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Journal of Intellectual Capital, vol. 20 no. 1
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 2 October 2017

John Dumay, Cristiana Bernardi, James Guthrie and Matteo La Torre

This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated…

5768

Abstract

Purpose

This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated Reporting Framework (<IRF>) and specifically of the enablers, incentives and barriers to its implementation. The paper synthesises insights from contemporary accounting research into integrated reporting (IR) as a general concept and <IR> as espoused by the IIRC in the <IRF> (IIRC, 2013). The authors specifically focus on possible barriers and emphasise the specific issues the authors feel could be rectified to advance the <IRF>, along with the areas that may potentially hinder its wider adoption and implementation.

Design/methodology/approach

The paper draws upon and synthesises academic analysis and insights provided in the IR and <IR> academic literature as well as various directives, policy and framework pronouncements.

Findings

The flexibility and lack of prescription concerning actual disclosures and metrics in the <IRF> could allow it to be used for compliance, regardless of the other benefits lauded by the IIRC. Thus the authors see forces, both external and internal, driving <IR> adoption, with one prominent example being the European Union Directive on non-financial reporting. Because of the different ways in which IR is understood and enacted, there are numerous theoretical and empirical challenges for academics. The authors paper highlights potential areas for further robust academic research and the need to contribute to <IR> policy and practice.

Research limitations/implications

The paper provides the IIRC, academics, regulators and reporting organisations with insights into current practice and the <IRF>. The authors highlight the need for further development and evidence to help inform improvements both from a policy and a practice perspective. A key limitation of the authors’ work is that the authors draw upon a synthesis of the existing literature which is still in an early stage of development.

Originality/value

The paper provides the IIRC with several insights into the current <IRF> and specifically with the enablers, incentives and barriers to its implementation. Also, it provides academic researchers with a number of important observations and an agenda upon which the authors can build their future research.

Available. Content available
Article
Publication date: 15 January 2020

2998

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Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 20 November 2024

Claire Harris, Stephanie Perkiss and Farzana Aman Tanima

Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”…

96

Abstract

Purpose

Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”, giving little guidance on what this means. The aim of this paper is to conduct a scoping review to synthesise the accounting literature related to the chocolate industry and sustainability and develop a research agenda for accounting scholarship.

Design/methodology/approach

The scoping review followed Arksey and O’Malley’s (2005) five-stage framework for a scoping review. Nineteen accounting journals were searched for literature on “chocolate OR cocoa AND sustainability” from 2000 to 2023. A total of 171 papers were identified through the search, of which 18 were deemed relevant and included for thematic analysis. The themes are analysed using a conceptual framework on accountability.

Findings

Analysis of the relevant literature revealed three distinct perspectives on sustainability in the chocolate industry. These include critique on the problems related to top-down accountability approaches in the chocolate industry; that accountability mechanisms have fallen short in managing sustainability challenges; and that sustainability interventions are driven by profit motives. The themes further reveal a lack of accountability in the industry for marginalised voices.

Originality/value

The scoping review methodology used in this study offers insights into the diverse perspectives on sustainability in the chocolate industry. This research adds valuable knowledge to the field by uncovering nuanced issues around accountability and sustainability and highlighting the need for future research for accountability for sustainable chocolate production.

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Meditari Accountancy Research, vol. 33 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 24 August 2023

Abdallah A.S. Fayad, Arifatul Husna Binti Mohd Ariff, Sue Chern Ooi, Aidi Ahmi and Saleh F.A. Khatib

This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on…

470

Abstract

Purpose

This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on the data obtained from the Scopus database.

Design/methodology/approach

Selected bibliometric indicators and bibliometrix R-packages are used in examining metrics like annual publication trends, authors with the most produced work, papers that are often cited, top productive countries, top productive affiliations, frequently mentioned journals, frequently mentioned keywords, analysis of co-citation, analysis of collaboration and analysis of co-word.

Findings

The findings from the bibliometric review indicated that the trend of IR literature had increased from 2017 to 2020, specifically from 2017 to 2019. The findings also indicated that several publications on IR entailed several authors’ collaboration and were published in various languages. Moreover, around 148 institution-affiliated researchers from 40 institutions in 20 countries contributed to the IR publication.

Research limitations/implications

This paper offers a comprehensive overview of the current development in IR. It is useful to help emerging scholars identify and understand current trends in IR based on different countries, authors and languages.

Originality/value

This paper contributes to the literature on IR by highlighting the trends of IR publications from the Scopus database using bibliometric analysis.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 7 December 2018

Valentina Beretta, Chiara Demartini and Sara Trucco

The integrated reporting framework seeks to connect a firm’s financial and non-financial performance in a single report by displaying how different forms of capital contribute to…

3184

Abstract

Purpose

The integrated reporting framework seeks to connect a firm’s financial and non-financial performance in a single report by displaying how different forms of capital contribute to the firm’s value creation. Drawing on impression management and incremental information approaches, the purpose of this paper is to examine how the content and semantic properties of intellectual capital disclosure (ICD) found in integrated reports is associated with firms’ performance.

