scholarly journals What does materiality mean to integrated reporting preparers? An empirical exploration

2017 ◽  
Vol 25 (4) ◽  
pp. 533-552 ◽  
Author(s):  
Alessandro Lai ◽  
Gaia Melloni ◽  
Riccardo Stacchezzini
Keyword(s):  
Design Methodology ◽  
Black Box ◽  
Chief Financial Officer ◽  
Integrated Reporting ◽  
Company Strategy ◽  
Content Type ◽  
Corporate Reporting ◽  
Determination Process ◽  
Material Information ◽  
Depth Interviews

Purpose This paper aims to understand how the principle of materiality gets implemented in integrated reporting (IR) contexts. Design/methodology/approach Drawing on an interpretation of materiality as a social construction, this research explores the meaning that practitioners attach to the principle during their implementation of it. Following an existing framework for exploring materiality in corporate reporting, this study investigates the meaning by focusing on who participates in determining IR materiality and to whom the IR is addressed. This analysis benefits from in-depth interviews with persons involved in the preparation of IR for a firm that pioneered this form of reporting. Findings In IR preparers’ view, the meaning of materiality corresponds with the company strategy: The IR describes strategic priorities and related actions and results. Capital providers are the primary intended addressees of the material information. Although several actors engage in IR preparation, the materiality determination process is governed by a specific “IR hub” in strict collaboration with and dependence on the chief financial officer. Research limitations/implications In an IR context, materiality is intimately connected to the function that preparers assign to the report. Originality/value This novel research opens the “black box” of the process by which materiality gets defined and then practically implemented in an IR context.

Readability of integrated reports: an exploratory global study

2019 ◽  
Vol 32 (5) ◽  
pp. 1532-1557
Author(s):  
Gerard William Stone ◽  
Sumit Lodhia
Keyword(s):  
Design Methodology ◽  
Large Scale ◽  
Scale Analysis ◽  
Integrated Reporting ◽  
Content Type ◽  
Corporate Reporting ◽  
Large Scale Analysis ◽  
Accessible Information ◽  
International Integrated Reporting Council ◽  
Practical Implications

Purpose A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible information. In light of this objective, the purpose of this paper is to explore the readability and accessibility of integrated reports, an issue magnified by the IIRC’s continual commitment to clear and readable report language, and its intention for IR to become the corporate reporting norm. Design/methodology/approach In a whole text software facilitated analysis, the study utilises readability measures and supplementary measures of reader accessibility in a multi-year analysis of a large sample of global integrated reports sourced from the IIRC examples database. Findings The findings highlight the low readability of analysed integrated reports and indicate that readability is not improving. The supplementary measures suggest sub-optimal use of visual communication forms and overuse of structural presentation techniques which may contribute to reader accessibility of the analysed reports. Research limitations/implications The study extends readability analysis to an emerging corporate reporting phenomenon and its findings contribute to the growing IR literature. The study applies supplementary measures of reader accessibility which advance the methods available to assess the communication efficacy of integrated and other corporate reports. Practical implications The analysis of the readability and accessibility of integrated reports in the study indicates that the IIRC’s goal of clear, comprehensible and accessible reporting is not reflected by reporters’ practices. This has implications for the IIRC, reporting organisations, report readers and regulators. Originality/value The study represents the first large-scale analysis of the readability and accessibility of global integrated reports.

scholarly journals Integrated reporting and narrative accountability: the role of preparers

2018 ◽  
Vol 31 (5) ◽  
pp. 1381-1405 ◽  
Author(s):  
Alessandro Lai ◽  
Gaia Melloni ◽  
Riccardo Stacchezzini
Keyword(s):  
Corporate Accountability ◽  
Integrated Reporting ◽  
Content Type ◽  
Corporate Reporting ◽  
International Integrated Reporting Council ◽  
Narrative Mode ◽  
Functionalist Approach ◽  
The Empirical Analysis ◽  
Depth Interviews

Purpose The International Integrated Reporting Council claims that integrated reporting (IR) can enhance corporate accountability, yet critical and interpretative studies have contested this outcome. Insufficient empirical research details how preparers experience accountability while constructing IR; to fill this gap, the purpose of this paper is to analyse how the preparers’ mode of cognition influences the patterns of accountability associated with IR. Design/methodology/approach A functionalist approach to narratives helps elucidate the role that the IR preparers’ narrative mode of cognition plays on accountability towards stakeholders. The empirical analysis particularly benefits from in-depth interviews with the IR preparers of a global insurer that has used IR since 2013. Findings The preparers’ narrative mode of cognition facilitates dialogue with IR users. It addresses accountability tensions by revealing the company’s value creation process. Preparers’ efforts to establish a meaningful dialogue with a growing variety of stakeholders through broader and plainer messages reveals the potential of IR as a narrative source of a socializing form of accountability. However, financial stakeholders remain the primary addressees of the reports. Research limitations/implications This paper focusses on preparers’ views; further research should integrate users’ accountability expectations. Originality/value This paper offers new insights for dealing with corporate reporting and accountability in a novel IR setting.

