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Integrated reporting and integrated thinking in Italian public sector organisations

Author

Listed:
  • James Guthrie
  • Francesca Manes-Rossi
  • Rebecca Levy Orelli

Abstract

Purpose - This paper aims to explore the linkages between integrated reporting (IR) and organisations’ internal processes, specifically focusing on investigating the internal mechanisms of change that can lead organisations to adopt IR disclosure and how this impacts on integrated thinking internally. Design/methodology/approach - The paper draws upon previous analysis and insights provided in the IR academic literature, as well as analysing several directives, policy and framework pronouncements. The study also draws on the management accounting change literature, using it as a lens to observe early adopters’ practice. In addition, it provides detailed case studies considering the internal processes of change in five early adopters of the integrated reporting framework ( ) and whether the adoption leads to internal “integrated thinking”. Five Italian public sector organisations are analysed, and the authors make use of official documents, press releases and in-depth semi-structured interviews with the major internal actors. Findings - The research highlights that the processes of change in organisations adopting IR is their adoption of a way of thinking, that is, integrated thinking, as a result of the process of internalisation. Research limitations/implications - Given the short history of IR, this sample is small due to the small number of early adopters. Originality/value - The paper provides academics and policymakers with insights into the process of change to be considered while adopting the and responds to calls in the IR literature for further field-based studies on IR’s impact on internal processes. Also, the paper highlights that the European Directive on the disclosure of non-financial and diversity information (2014/95/EU) has the potential to increase environmental, social and governance disclosures amongst European companies.

Suggested Citation

  • James Guthrie & Francesca Manes-Rossi & Rebecca Levy Orelli, 2017. "Integrated reporting and integrated thinking in Italian public sector organisations," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 553-573, October.
  • Handle: RePEc:eme:medarp:medar-06-2017-0155
    DOI: 10.1108/MEDAR-06-2017-0155
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    Citations

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    Cited by:

    1. Thomas, Antonio & Scandurra, Giuseppe, 2023. "The transition toward sustainability of airport operators. Evidence from Italy," Journal of Air Transport Management, Elsevier, vol. 112(C).
    2. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
    3. Sarfraz Nazir & Federica Doni, 2024. "Nexus of circular economy R0 to R9 principles in integrated reporting: Insights from a multiple case study comparison," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4058-4085, July.
    4. Riccardo Santoni, 2023. "Integrated Reporting come sistema manageriale per raggiungere obiettivi di sviluppo sostenibile: una verifica empirica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 43-68.
    5. Manuel De Nicola & Anna Maria Maurizi, 2023. "What do companies report about their digital transformation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 165-185.
    6. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    7. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    8. Kar Shun Wong & Azlan Amran & Ei Yet Chu, 2023. "Institutional antecedents of integrated reporting quality: The moderating role of board independence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 621-640, March.

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