The chapter outlines an Integrated Report taxonomy based on integrated reporting (IR) preparers’ conceptions regarding this innovative form of reporting. It highlights that report preparation relies on preparers’ cognition modes and their stakeholder salience. Since several actors may participate as IR preparers, how an Integrated Report is moulded cannot be taken for granted. However, integrated thinking can facilitate integration between preparers’ different cognition modes and a balanced prioritization of stakeholders. The taxonomy can help practitioners understand their positioning and steps for preparing this report based on integrated thinking. The taxonomy also unveils research opportunities for exploring preparers’ role in the IR process.
Integrated reporting preparers. Mode of cognition, stakeholder salience and integrated thinking in action
Stacchezzini R.
;Lai A.
2020-01-01
Abstract
The chapter outlines an Integrated Report taxonomy based on integrated reporting (IR) preparers’ conceptions regarding this innovative form of reporting. It highlights that report preparation relies on preparers’ cognition modes and their stakeholder salience. Since several actors may participate as IR preparers, how an Integrated Report is moulded cannot be taken for granted. However, integrated thinking can facilitate integration between preparers’ different cognition modes and a balanced prioritization of stakeholders. The taxonomy can help practitioners understand their positioning and steps for preparing this report based on integrated thinking. The taxonomy also unveils research opportunities for exploring preparers’ role in the IR process.File | Dimensione | Formato | |
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