The future of integrated reporting in an emerging market: an analysis of the disclosure conformity level

2020 ◽  
Vol 28 (4) ◽  
pp. 619-634
Author(s):  
Desi Adhariani ◽  
Nick Sciulli
Keyword(s):  
Mixed Method ◽  
Design Methodology ◽  
Emerging Market ◽  
Integrated Reporting ◽  
Content Type ◽  
Voluntary Compliance ◽  
Depth Interviews ◽  
Access Data ◽  
Sustainability Report ◽  
Method Approach

PurposeThis study provides an analysis of the possibility of companies in Indonesia to adopt integrated reporting (IR). This is undertaken by comparing the degree of conformity between current reporting disclosures with that of the IR framework.Design/methodology/approachA mixed-method approach is employed, which entailed using both quantitative and qualitative techniques to access data. For the quantitative analysis, a total of 64 companies are chosen, which represent companies with significant market capitalization included in the LQ45 index (an index for the 45 most liquid stocks) in 2016 and the non-LQ45 by publishing a sustainability report. These companies are selected on the basis of high levels of disclosure compared with other companies and serve as an appropriate benchmark for other listed companies. The level of disclosure conformity is employed using 39 principle disclosure indices and 76 content disclosure indices based on the IR framework. For the qualitative analysis, interviews were conducted with nine interviewees that are considered as experts in the field of IR. The interviews are conducted to assist in providing explanations for the findings.FindingsThe results indicate that approximately 60% of companies (mostly in the banking, finance and mining industries) have an adequate degree of conformity, reflecting their higher probability of voluntary compliance to apply the IR framework. However, the principles of conciseness and connectivity of information provide significant challenges for Indonesian firms when they will consider implementation. Further analysis using in-depth interviews with experts showed that several factors from various perspectives should be considered in shifting to IR.Originality/valueThis study provides empirical evidence on the current reporting landscape of Indonesian firms. Scant research is available on the possible adoption of IR in emerging markets such as Indonesia. Hence, this project raises further possible explanations for the challenges and pressures faced by Indonesian firms in an era of changing stakeholder expectations.

Journey or toolbox? Integrated reporting and processes of organisational change

2019 ◽  
Vol 32 (6) ◽  
pp. 1662-1689 ◽  
Author(s):  
Colin Higgins ◽  
Wendy Stubbs ◽  
Dale Tweedie ◽  
Gregory McCallum
Keyword(s):  
Strategic Management ◽  
Design Methodology ◽  
Academic Research ◽  
Organisational Change ◽  
Early Adopter ◽  
Integrated Reporting ◽  
Systematic Analysis ◽  
Content Type ◽  
Depth Interviews

Purpose Motivated by Morgan’s (1997) analysis of the “paradoxical” role of metaphors in understanding and managing organisations, the purpose of this paper is to assess in what respects organisations using integrated reporting (IR) are on a “journey” of organisational change. Design/methodology/approach The paper analyses IR practitioner literature to interpret the IR journey metaphor more precisely. The authors then use in-depth interviews to assess the extent to which this metaphor captures how six early adopter organisations in Australia implement IR, and what changes result, over four years. Findings The journey metaphor implies substantive and holistic organisational change. By contrast, the authors find organisations use IR in contextual, instrumental and piecemeal ways. The authors propose a “toolbox” metaphor to help (re)present how organisations adapt their reporting to fit decisions already made, and challenges presented, through ordinary and ongoing strategic management. Research limitations/implications Morgan (1997) stresses metaphors are invariably used to both describe and manage organisations. The authors’ analysis identifies specific ways the IR journey metaphor is descriptively misleading. The authors’ “toolbox” metaphor suggests different ways organisations are, or could, manage IR to create value. Originality/value This is the first paper to provide a systematic analysis of the IR journey metaphors, and to assess in what respects this metaphor captures actual organisational practice. The findings also challenge the broader notion in academic research that reporting frameworks can lead organisational change.

