Integrated Reporting Narratives: The Case of an Industry Leader

Maria Aluchna, Nazim Hussain and Maria Roszkowska-Menkes
Additional contact information
Maria Aluchna: Department of Management Theory, Warsaw School of Economics, al. Niepodleglosci 162, 02-554 Warsaw, Poland
Maria Roszkowska-Menkes: Department of Management Theory, Warsaw School of Economics, al. Niepodleglosci 162, 02-554 Warsaw, Poland

Sustainability, 2019, vol. 11, issue 4, 1-16

Abstract: In this paper, we investigate the integrated reporting practice of the second-largest Polish petroleum company. Using the qualitative research method of narrative analysis, the paper draws upon the practice of integrated reporting by the domestic and sector leader, the second-largest Polish petroleum company, LOTOS Group. By analyzing the content of integrated reports for the years 2006–2015, alongside the main actors and themes involved, we distinguish three main narrative strategies, including: legitimacy, shareholder-agency, and signaling. In addition, we reveal the evolutionary transition of integrated reporting and identify its phase of development. Reporting appears to be conjoined rather than integrated. The study’s results imply that the implementation of integrated reporting may be limited by its insufficient institutionalization in the organizational context and the lack of recognized standards.

Keywords: integrated reporting; sustainability reporting; corporate communication; environmentally sensitive industry; Poland (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
https://www.mdpi.com/2071-1050/11/4/976/pdf (application/pdf)
https://www.mdpi.com/2071-1050/11/4/976/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:11:y:2019:i:4:p:976-:d:205796

Access Statistics for this article

Sustainability is currently edited by Ms. Alexandra Wu

More articles in Sustainability from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().