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1
Comin, Gabriele Valentino <1989>. "Integrated Reporting: un'analisi empirica." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6767.
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L'elaborato tratta della disciplina dell'Integrated Reporting (IR) e delle sue linee guida emesse nel 2013 dall'IIRC (International Integrated Reporting Council). Viene svolta un'analisi empirica sulle società che hanno aderito al Pilot Programme e viene data una votazione in termini di aderenza rispetto al quadro IR internazionale. Infine, dopo aver classificato i risultati, vengono trattati i casi di maggior efficacia in termini di conformità rispetto al Framework.
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Francescon, Andrea <1987>. "Integrated Reporting: una nuova prospettiva." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/2129.
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La tesi si sviluppa in cinque capitoli seguendo un percorso preciso da me elaborato e che porta partendo da una prospettiva generale ad addentrarsi nel cuore della dottrina della rendicontazione con specifica analisi del nuovo report integrato.
Il primo capito fa da introduzione all’argomento e tratta l’importanza del concetto di sostenibilità nella nostra epoca, dapprima trattato con superficialità questo argomento ha pian piano ottenuto l’attenzione della dottrina e non solo.
Sebbene molti sforzi debbano venire ancora compiuti grandi passi avanti sono stati fatti per cercare di migliorare le condizioni ambientali del pianeta e anche le imprese che non si sono mai curate troppo del loro inquinare hanno iniziato a vedere la sostenibilità da un altro punto di vista, non come un intralcio ma come un possibile investimento per il futuro che comporta dei guadagni sia in termini monetari che in termini di benessere sociale.
Nei due capitoli successivi vengono analizzate dapprima i principali metodi di rendicontazione dedicati alla responsabilità sociale, argomento da sempre trattato con una certa superficialità dalla maggior parte delle imprese, visto più come un voler apparire migliori più che come un volerlo essere veramente, ed è quindi anche un analisi di come viene concepita l’etica aziendale al giorno d’oggi.
A seguire si illustrano le principali metodologie di rendicontazione ambientale, ed anche in questo caso la prospettiva è quella dell’etica ambientale, di ciò che le imprese dovrebbero fare e ciò che in realtà esse fanno, di come andrebbero correttamente analizzate le proprie performance ambientali.
Nel quarto capitolo vengono esposti i punti deboli degli attuali modelli di rendicontazione e i vantaggi derivanti da un incremento della trasparenza e della materialità delle informazioni presentate; questi due elementi formano infatti i pilasti del nuovo report integrato basato sulla chiarezza e sulla semplicità d’uso da parte di tutti.
Nel capitolo finale è esposto il vero e proprio report integrato, la nuova prospettiva sostenibile, l’evoluzione dei modelli precedenti: come vi si è arrivati, come funziona, i suoi framework di riferimento, insieme a vantaggi e possibili miglioramenti da compiere nel futuro prossimo, il tutto sviluppato confrontando e riunendo i pareri di numerosi esperti della dottrina
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Gamalero, Alessandro <1990>. "INTEGRATED REPORTING: A CONNNECTIVITY ANALYSIS." Master's Degree Thesis, Università Ca' Foscari Venezia, 2014. http://hdl.handle.net/10579/5284.
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Questo lavoro si focalizza sulla connectivity, la quale è uno dei principi guida alla base dell’Integrated Reporting. Tale principio, ha il merito di mostrare un quadro olistico delle combinazioni e dipendenze degli elementi che influenzano la creazione di valore nel tempo per un’impresa. Essa, infatti, permette di tradurre l’integrated thinking in azioni concrete che influiscano nelle strategie, nelle decisioni e nelle analisi delle performance aziendali.
Nonostante la sua centralità nel tema della rendicontazione integrata, a causa della sua natura complessa e multiforme non sussiste un effettivo standard di analisi del principio, rendendo difficile stabilire anche nel mondo aziendale quando si parla di report altamente connessi.
Per questo motivo, obiettivo di questo lavoro sarà cercare di definire uno standard semplice e chiaro di analisi che sia fedele a quanto previsto nel Framework che è stato redatto per definire l'Integrated Reporting. Oltre a ciò, si disporrà poi una analisi di alcuni report integrati di aziende di diversi settori, per analizzare come la connectivity è vista ed utilizzata allo stato dell'arte nel mondo manageriale e capire quindi i possibili margini di miglioramento sia nella redazione che nella analisi della stessa.
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Manjgafić, Asmir. "Integrated Reporting on Human Capital perspectives." Thesis, Högskolan i Jönköping, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21304.
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Vendrame, Elena <1993>. "Integrated Reporting Process: Its Relevant Issues." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/13828.
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The work aims at describing the new form of reporting: the Integrated Reporting process. The relavant issues analyzed will be the Materiality of information, the Connectivity of information and the Assurance process.The ultimate objective consists of providing the reader with a more detailed insight on how the organization have to deal with the future reporting process and its main challenges.
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Abdel-Hamid, Tarek K. "Integrated financial reporting for a small business." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28298.
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Hannen, Stefan [Verfasser]. "Integrated Reporting : Useful for investors? / Stefan Hannen." Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2017. http://d-nb.info/1144802954/34.
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Polito, Silvia <1988>. "Integrated Reporting e Contesto Culturale: Un'Analisi Internazionale." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/5843.
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la tesi riguarda l'analisi di come i contesti culturali riescano ad impattare nella formulazione dell'Integrated Report. Un'analisi tra contesti culturali riguardanti i paesi sviluppati, messi a paragone con i contesti culturali emergenti
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Guzzon, Lorenzo <1990>. "Integrated reporting per le società sportive professionistiche." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/7706.
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Costa, Vanessa <1995>. "Integrated Reporting, Obiettivi di Sostenibilità e Remuneration." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15416.
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L’argomento trattato nel seguente elaborato considera la definizione e le potenzialità del report integrato come strumento per mostrare ai propri stakeholder le prospettive di creazione di valore di lungo termine dell’azienda. Viene condotto un breve excursus sul contesto attuale, facendo riferimento a concetti chiave come ad esempio la definizione di sviluppo sostenibile, il rapporto Bruntland, l’IIRC e la legislazione europea in materia di non-Financial disclosure. Successivamente, si è procede riportando le principali constatazioni riscontrate in merito a come elementi legati all’ambiente legislativo, economico e organizzativo influenzino il modo di fare reporting da parte di imprese e le informazioni che i manager decidono di inglobarvi. L’obiettivo è quello di riuscire a dimostrare come elementi di contesto ambientali e organizzativi siano in grado di inficiare e influenzare l’efficacia di questo documento. Ci si focalizzerà sull’importanza sempre crescente del concetto di sostenibilità e si cercherà, pertanto, di capire le modalità e le conseguenze derivanti dal legare remunerazione dei manager e obiettivi di sostenibilità.
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Schivo, Giorgia <1995>. "The role of infographics in Integrated Reporting." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/17271.
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Infographics can make a major difference to the integrated report by growing the engagement and awareness of the audience. Take, for example, a business summary page: when it is viewed as a plain body of text, there is a fair risk that the readers will skim over it if they read it at all. Showing this information in a visual manner, using symbols, callouts, and color, can create a sense of excitement and understanding, where the most important detail is highlighted for the audience. This will boost awareness and help communicate the main message
to customers, but it will also lead to improved clarity and meaningful brand interactions.
This thesis will discuss the role of infographics in integrated reporting.
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Goldman, Jonny. "Integrated reporting : inspiring companies to integrate sustainability into their business strategy and practice?" Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15531.
