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Integrated Reporting Narratives: The Case of an Industry Leader

Author

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  • Maria Aluchna

    (Department of Management Theory, Warsaw School of Economics, al. Niepodleglosci 162, 02-554 Warsaw, Poland)

  • Nazim Hussain

    (Department of Accounting, Faculty of Economics and Business, University of Groningen, Nettelbosje 2, 9747 AE Groningen, The Netherlands)

  • Maria Roszkowska-Menkes

    (Department of Management Theory, Warsaw School of Economics, al. Niepodleglosci 162, 02-554 Warsaw, Poland)

Abstract

In this paper, we investigate the integrated reporting practice of the second-largest Polish petroleum company. Using the qualitative research method of narrative analysis, the paper draws upon the practice of integrated reporting by the domestic and sector leader, the second-largest Polish petroleum company, LOTOS Group. By analyzing the content of integrated reports for the years 2006–2015, alongside the main actors and themes involved, we distinguish three main narrative strategies, including: legitimacy, shareholder-agency, and signaling. In addition, we reveal the evolutionary transition of integrated reporting and identify its phase of development. Reporting appears to be conjoined rather than integrated. The study’s results imply that the implementation of integrated reporting may be limited by its insufficient institutionalization in the organizational context and the lack of recognized standards.

Suggested Citation

  • Maria Aluchna & Nazim Hussain & Maria Roszkowska-Menkes, 2019. "Integrated Reporting Narratives: The Case of an Industry Leader," Sustainability, MDPI, vol. 11(4), pages 1-16, February.
    • Handle: RePEc:gam:jsusta:v:11:y:2019:i:4:p:976-:d:205796
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    Cited by:

    1. Syaiful Hifni, 2023. "The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability ," GATR Journals afr228, Global Academy of Training and Research (GATR) Enterprise.
    2. Yanqi Sun, 2023. "Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1668-1680, June.
    3. Rareş HURGHIŞ, 2020. "Market And Company Effects Of Voluntary Ir Adoption - A Questionable Topic In The Case Of European Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 70-87.
    4. Adriana Tiron-Tudor & Rares Hurghis & Ramona Lacurezeanu & Lucia Podoaba, 2020. "The Level of European Companies’ Integrated Reports Alignment to the Framework: The Role of Boards’ Characteristics," Sustainability, MDPI, vol. 12(21), pages 1-16, October.

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