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Integrated Reporting and internal mechanisms of change

Integrated Reporting and internal mechanisms of change Purpose – The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and explores whether integrated reporting is stimulating innovative disclosure mechanisms. Design/methodology/approach – The study was based on in‐depth semi‐structured interviews with organisations in varying stages of implementing integrated reporting. In total, 23 interviews were conducted with sustainability managers, finance managers and communications managers across 15 organisations. A content analysis of the interviews was undertaken using qualitative coding techniques. Findings – While the organisations that are producing some form of integrated report are changing their processes and structures, or at least talking about it, their adoption of integrated reporting has not necessarily stimulated new innovations in disclosure mechanisms. This study did not uncover radical, transformative change to reporting processes, but rather incremental changes to processes and structures that previously supported sustainability reporting. Research limitations/implications – A major limitation of this research study was the small sample of organisations and stakeholders that participated, and the single‐country focus. Finance, accounting and strategy people were particularly under‐represented in this study, as well as external stakeholders, and the conclusions can only be tentative until further tested. Practical implications – This paper sheds light on the practices of early adopters of integrated reporting, and their learning could inform other organisations considering an integrated reporting approach. Originality/value – As an emerging phenomenon, there are few empirical studies exploring integrated reporting practices and this paper provides some insights into integrated reporting in Australia. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Integrated Reporting and internal mechanisms of change

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Publisher
Emerald Publishing
Copyright
Copyright © 2014 Emerald Group Publishing Limited. All rights reserved.
ISSN
0951-3574
DOI
10.1108/AAAJ-03-2013-1279
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and explores whether integrated reporting is stimulating innovative disclosure mechanisms. Design/methodology/approach – The study was based on in‐depth semi‐structured interviews with organisations in varying stages of implementing integrated reporting. In total, 23 interviews were conducted with sustainability managers, finance managers and communications managers across 15 organisations. A content analysis of the interviews was undertaken using qualitative coding techniques. Findings – While the organisations that are producing some form of integrated report are changing their processes and structures, or at least talking about it, their adoption of integrated reporting has not necessarily stimulated new innovations in disclosure mechanisms. This study did not uncover radical, transformative change to reporting processes, but rather incremental changes to processes and structures that previously supported sustainability reporting. Research limitations/implications – A major limitation of this research study was the small sample of organisations and stakeholders that participated, and the single‐country focus. Finance, accounting and strategy people were particularly under‐represented in this study, as well as external stakeholders, and the conclusions can only be tentative until further tested. Practical implications – This paper sheds light on the practices of early adopters of integrated reporting, and their learning could inform other organisations considering an integrated reporting approach. Originality/value – As an emerging phenomenon, there are few empirical studies exploring integrated reporting practices and this paper provides some insights into integrated reporting in Australia.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Aug 27, 2014

Keywords: Organisational change; Disclosure; Sustainability reporting; Integrated reporting

References