The role of stakeholder communication in developing integrated reporting: a longitudinal public sector case study

Judith Wylie and Anne Marie Ward

Sustainability Accounting, Management and Policy Journal, 2025, vol. 16, issue 4, 1101-1133

Abstract: Purpose - This paper aims to provide insights into how stakeholder communication strategies facilitated the development of integrated reporting in a large Public Sector Organisation (PSO), Northern Ireland Water (NIW). Design/methodology/approach - The approach conducted was an in-depth, longitudinal, qualitative case-study using a chronological content analysis of publicly available information covering a 14-year period from 2007 to 2021 and semi-structured interviews in 2017 and 2023. Findings - Changes to strategy, governance structures, management approach and performance and targets (Adams, 2023), underpinned by enhanced stakeholder communication, facilitated integrated thinking and the development of integrated reporting. Stakeholder communication evolved from simply providing stakeholders with information (one-way stakeholder information strategy), through responding to stakeholder concerns (two-way stakeholder response strategy) and ultimately to involving stakeholders in NIW’s integrated reporting (multi-directional stakeholder involvement strategy). Practical implications - The PSO Integrated Reporting Development Framework can be used as a frame of reference for other PSOs when developing integrated reporting. Social implications - Co-creation reduces conflict between stakeholders and improves stakeholder accountability and organisation decision-making. Focusing on stakeholder-identified material issues results in impactful public spending. A future-focused, risk-based approach improves organisation resilience, which is important for organisations that provide societal services. Originality/value - Using Morsing and Schultz’s (2006) stakeholder communication strategies framework and the communicative constitution of organisation’s (CCO) perspective, this study provides deep insights into how stakeholder communication supported the transition to integrated reporting in NIW.

Keywords: Communication strategy; Integrated reporting; Integrated thinking; Public sector organisation; Stakeholder communication; Sustainability reporting; M41 Accounting (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-07-2023-0533

DOI: 10.1108/SAMPJ-07-2023-0533

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