Analyzing Value Creation through Six Capitals of Integrated Reporting-A Case Study of Tata Steel Ltd.

2017 ◽  
Vol 15 (1) ◽  
pp. 30
Author(s):  
Babita Kundu
Keyword(s):  
Value Creation ◽  
Integrated Reporting

scholarly journals Integrated reporting and integrated thinking: A case study analysis

2020 ◽  
Vol 18 (1, Special Issue) ◽  
pp. 281-291
Author(s):  
Filippo Vitolla ◽  
Arcangelo Marrone ◽  
Nicola Raimo
Keyword(s):  
Value Creation ◽  
Public Institutions ◽  
Integrated Reporting ◽  
Management Philosophy ◽  
Case Study Analysis ◽  
Holistic Management ◽  
Quality Disclosure ◽  
Private And Public ◽  
A Company

The objective of the paper is to evaluate the motivations behind integrated disclosure, with particular reference to a holistic management philosophy and integrated thinking. This aspect is particularly relevant because very often companies undertake sustainability paths only for purely opportunistic reasons or to respond formally to context pressures. On the contrary, it is very interesting to analyze companies that base their sustainability policies on solid ethical and moral values. In particular, the analysis was conducted through the methodology of the case study, on a company operating in the transport industry. The analyzed company is characterized by a business model oriented towards sustainability. The results of the analysis showed that at the basis of a quality disclosure there is integrated thinking that pervades all managerial processes in a transversal way. In this perspective, integrated reporting becomes a tool capable of offering an articulated representation of shared value creation processes. This has led not only to extend the content of the information reported but also to broaden the categories of recipients of the report (not only investors but also customers, suppliers, communities, workers, private and public institutions).

scholarly journals Implementing integrated reporting to disclose intellectual capital in health organisations: a case study

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Renata Paola Dameri ◽  
Pier Maria Ferrando
Keyword(s):  
Value Creation ◽  
Single Case ◽  
Communication Process ◽  
Healthcare Organisation ◽  
Single Case Study ◽  
Integrated Reporting ◽  
Content Type ◽  
Non Profit ◽  
Innovative Solution

PurposeThe aim of our research is to give empirical and theoretical solutions to some criticalities of the original International Integrated Reporting Framework (IIRF). Indeed, it takes as value creation only the increase of the capitals triggered by business activities, overlooking the fulfilment of the institutional mission that is the actual value creation lever.Design/methodology/approachThe present paper introduces a case study aimed at implementing the IIRF in an Italian non-profit healthcare organisation. The research is based on theory building from cases, action research and interventionist approach. IIRF was adopted because of its claimed ability to support the communication process to stakeholders and the control of value creation. However, IIRF shows several weaknesses.FindingsAn adjusted version of IIRF is suggested, highlighting the role played by IC in the organisational business model and in the value creation process. The adjusted seems able to foster awareness of the role IC in value creation in healthcare organisations.Research limitations/implicationsIn this paper no one of the singles pieces of the adjusted framework is innovative by itself, but jointly they give raise to an innovative solution, able to address the disclosing and managerial needs of the examined organisation. The single case study permits to us to test the weaknesses of the IIRF claimed in the literature, to suggest some adjustments to the original framework and to validate their effectiveness. Thanks to the single case study we then built theoretical constructs developing theory inductively; now the suggested framework can be further tested and validated in other organisations.Originality/valueThe paper introduces an innovative approach to IC reporting and disclosure in healthcare organisations. This is relevant not only for external communication but also for internal aims supporting managers in decision and actions.

Improving the integrated reporting of electric-power industry companies

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.

scholarly journals Differences in Disclosure of Integrated Reports at Energy and Non-Energy Companies

Energies ◽  
2021 ◽  
Vol 14 (5) ◽  
pp. 1253
Author(s):  
Maja Piesiewicz ◽  
Marlena Ciechan-Kujawa ◽  
Paweł Kufel
Keyword(s):  
Ownership Structure ◽  
Value Creation ◽  
Energy Sector ◽  
Financial Data ◽  
Integrated Reporting ◽  
Creation Process ◽  
And Performance ◽  
Energy Companies ◽  
The Impact ◽  
Value Creation Process

Integrated reports combine financial and non-financial data into a comprehensive report outlining the company’s value creation process. Our objective is to find the completeness of disclosures, which is a crucial aspect of an integrated report’s quality. This study contributes to the integrated reporting examination by identifying quantitative and qualitative gaps when applying Integrated Reporting standards, focusing on the energy sector. We conducted the study on 57 published integrated reports of listed companies in Poland. The content of each report was examined for 49 features divided into eight areas. We identify the strengths and weaknesses of current reporting performance and the impact of the company’s sector on reports’ quality. We noted that there are significant differences among the areas. The major problems concern implementing IIRC’s framework on the connections between the business model and the organization’s strategy, risks, opportunities, and performance. Our research also noted that the level of specific disclosures might be related to a company’s ownership structure. We investigated the significance of differences among companies from the energy and non-energy sectors using statistical methods. As a result of the study, we obtained that disclosures’ completeness depends on the operation sector. The companies in the energy sector publish higher-quality integrated reports than companies in the other sectors.

Executives’ Decision Processes at the Front End of Major Projects: The Role of Context and Experience in Value Creation

2020 ◽  
pp. 875697282097722
Author(s):  
Denise Chenger ◽  
Jaana Woiceshyn
Keyword(s):  
Value Creation ◽  
Oil And Gas ◽  
Decision Processes ◽  
Strategic Decision ◽  
Decision Context ◽  
Front End ◽  
Risk Approach ◽  
Multiple Case

The front end of projects is strategically important; yet, how project concepts are identified, evaluated, and selected at the pre-project stage is poorly understood. This article reports on an inductive multiple-case study of how executives made such decisions in major upstream oil and gas projects. The findings show that in such a high-risk context, often an experienced executive makes these decisions alone and he creates value by facilitating growth. We identified three value-creating decision processes that varied by the executives’ risk approach and decision context. These processes depart from the formal project management prescriptions and the strategic decision-making literature.

Proactive Value Co-Creation via Structural Ambidexterity: Customer Success Management and the Modularization of Frontline Roles

2021 ◽  
pp. 109467052199756
Author(s):  
Bryan Hochstein ◽  
Nawar N. Chaker ◽  
Deva Rangarajan ◽  
Duane Nagel ◽  
Nathaniel N. Hartmann
Keyword(s):  
Value Creation ◽  
Functional Role ◽  
Service Firms ◽  
Study Analysis ◽  
Case Study Analysis ◽  
Multilevel Perspective ◽  
Business To Business ◽  
Depth Interviews

An increasing number of business-to-business (B2B) service firms have transitioned to recurring revenue-based solutions. These subscription B2B solutions are becoming increasingly common, yet offer challenges for long-term renewal if value is not consistently realized by the customer. To address this concern, customer success (CS) management has emerged. CS management is based on regular proactive action taken by the seller to (a) educate, prepare, and engage customers for value co-creation; (b) demonstrate the value delivered by the solution; and (c) provide a channel for advocacy on behalf of customers within the service-providing firm. Our findings highlight the under-researched topic of CS in B2B settings. Specifically, we propose the CS function and role as a structural alternative to within-person (i.e., cross-functional) ambidexterity and emphasize the ability of a CS focus by service firms to complement existing firm operations in value creation efforts. Our case study analysis provides a multilevel perspective (i.e., executive, functional role employees, and customers) via in-depth interviews that offer unique insights on “how parts of the service-sales system work together.” Overall, CS is growing as a practice that propagates value to the customer via ongoing success with solutions while improving service-firm renewal and growth of subscription business.

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