Integrated reporting in China: a mission approach

Xinyu Zhao, Mohamed Omran and Shi-Min How

Journal of Accounting in Emerging Economies, 2024, vol. 15, issue 2, 466-490

Abstract: Purpose - Drawing on a mission approach, this study investigates the application of integrated reporting (IR). It also explores its role in shaping organisations' internal processes in Chinese state-owned enterprises (SOEs) and the China General Nuclear Power Corporation (CGN). Design/methodology/approach - We employed a case study method and collected data by conducting semi-structured interviews with CGN managers and analysing their reports and appropriate documents. Findings - Our findings reveal that the CGN is motivated by its mission and vision to adopt IR rather than by other common motivations, such as legitimacy, strategy and stakeholder pressure. IR practice contributes to implementing its mission and vision through direct and indirect methods, covering the changes in design archetypes and subsystems that meet the nature of reorientation changes that belong to first-order transition. Research limitations/implications - This study extends empirical evidence of IR at the firm level in China and provides in-depth insights into how IR is implemented in Chinese SOEs. Our findings may be helpful for policymakers to review and develop policies. For instance, the government might consider integrating IR frameworks into current reporting and mandate listed companies to adopt IR. However, our data are from one company, the only Mainland Chinese Company recognised by the IIRC database. Originality/value - This study provides an innovative approach to analysing IR and offers managers insight into how IR practice benefits the mission’s implications.

Keywords: Integrated reporting; Mission; Vision; Case study; SOEs; China (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaeepp:jaee-05-2023-0149

DOI: 10.1108/JAEE-05-2023-0149

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