Disclosing strategies and business models in the integrated report

Elisa Truant, Francesca Culasso, Daniela Argento

Forskningsoutput: TidskriftsbidragArtikelPeer review

2 Nedladdningar (Pure)

Sammanfattning

The purpose of this paper is to explore the extent to which strategies and business models (BMs) are disclosed in Integrated Reports (IRs). In addition, this paper seeks to understand the reasons for the changes in such disclosures over time. A longitudinal case study focusing on Terna, an Italian listed public utility operating in the electricity sector, is presented. Multiple methods of data collection and analysis were adopted. A content analysis based on the framework of Sukhari and De Villiers (2018) was performed on Terna’s IRs from 2011 to 2017. Interviews were conducted with several managers to integrate the data stemming from the content analysis. The paper opens up the ‘black box’ of corporate strategy disclosures, showing how they can evolve over time. The findings reveal a resistance to fully communicating sensitive corporate information related to strategic goals and their implementation.   

OriginalspråkEngelska
Sidor (från-till)108-128
Antal sidor20
TidskriftSymphonya. Emerging issues in management
Utgåva1
DOI
StatusPublicerad - 2019

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