the main factors impacting such efforts, in turn forming potential obstacles for organizations implementing such initiatives. Research limitations/implications The research approach and design adopted and the sample size were insufficient for generalization of the findings. Practical implications This study shows that e-RIM initiatives pose greater challenges related to various issues that cause difficulties in improving and implementing the initiative. Thus, it is crucial for organizations to ascertain and comprehend the factors that influence e-RIM initiatives prior to formulating strategies and approaches in addressing those factors, which would in turn affect the implementation of e-RIM initiatives. Originality/value This study provides insights into the fundamental factors embracing the e-RIM issues which influence the initiatives, and thereby fosters further discussion and research in the subject matter in Malaysia.

Early assessments of the gap between integrated reporting and current corporate reporting

2015 ◽  
Vol 23 (1) ◽  
pp. 92-117 ◽  
Author(s):  
Warwick Stent ◽  
Tuyana Dowler
Keyword(s):  
Problem Solving ◽  
Systems Thinking ◽  
Financial Stability ◽  
Best Practice ◽  
Small Sample ◽  
Integrated Reporting ◽  
Content Type ◽  
Reporting Practices ◽  
Corporate Reporting ◽  
Mandatory Requirement

Purpose – The purpose of this paper is to provide early assessments of the changes for corporate reporting processes, which an emerging initiative like integrated reporting (IR) will require. The authors also consider the potential for these changes to contribute towards resolving major problems such as financial and environmental crises. IR is gaining momentum globally, and the implementation of some form of future mandatory requirement in this regard appears likely. Design/methodology/approach – The authors begin by developing a reporting checklist based on the requirements for IR, which they use to assess the gap between current “best practice” reporting processes and IR. They then propose systems thinking, a widely accepted approach to problem-solving, as a theoretical basis for assessing the IR Framework and for deeper consideration of the gap analysis. They demonstrate, at a paradigm level, how systems thinking can be used to assess IR and find that IR has the potential to offer specific and implementable strategies for operationalising systems thinking principles. Findings – The authors assess 2011 annual reports and related online reporting practices for four New Zealand “best practice reporting entities”, using their reporting checklist. Although none of their sample entities published a full integrated report for 2011, reporting scores range from 70 to 87 per cent. The findings suggest that current reporting processes lack the integration, oversight and due attention to future uncertainties required by IR. While this appears to be a relatively small gap, systems thinking principles indicate that these deficiencies may be critical to sustainability and financial stability, the stated aims of IR. Research limitations/implications – The normal limitations which apply to small sample studies. Practical implications – The IR reporting checklist and systems thinking proposal could be used by policymakers, standard setters and firms to assist in assessing IR’s potential and the additional requirements it will impose for corporate reporting. Originality/value – This study answers calls in the literature for a reactivation of the normative research agenda by assessing IR against systems thinking, a widely accepted approach to problem-solving. It contributes further to an understanding of IR through the development of a unique reporting checklist and by offering empirical evidence derived from application of this checklist.

Capturing toleration on social networks sites using internet-mediated research: June 30th Egyptian revolution case study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Noha A. Nagy ◽  
Amira S.N. Tawadros ◽  
Amal S. Soliman
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Web Content ◽  
Validity And Reliability ◽  
Social Phenomena ◽  
Egyptian Revolution ◽  
Content Type ◽  
Analysis Process ◽  
Egyptian Culture

Purpose This paper aims at understanding the dynamics underlying toleration as a complex social phenomenon and its pattern on Facebook during the June 30th revolution in Egypt. Thanks to the huge advances in ICT, internet-mediated research (IMR) has become one of the most prominent research methodologies in social sciences. Discussions on social network sites cannot be neglected in studying the dynamics complex and emerging social phenomena such as changes in public opinion, culture, attitudes and virtues. Design/methodology/approach To fulfill this aim, the researchers used web content analysis as a method inside IMR paradigm to analyze the discussions on Tamarrod’s Facebook page in the period from June 30th to July 5th and to examine the emerging overall pattern of toleration. Findings The results show indications that toleration is inherent in the Egyptian culture, and that the Egyptian society still keeps its reputation as a highly tolerant society, even in crises periods where tensions are witnessed everywhere. Moreover, the results also show that the web content analysis process proposed in this study is highly reliable and valid. Originality/value The importance of the study lies in introducing a computational and empirical approach to analyze web content in a semi-automated way and proving its validity and reliability to study social phenomena such as toleration.

