IDEAS home Printed from https://ideas.repec.org/p/gtr/gatrjs/afr228.html
   My bibliography  Save this paper

The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability

Author

Listed:
  • Syaiful Hifni

    ("Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia" Author-2-Name: Rano Wijaya Author-2-Workplace-Name: "Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia" Author-3-Name: Atma Hayat Author-3-Workplace-Name: "Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia" Author-4-Name: Zakhyadi Ariffin Author-4-Workplace-Name: "Faculty of Economic and Business, University of Lambung Mangkurat, Banjarmasin, Indonesia" Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)

Abstract

"Objective - This research aims to examine the role of the five reporting bottom lines in explaining the implementation communication of integrated reporting towards sustainable development management accountability. Methodology/Technique - We conducted research as a mixed method, through a survey using a questionnaire for 155 respondents as stakeholders in the context of sustainable development management accountability. This research occupied path analysis tools and informational analysis for the data obtained through semi-structured interviews. Findings - The results showed that the first structural equation, which includes the triple bottom line, governance bottom line, and empowerment bottom line, is related to implementation integrated reporting . Then, the second structural relationship showed the implementation of , triple bottom line, governance bottom line, and empowerment bottom line, has a connection towards sustainable development management accountability within the achievement of SDGs within the four pillars of the 17 goals of the SDGs. Novelty - This research provides insight by evidence that the five reporting bottom lines theory with a voluntary initiative using the 5 STAR reporting index can also be applied within regional government organizations. This research is helpful for the regional government to meet the contemporary reporting systems and to strengthen the accountability of regional action plans of regional governments as part of a commitment to achieve sustainable development nationally and globally. Type of Paper - Empirical"

Suggested Citation

  • 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.
    • Handle: RePEc:gtr:gatrjs:afr228
    DOI: https://doi.org/10.35609/afr.2023.8.3(2)
    as

    Download full text from publisher

    File URL: http://gatrenterprise.com/GATRJournals/AFR/pdf_files/AFR-Vol-8(3)/2.Syaiful%20Hifni.pdf
    Download Restriction: http://gatrenterprise.com/GATRJournals/online_submission.html
    File URL: https://libkey.io/https://doi.org/10.35609/afr.2023.8.3(2)?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Carol A. Adams, 2017. "Conceptualising the contemporary corporate value creation process," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 906-931, May.
    2. Flavio Hourneaux Jr & Marcelo Luiz da Silva Gabriel & Dolores Amalia Gallardo-Vázquez, 2018. "Triple bottom line and sustainable performance measurement in industrial companies," Revista de Gestão, Emerald Group Publishing Limited, vol. 25(4), pages 413-429, September.
    3. Judy Brown & Jesse Dillard, 2014. "Integrated reporting: On the need for broadening out and opening up," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1120-1156, August.
    4. Rezaee, Zabihollah & Tuo, Ling, 2017. "Voluntary disclosure of non-financial information and its association with sustainability performance," Advances in accounting, Elsevier, vol. 39(C), pages 47-59.
    5. Subhash Abhayawansa & Carol A. Adams & Cristina Neesham, 2021. "Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(4), pages 923-945, March.
    6. Fiona Ann Robertson & Martin Samy, 2020. "Rationales for integrated reporting adoption and factors impacting on the extent of adoption," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 11(2), pages 351-382, January.
    7. repec:eme:aaaj00:aaaj-04-2016-2529 is not listed on IDEAS
    8. Anna Pistoni & Lucrezia Songini & Francesco Bavagnoli, 2018. "Integrated Reporting Quality: An Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 489-507, July.
    9. Madalina DUMITRU & Raluca-Gina GU?E, 2016. "Assurance Of Integrated Reports: The State Of The Art," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 227-227, January.
    10. Barth, Mary E. & Cahan, Steven F. & Chen, Li & Venter, Elmar R., 2017. "The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects," Research Papers 3546, Stanford University, Graduate School of Business.
    11. Aureliana-Geta Roman & Mihaela Mocanu & Răzvan Hoinaru, 2019. "Disclosure Style and Its Determinants in Integrated Reports," Sustainability, MDPI, vol. 11(7), pages 1-16, April.
    12. 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.
    13. Flower, John, 2015. "The International Integrated Reporting Council: A story of failure," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 1-17.
    14. DeLone, William H. & McLean, Ephraim R., 2016. "Information Systems Success Measurement," Foundations and Trends(R) in Information Systems, now publishers, vol. 2(1), pages 1-116, August.
    15. Annika Wahl & Michel Charifzadeh & Fabian Diefenbach, 2020. "Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2542-2556, September.
    16. Federica Farneti & Federica Casonato & Monica Montecalvo & Charl de Villiers, 2019. "The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 27(4), pages 556-579, June.
    17. John Dumay & Tim Dai, 2017. "Integrated thinking as a cultural control?," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 574-604, October.
    18. Jill Frances Atkins & Aris Solomon & Simon Norton & Nathan Lael Joseph, 2015. "The emergence of integrated private reporting," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 23(1), pages 28-61, April.
    19. Lean Yu & Xinxie Li & Ling Tang & Zongyi Zhang & Gang Kou, 2015. "Social credit: a comprehensive literature review," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 1(1), pages 1-18, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    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. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    4. Bhavna Thawani & Tushar Panigrahi & Meena Bhatia, 2024. "Eleven years of integrated reporting: a bibliometric analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 666-684, December.
    5. Stefania Veltri & Antonella Silvestri, 2020. "The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3038-3054, December.
    6. Patrick Velte, 2022. "Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 997-1061, September.
    7. José Navarrete-Oyarce & Juan Alejandro Gallegos & Hugo Moraga-Flores & José Luis Gallizo, 2021. "Integrated Reporting as an Academic Research Concept in the Area of Business," Sustainability, MDPI, vol. 13(14), pages 1-16, July.
    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.
    9. Raimo, Nicola & Zito, Marianna & Caragnano, Alessandra, 2019. "Does national culture affect integrated reporting quality? A focus on GLOBE dimensions," EconStor Conference Papers 199012, ZBW - Leibniz Information Centre for Economics.
    10. Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni, 2019. "How pressure from stakeholders affects integrated reporting quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1591-1606, November.
    11. 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.
    12. Stefan Bezuidenhout & Charl de Villiers & Ruth Dimes, 2023. "How management control systems can enable, constrain, and embed integrated reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4251-4273, December.
    13. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2019. "Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 518-528, March.
    14. Federica Balluchi & Barbara Borgato & katia Corsi & Marta Fundoni, 2024. "L?integrazione degli obiettivi di sostenibilit? nei processi di pianificazione strategica: analisi empirica nel contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(2), pages 65-88.
    15. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2021. "Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 522-534, January.
    16. 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.
    17. Linda Kannenberg & Philipp Schreck, 2019. "Integrated reporting: boon or bane? A review of empirical research on its determinants and implications," Journal of Business Economics, Springer, vol. 89(5), pages 515-567, July.
    18. Genevé Richard & Elza Odendaal, 2021. "Credibility-enhancing mechanisms, other than external assurance, in integrated reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 61-93, March.
    19. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
    20. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Gli effetti della cultura nazionale sulla qualit? della disclosure del capitale intellettuale nel contesto dell?Integrated Reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 137-160.

    More about this item

    Keywords

    five reporting bottom lines; implementation communication; integrated reporting; sustainable development management accountability;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gtr:gatrjs:afr228. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Prof. Dr. Abd Rahim Mohamad (email available below). General contact details of provider: http://gatrenterprise.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.