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Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters

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  • Mitali Panchal Arora
  • Sumit Lodhia
  • Gerard William Stone

Abstract

This paper examines the perceptions of integrated report preparers. Using a case study approach, perceptions of integrated reporting were analysed in six organisations. The study found that preparers operating in different industries held similar perceptions about integrated reporting. It was commonly perceived that integrated reporting is a flexible tool to communicate organisations’ value creation story, as it includes both financial and non‐financial information, and overall performance information. It was found that the case study organisations were committed to addressing the broader sustainability aspects of their organisation’s impacts instead of having a narrow investor‐focused value creation emphasis. This has implications for policy makers, suggesting the need for sustainability issues and a broad range of stakeholders to be at the heart of the transition to integrated reporting.

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  • Mitali Panchal Arora & Sumit Lodhia & Gerard William Stone, 2022. "Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1381-1420, April.
    • Handle: RePEc:bla:acctfi:v:62:y:2022:i:s1:p:1381-1420
    DOI: 10.1111/acfi.12827
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    1. Khuthadzo Ramabulana & Riyad Moosa, 2022. "Disclosure of Risks and Opportunities in the Integrated Reports of South African Banks," JRFM, MDPI, vol. 15(12), pages 1-15, November.

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