Disclosing strategies and business models in the integrated report: mission (im)possible

E Truant, F Culasso, Daniela Argento

Forskningsoutput: KonferensbidragSammanfattning

Sammanfattning

Although various studies already exist on integrated reporting, gaps remain to be filled. The disclosure of strategies and business models (BMs) has not yet been investigated in depth in the literature. The purpose of this paper is to explore the extent to which strategies and 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 & 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 potential reasons for the resistance to fully communicating sensitive corporate information related to strategic goals and their implementation. Specifically, changes in key managerial roles affect the process of sharpening the disclosures in IRs.

OriginalspråkEngelska
StatusPublicerad - 2019
EvenemangX Financial Reporting Workshop, Turin (Italy), 20-21 June 2019. -
Varaktighet: 1980-jan-01 → …

Konferens

KonferensX Financial Reporting Workshop, Turin (Italy), 20-21 June 2019.
Period80-01-01 → …

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  • Ekonomi och näringsliv (502)

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