Towards Mainstreaming Integrated Reporting – Theoretical Landscape and Practical Insights

It appears that the process towards mandatory Integrated Reporting is inevitable. The businesses need to be prepared to take the first steps towards applying these new reporting principles to remain successful over long term. At the same time many practitioners raise many justified questions, as there is no established Integarted Reporting framework, guidelines or thorough business practice yet available. This Master Thesis examines the developments of Integrated Reporting theory and provides practical insights, based on a survey conducted among South-African listed entities, into how businesses perceive the new reporting concept. The focus of this thesis was to investigate, whether the current theoretical frameworks provide sufficient guidance on Integrated Reporting adoption, whether companies perceive value creation from applying Integrated Reporting principles, what were the main challenges and opportunities faced, and whether the Integrated Reporting should remain voluntary or become a mandatory requirement. In addition a critical analysis of the Integrated Reporting Discussion Paper published in September 2011 is provided.

Inhaltsverzeichnis (Table of Contents)

• INTRODUCTION
• LITERATURE REVIEW
  • Recent Developments in Financial and Non-Financial Reporting
  • Recent Developments in Integrated Reporting
    • Integrated Reporting definition and evolution
    • Integrated Reporting Framework
    • Integrated Reporting Benefits and Challenges
    • Conducted research and relevant findings
• METHODOLOGY
  • Survey design
  • Limitations
• SURVEY RESULTS AND FINDINGS
  • Insights from Integrated Reporting practice in South Africa
  • Integrated Reporting Framework applicability
  • Integrated Reporting: Benefits vs. Challenges
  • Integrated Reporting: voluntary vs. mandatory approach
• CRITICAL ANALYSIS OF INTEGRATED REPORTING DISCUSSION PAPER

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This Master's thesis aims to explore the theoretical landscape and practical insights of integrated reporting (IR). It focuses on the evolution and current state of IR, analyzing the benefits and challenges associated with its implementation. The thesis also investigates the applicability of the Integrated Reporting Framework (IRF) and examines the relationship between voluntary and mandatory approaches to IR. Key themes addressed in the thesis include:

• The evolution of financial and non-financial reporting practices
• The development and application of the Integrated Reporting Framework
• The benefits and challenges of implementing integrated reporting
• The role of mandatory and voluntary approaches in promoting integrated reporting
• A critical analysis of the Integrated Reporting Discussion Paper

Zusammenfassung der Kapitel (Chapter Summaries)

• Introduction: This chapter introduces the topic of integrated reporting and its significance in the context of current business and financial reporting trends. It outlines the research objectives and the methodology employed in the thesis.
• Literature Review: This chapter provides a comprehensive overview of the existing literature on integrated reporting. It explores the historical evolution of financial and non-financial reporting practices, the emergence of integrated reporting, and the key concepts and frameworks related to integrated reporting.
• Methodology: This chapter describes the methodology used in the thesis, including the survey design, data collection methods, and limitations of the study.
• Survey Results and Findings: This chapter presents the findings of the survey conducted on integrated reporting practices in South Africa. It explores the insights gained from the survey data, analyzing the applicability of the Integrated Reporting Framework, the benefits and challenges of integrated reporting, and the perspectives on voluntary and mandatory approaches to IR.
• Critical Analysis of Integrated Reporting Discussion Paper: This chapter critically analyzes the Integrated Reporting Discussion Paper, evaluating its key arguments and recommendations in the context of the existing literature and survey findings.

Schlüsselwörter (Keywords)

The primary keywords and focus topics of this thesis include integrated reporting, integrated reporting framework, sustainability reporting, corporate social responsibility, financial reporting, non-financial reporting, value creation, stakeholder engagement, voluntary reporting, mandatory reporting, and the South African context. These terms reflect the core concepts and research focus of the study, exploring the theoretical and practical implications of integrated reporting.

Details

• Hochschule: Hochschule für Wirtschaft und Recht Berlin
• Veranstaltung: MA Accounting & Controlling
• Note: 1,7
• Autor: Arvi Kass (Autor:in)
• Erscheinungsjahr: 2012
• Seiten: 65
• Katalognummer: V192043
• ISBN (eBook): 9783656177319
• ISBN (Buch): 9783656179306
• Sprache: Englisch
• Schlagworte: Integrated Reporting IR Sustainability Reporting Annual Reporting Corporate Reporting GRI CSR Corporate Social Responsibility South Africa King Report one report connected reporting Integrated Reporting Framework IIRC International Integrated Reporting Framework