Walking the talk(s): Organisational narratives of integrated reporting

Abstract

Purpose – The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR). Design/methodology/approach – This study is situated within institutional theory. The authors undertook semi-structured interviews with 23 Australian managers. The authors drew on Gabriel's (2000) poetic analytics to show how the sensemaking activities of the early adopters contribute to the institutionalisation process. Findings – Two main narratives dominate our managers’ experience: IR as story-telling and IR as meeting expectations. These two narratives are constructed simultaneously and theyset up contrasting plots regarding salient events, responsibilities and characters that are resolved through one or more of three “inter-narratives” that background these tensions. The inter-narratives suggest time, the company's strategy, and talking and engagement can solve problems. Research limitations/implications – The authors argue that th...