What is it about?
This paper sought to investigate the likely adoption of Integrated Reporting (IR), in addition to highlighting the limitations of current reporting practices. In particular we analyse how perceptions of IR as offering a relative advantage over existing practices, it’s compatibility to existing organizational values, past experiences and needs and perceived complexity may impact on the adoption and diffusion of IR.
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Why is it important?
As an emerging and rapidly growing phenomenon, there are few empirical studies exploring integrated reporting practices and perceptions. This paper is the first to provide some insights into IR from a UK perspective. This study has identified several factors that were likely to impact on wider spread diffusion of IR which should be of interest to practitioners in this field as well as those considering the adoption of IR.
Perspectives
As a Chartered Accountant with senior finance experience in many organizations spanning 30 years, I decided to use that experience to look at corporate reporting practices from an academic perspective.
Mrs Fiona Ann Robertson
Leeds Beckett University
Read the Original
This page is a summary of: Factors affecting the diffusion of integrated reporting – a UK FTSE 100 perspective, Sustainability Accounting Management and Policy Journal, May 2015, Emerald,
DOI: 10.1108/sampj-07-2014-0044.
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