Sustainability management and reporting: the role of integrated reporting for communicating corporate sustainability management

Stacchezzini, Riccardo; Melloni, Gaia; Lai, Alessandro

doi:10.1016/j.jclepro.2016.01.109

Cited by 229 publications

(205 citation statements)

References 39 publications

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“…For example, some firm-level characteristics strongly orient the disclosure achieved through this process (Fasan and Mio, 2016), similarly to what already demonstrated with reference to the specific IIRC content elements (e.g. Melloni et al, 2016;Stacchezzini et al, 2016). However, no previous academic studies explore the materiality process from a practical perspective, even though de Villiers et al (2014) identify materiality as a central topic for a future research agenda, and Unerman and Zappettini (2014) highlight the possibility that companies use materiality to exclude negative information and rhetorically report an image of sustainability that differs from their underlying behaviour.…”

Section: Concept Of Materiality In Corporate Reportingsupporting

confidence: 73%

What does materiality mean to integrated reporting preparers? An empirical exploration

Lai

Melloni

Stacchezzini

2017

MEDAR

Self Cite

112

109

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Purpose-This paper seeks to understand how the principle of materiality gets implemented in integrated reporting contexts.Design/methodology/approach-Drawing on an interpretation of materiality as a social construction, this research explores the meaning that practitioners attach to the principle during their implementation of it. Following an existing framework for exploring materiality in corporate reporting, this study investigates the meaning by focusing on who participates in determining integrated reporting materiality and to whom the integrated report (IR) is addressed. This analysis benefits from in-depth interviews with persons involved in the preparation of IR for a firm that pioneered this form of reporting.Findings-In IR preparers' view, the meaning of materiality corresponds with the company strategy: The IR describes strategic priorities and related actions and results. Capital providers are the primary intended addressees of the material information. Although several actors engage in IR preparation, the materiality determination process is governed by a specific "IR hub" in strict collaboration with and dependence on the CFO.Research limitations/implications-In an IR context, materiality is intimately connected to the function that preparers assign to the report.Originality/value-This novel research opens the "black box" of the process by which materiality gets defined and then practically implemented in an IR context.

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Section: Concept Of Materiality In Corporate Reportingsupporting

confidence: 73%

What does materiality mean to integrated reporting preparers? An empirical exploration

Lai

Melloni

Stacchezzini

2017

MEDAR

Self Cite

112

109

View full text Add to dashboard Cite

show abstract

“…Advocates of integrated reporting -designated IR by the International Integrated Reporting Council (2008) -herald this approach as an effective way to increase the relevance of sustainability information for decision makers. The aim is to promote 'integrated thinking' and to overcome duplications and 'silo thinking' by integrating information systems of internal and external reporting (Stacchezzini, Melloni, and Lai 2016). Early discussions included the idea for an organization's integrated report to be a high-level overview yet the current IR framework proposes replacing other forms of reporting (de Villiers, Rinaldi, and Unerman 2014).…”

Section: • Interviewsmentioning

confidence: 99%

Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers

Niemann

Hoppe

2017

Public Management Review

106

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A growing number of city governments worldwide engage in sustainability reporting, voluntarily and responding to legal pressures. Diverse practices emerged based on unique choices concerning formats, periodicity, authorship and dissemination efforts. Such design questions and associated outcomes are highly relevant for practitioners yet unaddressed in standard guidelines and most prior research that primarily concern content and conjectured reporting benefits. This article presents a framework suited to assessing real-life practices and outcomes. An exploratory evaluation in Amsterdam, Basel, Dublin, Freiburg, Nuremberg and Zurich suggests that sustainability reporting can benefit organizational change, management and communication yet also lead to 'fatigue' and discontinuation.

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“…Thus, few papers have attempted to assess the consequences (costs and benefits) of integrated reporting (Stacchezzini et al, 2016;O'Dwyer, 2003).…”

Section: Potential Tensions For the Development Of Integrated Reportingmentioning

confidence: 99%

“…The integrated reporting offers a great opportunity for practitioners to instil greater confidence among stakeholders, as they become more accountable and transparent (Stacchezzini, Melloni & Lai, 2016;Lozano & Huisingh, 2011). <IR> commends that its integrated reports ought to be concise, reliable and complete, in all material respects, both positive and negative aspects should be reported, in a balanced way and without error or bias.…”

mentioning

confidence: 99%

The integrated reporting of financial, social and sustainability capitals: a critical review and appraisal

Camilleri

2017

IJSSOC

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Sustainability management and reporting: the role of integrated reporting for communicating corporate sustainability management

Cited by 229 publications

References 39 publications

What does materiality mean to integrated reporting preparers? An empirical exploration

What does materiality mean to integrated reporting preparers? An empirical exploration

Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers

The integrated reporting of financial, social and sustainability capitals: a critical review and appraisal

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