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The purpose of this paper is to investigate rationales for integrated reporting (<IR>) adoption and factors that impact on the extent of adoption in the UK early adopter organisations. Diffusion of innovation theory was used as a guiding theoretical lens

The study was based on in-depth semi-structured interviews with 36 senior executives actively involved in IR in finance, sustainability, communications and legal functions within seventeen organisations. A content analysis of the interviews was undertaken using qualitative coding techniques within Nvivo 11 software.

Organisations drew on a wide range of rationales for adoption, with a predominance of sociological over economic rationales, both of which offered organisations a relative advantage over existing practices. Economically, <IR> emerged as an incremental process, which filled a performance gap is predominantly manufacturing and utility industries with significant impacts on the environment/society. Predominant sociological rationales were: external pressures, primarily due to perceptions of shifts in societal expectations; and internal aspirations relating to enhancing reputation. Findings also revealed that the <IR> framework was not fully adopted by the majority of organisations, primarily due to incompatibility with organisational requirements and/or perceived complexity of the framework.

This research study was limited by the small sample of organisations that participated, although significant efforts were made to ensure that the sample incorporated the majority of early adopter UK organisations who demonstrated best practice in <IR>.

Recommendations on how the adoption of <IR> may be further enhanced in the future are outlined.

Research that provides recommendations to inform policy and practice regarding how <IR> could be more widely adopted, and its practices further diffused, within organisations is important given <IR> has the potential to contribute to societal and environmental well-being.

This study is significant as research into <IR> adoption decision motivations and subsequent extent of adoption is scant, particularly in the UK. It responds to the call by Dumay et al. (2016) for <IR> researchers to engage more with practice. It further enriches prior research on the adoption of management innovations where an extensive body of innovation literature has focussed on the rationale for organisational adoption of management innovations but has neglected the subsequent extent of adoption.

This study seeks to investigate the likely adoption of integrated reporting (IR), in addition to highlighting the limitations of current reporting practices. In particular, the analysis in this study used the characteristics of diffusion of innovation theory to investigate how perceptions of IR as offering a relative advantage over existing practices; its compatibility to existing organisational values, past experiences and needs; and its perceived complexity impacted on the adoption and diffusion of IR.

Methodology was based on a content analysis of 22 UK FTSE 100 annual and sustainability reports across industries. To build a phenomenological triangulation research approach, semi-structured interviews were conducted with ten senior managers to ascertain their perceptions of current SR practices and IR.

The analysis in this study revealed that low/medium levels of linkages exist between the majority of reports in the sample, thus limiting their usefulness. Based on these findings, this study suggests that senior managers perceive IR as having a relative advantage over existing practice. Overall, the senior managers interviewed were supportive of IR and this research revealed that many companies are starting to integrate their reporting along IR guidelines. This study further identifies factors that are likely to impact on more widespread diffusion of IR.

The sample size to assess linkages between reports was based on a sample of company reports across industries to give a balanced view of reporting practices. This could be viewed as a limitation as it was not a representative sample of the population as a whole. Another limitation of this research study was the small sample of organisations that participated in the interview process, and the single country focus.

This study has identified several factors that were likely to impact on wider spread diffusion of IR, which should be of interest to practitioners in this field as well as those considering the adoption of IR.

As an emerging phenomenon, there are few empirical studies exploring IR practices and perceptions. To the best of the authors' knowledge, this is the first paper that provides some insights into IR from a UK perspective.

The paper describes the development of an electronic document delivery service for the professional association of doctors, the BMA. Workflow, including integration with searching services is described. Scanning hardware choices are reviewed; as are staff development needs. Copyright issues were also a major issue. Today, 60 per cent of document delivery is electronic.

The primary care sector is experiencing considerable change. How change and uncertainty are accommodated by the professional identity of medicine has not been examined. The purpose of this paper is to address the youth healthcare as an exemplar as this field is often a source of uncertainty for general practitioners (GPs).

Using heterogeneity sampling, 22 GPs participated in focus groups to explore perceptions of youth healthcare, factors that help and hinder it, and training needs. Analysis of the research material was guided by a theoretical model on professional identity.

GPs described tensions that challenged their professional identity – the challenges of working with young people and their complex issues, the extent to which youth healthcare sits within the purview of general practice, and the scope of training required. These tensions appeared to destabilise professional identity. Some participants had customised their identity by enriching understandings of and approach to general practice. Participants also reported work customisation as a way of managing the complex demands of the general practice role. Deepened insight appeared to bolster perceived capacity to support a complex patient cohort.

Participants are not representative of the primary care sector – furthermore, the methodology limits the generalisability of the findings.

To bolster youth health, mere clinician training is insufficient. Youth health requires explicit support from governments and training providers to be incorporated into the healthcare landscape.

This study extends current research on professional identity by examining youth healthcare within the changing context of primary care.