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Managing material value creation matters in integrated reporting

Author

Listed:
  • Natasja Steenkamp
  • Roslyn Roberts

Abstract

Purpose - This paper aims to explore how advanced integrated report preparers internalise and operationalise material value creation information to manage the generation of such information for the integrated report. Design/methodology/approach - The paper adopts a qualitative approach using in-depth semi-structured interviews to examine how information about material value creation matters in six South African organisations are managed. Findings - The findings will be useful to integrated reporting adopters as to how they might implement appropriate processes and systems to determine, communicate, collect and process information about matters that substantively affect their value creation. Originality/value - The paper contributes to the body of knowledge by providing insight on how material value creation matters are determined, communicated internally and information about such matters generated.

Suggested Citation

  • Natasja Steenkamp & Roslyn Roberts, 2021. "Managing material value creation matters in integrated reporting," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 30(3), pages 661-675, July.
    • Handle: RePEc:eme:medarp:medar-11-2020-1095
    DOI: 10.1108/MEDAR-11-2020-1095
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    Citations

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    Cited by:

    1. Salaheldin Hamad & Fong‐Woon Lai & Muhammad Kashif Shad & Zdeňka Konečná & Feybi Ariani Goni & Abdoulmohammad Gholamzadeh Chofreh & Jiří Jaromír Klemeš, 2022. "Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1497-1510, December.
    2. Roslyn Roberts & Daun Jang & Grace Mubako, 2023. "Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1739-1758, June.

    More about this item

    Keywords

    Integrated reporting; Advanced integrated report preparers; Material value creation information; Material value creation matters determination; Processes and systems; Value creation communication; A13; E22; G41; M14; O31;
    All these keywords.

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
    • G41 - Financial Economics - - Behavioral Finance - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making in Financial Markets
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives

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