Stakeholder engagement in corporate reporting: towards building a strong reputation

2018 ◽  
Vol 36 (4) ◽  
pp. 484-497 ◽  
Author(s):  
Nivea Blackburn ◽  
Val Hooper ◽  
Russell Abratt ◽  
Judy Brown
Keyword(s):  
Stakeholder Engagement ◽  
Design Methodology ◽  
Environmental Issues ◽  
Annual Reports ◽  
Content Type ◽  
Corporate Reporting ◽  
Large Samples ◽  
Qualitative Research Design ◽  
First Time ◽  
Depth Interviews

PurposeThe purpose of this paper is to explore the extent to which organisations engage with stakeholders about social and environmental issues. The authors establish where the designers of these reports source the information reported.Design/methodology/approachThis was an exploratory study that employed a qualitative research design. Interviews with 24 individuals from 15 organisations in New Zealand that are involved with the writing of sustainability reports were conducted. In addition documents were analysed from a number of organisations to allow for triangulation.FindingsFindings indicate that engagement with stakeholders was important and one of the main purposes was to have a licence to stay in business. It was also found that managers do prioritise the saliency of issues. Generally, stakeholders do not get involved in the decision making pertaining to environmental issues in organisations.Research limitations/implicationsThe sample investigated in this study was relatively small so generalisation of the results would be difficult. However, these in depth interviews did provide insights that can be used in further study using large samples and in different countries.Originality/valueThis is the first time that the designers of annual reports were interviewed. They have knowledge of the extent of stakeholder engagement with firms.

Co-workers’ perceptions of and reactions to employee’s involuntary demotion

2019 ◽  
Vol 41 (4) ◽  
pp. 740-757 ◽  
Author(s):  
Sophie Hennekam ◽  
Subramaniam Ananthram ◽  
Steve McKenna
Keyword(s):  
Design Methodology ◽  
Emotional Responses ◽  
Emotional Reaction ◽  
Content Type ◽  
Informational Justice ◽  
Behavioural Responses ◽  
Behavioural Reaction ◽  
Three Stages ◽  
Depth Interviews ◽  
The Way

Purpose The purpose of this paper is to investigate how individuals perceive and react to the involuntary demotion of a co-worker in their organisation. Design/methodology/approach The authors draw on 46 semi-structured in-depth interviews (23 dyads) with co-workers of demoted individuals. Findings The findings suggest that an individual’s observation of the demotion of a co-worker has three stages: their perception of fairness, their emotional reaction and their behavioural reaction. The perception of fairness concerned issues of distributive, procedural, interpersonal and informational justice. The emotional responses identified were feelings of disappointment/disillusion, uncertainty, vulnerability and anger. Finally, the behavioural reactions triggered by their emotional responses included expressions of voice, loyalty, exit and adaptation. Originality/value Perceptions of (in)justice perpetrated on others stimulate emotional and behavioural responses, which impacts organisational functioning. Managers should therefore pay attention to the way a demotion is perceived, not only by those directly concerned, but also by co-workers as observers.

Consumer value creation through WhatsApp use

2019 ◽  
Vol 32 (4) ◽  
pp. 455-471
Author(s):  
Jorge Cruz-Cárdenas ◽  
Jorge Guadalupe-Lanas ◽  
Ekaterina Zabelina ◽  
Andrés Palacio-Fierro ◽  
Margarita Velín-Fárez ◽  
...  
Keyword(s):  
Latin American ◽  
Value Creation ◽  
Emotional Support ◽  
Design Methodology ◽  
Instant Messaging ◽  
Role Performance ◽  
Content Type ◽  
Consumer Value ◽  
Depth Interviews ◽  
Practical Implications

Purpose The purpose of this paper is to understand in-depth how consumers create value in their lives using WhatsApp, the leading mobile instant messaging (MIM) application. Design/methodology/approach The study adopts the perspective of customer-dominant logic (CDL) and uses a qualitative multimethod design involving 3 focus groups and 25 subsequent in-depth interviews. The research setting was Ecuador, a Latin American country. Findings Analysis and interpretation of the participants’ stories made it possible to identify and understand the creation of four types of value: maintaining and strengthening relationships; improving role performance; emotional support; and entertainment and fun. In addition, the present study proposes a conceptual model of consumer value creation as it applies to MIM. Practical implications Understanding the way consumers create value in their lives using MIM is important not only for organizations that offer MIM applications, but also for those companies that develop other applications for mobile phones or for those who wish to use MIM as an electronic word-of-mouth vehicle. Originality/value The current study is one of the first to address the topic of consumer behavior in the use of technologies from the perspective of CDL; this perspective enables an integrated qualitative vision of value creation in which the consumer is the protagonist.

