scholarly journals Awareness of Integrated Reporting in Ghana :A Case Study at Asante Akim Central Municipality

2022 ◽  
Vol 05 (12) ◽  
pp. 430-436
Author(s):  
Job Boahen ◽  
Dr. Ephraim Awinbugri Armstrong
Keyword(s):  
Integrated Reporting

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.

Integrated Reporting in Municipally Owned Corporations: A Case Study in Italy

2020 ◽  
pp. 175-194
Author(s):  
Spiridione Lucio Dicorato ◽  
Chiara Di Gerio ◽  
Gloria Fiorani ◽  
Giuseppe Paciullo
Keyword(s):  
Integrated Reporting

Exploring the nexus between integrated reporting and sustainability embeddedness

2019 ◽  
Vol 10 (5) ◽  
pp. 822-843 ◽  
Author(s):  
Catherine Le Roux ◽  
Marius Pretorius
Keyword(s):  
Stock Exchange ◽  
Single Case ◽  
Listed Company ◽  
Data Gathering ◽  
Integrated Reporting ◽  
Content Type ◽  
Multiple Data ◽  
Practical Implications ◽  
Insight Into

Purpose This paper aims to explore the nexus between integrated reporting and sustainability embeddedness. It seeks to contribute to a better understanding of the nexus by obtaining in-depth insight from the sensemaking of those in practice. Design/methodology/approach A single exploratory case study design strategy was applied to a leading stock exchange listed company in the property industry in South Africa. Rich qualitative data were gathered by applying multiple data gathering techniques to a diverse group of employees within the case company. Findings This empirical study contributes a metaphor of a cog and chain and nine themes that elucidate employee sensemaking at the nexus. Integrated reporting was found to drive sustainability embeddedness and foster changes within the organisation. The themes offer in-depth insight into how employees made sense of integrated reporting as a driver for sustainability embeddedness. Research limitations/implications The findings emerged from a single case study that operated in a mandatory disclosure context and are therefore not generalisable. The findings reflect the intended outcomes of integrated reporting and further research to explore the unintended outcomes and challenges associated with integrated reporting is suggested. Practical implications The study contributes to a growing practice based agenda by offering a better understanding of how integrated reporting and sustainability are conceptualised and adopted in practice. Social implications The findings offer organisations’ guidance on integrated reporting and sustainability embeddedness adoption which can have vast implications for society and the environment. Originality/value The study responds to gaps in the literature and calls for studies to explore the intersection between integrated reporting and sustainability embeddedness by engaging those in practice.

The Free State University integrated reporting: a critical consideration

2015 ◽  
Vol 16 (2) ◽  
pp. 443-462 ◽  
Author(s):  
Stefania Veltri ◽  
Antonella Silvestri
Keyword(s):  
Real Life ◽  
State University ◽  
Integrated Reporting ◽  
Content Type ◽  
Stakeholder Relationships ◽  
Study Approach ◽  
Depth Analysis ◽  
Social Capitals ◽  
International Integrated Reporting Council

Purpose – The purpose of this paper is to explore the integrated report (IR) of a South African public university (UFS), by comparing it with the International Integrated Reporting Council (IIRC) framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC and non-IC information into a single report for stakeholders. Design/methodology/approach – The paper employs the case study approach, which is appropriate when a researcher needs to conduct a holistic and in-depth analysis of a complex phenomenon in its real-life context. As such, this method is particularly suitable for exploring intellectual and social capitals, which is complex and context-dependent by nature. Findings – UFS IR includes the content elements of the IIRC framework as labels, but it does not deepen their meaning. As regards the IIRC guidelines principles, the analysis of the UFS IR shows that it does not seem to follow them. Briefly, the data do not have an outlook orientation, the information is not interconnected, the stakeholder relationships are not highlighted and the organisational ability to create value is not disclosed. Research limitations/implications – The implications based on the “bad” experience of UFS IR aims to extend the findings of the case study by shedding light on the levers and the barriers that managers have to face when implementing an IRing project in their organisations. Originality/value – To the best of the knowledge the research is the first investigating the IR theme in the public sector, specifically the higher education sector, dealing with disclosing IC (and non-IC) information within a new reporting mode: the IR.

