Integrated Reporting : Perspectives of Corporate Report Preparers and Other Stakeholders

Purpose: To explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy.Design/methodology/approach: A survey is used to explore perspectives on IR.Findings: There is a limited level of knowledge regarding integrated reporting, but a high level of interest. Corporate report preparers paradoxically state that they can see the benefits of integrated reporting, yet they are reluctant to implement it.Practical implications: Changes to university curricula, training sessions, seminars, and conferences may be needed to disseminate information regarding integrated reporting.Social implications: Integrated reporting implementation may be stymied by the low levels of knowledge in Southeast Asia and hence lack of demand from stakeholders. High-quality reporting generally supports capital flows into a region and thus influences economic and social well-being. The integrated financial and non-financial information needs of stakeholders thus have an indirect impact on society.Originality/value: Southeast Asia is an economic powerhouse and home to hundreds of millions of people. It is important to understand the potential for integrated reporting in this region. This is one of the first survey of its kind to explore these matters