Design/methodology/approach

All reports by European listed firms from 2011 to 2016 available via the integrated reporting emerging practice examples database are analysed. Content analysis is used to assesses the quality of ICDs, whereas a regression analysis tests the variation in semantic properties of ICDs according to firms’ performance.

Findings

ICDs in integrated reports are mainly discursive, with a backward looking orientation and a limited focus on human capital. On average, more than half of each ICD is conveyed in a positive tone. As the optimistic tone in firms’ ICDs increases, so too does their non-financial performance measured in terms of environmental, social and governance aspects. This finding supports the incremental information approach.

Originality/value

This paper contributes to the current literature on ICDs by introducing new evidence on firms’ motivations for non-financial disclosures in integrated reports. By taking a more comprehensive theoretical approach, namely, testing both impression management and incremental information hypotheses, this research extends on prior studies which tested similar relationships in integrated reports but focussed only on the impression management hypothesis.

Details

Journal of Intellectual Capital, vol. 20 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

Available. Open Access. Open Access
Article
Publication date: 7 January 2025

Lana Sabelfeld, John Dumay, Sten Jönsson, Hervé Corvellec, Bino Catasús, Rolf Solli, Ulla Eriksson-Zetterquist, Elena Raviola, Paolo Quattrone and James Guthrie

This paper presents a reflection in memory and tribute to the work and life of Professor Barbara Czarniawska (1948–2024).

281

Abstract

Purpose

This paper presents a reflection in memory and tribute to the work and life of Professor Barbara Czarniawska (1948–2024).

Design/methodology/approach

We invited those colleagues whom we knew to be close to Barbara to submit reflections about her contributions to academia alongside their memories of her as a person. We present these reflections in the order we received them, and they have only been edited for minor grammatical and punctuation issues to preserve the voice of the contributing authors.

Findings

The reflections in this paper represent different translations of Barbara’s academic and theoretical contributions. However, she also contributed to people. While we can count the number of papers, books and book chapters she published, we must also count the number of co-authors, Ph.D. supervisions, visiting professorships and conference plenaries she touched. This (ac)counting tells the story of Barbara reaching out to work and interact with people, especially students and early career researchers. She touched their lives, and the publications are an artefact of a human being, not an academic stuck in an ivory tower.

Originality/value

A paper in Barbara Czarniawska’s honour where some of her closest colleagues can leave translations of her work through a narrative reflection, seems to be a fitting tribute.

Details

Accounting, Auditing & Accountability Journal, vol. 38 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 25 June 2024

Lana Sabelfeld, John Dumay and Barbara Czarniawska

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…

998

Abstract

Purpose

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

Design/methodology/approach

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

Findings

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Research limitations/implications

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

Practical implications

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

Originality/value

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 16 February 2015

Patrizia Battilani and Giuliana Bertagnoni

The main aim of our study is to demonstrate that the Italian way to marketing included not only the “advertising artists” but also what can be labelled as the social network…

1074

Abstract

Purpose

The main aim of our study is to demonstrate that the Italian way to marketing included not only the “advertising artists” but also what can be labelled as the social network approach, which was mainly used by cooperative enterprises. Focussing on the case study of the Granarolo co-operative, the paper discusses the social network method of marketing as it emerged during the 1950s and 1960s in Italy.

Design/methodology/approach

The research draws on different types of primary sources, including co-operative business records, interviews, publications, newspaper articles and advertisements.

Findings

In the age of mass consumption, the Granarolo co-operative developed an original marketing strategy based on social networks. This strategy can be considered a kind of community brand based on shared values pre-existing to the brand itself and a kind of viral marketing put in place before the electronic revolution.

Research limitations/implications

The research focusses on the Granarolo case study. It can be extended to other co-operative enterprises. However, it is unknown whether the anticipation of viral marketing has also been used by private enterprises.

Practical implications

The marketing strategies analyzed in the paper could be a interesting solution for undertakings strictly connected and rooted in their local community or in their Web community.

Social implications

In today’s world of the Web, this physical constraint no longer exists, and the social method of marketing exceeds the regional and even the national level. In conclusion, this was an innovative method of marketing and advertising that came into being, ahead of its time, about a half a century before modern Web-based social networks were conceived, yet uses the same concepts, hence its extraordinary originality.

Originality/value

This study is the result of an original research which tries to highlight what we could label the Italian way to marketing. Taking into consideration the first two decades of the Granarolo history and focussing on the marketing strategy, our contribution seeks to examine how the social networks approach worked and in what it differs from today brand community and viral marketing.

Details

Journal of Historical Research in Marketing, vol. 7 no. 1
Type: Research Article
ISSN: 1755-750X

Keywords

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