Integrated reporting: perspectives of corporate report preparers and other stakeholders

Desi Adhariani and Charl de Villiers

Sustainability Accounting, Management and Policy Journal, 2018, vol. 10, issue 1, 126-156

Abstract: Purpose - This paper aims to explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy. Design/methodology/approach - A survey is used to explore perspectives on IR. Findings - There is a limited level of knowledge regarding IR, but a high level of interest. Corporate report preparers paradoxically state that they can see the benefits of IR, yet they are reluctant to implement it. Practical implications - Changes to university curricula, training sessions, seminars and conferences may be needed to disseminate information regarding IR. Social implications - IR implementation may be stymied by the low levels of knowledge in Southeast Asia and hence lack of demand from stakeholders. High-quality reporting generally supports capital flows into a region and thus influences economic and social well-being. The integrated financial and non-financial information needs of stakeholders thus have an indirect impact on society. Originality/value - Southeast Asia is an economic powerhouse and home to hundreds of millions of people. It is important to understand the potential for IR in this region. This is the first survey of its kind to explore these matters.

Keywords: Stakeholders; Integrated reporting; Report preparers (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-02-2018-0043

DOI: 10.1108/SAMPJ-02-2018-0043

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