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This research focuses on the potential convergence between the 'form' of corporate sustainability (CS), represented by selected South African companies' integrated reports (IRs), and the underlying 'substance' of CS, being the integration of sustainability into companies' strategy and operations. The research also explores the extent to which organisational culture and management systems underpin and operationalise integrated reporting (IR) and CS. The research is approached from two perspectives: firstly, the research investigates the strategies and implementation of IR and CS independent of one another, and aims to reveal contemporary IR and CS practice and challenges; secondly, the research focuses on the potential relationship between IR and CS by seeking to identify any synergies between the IR and CS, and aims to provide insight into whether IR can further a company's CS ambitions, and if so, how this occurs. The research follows a case study research methodology, which is considered suitable for research into new fields given its predisposition to theory building. The cases were selected from those included in Ernst & Young's Excellence in Integrated Reporting Awards for 2012 (EY 2012 survey), which reviewed and rated the IRs of the top 100 companies on the Johannesburg Stock Exchange (JSE). The sample includes a total of six companies selected from the above-mentioned top 100 companies, being two companies from each of three JSE super-sectors. Of the two companies in each super-sector, one company was recognised by the EY 2012 survey as having produced a superior integrated report and the other company had not achieved such recognition. A detailed review of each company's two most recent IRs and sustainability report was undertaken to inform and facilitate meaningful and insightful interviews with appropriate personnel from various departments within each company, including corporate affairs and communication; environmental; strategy and business development; finance; sustainability; human resources; governance, risk and compliance; and corporate social investment. Primarily open-ended questions were posed to allow for the collection of qualitative, company- specific information on companies' IR and CS strategies and implementation. The broad-based adoption of IR in South Africa, in response to the JSE regulation requiring listed companies to produce an integrated report or explain why they have not, has provided a sound platform for revealing the early stages of IR practice. Although CS is not a new corporate discipline, it remains a somewhat contested corporate practice, evident from the broad spectrum of companies' approaches to CS: these range from a basic compliance standpoint to more holistic synergistic strategies aimed at integrating CS into all parts of the business. Given the differing approaches to, and appetites for, IR and CS amongst the researched companies, the findings identify certain dominant themes of contemporary practice, and reveal opportunities for expanding and improving IR and CS. Indications are that management systems play an important role in the implementation of IR and CS strategies. IR, a relatively stand-alone corporate function, shows limited dependence on organisational culture, which is a key determinant for CS given its extensive reach within companies and reliance on employee buy-in for engaging with CS. The findings also uncover other key insights into the multi-faceted relationships between IR, CS, organisational culture and management systems. Finally, although there are some synergies between IR and CS, these represent a more subtle, constrained IR and CS relationship. To conclude, although the findings recognise that IR can stimulate a focus on CS in companies that have yet to seriously engage with CS, succeeding in IR does not appear for the most part to provide an indication of proficient CS capability, reflecting a decoupling of IR practice and success from that for CS.
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Anand, Aakriti. "Why the U.S. Needs to Implement Integrated Reporting." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1939.
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In the last few years, the inefficiencies of the current corporate reports have become increasingly evident. With increasing engagement in mindful business practices, firm value goes beyond just the financial capital. It is important to consider the environmental, social and governance impacts of operating activities. However, the corporate reporting landscape in the United States of America still lags behind in integrating its information. This paper recognizes the need for corporate reporting to evolve to the Integrated Reporting method. This is followed by an explanation of the benefits and improvements that Integrated Reporting can bring to published information and decision making through its multiple capital model and the guiding principles. This is followed by an analysis of an Integrated Report produced in the United States to shed light on the lack of consolidation with IR in the U.S. In comparison, we will look at an exemplary Integrated Report to understand how implementation of IR Framework has benefited reporting entities in other parts of the world. This paper attempts to bring to the attention the dwindling pace of the U.S. entities in keeping up with corporate reporting trends, why this is potentially problematic and what needs to be done to improve the corporate reporting atmosphere in the U.S. for the benefit of organizations as well as their stakeholders.
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Doardo, Daniela <1988>. "Integrated Reporting e criticità rispetto al modello tradizionale." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/2188.
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Oggetto della tesi è il report integrato: un nuovo modo di comunicare l’informazione da parte delle aziende, si cerca di comprenderne le caratteristiche fondamentali, gli avvenimenti che inducono ad una sua adozione, le modalità di realizzazione. L’Integrated Reporting contiene al suo interno informazioni che sono material per i destinatari dell’informativa stessa, quindi non soltanto finanziarie, ma anche non. Viene confrontato con il modello tradizionale di rendicontazione ossia con il bilancio d’esercizio e con il report di sostenibilità, mettendo in luce le criticità per il suo sviluppo. Le principali sfide consistono nell’avere le caratteristiche di documento rivolto a tutti gli stakeholder, capace di cogliere i valori intangibili (oggi i maggiori value driver per le imprese) e nella costruzione di un framework unitario facilitando quindi le possibilità di comparazione tra le aziende.
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Canzian, Mauro <1990>. "Integrated Reporting: un confronto con gli Annual Reports." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6855.
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L’internazionalizzazione dei mercati, la crescente sensibilità alle tematiche socio-ambientali, la progressiva consapevolezza della multidimensionalità del valore, nonché la pressione dell’attuale crisi finanziaria, hanno reso sempre più evidente il ruolo che le imprese svolgono nel mantenimento di un ambiente sostenibile.
In questa prospettiva, le attuali forme di reporting presentano qualche limite nell’evidenziazione del vero valore creato dalle organizzazioni ed esistono delle forze di cambiamento e delle pressioni derivanti dalla comunità nel complesso che spingono verso un miglioramento degli schemi di rendicontazione classici.
In particolare, da qualche anno, nel mondo accademico si sta sviluppando una nuova modalità di rendicontazione: l’Integrated Reporting, un modello di rendicontazione che potrebbe costituire nel prossimo futuro un cardine delle strategie di comunicazione delle aziende di tutto il mondo. Una rendicontazione strategica, continua, multicanale e differenziata per stakeholder che integra questioni finanziarie, ambientali e sociali delle organizzazioni con la loro governance.
Ma l’Integrated Reporting rappresenta veramente uno strumento efficace per superare tali limiti? Obiettivo della tesi è presentare questo nuovo schema di rendicontazione aziendale e confrontarlo con gli attuali strumenti di reporting (sia dal punto di vista teorico, che empirico), in modo da evidenziarne vantaggi e limiti in relazione allo scopo per cui tale strumento è stato introdotto.
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Petersen, Herman, and Joacim Svensson. "Intellectual Capital Disclosures: The effect of mandatory Integrated Reporting." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-30103.
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Purpose – The purpose of this thesis is to investigate how mandatory obligation to follow the International <IR> Framework while producing the corporate reports influence the intellectual capital disclosures in the reports. Research design – The study uses a disclosure scoreboard to score a selected sample of annual reports depending on whether it disclose intellectual capital information or not. The sample consists of companies listed in South Africa were it is mandatory to follow the integrated reporting framework and companies listen in Sweden where it is not mandatory to produce an integrated report. Empirical results and conclusion – The results of this thesis indicates that the mandatory use of the International <IR> Framework have an impact on the amount of intellectual capital disclosures. Further it concludes that higher level of compliance with the framework further increases the intellectual capital disclosure. Contribution – This study has been an early step towards concluding whether the use of integrated reporting has any effect on the amount of intellectual capital information disclosed in companies’ annual report.
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Calvagno, Francesco <1987>. "Integrated Reporting: analisi dei casi del Pilot Programme IIRC." Master's Degree Thesis, Università Ca' Foscari Venezia, 2013. http://hdl.handle.net/10579/2977.
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La tesi tratta il tema dell’integrated reporting (o report integrato), un argomento particolarmente attuale che sta interessando il mondo del business e dell’accounting. Si tratta di un approccio innovativo al reporting aziendale, che riunisce in un unico documento l’informativa economico-finanziaria e l’informativa di sostenibilità, nel tentativo di fornire un'immagine completa dell’azienda. Lo scopo è quello di fornire un’informazione che sia materiale per il maggior numero possibile di stakeholder, che quindi potranno utilizzarla nei loro processi decisionali. Nella prima parte introduttiva all’argomento si descrive come per la creazione di un report integrato non sia sufficiente associare all’interno di un unico documento informazioni del report finanziario con informazioni del report di sostenibilità, ma sia necessario ripensare tutto il processo del reporting e come il report integrato possa essere a sua volta uno stimolo per una revisione della stessa strategia dell’impresa in chiave sostenibile. Una delle critiche più spesso portate nei confronti di questo strumento è se sia opportuno e possibile riunire tutte le informazioni in unico documento, senza il rischio di semplificazioni eccessive, visti i differenti fabbisogni informativi dei vari destinatari. La risposta pare essere quella di considerare il report integrato come un portale che fornisca un’immagine coesa dell’impresa, dal quale si possa accedere (grazie alla versatitilità degli strumenti informatici), alle diverse informazioni più approfondite che in questo modo mantengono la loro importanza. Nella seconda parte del lavoro vengono analizzati alcuni report di aziende aderenti al progetto pilota dell’IIRC (International Integrated Reporting Council) sull’integrated reporting, per capire come le imprese hanno recepito e hanno reagito alle indicazioni per la creazione del report integrato e quale possa essere la forma definitiva e il ruolo di questo strumento all’interno dell’informativa aziendale.
