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The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise

Author

Listed:
  • Federica Farneti
  • Federica Casonato
  • Monica Montecalvo
  • Charl de Villiers
Abstract
Purpose - The purpose of this study is to examine how social disclosures are influenced by the adoption of integrated reporting (IR), focusing on the three social capitals in the international IR framework, namely, intellectual, human and social and relationship capital. Design/methodology/approach - This study takes the form of a single case study involving content analyses of annual reports and integrated reports from 2009 to 2017 (i.e. before and after IR adoption in 2013), as well as in-depth, semi-structured interviews with key preparers of the integrated report at New Zealand Post, to study changes in disclosures towards different stakeholder groups, from an internal organisation perspective. The empirical evidence is analysed through the lens of stakeholder theory. Findings - This study provides empirical evidence that contributes to our understanding of IR’s influence on the disclosure of social information and enhanced stakeholder relations in a public sector context. The study shows that the IR framework promoted a materiality assessment approach with stakeholders, which led to a reduction in social disclosures, while the materiality focus led to the disclosure of social matters more relevant to stakeholders. Social implications - IR led to meaningful stakeholder engagement, which led to social disclosure that are more relevant to stakeholders. Originality/value - This study assesses the influence of IR on social disclosures. The findings will be of interest to organisations seeking to enhance stakeholder relations and/or undertake IR and/or social disclosures.

Suggested Citation

  • Federica Farneti & Federica Casonato & Monica Montecalvo & Charl de Villiers, 2019. "The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 27(4), pages 556-579, June.
    • Handle: RePEc:eme:medarp:medar-01-2019-0436
    DOI: 10.1108/MEDAR-01-2019-0436
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    Citations

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    Cited by:

    1. Syaiful Hifni, 2023. "The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability ," GATR Journals afr228, Global Academy of Training and Research (GATR) Enterprise.
    2. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
    3. Michela Magliacani, 2023. "How the sustainable development goals challenge public management. Action research on the cultural heritage of an Italian smart city," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 987-1015, September.
    4. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    5. Giuseppe Nicolo' & Francisco Javier Andrades‐Peña, 2024. "Does corporate governance influence environmental, social and governance disclosure practices of state‐owned enterprises? An international study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4715-4731, September.

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