Is Integrated Reporting Transformative?
Purpose – This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes available in the field.Design/methodology/approach – Drawing on the concept of design archetype, this study conducts an exploratory interpretative analysis of the Spanish integrated reporting field based on qualitative semi-structured interviews and documentary analysis in nineteen Spanish organisations. Findings – Our study reveals that IIRC framework lacks the transformative potential to become an environmental disturbance for corporate reporting practice. It explains how organisations, in their attempt to seek coherence with underlying interpretative schemes, change their structural arrangements (structure, processes and systems) to adopt sustainability and integrated reporting design archetypes available in the field. Though organisational differences are portrayed, the transition from a sustainability-reporting archetype to an integrated-reporting archetype does not seem to be easily achieved.Research limitations/implications – Due to its exploratory nature, further investigation of the transformative potential of integrated reporting is needed to address intra-organisational factors such as internal stakeholder interests, organisational values, individual or collective agency to embed interpretative schemes into structural arrangements, and technical and managerial capabilities enabling action.Practical implications – Findings inform practitioners and policymakers about the hindrances to integrated reporting implementation to be considered for prospective regulation and standardisation.Social implications – The study reflects on the difficulties for both mainstreaming sustainability to influence decision-making and developing reporting archetypes coherent with integrated thinking. Originality/value – By focusing on archetype design, it provides insights to assess the transformative potential of integrated reporting
Year of publication: |
2019
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Authors: | Rodríguez, Pablo |
Other Persons: | Correa Ruiz, Carmen (contributor) ; Larrinaga, Carlos (contributor) |
Publisher: |
[2019]: [S.l.] : SSRN |
Description of contents: | Abstract [papers.ssrn.com] |
Saved in:
Extent: | 1 Online-Ressource |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Sustainability Accounting, Management and Policy Journal, 10(3), 617-644. doi: 10.1108/SAMPJ-12-2017-0156 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 7, 2019 erstellt Volltext nicht verfügbar |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012859833
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