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The Integrated Reporting Initiative from an Institutional Perspective: Emergent Factors

机译：从制度角度看综合报告倡议：新出现的因素

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The financial crisis and its negative effects upon the global economy emerged in demand for corporate reporting transparency. This can be attained by issuing integrated reports in which financial and sustainability reporting interrelate. In contrast to traditional reporting where corporate responsibility or environmental reports were separate documents from the annual financial report, by integration, the report gains commitment to the environment, social recognition, and a more efficient management system. In 2011, the International Integrated Reporting Committee was submitting its first document on integrated reports. Since then, the organization has been the main driver for integrated reporting practices. The IIRC has initiated a pilot program for corporations willing to adopt integrated reporting. This initiative has gained the interest of more than 75 worldwide organizations that decided to submit for this programme. We argue that the emerging determinants of the voluntary adoption of an integrated reporting system are the political, cultural, and economic factors. We build the research design on institutional theory and involves a content analysis on the reports issued by the corporations in the IIRC pilot programme. The problem statement of this paper involves the determination of the emergent factors for integrated reporting- from an institutional perspective. The main scope of the research is to investigate whether we can find a correlation between the voluntary adoption of integrated reporting and the external political, cultural and economic factors as argued according to the institutional theory. The applied research methodology implies content analysis and SPSS data processing. The findings bring evidence that the political, cultural, and economic factor, are influencing the release of integrated reports.
机译：金融危机及其对全球经济的负面影响源于对公司报告透明度的需求。这可以通过发布财务和可持续性报告相互关联的综合报告来实现。与传统报告不同，传统报告将公司责任或环境报告与年度财务报告分开，通过整合，该报告获得了对环境，社会认可和更有效管理体系的承诺。 2011年，国际综合报告委员会提交了关于综合报告的第一份文件。从那时起，该组织一直是集成报告实践的主要驱动力。 IIRC已为愿意采用综合报告的公司启动了一项试点计划。这项倡议已经吸引了超过75个决定提交此计划的全球组织的关注。我们认为，自愿采用综合报告系统的新决定因素是政治，文化和经济因素。我们基于制度理论构建研究设计，并对IIRC试点计划中公司发布的报告进行内容分析。本文的问题陈述涉及从制度的角度确定综合报告的紧急因素。研究的主要范围是调查是否可以发现自愿采用综合报告与根据制度理论所争论的外部政治，文化和经济因素之间的相关性。应用的研究方法意味着内容分析和SPSS数据处理。调查结果提供了证据，表明政治，文化和经济因素正在影响综合报告的发布。

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