Haunted by the past: transformations and daily challenges of China's prosthetics

2020 ◽  
Vol 10 (1) ◽  
pp. 115-124
Author(s):  
Chunchun Wang
Keyword(s):  
Design Methodology ◽  
Cross Cultural ◽  
Future Research ◽  
Institutional Pressures ◽  
Rehabilitation Center ◽  
Content Type ◽  
The Past ◽  
Daily Experiences ◽  
History Of ◽  
Depth Interviews

PurposeThe purpose of this paper is to examine the transformations of prosthetic practices in China, as well as the daily experiences and dilemmas arising from the everchanging practices since 1949. On the basis of materials, this paper explores an everyday perspective to review the history of technology.Design/methodology/approachEthnography was collected with the application of participant observations, informal interviews and in-depth interviews during a 13-months study at a rehabilitation center in Chengdu, China. The literature on prosthetic manufacturing was also reviewed for this paper.FindingsChina's prosthetic technology seems to evolve from traditional to modern. However, this progressive narrative – innovation-based timeline (Edgerton, 2006, xi) – has been challenged by daily practices. Due to institutional pressures, prosthetists are in a dilemma of selectively using their knowledge to create one kind of device for all prosthesis users with a certain kind of disability, thereby regulating the physical and social experiences of prosthesis users. Besides, prosthesis users are accustomed to prostheses made with old techniques, and must correct themselves from old experiences to the daily practices recognized by the selected techniques.Originality/valueThis paper provides a cross-cultural case to reexamine Edgerton's criticism of the progressive and orderly innovation-centric technological narrative. More importantly, it reviews the history and practices of China's prosthetics from daily experiences rather than Edgerton's concentration on technology; therefore, it provides an everyday perspective for future research on technological transformations.

The role of entrepreneurial families in entrepreneurial ecosystems: the family social capital approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Claudia Benavides-Salazar ◽  
Cristina Iturrioz-Landart ◽  
Cristina Aragón-Amonarriz ◽  
Asunción Ibañez-Romero
Keyword(s):  
Social Capital ◽  
Design Methodology ◽  
Content Type ◽  
Entrepreneurial Ecosystems ◽  
Family Social Capital ◽  
The Family ◽  
Depth Interviews ◽  
Entrepreneurial Dynamics

Purpose This paper aims to investigate how entrepreneurial families (EFs) influence the development of entrepreneurial ecosystems (EEs) by using the family social capital (FSC) approach. Design/methodology/approach For this paper, the authors analyzed the Manizales EE as a case study. The authors used a variety of data collection procedures, including in-depth interviews with 26 entrepreneurs and mentors. Findings The authors established how EFs affect EE development, identifying how the FSC bridging mechanisms impact the EE’s social and cultural attributes, boosting entrepreneurial dynamics. Originality/value The results indicated the relevance of EFs’ embeddedness and the degree of the FSC institutionalization in promoting of entrepreneurship within the EEs.

Understanding knowledge hiding in the context of virtual workplaces

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Suman Choudhary ◽  
Kirti Mishra
Keyword(s):  
Design Methodology ◽  
Virtual Work ◽  
Theory Approach ◽  
Loss Of Control ◽  
Content Type ◽  
Work Arrangements ◽  
Management Literature ◽  
Knowledge Hiding ◽  
Grounded Theory Approach ◽  
Depth Interviews

Purpose This paper aims to explore the implications of virtual work arrangements on employee knowledge hiding (KH) behaviour and the different strategies of KH used by employees in these arrangements. Design/methodology/approach Following a grounded theory approach to understanding KH, 21 semi-structured in-depth interviews were conducted with employees engaged in virtual working setups. The data collected from these informants were then analysed using qualitative methods. Findings The study revealed that virtual work arrangements increase employee KH behaviour because of three reasons: ease of hiding, digital burnout and loss of control. Further, the study found that rationalized hiding is the most commonly adopted strategy by employees engaged in virtual work arrangements, while inclinations towards evasive hiding strategy decrease in this arrangement. Originality/value This is the first study in knowledge management literature that seeks to explain KH in the virtual work context.

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