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Searching for Social and Environmental Accountability in Integrated Reporting: A Stewardship Approach

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Accounting, Accountability and Society

Part of the book series: CSR, Sustainability, Ethics & Governance ((CSEG))

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Abstract

The study aims to examine the role of integrated reporting (<IR>) Framework as part of the corporate reporting systems through the lenses of both the managerial and organisational approach and the social accounting approach identified by Contrafatto (2014) within the stewardship theory. The study adopts the Delphi method, based on semi-structured interviews conducted to gather insights from a pilot sample made up of experts operating in academia, institutions and corporate and investors’ networks, who are directly involved in the <IR> debate. Our findings support a potentially positive impact of <IR> Framework within corporate reporting systems thanks to its innovative characteristics. This study contributes to the need to support <IR> by examining its impact on management thinking and internal transformations (Adhariani and de Villiers 2019) and encouraging behaviours consistent with organisations’ sustainability objectives (De Villiers and Maroun 2017).

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Acknowledgements

The authors declare that, even though this book chapter comes from a joint research work, it can be attributed to: Paola Demartini (par.1-Introduction); Miriam Corrado (all the others).

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Authors and Affiliations

  1. Department of Management, Università Politecnica delle Marche, Ancona, Italy

    Miriam Corrado

  2. Department of Business Studies, Roma Tre University, Rome, Italy

    Paola Demartini

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  1. Miriam Corrado
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Correspondence to Paola Demartini .

Editor information

Editors and Affiliations

  1. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Mara Del Baldo

  2. School of Accounting and Commercial Law, Victoria University of Wellington, Wellington, New Zealand

    Jesse Dillard

  3. Department of Management, University of Bologna, Rimini, Italy

    Maria-Gabriella Baldarelli

  4. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Massimo Ciambotti

Appendix 1

Appendix 1

Introduction questions—Interviewees’ background:

  1. a.

    What is your current position and how many years of experience have you got?

  2. b.

    What experience have you got in integrated reporting and the CSR field?

Understanding the role of the <IR> Framework in CSR context and sustainable development:

  1. a.

    What role does <IR> Framework play in CSR practices? Is it different from the role of traditional sustainability and financial reporting?

  2. b.

    What kind of information does or should <IR> provide compared to sustainability reporting?

  3. c.

    Whom do you consider the principal users of <IR> reporting?

  4. d.

    Companies in <IR> supposedly disclose their value creation story, adopting a more strategic focus and forward-looking approach. Which consequences could this approach have?

  5. e.

    How do these approaches ensure reliable and useful information for users’ decision-making processes?

  6. f.

    Some studies suggest that companies adopt voluntary disclosure to enhance their reputation and legitimacy. Can you tell us your point of view?

  7. g.

    Do you think voluntary disclosure is a pretext for management to hide some relevant information or to attempt greenwashing?

Closing question:

  1. a.

    What do you see as the key challenges in <IR> moving forward? How can they be resolved?

  2. b.

    Are there any issues you think we should have covered but have not?

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Corrado, M., Demartini, P. (2020). Searching for Social and Environmental Accountability in Integrated Reporting: A Stewardship Approach. In: Del Baldo, M., Dillard, J., Baldarelli, MG., Ciambotti, M. (eds) Accounting, Accountability and Society. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-41142-8_7

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