Purpose – This study seeks to investigate the likely adoption of integrated reporting (IR), in addition to highlighting the limitations of current reporting practices. In particular, the analysis in this study used the characteristics of diffusion of innovation theory to investigate how perceptions of IR as offering a relative advantage over existing practices; its compatibility to existing organisational values, past experiences and needs; and its perceived complexity impacted on the adoption and diffusion of IR. Design/methodology/approach – Methodology was based on a content analysis of 22 UK FTSE 100 annual and sustainability reports across industries. To build a phenomenological triangulation research approach, semi-structured interviews were conducted with ten senior managers to ascertain their perceptions of current SR practices and IR. Findings – The analysis in this study revealed that low/medium levels of linkages exist between the majority of reports in the sample, thus limiting their usefulness. Based on these findings, this study suggests that senior managers perceive IR as having a relative advantage over existing practice. Overall, the senior managers interviewed were supportive of IR and this research revealed that many companies are starting to integrate their reporting along IR guidelines. This study further identifies factors that are likely to impact on more widespread diffusion of IR. Research limitations/implications – The sample size to assess linkages between reports was based on a sample of company reports across industries to give a balanced view of reporting practices. This could be viewed as a limitation as it was not a representative sample of the population as a whole. Another limitation of this research study was the small sample of organisations that participated in the interview process, and the single country focus. Practical implications – This study has identified several factors that were likely to impact on wider spread diffusion of IR, which should be of interest to practitioners in this field as well as those considering the adoption of IR. Originality/value – As an emerging phenomenon, there are few empirical studies exploring IR practices and perceptions. To the best of the authors' knowledge, this is the first paper that provides some insights into IR from a UK perspective.

Purpose -The purpose of this paper is to examine corporate social responsibility (CSR) reporting by banks in the developing economy of Bangladesh. This paper also aims to examine the users' perceptions relating to CSR disclosures issues.Design/methodology/approach -The study collected two types of data. First the annual reports of 20 selected banking companies, which are listed in Dhaka Stock Exchange (DSE), were considered. A questionnaire was also used to investigate the level of users' understanding and their perception of CSR reporting.Findings -The principal findings are twofold: first, the study shows that the selected banking companies did some (albeit little) CSR reporting on a voluntary basis. Second, that the user groups are in favor of CSR reporting, and would like to see more disclosure. The current disclosures by the selected banks, however, are not ample at all to measure the social responsiveness of the organizations.Originality/value -The paper provides useful informaiton on users' perceptions relating to CSR disclosures issues.

PurposeThe increasing demand of stakeholders' interests in social performance has put pressure on corporations to undertake social responsibility reporting in their operations in order to satisfy the demands and to gain public support. Some organisations have already responded, either by publishing a separate report regarding their social activities, or by providing such information in their annual report or on their web site. However, in some developing countries such as Indonesia, there is little or no regulation and with no expectation to follow international standards, corporations in these countries tend not to provide corporate social responsibility (CSR) reports. As there is a lack of regulatory controls in reporting CSR activities in most developing countries, the question of what the “carrot” is for the corporations is the crux of this research. The purpose of this paper is to investigate whether Indonesian corporations are aware of CSR.Design/methodology/approachThis research aims to investigate the level of CSR conducted by the top 50 corporations in Indonesia based on Global Reporting Initiative (GRI) guidelines, as well as to investigate the relationship between CSR and profitability. The profitability variables chosen are earnings before interest, tax, depreciation and amortisation (EBITDA) and earnings per share (EPS). The GRI guidelines have been chosen for this study to be used as a basis to measure corporations' social responsibility activities. The dataset was based on the years 2003‐2007, and the data collected in 2008.FindingsThis study showed that Indonesian corporations are already aware of the increasing demands and provide CSR information to stakeholders in the emerging economy. The CSR reporting measured as per the GRI indicated that five out of 45 corporations (11 per cent) completed a maximum of six GRI indicators, ten corporations (22 per cent) fulfilled five indicators and 16 corporations (36 per cent) complied with four indicators. The analyses revealed that there is a positive relationship between CSR and profitability, although it is weak (18 per cent for EBITDA and 16 per cent for EPS). Therefore, it can be argued that reporting social responsibility activities is beneficial for corporations in emerging economies such as Indonesia.Originality/valueFrom the literature, the authors have concluded that there is no research evidence of a study that analyses the depth or level of CSR reporting among Indonesian corporations, hence there is a contribution to new knowledge as the analysis reveals new findings in relation to a developing country. Although there are studies measuring the relationship between CSR reporting and financial performance such as EPS, this study further explores the correlation by introducing a new variable, i.e. EBITDA.

PurposeThis paper attempts to prove that strategically investing in corporate social responsibility (CSR) will maximize profits while satisfying the demands from multiple stakeholders.Design/methodology/approachThe paper adopts a quantitative analysis and exploratory approach. It studies the CSR practices of 20 selected UK companies. The analysis of CSR policies is based on the global reporting initiative (GRI) guidelines. The analysis took a further step in examining the trends of earnings per share (EPS) of the selected companies.FindingsThe findings revealed that out of the 20 selected companies, only four achieved all six guidelines as per the GRI. In regression analysis of the variables CSR and EPS, a very weak (causal) but positive relationship was evident (R2=0.147).Research limitations/implicationsThe study was applied to 20 selected companies in the UK. Future research should be extended to a larger sample in order to analyze the strength of the relationship between EPS and CSR. The study applied variables of CSR based on GRI. Other measures may reveal different insights.Practical implicationsIn the strategic sense, CSR investments are not just another business cost but are essential for a firm's continued survival in the ever increasingly competitive business world of today. This understanding is crucial as there is an escalation of concern by both society and corporations in the modern world. More so, it is increasingly and widely accepted that attempting to isolate business from society is unrealistic and that dichotomising economic and social objectives as distinct and competing is false.Originality/valueThe paper applies the variable EPS and seeks to establish a relationship with the CSR as measured according to the GRI.

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