IDEAS home Printed from https://ideas.repec.org/a/eme/jaocpp/jaoc-04-2023-0074.html
   My bibliography  Save this article

Integrated Reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years

Author

Listed:
  • Palmira Piedepalumbo
  • Ludovica Evangelista
  • Daniela Mancini
  • Elisabetta Magnaghi

Abstract

Purpose - This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges. Design/methodology/approach - The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory. Findings - The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD). Originality/value - This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

Suggested Citation

  • Palmira Piedepalumbo & Ludovica Evangelista & Daniela Mancini & Elisabetta Magnaghi, 2024. "Integrated Reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 21(1), pages 143-168, April.
    • Handle: RePEc:eme:jaocpp:jaoc-04-2023-0074
    DOI: 10.1108/JAOC-04-2023-0074
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAOC-04-2023-0074/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAOC-04-2023-0074/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/JAOC-04-2023-0074?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaocpp:jaoc-04-2023-0074. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.