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Journal Article
Integrated reporting and internal mechanisms of change
2014
Overview
Purpose
This paper investigates 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. Twenty-three interviews were conducted with sustainability managers, finance managers and communications managers across fifteen 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.