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Toninato, Lisa <1991>. "Integrated Reporting e rappresentazione del Business Model: un'analisi empirica." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/7233.
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L’argomento della tesi è orientato all’analisi del Business Model nella prospettiva dell’Integrated Reporting, sistema evoluto di rendicontazione che unisce in modo sinergico l’informativa sulle performance finanziarie e non finanziarie delle organizzazioni. Il report integrato mette in luce la capacità delle aziende di generare valore sostenibile in futuro e nasce dall’esigenza di informare in modo esaustivo e trasparente una pluralità di soggetti (stakeholder) ai fini di un miglioramento delle strategie, dei processi decisionali e delle performance aziendali. Nella prima parte della trattazione vengono delineati l’evoluzione delle diverse tipologie di rendicontazione, le motivazioni che hanno indotto all’adozione della rendicontazione integrata e i contenuti del Framework dell’International Integrated Reporting Council, autorità globalmente riconosciuta in tema di report integrato. Successivamente l’attenzione si focalizza sul ruolo assunto dal Business Model nel report integrato delle aziende e si propone un'analisi empirica nel tentativo di comprendere come esse hanno recepito e hanno reagito alle indicazioni del Framework relativamente a questo Elemento di Contenuto.
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Galiazzo, Giulia <1992>. "Integrated reporting ed internal audit: insieme per creare valore." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/12184.
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L'elaborato tratta inizialmente dell'evoluzione della responsabilità sociale d'impresa fino ad arrivare alla creazione dell'integrated reporting.
Si passa poi all'analisi di questo nuovo sistema di rendicontazione, attraverso lo studio del Framework internazionale e della nuova normativa italiana per quanto riguarda il trattamento delle informazioni non finanziarie.
Nel secondo capitolo, invece, si cerca di spiegare la rilevanza dell'internal audit nelle imprese, mostrando il processo che porta alla creazione di valore.
Infine, nell’ultimo capitolo si analizza il rapporto tra IR ed internal audit, per verificare se effettivamente esiste una sinergia. Lo studio si effettua attraverso un analisi qualitativa sviluppata su alcune aziende italiane.
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Tinebra, Nicolo' <1994>. "Integrated Reporting ed Earnings Calls: Circolo Virtuoso o Benchmarking?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/16458.
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La precedente letteratura sull’Integrated Reporting (IR) ha messo in risalto l’importanza dell’adozione dell’(IR) da parte delle aziende, strumento in grado di offrire una buona visione di breve, medio e lungo periodo, e che permette di migliorare la precisione degli analisti sulle previsioni effettuate sugli utili.
Questa tesi contribuisce a questa linea di ricerca indagando sul reale utilizzo di questo strumento di reportistica su due campioni di imprese: quelle che già adottano l’IR e quelle che ancora non lo adottano.
È stato verificato se le informazioni contenute nell’IR siano utilizzate dalle aziende e dagli analisti durante le earnings conference calls, indipendentemente dal fatto che sia adottato o meno.
Da un lato, ci si potrebbe aspettare che gli analisti che seguono le società che adottano l’IR siano interessati ad avere sempre più informazioni aggiornate e dettagliate riguardo le tematiche IR (Circolo Virtuoso).
Dall’altro lato, è possibile aspettarsi che gli analisti che seguono le società che non adottano l’IR, siano interessati ad avere ugualmente informazioni su tematiche IR, in considerazione della sua rilevanza in termini di valore (Benchmarking).
I nostri risultati empirici supportano la prima visione e fortificano l’idea che l’IR sia uno strumento in grado di fornire informazioni rilevanti per gli investitori.
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Appiagyei, Kwadjo. "Evaluating integrated reporting quality, its determinants and its effect on sustainability in a mandatory reporting environment." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2020. https://ro.ecu.edu.au/theses/2378.
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over time firms may be looking beyond merely satisfying the regulatory requirements to realise the full benefits of IR. Furthermore, the study finds that among the three examined determinants of IR quality—political visibility, effective corporate governance and financial performance—on the JSE, political visibility is the best predictor. Also, the study finds evidence to support the assertion that IR affects sustainability. Moreover, IR quality is found to mediate the relationship between corporate governance, political visibility and sustainability performance. Hence, the argument that IR has abandoned sustainability cannot be substantiated. Although IR continues to evolve, the full potential of IR in the corporate reporting environment may not have been realised yet. Therefore, countries and capital market regulators that are considering mandating IR may find the evidence from this study useful in their considerations.
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Melnychenko, Oleksandr, and Ruslan Kostyrko. "Integrated reporting - a tool for the companies’ responsible operation maintenance." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54616.
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1. Sustainability Reporting Guidelines URL: https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdfIt has been specified that changes in the corporate governance paradigm and the interests of stakeholders determine the transformation of corporate reporting. The roadmaps for solving the problem of integrated reporting generation and analysis for the purposes of different users’ information requests were offered.
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Trojetto, Luca <1989>. "Integrated Reporting: analisi empirica delle società aderenti al Pilot Programme." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6775.
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Kalousek, Michal. "Integrovaný reporting v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192842.
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This paper deals with integrated reporting and its use in practice. The theoretical part consists of three areas. The first deals with the development of the corporate reporting from the 16th century to the present day and is further divided into periods of financial reporting, non-financial reporting and history of integrated reporting. Integrated reporting was created as a response to the increasing volume of corporate reports and the related reduction of their informative value. The second area deals with the presentation of the results of three studies that dealt with the application of integrated reporting in practice and the third area summarizes the key aspects of integrated reporting standard. The practical part deals with a comparative analysis of four integrated reports and its aim is to reveal best practice in the context of an approach to integrated reporting in practice and at the same time it serves as source of information for the final discussion, which formulates the limits of integrated reporting and recommends steps for its future development. The reports were selected based on their location in the charts of two institutions that prepares ranking of the best integrated reports, and were examined in terms of meeting the requirements in three areas according to standard IIRC.
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CERIONI, EVA. "Il ruolo dell'integrated reporting nell'economia dell'impresa: un'analisi empirica." Doctoral thesis, Università Politecnica delle Marche, 2018. http://hdl.handle.net/11566/252845.
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Il reporting aziendale ha subito molti cambiamenti. Gli stakeholder, soprattutto, mutano le loro esigenze ed esternano le loro svariate richieste di informazioni così da costringere le aziende a ripensare le loro pratiche di reportistica esterna. Recenti studi forniscono sostegno per la posizione che la tradizionale relazione annuale non fornisce più conoscenze adeguate sulle attività e sul valore creato dalla società per i suoi stakeholder. In risposta a questo sviluppo, nasce l’Integrated Reporting, uno strumento in grado di fornire una visione olistica sulla capacità della società di creare valore in modo sostenibile e rispondere alla chiamata per una visione integrata della società dal punto di vista finanziario e non. Questo lavoro di tesi si propone di esaminare quali sono le reali motivazioni che hanno spinto le maggiori società italiane ad intraprendere la strada del bilancio integrato e soprattutto quali sono i benefici che dopo qualche anno dalla prima pubblicazione riescono a identificare. Questo studio è stato condotto utilizzando una metodologia qualitativa; aiutata da interviste semi-strutturate per la raccolta dei dati ai responsabili dei gruppi di lavoro per l’IR. L’intento è quello di individuare le motivazioni che i top management vogliono avere per avviare la pratica di reportistica integrata. I risultati mostrano una linea comune in merito alle motivazioni che si può riassumere in completezza e trasparenza dei risultati; nonché un elenco esaustivo di benefici dichiarati dalle aziende che incentivo quelle che invece non hanno ancora approcciato all’IR. Il presente lavoro permette ai top management di avere una visione del quadro italiano delle aziende che già hanno avviato questa nuovo forma di rendicontazione e allo stesso tempo la letteratura potrà arricchirsi di motivazioni pratiche che i top management hanno il desiderio di conoscere prima di avviare tale pratica.Corporate reporting has undergone many changes. One main reason is that stakeholders see their needs change and evolve, thus making it necessary for them to express their various requests for information which, in turn, force companies to rethink their external reporting practices. Recent studies support the position that the traditional annual report does not provide stakeholders with an adequate picture of the assets and the value created by the company. In response to this, Integrated Reporting (IR) has been adopted as a solution capable of providing both a holistic view of a company’s ability to create value in a sustainable way and an integrated vision of the company from a financial and a non- financial point of view. Thus, this work aims to examine the real reasons that have pushed major Italian companies to opt for IR and, especially, to explore the benefits that can now be identified a few years beyond the first publication of an Integrated Report. To investigate this topic, an exploratory field study involving eleven Italian companies was conducted. The methodology relied on a qualitative approach, as it allows researchers to deal with complex “how” questions and, at the same time, offers a wide and complete picture of the phenomenon. The work gives senior managers an overview of Italian companies that have already developed this new form of information reporting, while providing valuable insights and an understanding of the perceived organizational benefits of implementing IR requirements. The study also contributes to the debate on managerial motives for producing an Integrated Report and how that may affect future decisions. The findings reveal a common thread among all the study participants, summarized by the completeness and transparency of the results. They also highlight an exhaustive list of benefits reported by these companies, which may serve as an incentive for those that have not yet adopted IR.
