Integrated Reporting in Higher Education : Insights from Scotland, Northern Ireland and Wales
Purpose – This paper examines the level of disclosure on content elements of Integrated Reporting (IR) in Scotland, Northern Ireland and Wales Higher Education Institutions (HEIs). We suggest that integrated thinking is an internal process that organizations can follow to produce integrated reporting that can be used as an effective mechanism to enhance accountability with stakeholders. Design/methodology/approach – International Integrated Reporting Council (IIRC) guidelines and content analysis are used to analyse IR content elements in HEI reports from 2014-2016. Findings– The results indicate a significant increase in the trend and extent of IR content elements. The HEI specific characteristics examined, such as the establishment of HEI; adoption of IR framework and governing board size are all statistically and positively associated with IR content elements disclosure. This paper introduces signalling theory to explore the idea that appropriate communication via integrated thinking can close the gap between the organization and its stakeholders via increased level of disclosure on IR content elements.Practical implications- The results will assist policymakers and regulators to assess the benefits of voluntary implementation of IR at HEIs and evaluate possible mandatory implementation of IIRC guidelines. Second, the findings can assist managers of institutions interested in implementing integrated reporting. Social implications- The study recommends universities to explicitly address IR issues in reporting as this will increase their impact as leaders of educational thought in addition to their roles as partners, advisors, counsellors and assessors.Originality/ value- The study explores whether HEIs in Scotland, Northern Ireland and Wales provide disclosure on IIRC content elements as a reflection of integrated thinking and whether the connectivity and interdependence between different departments will help to signal to stakeholders how HEIs create value for society
Year of publication: |
2020
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Authors: | Adhikariparajuli, Mahalaxmi |
Other Persons: | Hassan, Abeer (contributor) ; Fletcher, Mary (contributor) ; Elamer, Ahmed A. (contributor) |
Publisher: |
[2020]: [S.l.] : SSRN |
Saved in:
freely available
Extent: | 1 Online-Ressource (42 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Social Responsibility Journal, 2020 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 9, 2020 erstellt |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012841971
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