Corporate governance, integrated reporting, and stakeholder management: A case study of Eskom

Abstract Integrated Reporting (IR), the latest approach in corporate reporting, is one of the most discussed topics of the past several years. Recently, companies and companies have realized that the former business model, which was based only on profit-taking without regard to employees, the environment and society, needs to be revised and should take into account wider objectives than financial ones. Therefore, current societies adopt a pluralistic approach and aim to include in their concerns stakeholders’ needs, sustainability, business ethics and transparency. From the aforementioned aspects derives the research question of the present study, aiming in this way to determine the degree of adoption of the integrated reporting of the Romanian companies listed on the Bucharest Stock Exchange, as well as the analysis of the corporate governance reporting degree of the companies included in the study. The results show us the current state of the art for this issue.

Download Full-text

A case study of ethical/green/environmental funds, corporate governance and stakeholder management

Business Strategy and the Environment ◽

10.1002/bse.3280030304 ◽

1994 ◽

Vol 3 (3) ◽

pp. 22-26 ◽

Cited By ~ 2

Author(s):

Nicolas Schoenenberger

Keyword(s):

Corporate Governance ◽

Stakeholder Management

Download Full-text

Improving the integrated reporting of electric-power industry companies

International Accounting ◽

10.24891/ia.23.8.922 ◽

2020 ◽

Vol 23 (8) ◽

pp. 922-939

Author(s):

N.V. Malinovskaya ◽

M.D. Malinovskii

Keyword(s):

Comparative Analysis ◽

Electric Power ◽

Electric Power Industry ◽

Power Industry ◽

Integrated Reporting ◽

Strategic Objectives ◽

Methods Of Analysis ◽

Analysis And Synthesis ◽

Guiding Principles

Subject. This article deals with the issues relating to improving integrated reporting in terms of dovetailing strategic objectives with capital changes. Objectives. The article aims to develop a system of indicators for disclosure of capital types in integrated reporting of electricity generating companies, as well as recommendations aimed at implementing the fundamental concepts and guiding principles of integrated reporting. Methods. For the study, we used the methods of analysis and synthesis, comparison, generalization, and abstraction. As a case study, we conduct a comparative analysis of the disclosure of six types of capital by the largest electricity generating companies, namely PAO Inter RAO, AO Rosenergoatom and PAO RusHydro. Results. The article formulates proposals for disclosure of capital information to address such a lack of accountability as a contradiction to the principle of coherence. It proposes a system of indicators (core and additional) for disclosure of six types of capital by electricity generating companies. Conclusions. A significant reporting problem is the lack of correlation between key strategic objectives and capital changes. The formulated recommendations for disclosure of capital information can help solve this problem, and increase the attractiveness of the integrated report for capital providers.

Download Full-text