Managing material value creation matters in integrated reporting

Natasja Steenkamp and Roslyn Roberts

Meditari Accountancy Research, 2021, vol. 30, issue 3, 661-675

Abstract: Purpose - This paper aims to explore how advanced integrated report preparers internalise and operationalise material value creation information to manage the generation of such information for the integrated report. Design/methodology/approach - The paper adopts a qualitative approach using in-depth semi-structured interviews to examine how information about material value creation matters in six South African organisations are managed. Findings - The findings will be useful to integrated reporting adopters as to how they might implement appropriate processes and systems to determine, communicate, collect and process information about matters that substantively affect their value creation. Originality/value - The paper contributes to the body of knowledge by providing insight on how material value creation matters are determined, communicated internally and information about such matters generated.

Keywords: Integrated reporting; Advanced integrated report preparers; Material value creation information; Material value creation matters determination; Processes and systems; Value creation communication; A13; E22; G41; M14; O31 (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-11-2020-1095

DOI: 10.1108/MEDAR-11-2020-1095

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