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Donkor, Augustine. "Combined assurance, firm reporting and market consequences: The mediating roles of Board monitoring intensity and integrated reporting quality." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2021. https://ro.ecu.edu.au/theses/2432.
Full textAbstract:
There have been changes in corporate reporting practice to meet the changing needs of the business environment and stakeholders, which aimed to improve corporate reporting and capital market performance of firms. Integrated reporting (IR) has evolved as the current corporate reporting framework to overcome the existing limitations of corporate reporting and to promote the disclosure of forward-looking information. However, there are heightened concerns about the reliability of IR and appropriateness of existing assurance mechanisms for current trends in corporate reporting practice. Therefore, the combined assurance (CA) model has been introduced. However, the suitability and consequences (i.e., economic and reporting) of the CA model in the current reporting environment and the role of IR quality and board monitoring intensity (BMI) are rarely examined in the literature. Thus, this study relies on agency and stakeholder theories to empirically assess the economic (i.e., capital market liquidity performance) and reporting (i.e., reporting performance of sustainability [ESG] and financial reporting [FR] quality) consequences of CA quality and the mediating roles of BMI and IR quality.
This study observed a sample of 85 firms on the Johannesburg Stock Exchange in South Africa between 2011 and 2017. The sample firms provided 595 firm-year observations. South Africa was selected for this study, as it is the only country that mandates IR and encourages the CA model.
CA and IR quality were assessed using content analysis. The least-square dummy variable (LSDV) variant of fixed effect (FE) estimating technique with PROCESS macro based on bootstrap confidence intervals was used to estimate the models. The study finds that CA quality is an appropriate assurance mechanism for forward-looking and narrative in nature reports (i.e., IR and ESG). Further, CA quality can reduce firms’ operational disruptions that support real earnings management and is an essential tool to improve capital market liquidity performance of firms. IR is also found to be a superior reporting mechanism to the existing standalone reporting frameworks (i.e., ESG and FR). Moreover, firms’ capital market liquidity and reporting performance are beneficiaries of IR quality. However, the study indicates that CA quality is not ideal for accrual earnings management, and BMI does not directly influence firms’ capital market liquidity performance. The findings generally reveal that BMI and IR quality mediates the relationship between firms’ reporting performance, capital market liquidity performance and CA quality.
The study findings make significant contributions to the ongoing debate of IR’s superiority and the suitability of the CA model in current corporate reporting practice. The finding that IR and CA are relevant to capital market liquidity and firm reporting performance supports the increasing interest in IR and CA globally. Hence, countries, regulatory bodies and standard setters will find the findings helpful in considering the mandatory adoption of IR and the CA model.
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Nkosi, Jabulani Elias. "Going green: the impact of integrated sustainability reporting within JSE companies." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/9129.
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The world is threatened by the possibility of an irreversible catastrophe that many would blame on the environmental impact of the present lifestyle, the results of which are climate change or global warming. This is clearly unacceptable to both present and future generations. If going green really means changing the way we live and pursuing knowledge and practices that can lead to more environmentally friendly and socio-ecologically responsible decisions, it is time to protect the environment and sustain its natural resources for current and future generations. Integrated sustainability reporting should be viewed as a vehicle to accomplish this global agenda of going green beyond mere legal requirements. The purpose of this study was to investigate the impact of integrated sustainability reporting (ISR) on achieving green business status within JSE listed companies. To achieve the purpose, an in-depth literature study and empirical research were undertaken using a triangulation method. After a detailed descriptive and content analysis of the collected primary and secondary data, the study found the following: Most of the JSE listed corporations’ integrated reports are not utilising the CSR, GRI guidelines and voluntary standards as effective tools to drive the process of green sustainable business. Some of the JSE listed organisations are treating financial and non-financial matters as separate issues in their integrated reports; The ISR has no impact in terms of using the NEMA framework in driving the process of green sustainable business in the JSE listed organisations; Most of the JSE listed organisations were fully aware of ecological sustainability as a pillar to drive the process of green sustainable business. They treat this pillar of sustainable development as a separate entity from socio-economic developmental issues. Most of the JSE listed corporations adhere to all the bylaws and regulations of ecological sustainability within their required certification of ISO 14001 standards in order to remain effectively certified by the auditing authority. Some integrated reports indicated much support for staff in terms of health, educational activities, labour laws and programmes that advance the socio-economic aspects of human beings; The study has found that the social pillar of sustainability is mostly supported by JSE listed organisations in South Africa - to the level of the requirements of labour relations legislation. It is not integrated with sustainability policies beyond the statutory requirements; It was further noticed in this study that integrated sustainability reports, based on the Global Reporting Initiative (GRI) principles and the King III reporting guidelines, disclose outcomes and results regarding the JSE listed organisations’ obligations, strategy and management approach which occurred within the reporting period. To address the above-listed findings, the researcher recommended that the JSE listed organisations integrate the NEMA, EMS, CSR, GRI and King III guidelines in their integrated sustainability reporting, in order to produce an effective sustainable green business in South Africa that is ecologically accountable and socio-economically supportive to all multi-stakeholders. The government and non-governmental organisations are the key players to drive the process of going green using the ISR. The government needs more structured policies and regulations that will support the National Development Plan in the pursuit of green economy in the form of grants and incentives that are beyond the present status quo.
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Schulz, Nathalie, and Frida Burenius. "Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-29967.
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Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. One of the cornerstones in the <IR> framework is human capital which is one of the most valuable assets in an organization. Traditionally, employee costs have only been treated as an expense and there have been limited disclosures in corporate reports. In the current business world it is instead seen as an investment in human resources. Since previous studies have shown an increase of human capital disclosures when corporate reports become integrated, integrated reporting might be the solution to this problem. Purpose: The purpose of this study is to examine if there are differences in human capital disclosures between integrated reports and separate annual and sustainability reports in companies listed at OMXS30. Delimitations: This study’s empirical examination is limited to include the companies listed at Stockholm OMX30. Only corporate reports issued for the year 2014 are treated. Methodology: For this study a self-constructed disclosure scoreboard with human capital- related items has been used to collect data from the companies’ corporate reports. Also additional information beyond the pre-determined items has been collected to extend the data collection. Empirical Results and Conclusion: The results show that human capital seems to be a subject that is relatively little reported about. The integrated reporting companies do not disclose more information compared to non-integrated reporting companies. However, the results show that integrated reporting companies seem to have a more future-oriented focus and that the disclosures are more dispersed throughout the reports. It can be concluded that company sector and size do not affect the amount or type of information.
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Tol, Rick, Tuba Atabey, and Kerstin Antonsson. "Integrated Reporting <IR> Framework - a strategic move to sustainability?" Thesis, Blekinge Tekniska Högskola, Institutionen för strategisk hållbar utveckling, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-18392.
