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Adoption of Integrated Reporting: Reasons and Benefits—A Case Study Analysis

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  • Filippo Vitolla
  • Nicola Raimo

Abstract

Integrated reporting is the new corporate reporting tool that includes financial and non-financial information in a single document. Although some studies describe the potential benefits of integrated reporting, this practice is still not widespread. One of the reasons for the limited diffusion is linked to the absence of empirical evidence that demonstrates the actual concreteness of these benefits for organizations that decide to adopt integrated reporting. This study analyses the process of adopting integrated reporting and the benefits associated with it through a case study. In particular, the case of Generali Group is analysed in the aim of highlighting the adoption path and the effects deriving from the implementation of integrated reporting in a context like the Italian one, still not very attentive to these issues. The findings show how the implementation of integrated reporting has been the result of a clear desire of top management and that the adoption of this practice has had a decidedly positive impact both from an internal and external point of view.

Suggested Citation

  • Filippo Vitolla & Nicola Raimo, 2021. "Adoption of Integrated Reporting: Reasons and Benefits—A Case Study Analysis," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(12), pages 244-244, July.
    • Handle: RePEc:ibn:ijbmjn:v:13:y:2021:i:12:p:244
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    References listed on IDEAS

    as
    1. Wendy Stubbs & Colin Higgins, 2014. "Integrated Reporting and internal mechanisms of change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1068-1089, August.
    2. Axel Haller & Chris van Staden, 2014. "The value added statement – an appropriate instrument for Integrated Reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1190-1216, August.
    3. Koen van Bommel, 2014. "Towards a legitimate compromise?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1157-1189, August.
    4. Colin Higgins & Wendy Stubbs & Tyron Love, 2014. "Walking the talk(s): Organisational narratives of integrated reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1090-1119, August.
    5. Elena Giovannoni & Maria Pia Maraghini, 2013. "The challenges of integrated performance measurement systems," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(6), pages 978-1008, August.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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