Using the EFQM excellence model for integrated reporting: A qualitative exploration and evaluation

Stephane Trebucq and Elisabetta Magnaghi
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Stephane Trebucq: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: Purpose We propose to explore the way the EFQM model could be used in order to help managers better understand the connectivity between the various capital and consider it as a complementary management control systems tool, for implementing an integrated reporting , according to the new reporting standard developed by the IIRC (International Integrated Reporting Council). Design/methodology/approach This paper focuses on a qualitative analysis of the EFQM model. Its items are considered as a recognized database of strategic issues and questions, which are reclassified according to the IIRC ontology of intangible assets. This methodology is called elaborative coding (Auerbach and Silverstein, 2003). The literature review also helping in finding new categories of intellectual capital for this coding, which complements the propositions of the IIRC. Research limitations and implications Our research only explores how the EFQM model could help integrated thinking, and then later, implement . Other codes could have been attributed, and further research is still needed. Findings The study shows that intellectual capital is taken into account in the framework of the EFQM model from a dynamic perspective. Items of the EFQM model can be connected to a first intangible, considered as input, which affects a second intangible, considered as an outcome. In this sense it is possible to understand how intellectual capital is taken into account in the EFQM model, and can be assessed from a dynamic perspective. Originality/value This work shows and checks how the EFQM model could be used, in improving the strategic thinking in conformity with the six capitals suggested by the IIRC framework.

Keywords: Connectivity; EFQM; Intangibles; Integrated reporting; Integrated scorecard (search for similar items in EconPapers)
Date: 2017-12
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Citations: View citations in EconPapers (2)

Published in Research in International Business and Finance, 2017, 42, pp.522-531. ⟨10.1016/j.ribaf.2017.04.008⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03258164

DOI: 10.1016/j.ribaf.2017.04.008

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