Full textAbstract:
Global society is threatened by many social and ecological challenges, together they form a complex environment defined in this thesis as the sustainability challenge. Organizations have a major impact on this challenge, with business strategy being the leverage point. This thesis identifies the gaps and recommendations to address those gaps to strategically move organizations towards reaching a sustainable society. The <IR> Framework by the IIRC is a reporting structure and method that includes sustainability elements within a business orientated context. Through 20 interviews, report comparison and system analysis we have generated the results. These highlight gaps with regards to planetary limits and lack of directing organizations towards sustainability. Based on the findings we conclude that <IR>can be a steppingstone by introducing organizations to sustainability elements within business language. However, <IR> cannot be used as a standalone tool to reach a sustainable society. <IR> does assist and succeed in making organizations more strategic, which prepares them to move to sustainability. Overall, organizations acquire a broader perception and understanding regarding non-financials. Recommendations include integrating systems thinking, formulating ‘success’ and back casting from it to strategically prioritize actions; also referring to other tools and concepts that can assist in niche areas within <IR>.
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Carlucci, Assunta <1989>. "Integrated reporting: analisi empirica delle aziende aderenti al progetto pilota dell’IIRC." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/8103.
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La tesi tratta il tema dell’Integrated reporting, ossia un nuovo strumento di rendicontazione e di informativa aziendale che riunisce in un unico documento l’informativa economico-finanziaria e l’informativa di sostenibilità. La prima parte introduttiva della tesi espone il concetto di sostenibilità e l'importanza della Corporate Social Responsibility. Procede successivamente un'analisi dettagliata sull’Integrated Reporting prestando attenzione ai principi guida; ai contenuti ed infine i suoi vantaggi competitivi. Nella seconda parte del lavoro vengono analizzati i report di aziende aderenti al progetto pilota dell’IIRC per capire se le imprese hanno rispettato i principi del Framework IIRC per la creazione del report integrato.
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Marx, B., and der Watt A. Van. "Sustainability and integrated reporting : an analysis of the audit committee's oversight role." Journal for New Generation Sciences, Vol 9, Issue 2: Central University of Technology, Free State, Bloemfontein, 2011. http://hdl.handle.net/11462/588.
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Published ArticleSustainability has been described as the primary moral and economic imperative of the twenty-first century and one of the most important sources of both opportunities and risks for businesses. Companies are also expected to behave, and be seen to behave, as responsible corporate citizens that is, as protecting, enhancing and investing in the wellbeing of the economy, society and the natural environment in which they do business. Accordingly the need exists for accurate, reliable and credible stakeholder reporting by organisations on their economic, social and environmental performances and achievements. An effectively functioning audit committee can play an important role in this regard to assist the board in providing accurate and credible sustainability reporting and disclosures that are integrated with the company's financial reporting. The objective of the article is twofold: it aims, firstly, to provide a brief overview of the development of sustainability and sustainability reporting and the role that audit committees can fulfil in this regard; and, secondly, its intention is to provide evidence that the recommendations of the third Report on Corporate Governance for South Africa (King III) regarding sustainability reporting, assurance and the audit committee's oversight responsibility for this are justified. This is done through a literature review of current sustainability and audit committee developments and practices, and this is supported by empirical evidence obtained from assessing the annual reports and questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that the majority of audit committees at the largest listed companies in South Africa are not taking oversight responsibility for sustainability reporting on their boards' behalf, although they are dealing with some ethical and social reporting aspects. It was also found that reporting by companies in their annual reports on their audit committee's corporate governance, social and sustainability oversight responsibilities was limited and does not reflect the true state of affairs. These findings are of significance, as they provide support for the recommendations of King III (effective from 1 March 2010) that companies should in future provide integrated reporting in terms of both their finances and sustainability, and that the audit committee should take oversight responsibility for this. The study is of specific relevance for Africa with its rich mineral resources, as it is of vital importance that companies that do business on the continent behave as responsible corporate citizens, respect the environment and society, and provide accurate, reliable and credible reporting on their financial and sustainability performance to all of their stakeholders.
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Senne, Lebogang. "The value creation of integrated reporting : a stakeholder perspective and organisational performance." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/64925.
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Since its inception, the integrated reporting framework has been the subject of much debate within accounting and sustainability literature, more so in regards to its value creation for stakeholders, other than providers of capital.
The purpose of the research was to answer the question of whether this framework lived up to the contentions by its proponents as being beneficial to all stakeholders as well as to determine if compliance results in positive economic consequences for organisations.
Focusing on the JSE banking sector, the research, which was quantitative in nature, was conducted through a survey questionnaire to determine the perspective of representatives of the customers, employees and investors stakeholder groups of this sector on the decision-making usefulness of integrated reports as well as content analysis to establish if there was any economic value derived by organisation from preparing integrated reports.
The study found that stakeholders did in fact perceive integrated reports as being useful for their decision-making purposes. Moreover, no significant differences were identified in this perception between the three stakeholder groups. In relation to economic consequences, no evidence was found that there existed a positive relationship between high quality integrated reports and the economic performance of the originating organisation.Mini Dissertation (MBA)--University of Pretoria, 2017.
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Gordon Institute of Business Science (GIBS)
MBA
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Barkhuizen, Madelein. "The contribution of Integrated Reporting to social and environmental accountability and sustainability." Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/52270.
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This study was aimed at determining the contribution of integrated reporting to social and environmental accountability and sustainability. Current business and economic challenges include job-creation, addressing inequality and poverty and ensuring that future generations can prosper on earth. Businesses have to accept their responsibility of ensuring a sustainable future. Inasmuch as integrated reports are the visible part of an organisation s strategy, thinking and decision-making regarding various sustainability issues, it has become compulsory for companies listed on the Johannesburg Stock Exchange. These reports require significant effort in their preparation.
This research study was exploratory in nature. Three research questions were addressed through content analysis. A coding framework was developed that included 14 variables relating to the research questions. A sample of five listed companies from three different industries was selected and three consecutive integrated reports (a total of 45 reports) were analysed against the 14 variables using the coding frame. The 45 integrated reports for Johannesburg Stock Exchange listed organisations were compared with reports by three organisations from Russia, India and China.
The study found that companies do not invest sufficiently in social and environmental sustainability and have not evolved to a stage where integrated thinking precedes the publication of integrated reports. Companies report retrospectively on environmental and social issues and have not taken a long-term view on social and environmental performance. Finally the research found small improvements in the social and environmental performance of companies that followed the guidelines of The International Integrated Reporting Framework.Mini Dissertation (MBA)--University of Pretoria, 2015.
zk2016
Gordon Institute of Business Science (GIBS)
MBA
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Doimi, Anna <1991>. "Integrated Reporting ed Enterprise Risk Management. Analisi delle performance nello scenario Europeo." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/7795.
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Questa tesi mira ad investigare le relazioni esistenti tra l’Integrated Reporting e l’utilizzo dei modelli di Enterprise Risk Management. Il primo e secondo capitolo approfondiscono le tematiche recenti sull’Integrated Reporting e sulle pratiche di gestione integrata del rischio, accumunate da una visione olistica dell’azienda. Il terzo capitolo si concentrerà invece su un’analisi empirica per indagare se sussistono delle relazioni tra questi due aspetti. Lo studio si focalizzerà in particolare sullo scenario Europeo confrontando le aziende Europee partecipati al Pilot Programme dell’IIRC con un campione di aziende, omogeneo per quanto riguarda dimensione e settore di appartenenza, ma che non applica i principi dell’Integrated Thinking. Lo scopo dell’analisi è quello di indagare se l’utilizzo di un orientamento integrato, requisito fondamentale dell’IR e dell’ERM, abbia un impatto positivo sulle performance rispetto alle altre organizzazioni europee.
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Hindley, Adorita Tertia. "Integrated reporting compliance with the Global Reporting Initiative framework : an analysis of the South African mining industry / Adorita Tertia Hindley." Thesis, North-West University, 2012. http://hdl.handle.net/10394/8701.
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In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments.
For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement). Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements.
The Global Reporting Initiative (GRI) developed their Sustainability Reporting Framework in order to serve as a benchmark for measuring sustainability. This Framework includes the Sustainability Reporting Guidelines (including basic principles and standard disclosures that need to be included in the report), Sector Supplements (including sector specific issues) as well as the Technical Protocol (which guides the entity in defining the content of the report). This is currently the only formal guideline available and is widely used around the world.
