1,720,982 research outputs found
Integrated reporting preparers. Mode of cognition, stakeholder salience and integrated thinking in action
No full textThe chapter outlines an Integrated Report taxonomy based on integrated reporting (IR) preparers’ conceptions regarding this innovative form of reporting. It highlights that report preparation relies on preparers’ cognition modes and their stakeholder salience. Since several actors may participate as IR preparers, how an Integrated Report is moulded cannot be taken for granted. However, integrated thinking can facilitate integration between preparers’ different cognition modes and a balanced prioritization of stakeholders. The taxonomy can help practitioners understand their positioning and steps for preparing this report based on integrated thinking. The taxonomy also unveils research opportunities for exploring preparers’ role in the IR process
Integrated reporting and the performativity of intellectual capital
No full textThe research investigates how intellectual capital (IC) is problematised in the context of integrated reporting. Drawing on a performative approach to IC, the paper explores the role of organisational actors in defining, classifying and valuing IC within the process of preparing an integrated report (IR). The analysis relies on in-depth interviews with IR preparers of a European oil and gas company that has been issuing IRs since 2012 and considers IC to be a core element of its business model and value creation story. The case study reveals that IC definition, classification and valuation stimulate ongoing interaction among various actors. An active role is played by the staff of the department responsible for the IR preparation process, but also by organisational actors who are not directly involved in this process and by external actors, such as the company's peers, IIRC representatives and the company's accounting advisors. Some sketches, matrixes and maps inspired by the IIRC Framework (i.e., the business model sketch, the KPIs matrix and the connectivity map) were pivotal in defining concepts and categories of IC and its connection to value creation, although the quantification of IC's effect on value creation remains disputed. In showing how organisational actors problematise and engage with IC inscriptions within the process of IR preparation, the paper enriches the scant research that examines the performativity of IC in the context of corporate external reporting and answers the call for more research on how IC affects the management of organisations
Integrated Reporting and the “Valuing” of Intellectual Capital: A Performative Perspective
No full textThe paper empirically explores how Intellectual Capital (IC) is mobilized within the context of integrated reporting. The analysis primarily relies on in-depth interviews with IR preparers of a global Oil & Gas Company that issues the IR since 2012 and is strongly involved in IC management. Drawing on a performative approach, we investigate in particular how the preparation of integrated reports (IR) triggers sensemaking processes on IC definition, classification and measurement. The case narrative reveals that IR preparers worked hard identifying the whole picture of how IC works, classifying IC components and putting IC in relation to value creation. Since the IR is intended to explain the sustainability of the company business model, all the efforts have been devoted to disentangle the IC role in creating “sustainable value”. The study enriches extant research on IC by offering case insights on the very process of “valuing” IC in a novel IR setting. It highlights that in IR contexts, IC is a fragile concept that serves the function preparers assign to the report
An intellectual capital ontology in an integrated reporting context
No full textPurpose – This paper investigates the intellectual capital (IC) ontology in an integrated reporting context to explore the function that integrated report (IR) preparers assign to IC elements and the role of integrated thinking in this process. Design/methodology/approach – Social ontology theory helps elucidate how an energy-sector company socially constructed an IC ontology in which IC is a core element of the value creation story told in the IR. The empirical analysis benefited from in-depth interviews with the corporate staff. Findings – The subjective nature of IC ontology emerges, in that IC’s function is defined during the very process of IR preparation. The intangible elements drive sustainability-oriented financial value creation according to the sustainability approach embraced by the company’s business model. Integrated thinking both facilitates this perspective on IC is shared among various departments of the company and provides a procedure for scrutinising what counts as IC in this integrated reporting context. Research limitations/implications – The research scope is limited to the IR preparation process. Further research could explore IC ontologies beyond this process. Originality/value – This study is the first to explore IC ontology empirically within an innovative integrated reporting context. It opens paths to further research on the relationships between IC and integrated thinking
INTEGRATED REPORTING AND PREPARERS’ ACCOUNTABILITY: A MATTER OF CONTEXT
No full textThis research explores view(s) of corporate accountability that are implicit in integrated reporting (IR). The empirical setting features a global insurance company that pioneered IR in its 2012 annual financial report. Several in-depth interviews with the IR “preparers” from this firm depict how its IR has been built, as well as the contextual conditions underlying the decision to shift from financial reporting to IR. The results also reveal the predominance of investors’ (vs. stakeholders’) accountability, particularly in reference to addressees of corporate accountability in the IR. This paper offers new insights for literature dealing with corporate reporting and accountability in a novel, integrated reporting setting
HOW INTEGRATED REPORTING MEETS THE INVESTORS AND OTHER STAKEHOLDERS’ INFORMATION NEEDS
No full textThe external corporate reporting is currently debated both in the professional and the academic contexts, given the misalignment between information provided by companies and real information needs from investors and other stakeholders. Such misalignment seems to be reducible by the integrated report, as proposed by the International Integrated Reporting Council (IIRC). Such report, that is already mandatory in some countries, is raising rich interest from scholars and practitioners: several companies around the world are already preparing their integrated report. The research is aimed to verify whether and how such report can really contribute to the corporate reporting and to the relationships among the people belonging to the corporate environment. Along this way, the research is aimed to answer to the following research question: how integrated report favours the alignment between corporate reporting and stakeholder’s informative needs? In order to answer such research question, qualitative and quantitative approaches will be jointly used to analyse: a) the investors and other stakeholders’ information needs; b) the companies behaviour related to the integrated report preparation; c) the reactions of investors and other stakeholders to the first integrated report initiatives; d) the role of standard setters and regulators in encouraging the institutionalization of the integrated report and the gradual alignment of the integrated report to the stakeholders’ needs. The most relevant scientific impact is related to the identification of the interaction processes and the reciprocal influence among actors involved in the regulation, preparation and use of the integrated report within the reporting environment
Exploring the impact of IC narratives on corporate accountability: a functionalist approach
No full text
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
- …
