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Integrated reporting: perspectives of corporate report preparers and other stakeholders

Author

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  • Desi Adhariani
  • Charl de Villiers

Abstract

Purpose - This paper aims to explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy. Design/methodology/approach - A survey is used to explore perspectives on IR. Findings - There is a limited level of knowledge regarding IR, but a high level of interest. Corporate report preparers paradoxically state that they can see the benefits of IR, yet they are reluctant to implement it. Practical implications - Changes to university curricula, training sessions, seminars and conferences may be needed to disseminate information regarding IR. Social implications - IR implementation may be stymied by the low levels of knowledge in Southeast Asia and hence lack of demand from stakeholders. High-quality reporting generally supports capital flows into a region and thus influences economic and social well-being. The integrated financial and non-financial information needs of stakeholders thus have an indirect impact on society. Originality/value - Southeast Asia is an economic powerhouse and home to hundreds of millions of people. It is important to understand the potential for IR in this region. This is the first survey of its kind to explore these matters.

Suggested Citation

  • Desi Adhariani & Charl de Villiers, 2018. "Integrated reporting: perspectives of corporate report preparers and other stakeholders," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(1), pages 126-156, October.
    • Handle: RePEc:eme:sampjp:sampj-02-2018-0043
    DOI: 10.1108/SAMPJ-02-2018-0043
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    Citations

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    Cited by:

    1. Kawther Dhifi & Rim Zouari-Hadiji, 2024. "The relationship between audit quality and firm performance: the mediating effect of integrated reporting," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 612-622, December.
    2. Yanqi Sun, 2024. "Does integrated reporting fit China? A contextual analysis for the innovation of sustainability reporting," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(10), pages 26313-26344, October.
    3. Farjana Nur Saima & Ratan Ghosh, 2024. "Is the capital market of Bangladesh ready to reap the benefits of voluntary integrated reporting disclosures? Insights from the equity investment experts," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 589-611, December.
    4. Drago, Carlo & Fortuna, Fabio, 2023. "Investigating the Corporate Governance and Sustainability Relationship: A Bibliometric Analysis Using Keyword-Ensemble Community Detection," FEEM Working Papers 336985, Fondazione Eni Enrico Mattei (FEEM).

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