Given the importance of the mining industry in South Africa, this article considers the quality of integrated reporting of the South African mining industry. This is done by undertaking a quantitative, applied, descriptive methodology in order to answer the research questions. Thus compliance with the globally accepted GRI Sustainability Framework has been evaluated and analysed. Using a sample of 13 of the mining companies included in the JSE Top 40 companies, the results show that these companies use the GRI G3.1 Guidelines in producing their sustainability report and that adherence improves annually. Some companies, however, do not apply the Sector Supplements which was designed to include industry-specific impacts.Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013
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Elmaghrabi, Mohamed E. L. "The institutionalisation of integrated reporting : an exploration of adoption, sustainability embeddedness and decoupling." Thesis, University of Stirling, 2014. http://hdl.handle.net/1893/21402.
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The thesis conveys three discrete, yet interconnected, studies embracing issues revolving around the exploration of integrated reporting adoption and embeddedness using an institutional theory lens. Integrated reporting can be described as ‘a holistic and integrated representation of the company’s performance in terms of both its finance and its sustainability’ (King III, 2009, p. 54). The first study explores the mimetic, normative and regulative institutional factors, at both an organisational field (meso) and country (macro) levels, affecting the adoption of integrated reporting. Moreover, it provides a portrayal for the adoption of the new practice among corporations. The study uses a relatively large sample driven from the Global Reporting Initiative (GRI) report list and tests it empirically using panel data from 2002- 2010. The second study develops a measure to capture sustainability embeddedness in corporate reports and uses the measure to explore and describe sustainability embeddedness in the integrated reports. Additionally, indicators on sustainability embeddedness in the de facto GRI guidelines are highlighted in comparison to the measure developed. Finally, the third study explores the determinants of sustainability embeddedness in integrated reports using a decoupling lens. More specifically, the study examines the effects of integrated reporting age (as a proxy for early and late adoption), the level of reporting of GRI sustainability guidelines (GRI application level), report assurance and corporate governance on sustainability embeddedness in integrated reports. The study finds that the application of integrated reporting emerged in 2001 amongst only a few corporations in Europe and South America, and was spread among all continents by 2010. While mimetic and normative factors at a meso level were significantly related to integrated reporting adoption, regulative and normative factors at a macro level were found to be of limited association with integrated reporting adoption. Interestingly, corporate size, a firm characteristic control variable, was found to be negatively associated with IR adoption. Exploring sustainability embeddedness in integrated reports in the second study reveals that on average integrated reporters covered 54.4% of the indicators on sustainability embeddedness on the constructed index. Integrated reporters were found to show that sustainability is embedded in some aspects as stakeholder dialogue, executive members’ commitment to sustainability and developing measures to report on various environmental impacts. Conversely, integrated reporters conducting business as usual and prioritised financial aspects in others aspects as remuneration, promotion and appraisal, employee sustainability engagement and investor dialogue regarding sustainability. The results also show that there are great discrepancies in the levels of sustainability embeddedness coverage between integrated reporters. Sustainability embeddedness scores were found to decline, especially in the most recent years of adoption. Regression results in the third study did not find evidence that early adopters of integrated reporting had significantly higher sustainability embeddedness than later adopters. Additionally, corporate governance mechanisms were also unable to explain sustainability embeddedness scores, with the exception of the positive association between corporate two-tier boards and sustainability embeddedness. Embedding sustainability was found to be mainly associated with GRI application level. There was limited evidence to suggest that integrated reporters providing assurance for their reports had higher sustainability embeddedness scores. The studies, taken together, contribute to the body of literature on CSR adoption in general and the adoption of integrated reporting and its practices in particular. The studies also provide contribution and implications by testing institutional theory in a new context.
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Cokley, John D., and n/a. "The Application of in situ Digital Networks to News Reporting and Delivery." Griffith University. School of Arts, Media and Culture, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20060731.174040.
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The development of digital networks has allowed the largest news media organisations to consolidate and centralise their publishing businesses in flourishing capital-city markets. This has resulted in a withdrawal from other less-viable markets, especially those which are geographically remote, and the subsequent emergence of the 'digital divide' with its attendant negative effects. This thesis proposes that the combination of technologies, theories and processes which has brought about the 'digital divide' can now be realigned to reverse those negative effects, and to enhance the possibility of focussed participatory communication taking place within and between those previously less-viable markets. This enhanced participatory communication - which I have named 'integrated journalism' - brings with it measurable and positive effects, generally known as community capacity building effects, which lead to better outcomes for the members of enhanced communities, a more innovative and flourishing approach to life and business, and a more innovative and forward-looking atmosphere within enhanced communities. Two new models are devised and presented: the first allows members of audience communities to learn and implement the process of publishing a community newspaper under the tuition of an experienced journalist; the second enables both journalists and audience members to measure and direct the effects of news publication within communities.
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Cokley, John D. "The Application of in situ Digital Networks to News Reporting and Delivery." Thesis, Griffith University, 2005. http://hdl.handle.net/10072/365482.
Full textAbstract:
The development of digital networks has allowed the largest news media organisations to consolidate and centralise their publishing businesses in flourishing capital-city markets. This has resulted in a withdrawal from other less-viable markets, especially those which are geographically remote, and the subsequent emergence of the 'digital divide' with its attendant negative effects. This thesis proposes that the combination of technologies, theories and processes which has brought about the 'digital divide' can now be realigned to reverse those negative effects, and to enhance the possibility of focussed participatory communication taking place within and between those previously less-viable markets. This enhanced participatory communication - which I have named 'integrated journalism' - brings with it measurable and positive effects, generally known as community capacity building effects, which lead to better outcomes for the members of enhanced communities, a more innovative and flourishing approach to life and business, and a more innovative and forward-looking atmosphere within enhanced communities. Two new models are devised and presented: the first allows members of audience communities to learn and implement the process of publishing a community newspaper under the tuition of an experienced journalist; the second enables both journalists and audience members to measure and direct the effects of news publication within communities.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
School of Arts, Media and Culture
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Ohlson, de Fine Tammy-Lee. "Private sector communication of non-financial information : critical insight into investor expectation." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/25624.
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Sustainability has become one of the key issues facing today’s organisations. Poor risk management, excessive compensation and greed have opened the behaviour of organisations to the eyes of the world and have called in corporate disclosures to date. While an increase of disclosure in non-financial reports has been noted, there is little evidence to suggest that the investment community is using this information to make informed investment decisions. The goal of this research was to draw attention to the importance of alignment of non-financial information between organisations and the investment community, in order to ultimately encourage responsible investment. This was done by way of a three-phase endeavor that delivered: • A best-practice framework for the communication of non-financial performance by organisations • An assessment of six South African organisations and their communication of non-financial information, specifically with their investment community • An assessment of six investment firms’ perceptions and expectations of non-financial performance communication in South Africa The study highlighted the importance of engaging the investor community in order to understand their expectation of non-financial performance information, thus rendering non-financial reports useful to the investment community and progressing the responsible investment movement in South Africa. CopyrightDissertation (MBA)--University of Pretoria, 2011.
Gordon Institute of Business Science (GIBS)
unrestricted
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BONTEMPI, JESSICA. "La progettazione e l'implementazione dell'Integrated Reporting per la misurazione della performance. Il caso Loccioni." Doctoral thesis, Università Politecnica delle Marche, 2017. http://hdl.handle.net/11566/245433.
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L’Integrated Reporting (IR), pur nascendo come strumento di reporting per l’esterno, è considerato da alcuni autori utile anche per finalità interne-gestionali in quanto, attraverso il concetto di pensiero integrato, permette di rappresentare le connessioni tra le diverse informazioni, stimolando una maggiore consapevolezza nella definizione della strategia e delle azioni, considerandone gli effetti sia nel breve, sia nel lungo termine, promuovendo così un approccio più olistico nella gestione aziendale.
Questa tesi, attraverso uno studio di caso interventista, esplora il processo di progettazione ed implementazione del report integrato all’interno di un’azienda, il Gruppo Loccioni, per finalità gestionali, mettendo in evidenza leve e barriere alla sua adozione, nonché benefici e criticità emergenti dalla prassi. Lo studio di caso interventista è stato condotto utilizzando il constructive approach, con un forte coinvolgimento del ricercatore sul campo.
