Integrated reporting: perspectives of corporate report preparers and other stakeholders

Adhariani, Desi; Villiers, Charl de

doi:10.1108/sampj-02-2018-0043

Cited by 90 publications

(127 citation statements)

References 59 publications

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“…16 % were unsure but did not disagree with this idea. The positive findings in the present study were higher than those in the MIA-ACCA (2016) survey (54%) and that of the Indonesian survey (66%) (Adhariani and de Villiers, 2018). Nevertheless, no conclusion can be inferred from this statistics as it is important to note that that each of these countries are different in every aspect and so is the sample size being used currently.…”

Section: Ir Adoption In Mauritiuscontrasting

confidence: 82%

“…Finally 8% of them obtained their training on IR as part of their degree in international universities. So, apart from training, conferences and seminars which have been recommended by Adhariani and de Villiers (2018), in the current study, it has been deduced that, HEIs in Mauritius are not providing adequate IR proficiency. Hence, it is very important for HEIs to respond to this lack of IR proficiency, including its technical aspects and its benefits.…”

Section: Training Of Employeesmentioning

confidence: 65%

“…(2016) in which 13% of the respondents had good or in depth knowledge, the situation in Mauritius was much better at 47%. Similar to the MIA-ACCA (2016) and the Indonesian survey (Adhariani and de Villiers, 2018), the low level of knowledge in the Mauritian sample is understandable, given that IR is a new global initiative and the take up by companies has been limited. This implies that there may be a need to provide IR training (Adhariani and de Villiers, 2018) and this is further discussed in this study.…”

Section: Figure 2 Categories Of Reporting Stakeholdersmentioning

confidence: 75%

“…Finally, Although a similar research has been conducted in developing countries such as Bangladesh (Islam and Islam, 2018), Malawi (Lipunga, 2015), and Indonesia (Adhariani and de Villiers, 2018), results cannot be expected to be the same in Mauritius due to significant contextual differences in terms of corporate reporting, the use of corporate information and the corporate culture.…”

Section: Literature Reviewmentioning

confidence: 88%

“…The mainstream of empirical studies have utilized evidence from UK, US, Europe and Asia. Internationally, there is still limited research on IR ( Adhariani and de Villiers, 2018;Lodhia, 2015;Haller and Van Staden, 2014;Robertson and Samy, 2015;Atkins, Solomon, Norton & Joseph, 2015). Thus, this study fills the gap in literature by exploring the organizational benefits and implementation challenges of preparing an IR in Mauritius as an African country.…”

Section: Introductionmentioning

confidence: 97%

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Integrated Reporting: The Changing Nature of Accounting Profession

Bachoo¹

2018

AFR

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Integrated Reporting (IR) is a new concept which has been receiving considerable attention from the global community since the formation of the International Integrated Reporting Council (IIRC) in 2010. Mauritius is a fast developing country where IR has gained growing traction over the last three years. It is important to understand the potential for IR in this island where sustainable development must be central to economic thinking as the island state has to preserve its resources in the long run. The purpose of this paper to find out the organizational benefits and implementation challenges of preparing an Integrated Report in Mauritius. It is also extended to identify the knowledge and skills employers perceive relevant for future accounting graduates. A survey is carried out to extract responses from report preparers and other stakeholders (investors, analyst and auditors) from a wide range of industries in Mauritius, to explore their opinions regarding IR. Findings signify that IR is being adopted by a majority of companies in Mauritius, although it is a relatively new concept. A majority thinks IR is improving the current corporate reporting. However, the fear of divulging market and/ or price sensitive information is the main challenge facing the practices of IR in Mauritius. The findings may be useful to better understand the likely development of IR in developing markets, as most of the previous studies on IR focused on developed countries and South Africa.

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Section: Ir Adoption In Mauritiuscontrasting

confidence: 82%

Section: Training Of Employeesmentioning

confidence: 65%

Section: Figure 2 Categories Of Reporting Stakeholdersmentioning

confidence: 75%

Section: Literature Reviewmentioning

confidence: 88%

Section: Introductionmentioning

confidence: 97%

See 3 more Smart Citations

Integrated Reporting: The Changing Nature of Accounting Profession

Bachoo¹

2018

AFR

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Motivations for social and environmental reporting in Spanish SMEs: An inductive content analysis

Guerrero‐Baena,

Castilla‐Polo,

Rodríguez‐Gutiérrez

2024

Bus Strat Env

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This study aims to add to the knowledge on the motivations driving SMEs in Spain to engage in voluntary social and environmental reporting (SER). We apply inductive content analysis to information sourced from interviews with SME owner‐managers, complemented with CEO letters. While the paper confirms that there are several co‐existing motivations for SER in SMEs, inconsistencies are identified between the information disclosed in the two aforementioned sources. Overall, stakeholder engagement seems to be the most important motivation for reporting. Contrary to what the literature to date has shown about the relevance of SME owner‐managers' personal values when it comes to disclosing social and environmental information, our findings suggest that individual beliefs and values are not the main factor driving SER. Results also show industry and firm size are determinants of motivations for SER. The study thus contributes to the literature on this underexplored topic by providing insights into the motivations for SER in SMEs. An understanding of these motivations is pivotal to help policymakers focus their efforts on implementing appropriate institutional reforms in this emerging field.

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The business case for sustainability reporting in SMEs: consultants' and academics' perceptions

Polo

Guerrero‐Baena

2023

Sustainable Development

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The main aim of this paper is to provide insights into how the business case for sustainability reporting (SR) in SMEs is perceived by two groups of experts (consultants and academics). In particular, we examine how these two groups prioritize a set of costs and benefits associated with this type of reporting. The study draws on the best–worst method, a multicriteria decision‐making technique. Interviews were conducted with consultants and academics to gather detailed information about their perceptions regarding the costs and benefits that may be derived from the implementation of SR in SMEs. Consultants identified “competitive advantage” and “reputation and legitimacy” as the most relevant potential benefits of implementing SR in SMEs, while academics identified the “economic cost” as the most important criterion to be considered in the decision‐making process. Experts' perceptions of the business case for sustainability may encourage nonreporting SMEs to engage in sustainability. The identified gap between consultants and academics in the prioritization of costs and benefits is especially relevant to the emerging field of SR in SMEs. The study addresses an important topic from across the social and environmental accounting literature, the business case for SR in SMEs.

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Integrated reporting: perspectives of corporate report preparers and other stakeholders

Cited by 90 publications

References 59 publications

Integrated Reporting: The Changing Nature of Accounting Profession

Integrated Reporting: The Changing Nature of Accounting Profession

Motivations for social and environmental reporting in Spanish SMEs: An inductive content analysis

The business case for sustainability reporting in SMEs: consultants' and academics' perceptions

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