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

dc.contributor.authorFarneti, Federica
dc.contributor.authorCasonato, Federica
dc.contributor.authorMontecalvo, Monica
dc.contributor.authorDe Villiers, Charl Johannes
dc.date.accessioned2019-10-01T09:13:11Z
dc.date.available2019-10-01T09:13:11Z
dc.date.issued2019
dc.description.abstractPURPOSE : 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.en_ZA
dc.description.departmentAccountingen_ZA
dc.description.librarianhj2019en_ZA
dc.description.urihttp://www.emeraldinsight.com/loi/medaren_ZA
dc.identifier.citationFarneti, F., Casonato, F., Montecalvo, M. and de Villiers, C. (2019), "The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise", Meditari Accountancy Research, Vol. 27 No. 4, pp. 556-579. https://doi.org/10.1108/MEDAR-01-2019-0436.en_ZA
dc.identifier.issn2049-372X
dc.identifier.other10.1108/MEDAR-01-2019-0436
dc.identifier.urihttp://hdl.handle.net/2263/71515
dc.language.isoenen_ZA
dc.publisherEmeralden_ZA
dc.rights© 2019 Emerald Publishing Limiteden_ZA
dc.subjectCase studyen_ZA
dc.subjectPublic sectoren_ZA
dc.subjectSocial disclosuresen_ZA
dc.subjectState-owned enterprise (SOE)en_ZA
dc.subjectIntegrated reporting (IR)en_ZA
dc.subject.otherSDG-08: Decent work and economic growth
dc.subject.otherEconomic and management sciences articles SDG-08
dc.titleThe influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterpriseen_ZA
dc.typePostprint Articleen_ZA

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