Da un punto di vista teorico la tesi contribuisce allo studio dell’IR come strumento gestionale che rappresenta un aspetto della letteratura ancora poco esplorato, essendo gli studi sulle modalità di sviluppo e sugli effetti in practice del report integrato ancora limitati. La tesi contribuisce anche a mettere in evidenza il ruolo di guida che il Business Model può assumere nella progettazione del report integrato e nella scelta degli indicatori. Inoltre il riferimento al Business Model ha favorito anche la coerenza tra i sistemi di misurazione “locali” (a livello di singola funzione) e il sistema di misurazione “globale” (a livello aziendale).
Da un punto di vista pratico lo sviluppo del report integrato ha permesso di misurare e comunicare in maniera più efficace il valore delle attività intangibili, rispondendo ad una specifica esigenza dell’azienda.The Integrated Reporting (IR), though it is designed as an external reporting system, is considered by some authors also useful for internal managerial purposes because it permits, through the concept of integrated thinking, to represent connections amongst different information, stimulating greater awareness in the definition of strategy and actions, considering their effects both in the short and long term. This could help to promote a more holistic approach in business management. This thesis, through an interventionist case study, explores the process of design and implementation of an integrated report within a company, the Loccioni Group, for managerial purposes, highlighting levers and barriers to its adoption, as well as benefits and critical issues emerging from practice. The interventionist case study was conducted using the constructive approach, with a strong researcher involvement in the field. From a theoretical point of view the thesis contributes to the study of IR as a management tool, a literature topic still unexplored, as studies on integrated report design and its internal effects in practice are still limited. The thesis also helps to highlight the leading role that the Business Model can take into the integrated report design and choice of indicators. The thesis also highlights how the Business Model has encourages the coherence between “local” measuring systems (referred to company departments) and the “global” measurement system (referred to the company as a whole). From a practical point of view the development of the integrated report permits to better measure and communicate the value of intangible assets, responding to a specific need of the company.
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Gürtürk, Anil [Verfasser]. "Integrated reporting and sustainability-related assurance : Effects, current practice and future directions / Anil Gürtürk." Kassel : Kassel University Press, 2017. http://d-nb.info/1130663671/34.
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Dube, Vusumuzi. "The association between integrated reporting and company financial performance : a graphical time-series approach." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/64840.
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This aim of this research is to examine the association between integrated reports and company financial performance in the context of the mandatory introduction of integrated reporting on the Johannesburg Stock Exchange. The focus of this research was ascertain whether the differences in the quality of integrated reports will be associated with share returns. Empirical studies conducted on this emerging field of company disclosure pointed to an association between the differences in the quality of integrated reports and share returns. The research employed the investment style engine analysis to examine the association between integrated report scores and share returns of the top 40 JSE listed companies for the period 2012 to 2017. Integrated report scores are determined using the International Integrated Reporting Framework. The results found that there is no association between the differences in the quality of integrated reports and share returns. These results contradict the literature reviewed and indicate that the introduction of integrated reporting is not rewarded by investors. Consequently, it is advisable not to use integrated reports as an investment style.Mini Dissertation (MBA)--University of Pretoria, 2017.
pa2018
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted
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Louw, Marike. "The contribution of risk governance and disclosure in integrated annual reporting to risk management." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/59854.
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This research was conducted with the aim in determining if risk governance and risk disclosures in integrated reports contribute to risk management and show improvement year on year. The volatile and challenging operating environments that organisations currently operate in has placed significant pressure on organisations assure stakeholders of their ability to create and maintain value, despite the risk of unknown events and circumstances. Integrated annual reports provide a means for organisations to communicate to stakeholders about their commitment to risk management and risk governance through risk disclosure.
This research followed an explorative and quantitative approach. A checklist was created using the risk governance principles from the King Code of Governance Principles for South Africa, application of which is required by the Johannesburg Stock Exchange for all listed companies on an apply or explain basis, the International Integrated Reporting Framework and the G4 Sustainability Reporting Guidelines. Using content analysis, this checklist was completed through inspection of the integrated annual reports for the companies listed in the general retail sector of the Johannesburg Stock Exchange for the past five years. Key risks identified in the integrated annual reports were compared to industry norm risks identified.
The study showed a slight improvement in application of risk governance and risk disclosure principles from year to year. In addition, a slight improvement was noted on the comparison between the key risks identified in the integrated annual reports and the industry norm risks. The results suggest improvement in risk governance and risk disclosure as elements of risk management in the past five years.Mini Dissertation (MBA)--University of Pretoria, 2017.
pa2017
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted
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Okwuosa, Innocent. "Exploring integrated reporting : accountant's understanding and sell-side analysts' and fund managers' information use." Thesis, University of Reading, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.701796.
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Integrated reporting has emerged at a point where corporate reporting has been criticised for evolving into a separate sustainability and financial reporting aiming to integrate both. Academic research on it point to a complexity both in its meaning and aims, trying to transcend two reporting worlds seen as incompatible and at different stages of their institutionalisation and development. Yet, its promoters aim at information for providers of financial capital to aid capital allocation decision making. This has been criticised by social and environmental accounting academics. Employing a qualitative research design in which data was collected majorly through semi structured interview, this study explores the views of UK accountants on what integrated reporting is and the motivation behind its emergence. It then went on to explore how UK analysts and fund managers make use of IR information and perceive its decision usefulness as well as why they use it the way they do . The study provides evidence of integrated reporting having emerged with the aim of mitigating varying information asymmetry in capital allocation decision making under enlightened shareholder value maximisation. This may be attributed mainly to the changing nature of capital allocation decision making in 21st century firms. In these firms, intangible assets are now seen as the most important assets for value creation by corporations. However the use of its information, seen as, an amalgam of information none of which is owned by the promoters does not point to a resolution of this information asymmetry. This is due to the fact that sustainability information being integrated, now framed as capitals is expected to be financialised i.e. quantifiable, measurable and monetisable. Only in this form does it help in first order or primary mitigation of information asymmetry. Where it is not financialised, it is still seen as being useful in mitigating information asymmetry but only in a second order or secondary way. As in previous studies, it again highlights the complex nature of integrated reporting, questions the coordinating role of IIRC and makes recommendations for its future positioning and role in corporate reporting.
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Dahms, Derick. "Investigating the relevance of selected aspects of integrated reporting in the banking industry / Derick Dahms." Thesis, North-West University, 2012. http://hdl.handle.net/10394/8661.
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The relevance and reliability of annual financial reports as a basis for making decisions about an organisation came in dispute after a series of corporate collapses. Sustainability reports have similarly suffered weaknesses and stakeholders are unable to form a comprehensive picture of an organisation’s performance and its ability to create and sustain value.
Integrated reporting incorporates concise and material information from financial statements and the sustainability report and other sources to enable stakeholders to evaluate the organisation’s performance and to make an informed assessment about its ability to create and sustain value.
The focus of this study was to investigate the opinion of employees as stakeholders of a South African bank and their perception of the relevance of the elements in an integrated report, if they had to assess the ability of an organisation to sustain value in the future.
A literature study was conducted to address the concept of integrated reporting and the integrated report as well as relevant aspects. Based on the literature study, integrated reporting should enable stakeholders to assess the ability of the organisation to create and sustain value over the short-, medium- and long-term. Special attention has been given to the elements to be included in an integrated report as suggested by the IRC SA’s framework and employees as stakeholders of organisations. The latter has been used as basis of the empirical study that was conducted.
The empirical study focused on the opinion of employees regarding the relevance of the eight elements in an integrated report as stakeholders of a South African bank and it was conducted by means of a self-completion questionnaire. The internal consistency and reliability of the questionnaire was assessed by calculating Cronbach alpha coefficients and it had acceptable reliability.
Frequency distributions, mean values and standard deviations were calculated as well as independent t-tests and Anovas to determine the differences between the means of different groups within the selected demographic variables and the constructs. Furthermore, effect size values (d-values) were used to indicate if there were practical significant differences between any demographical variables regarding the constructs and individual questions.
In the final chapter, conclusions were drawn based on the literature and empirical study. It was evident from the empirical study that most of the respondents found the elements to be either moderately or totally relevant to be included in a report, if the ability of an organisation has to be assessed to sustain value in the future. Recommendations were provided on three elements (business model, remuneration policies and analytical commentary) and the report was concluded by recommending possible future research that could be conducted based on this study.Thesis (MBA)--North-West University, Potchefstroom Campus, 2013
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Ncemane, Zuko. "Development of a theoretical model of integrated reporting for Johannesburg Stock Exchange (JSE) listed companies." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/11265.
