Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory

Katsikas, Epameinondas; Rossi, Francesca Manes; Orelli, Rebecca Levy

doi:10.1007/978-3-319-47235-5_2

Cited by 4 publications

(2 citation statements)

References 143 publications

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“…Eccles and Youmans (2015) remark that integrated reporting consists of combining the traditional, financially oriented annual report with the material parts of a corporation's sustainability report, showing the links between the different dimensions of performance. However, integrated reporting is not only about accountability and external reporting but also about deploying the integrated thinking notion and transforming decision-making and actions within organisations (Guthrie et al, 2017;Katsikas et al, 2017;Maniora, 2017;Miller and Power, 2013).…”

Section: Introductionmentioning

confidence: 99%

Is integrated reporting transformative?

Gutiérrez¹,

Ruiz²,

Larrínaga

2019

SAMPJ

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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 based on qualitative semi-structured interviews and documentary analysis. The study is based on the Spanish integrated reporting field. Findings This 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, the paper provides insights to assess the transformative potential of integrated reporting.

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Section: Introductionmentioning

confidence: 99%

Is integrated reporting transformative?

Gutiérrez¹,

Ruiz²,

Larrínaga

2019

SAMPJ

View full text Add to dashboard Cite

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“…It underscores the concept that the forms, outcomes and dynamics of firms are influenced by other social institutions (Brammer, Jackson & Matten (2012). According to institutional theorists organisations tend to follow the formal structures and procedures that are valued in their social and cultural environment in order to achieve legitimacy and to secure the resources that are essential for their survival (DiMaggio & Powell, 1983;Katsikas, 2017).…”

Section: Stakeholder Theorymentioning

confidence: 99%

The Impact of Corporate Governance on Corporate Social Responsibility Disclosures: Evidence from Botswana Stock Exchange

2019

RJFA

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The nexus between corporate governance (CG) and corporate social responsibility (CSR) is well researched and established in literature. However, the debate regarding the influence corporate governance exerts on corporate social responsibility engagements and reporting is still inconclusive. This study investigates the impact of CG mechanisms on CSR disclosure among the listed companies in Botswana. The study employs content analysis to extract relevant data from annual reports for period 2014 to 2017. Comprehensiveness of descriptions of entity engagements in community involvement, human resources, environment and product and consumers is used as dependent variable while board size, board meeting frequency, ratio of independent directors to board size, the size of audit committee and its meeting frequency are used as independent variables. Company size and Return on assets are controlling variables. Least square regression method is used to analyse the effect of CG attributes on CSR disclosures. Comprehensiveness of disclosure is measured by sentences of reporting, availability of comparative figures, presence of photos and quantified CSR descriptions. The results suggest that the board size, board independence and audit committee meetings frequency have a statistically significant positive influence on corporate social responsibility reports. Company size also reflected a significant positive association with CSR disclosure. These results have implications on composition and structure of the board of directors which should be accorded due attention as the firms work to improve responsiveness to their stakeholders' demands through CSR investments and disclosures.

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Creating value by corporate anti‐corruption models: An empirical analysis in the Italian scenario

Trequattrini,

Nappo,

Cuozzo

et al. 2024

Corp Soc Responsibility Env

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This paper aims to identify the main issues and drivers of sustainable corporate governance to prevent corruption and increase companies' profitability by drafting corporate organizational models, highlighting exploratory evidence from the corporate sample. This document is based on two phases. First, the analysis aims to understand any link between adopting an organization, management, and control model according to Legislative Decree 8 June 2001, no.—231 and company performance. The survey concerned a sample of companies operating in the construction sector. We have therefore tried to demonstrate whether the companies in possession of the so‐called “231 model” present higher profitability than the same companies in the industry, which, on the contrary, have decided not to adopt this model. Second, the content analysis research method is applied to the corporate organizational models that have adhered to drafting the documents on the sample of companies. It was investigated whether companies operating in the construction sector, which adopt an organizational model, have higher performances than companies which do not adopt an organizational model in line with the Italian Legislative Decree 231 and whether there is a correlation between the adoption of a “complete” organizational model in line with Italian Legislative Decree 231 and company performance. This paper proposes the analysis of the sustainable compliance models of Italian companies to prevent corruption and profitability in their corporate governance and the path for future research on the topic.

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Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory

Cited by 4 publications

References 143 publications

Is integrated reporting transformative?

Is integrated reporting transformative?

The Impact of Corporate Governance on Corporate Social Responsibility Disclosures: Evidence from Botswana Stock Exchange

Creating value by corporate anti‐corruption models: An empirical analysis in the Italian scenario

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