Economics at your fingertips  

Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types

Klarissa Lueg and Rainer Lueg

Corporate Social Responsibility and Environmental Management, 2021, vol. 28, issue 6, 1785-1800

Abstract: The purpose of our study is to provide a taxonomy of integrated reporting ( ). First, we develop a coding catalog containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with , and identify types of reports (taxonomy). Methodologically, we employ conceptual arguments to draft the criteria and metrics. The taxonomy relies on a cross‐sectional content analysis of annual/sustainability reports and websites of 128 listed Danish organizations. We present several results. First, we develop the two dimensions of FORM and CONTENT for our taxonomy. Second, we identify three types of reports: traditional (27%), enhanced (57%), and integrated thinking (16%). Specifically, integrated thinking reports exhibit higher connectivity, more compliance with sustainability standards/guidelines, and more frequent external assurance. Surprisingly, enhanced content reports are often published as “one report” and framed as shareholder‐oriented. Conversely, integrated thinking reports tend to comprise several highly connected reports, and emphasize stakeholder perspectives.

Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)

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:

Access Statistics for this article

More articles in Corporate Social Responsibility and Environmental Management from John Wiley & Sons
Bibliographic data for series maintained by Wiley Content Delivery ().

Page updated 2021-12-25
Handle: RePEc:wly:corsem:v:28:y:2021:i:6:p:1785-1800