scholarly journals Investigating risk disclosures in Italian integrated reports

2020 ◽  
Vol 28 (6) ◽  
pp. 1149-1178 ◽  
Author(s):  
James Guthrie ◽  
Francesca Manes Rossi ◽  
Rebecca Levy Orelli ◽  
Giuseppe Nicolò
Keyword(s):  
Content Analysis ◽  
Financial Reporting ◽  
Design Methodology ◽  
Alternative Form ◽  
Risk Disclosure ◽  
Integrated Reporting ◽  
Content Type ◽  
Risk Disclosures ◽  
Do So

Purpose The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR. Design/methodology/approach The authors use risk classifications already provided in the literature to develop a content analysis of Italian organisations’ integrated reports published. Findings The content analysis reveals that most of the Italian organisations incorporate many types of risk disclosure into their integrated reports. Organisations use this alternative form of reporting to communicate risk differently from how they disclose risks in traditional annual financial reporting. That is, the study finds that the organisations use their integrated reports to disclose a broader group of risks, related to the environment and society, and do so using narrative and visual representation. Originality/value The paper contributes to a narrow stream of research investigating risk disclosure provided through IR, contributing to the understanding of the role of IR in representing an organisational risk.

Drivers of the disclosed “connectivity of the capitals”: evidence from integrated reports

2019 ◽  
Vol 10 (5) ◽  
pp. 877-908 ◽  
Author(s):  
Michael Grassmann ◽  
Stephan Fuhrmann ◽  
Thomas W. Guenther
Keyword(s):  
Content Analysis ◽  
Cost Benefit ◽  
Managerial Discretion ◽  
Integrated Reporting ◽  
Firm Level ◽  
Cross Sectional ◽  
Content Type ◽  
Proprietary Costs ◽  
Ir Studies ◽  
Quantitative Results

Purpose Integrated reporting (IR) aims to provide disclosures of the connectivity of non-financial and financial value creation aspects. These disclosures are defined as the disclosed connectivity of the capitals resulting from integrated thinking. This paper aims to investigate the extent of disclosed connectivity of the capitals in integrated reports and its underlying managerial discretion by drawing on economic-based theories. Design/methodology/approach Regression analyses are applied to examine the associations between economic firm-level characteristics and the extent of disclosed connectivity of the capitals. The analyses are based on a content analysis of 169 integrated reports disclosed in 2013 and 2014 by Forbes Global 2000 companies. Findings This paper finds high heterogeneity in the extent of disclosed connectivity of the capitals in current IR practice. This heterogeneity is related to drivers arising from economic-based theories. Firms’ non-financial and financial performance and the importance of strategic shareholders and debt providers are positively associated with the extent of disclosed connectivity of the capitals. The complexity of the business model and a highly competitive environment are negatively associated with the extent of disclosed connectivity of the capitals. Research limitations/implications This paper extends qualitative IR studies on the disclosed connectivity of the capitals by quantitative results from a content analysis for a cross-sectional and global sample. Additionally, this study adds to prior IR literature on the drivers of the binary decision to disclose an integrated report by focusing on the extent of disclosed connectivity of the capitals. Practical implications For report preparers, users and standard setters, the results reveal that perceived cost-benefit considerations (signaling vs. direct and proprietary costs) may explain managerial discretion regarding the connectivity of the capitals within integrated reports. Social implications This paper examines integrated reports, which are intended to inform providers of financial capital and other stakeholders about the connectivity of the six capitals of the IR framework. Originality/value This paper develops a metric disclosure measure of the extent of disclosed connectivity of the capitals. It provides initial evidence of how the IR framework’s focus on this key characteristic is realized in disclosure practice. Concerns about competitive disadvantages and preparation costs limit this key characteristic of integrated reports.

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