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Purpose – The purpose of this case study research was to develop a theoretical model of integrated reporting for Johannesburg Stock Exchange (JSE) listed companies. Design/Methodology/Approach – The goal of this case study research was to understand how and why integrated reports are prepared, to develop a theoretical model of integrated reporting for JSE listed companies through literature review and analysis of published integrated reports. In addition, to investigate the perceived success of integrated reporting by examining its requirements, objectives, enforceability and implications to the listed companies. Based on the above, to determine how companies fulfil the requirements of integrated reporting and what those requirements are. To determine by comparing published integrated reports of companies, similarities or comparability of the information published on integrated reports ascertaining the measurability of the success of the application of integrated reporting. Practical implications – This case study research provides a useful insight into drivers of integrated reporting. Limitations to the study – The lack of responses from industry experts contacted for interviews considered a limitation in validating the outcome of the study. Originality/Value – This case study research looks at the current adoption and application of integrated reporting by JSE listed companies.
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Kihlström, Anne, and Klara-Lotta Larsson. "Integrating Sustainability : A study of consultants’ translation of the Integrated Reporting framework in a Swedish context." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-255942.
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The present study examines how legitimacy is created in consultants’ translation of the Integrated Reporting (IR) framework in a Swedish context. The aim was to understand which logics from the sociology of worth (SOW) the consultants’ translation of the IR framework will build on in making it a legitimate practice in a Swedish context. The study employed three aspects presented by Patriotta et al. (2011), where actors provide justifications in order to attain legitimacy, to describe the translation process. Boltanski and Thévenot’s SOW was applied to discern what logics that were present and compromised upon in the translation process to make the IR framework a legitimate practice in a Swedish context. The present study mainly found the logics of fame, industrial and market, but other logics was also found in the process of making a legitimate translation of the IR framework by the consultants. Thus resulting in a broad compromise of logics, generating potentially vague and ambiguous statements of sustainability. If integrated reporting is the future for corporate reporting, then these dominating logics in the translation of the IR framework might set the tone for the sustainability reporting that will be spread by consultants in a Swedish context.
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Phaswana, Malilimalo. "DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES." Master's thesis, Faculty of Commerce, 2018. http://hdl.handle.net/11427/29996.
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This dissertation investigates whether a statistically significant relationship exists between a company’s corporate characteristics and the quality of its integrated report. The JSE Top 100 companies are used as the study population, with the Ernst & Young Excellence in Reporting ratings used as the framework for assessing integrated reporting quality. A multiple multivariate regression analysis was employed to assess the impact of ten company characteristics that were found to be prominent by other studies. The results show that firm size, board diversity, board independence and firms in the resource sector show a statistically significant positive association with components of integrated reporting quality as described in the Integrated Reporting Framework. The results suggest that firms with stronger adherence to good corporate practices, with firm board diversity and board independence as a possible indicator, are more responsive to the need for quality integrated reporting. Further, firms with greater accountability to stakeholders through their size of sector also appear to respond to this obligation through increased disclosures.
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Kussaba, Cristiane Tiemi. "Análise dos elementos de conteúdo do relato integrado: Itaú Unibanco e Natura - 2013 e 2014." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-05022016-114515/.
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O Relato Integrado é a estrutura de divulgação que reúne informações financeiras, ambientais, sociais e de governança em um formato claro, conciso, consistente e comparável, de modo a entender o processo de geração de valor da organização ao longo do tempo. Em 2011, diversas organizações aderiram ao Projeto Piloto do IIRC e, em 2013, foi lançada a Estrutura Conceitual para Relato Integrado, que tem sido referência para a geração do mesmo. O objetivo geral deste trabalho é verificar de que forma algumas empresas participantes deste Projeto Piloto do IIRC divulgaram os elementos de conteúdo propostos pela Estrutura Conceitual para Relato Integrado nos seus documentos de 2013 e 2014. Para tanto, foi realizada a análise de conteúdo dos Relatos Integrados de 2013 e 2014 das empresas Itaú Unibanco e Natura, de modo a verificar quais e como foram divulgados os elementos de conteúdo (categorias) e os itens de elementos de conteúdo (subcategorias) pelas duas empresas, tecendo comparações entre os dois anos. Para o complemento das análises, foram realizadas entrevistas com profissionais envolvidos na geração do Relato Integrado dentro de cada empresa. Trata-se de uma pesquisa de campo, na qual foram empregados os procedimentos de pesquisa documental e entrevistas. Dentre os resultados, são percebidas, de 2013 para 2014, evoluções na apresentação de quantos e como foram divulgados os elementos de conteúdo do Relato Integrado nas duas empresas. Destaca-se, por exemplo, a divulgação de Governança e Estratégia e Alocação de Recursos na Natura, que apresentou todos os itens propostos dentro dos referidos elementos de conteúdo. No Itaú, o elemento de conteúdo que teve maior crescimento numérico de itens divulgados foi Governança. Quantitativamente, as duas empresas ou mantiveram o mesmo ou aumentaram o número de subcategorias divulgadas de um ano para o outro. No geral, os principais pontos de evolução no Relato Integrado do Itaú Unibanco de 2013 para 2014 observados são: maior completude, maior concisão na apresentação das informações, expansão do conteúdo do Relato Integrado através de uma maior conexão com informações de outros relatórios, detalhamento da gestão da empresa, a abordagem da visão mais de longo prazo, maior percepção do engajamento da alta administração na produção do relatório, melhoria na divulgação dos processos de governança e ampliação de quase todas as partes do Relato Integrado. Na Natura, pode-se destacar a Visão de Sustentabilidade da empresa que melhorou diversos aspectos do Relato Integrado, entendimento mais fácil em relação ao ano anterior, mais assertividade na comunicação, um maior foco nos temas materiais e na gestão de riscos e uma visão mais integrada dos diversos públicos da empresa. Para estudos futuros, sugere-se a ampliação da amostra e do período de análise para verificar o alcance efetivo dos objetivos a que se propõe o Relato Integrado.Integrated reporting is the disclosure framework that brings together financial, environmental, social and governance issues in a clear, concise, consistent and comparable format in order to understand the process of organization value creation overt time. In 2011, several organizations joined the IIRC Pilot Project and, in 2013, the Conceptual Framework for Integrated Reporting was issued, which has been reference for generating the same. The purpose of this study is to verify how some companies engaged in this IIRC Pilot Project released the content elements proposed in this Conceptual Framework on their 2013 and 2014 Integrated Reports. Therefore, it was carried out the content analysis of the 2013 and 2014 Integrated Reports from Itaú Unibanco and Natura, in order to verify what and how it was disclosed the content elements (categories) and items of content elements (subcategories) by these two companies, making comparisons over the two years. To complement this analysis, interviews were conducted with professionals involved in the implementation of the Integrated Reporting within each company. This is a field research, in which the documentary research and interview procedures were applied. The results indicate changes from the 2013 to 2014 Integrated Reports in terms of how many and how the Integrated Reporting content elements were disclosed in the two companies. Noteworthy, for example, the disclosure of Governance and Strategy and Resource Allocation in the Natura\'s report, which presented all the items proposed in those content elements. In the Itaú\'s report, content element that had greater numerical growth of items disclosed was Governance. Quantitatively, the two companies or continued the same or increased the number of subcategories disclosed over the two years analyzed. Overall, the main points of progress observed on Itaú Unibanco Integrated Reporting from 2013 to 2014 are: greater completeness, more concise presentation of information, expansion of the content of the Integrated Reporting through greater connection with information from other reports, detailing of the company management, the approach of a more long-term vision, greater awareness of senior management engagement in the production of the report, improved disclosure about the governance processes and the expansion of almost all parties of the Integrated Reporting. In Natura\'s report, it is possible to highlight the company\'s Sustainability Vision, which has improved several aspects of the Integrated Reporting, easier understanding in comparison with the previous year, more assertiveness in communication, a greater focus on material issues and on risk management and a more integrated view of the several stakeholders of the company. For future studies, it is suggested the expansion of the sample and the analysis period to verify the effective achievement of the objectives proposed in the Integrated Reporting.
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Nishimoto, Keiko. "Value creation over time: the application of IIRC integrated reporting framework to demonstrate the value of MICE business." Kyoto University, 2020. http://hdl.handle.net/2433/259085.
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