Does integrated reporting fit China? A contextual analysis for the innovation of sustainability reporting

Yanqi Sun ()
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Yanqi Sun: Beijing Institute of Petrochemical Technology

Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, 2024, vol. 26, issue 10, No 71, 26313-26344

Abstract: Abstract Integrated reporting (IR) represents a cutting-edge model for sustainability reporting. Despite gaining traction in several countries, its acceptance in China remains limited, with research exploring its implementation within the Chinese context being notably sparse. Whether IR is a universally applicable reporting approach is under debate, but the context is deemed to influence the universality of IR adoption. Regrettably, context-specific research, especially concerning emerging markets such as China, is noticeably absent. This paper endeavours to address this gap, responding to the requests of IR scholars by examining the suitability of IR for China through a thorough consideration of wide-ranging national-level factors. A conceptual model, rooted in institutional theory, is presented to theorize the feasibility and necessity of IR in particular nations. To achieve the objectives of this study, a contextual analysis, comprising political, economic, social, and technological (PEST) analysis, coupled with content analysis, is employed. The PEST analysis evaluates factors uniquely relevant to the local Chinese environment, including cultural, economic, political, legal, international, social, and environmental aspects. Concurrently, content analysis is used to assess the alignment of Chinese firms’ corporate reports with the International Integrated Reporting Framework (IIRF) for the years 2012 and 2020. The findings suggest that in the Chinese context, IR is both feasible and necessary, affirming its applicability within the country. This research offers guidance for future studies similar to ours and serves as a roadmap for further IR research within China. The implications of this study will be of interest to both practitioners and regulatory bodies.

Keywords: Integrated reporting; Culture; Society; Environment; Contextual analysis (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/s10668-023-03731-x

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