scholarly journals NEW TRENDS IN MANAGEMENT INTEGRATED REPORTING NEW STAGE OF NON-FINANCIAL DISCLOSURES – CASE STUDY

2016 ◽  
Vol 11 (1) ◽  
pp. 335-347
Author(s):  
Marzanna CHYBOWSKA
Keyword(s):  
Integrated Reporting ◽  
Financial Disclosures

Realizacja strategii zrównoważonego rozwoju wymaga raportowania danych pozafinansowych obrazujących osiągnięcia w obszarze środowiska, społecznym i ładu korporacyjnego. Raportowanie pozafinansowe, jak też ujawnienia pozafinansowe w rocznych raportach finansowych, wynikać mogą z obowiązujących regulacji prawnych. Duże znaczenie w dalszym rozwoju raportowania pozafinansowego mają przyjęte ostatnio przez UE nowe regulacje prawne. Raportowanie pozafinansowe korzystać może z idei raportowania zintegrowanego, która oznacza więcej niż tylko publikowanie jednego raportu rocznego zawierającego dane finansowe i pozafinansowe. Przydatne staje się poznanie mechanizmu ewolucji raportowania pozafinansowego oraz integracji raportów finansowych z pozafinansowymi. W tym celu przeprowadzono studium przypadku polskiego pioniera raportowania integrowanego Grupy LOTOS S.A.

scholarly journals Adoption of Integrated Reporting: Reasons and Benefits—A Case Study Analysis

2018 ◽  
Vol 13 (12) ◽  
pp. 244 ◽  
Author(s):  
Filippo Vitolla ◽  
Nicola Raimo
Keyword(s):  
Positive Impact ◽  
Point Of View ◽  
Integrated Reporting ◽  
Case Study Analysis ◽  
Corporate Reporting ◽  
External Point ◽  
Potential Benefits ◽  
Reporting Tool ◽  
Limited Diffusion

Integrated reporting is the new corporate reporting tool that includes financial and non-financial information in a single document. Although some studies describe the potential benefits of integrated reporting, this practice is still not widespread. One of the reasons for the limited diffusion is linked to the absence of empirical evidence that demonstrates the actual concreteness of these benefits for organizations that decide to adopt integrated reporting. This study analyses the process of adopting integrated reporting and the benefits associated with it through a case study. In particular, the case of Generali Group is analysed in the aim of highlighting the adoption path and the effects deriving from the implementation of integrated reporting in a context like the Italian one, still not very attentive to these issues. The findings show how the implementation of integrated reporting has been the result of a clear desire of top management and that the adoption of this practice has had a decidedly positive impact both from an internal and external point of view.

A research template to evaluate the degree of accountability of integrated reporting: a case study

2017 ◽  
Vol 25 (4) ◽  
pp. 675-704 ◽  
Author(s):  
Antonella Silvestri ◽  
Stefania Veltri ◽  
Andrea Venturelli ◽  
Saverio Petruzzelli
Keyword(s):  
Stakeholder Involvement ◽  
Integrated Reporting ◽  
Content Type ◽  
Research Framework ◽  
Specific Research ◽  
Study Approach ◽  
Interpretative Approach

Purpose The scope of the study is to analyze an Italian family firm operating in the transformation and marketing of durum wheat to investigate the degree of accountability of the integrated reporting (IR) disclosed by the organization. Design/methodology/approach The paper uses a case study approach proposing a specific research template to evaluate the implementation of IR depicting the role of three main dimensions: stakeholder involvement, business model and integration. Findings The paper enriches theoretical conceptualization of the implementation of IR proposing a new conceptual model that adds empirical findings to the literature on IR and at the same time addresses the call for studies of Dumay et al. (2016) to engage more with practice and development on IR. Research limitations/implications The use of a specific research framework constitutes both the main strength of the paper and also its main limit, as the dimensions of the framework have been chosen by the authors, and the observations and conclusions are based on the authors’ analysis under an interpretative approach. Practical implications The implementation of the same research framework to other organizational IR documents could allow comparisons to be expressed on the quality of the IR disclosed by different organizations and on the same organization in different periods of time. Originality/value The main originality of this paper is the creation and the employment of a specific template to analyze the degree of accountability of the case study selected representing a non-listed Italian company operating in the food industry.

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).

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