Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters

Abstract

AbstractThis paper examines the perceptions of integrated report preparers. Using a case study approach, perceptions of integrated reporting were analysed in six organisations. The study found that preparers operating in different industries held similar perceptions about integrated reporting. It was commonly perceived that integrated reporting is a flexible tool to communicate organisations’ value creation story, as it includes both financial and non‐financial information, and overall performance information. It was found that the case study organisations were committed to addressing the broader sustainability aspects of their organisation’s impacts instead of having a narrow investor‐focused value creation emphasis. This has implications for policy makers, suggesting the need for sustainability issues and a broad range of stakeholders to be at the heart of the transition to integrated reporting.