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Managing material value creation matters in integrated reporting
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DOI：10.1108/MEDAR-11-2020-1095.png)
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摘要
En 中文
Purpose This paper aims to explore how advanced integrated report preparers internalise and operationalise material value creation information to manage the generation of such information for the integrated report. Design/methodology/approach The paper adopts a qualitative approach using in-depth semi-structured interviews to examine how information about material value creation matters in six South African organisations are managed. Findings The findings will be useful to integrated reporting adopters as to how they might implement appropriate processes and systems to determine, communicate, collect and process information about matters that substantively affect their value creation. Originality/value The paper contributes to the body of knowledge by providing insight on how material value creation matters are determined, communicated internally and information about such matters generated.
Keyword:
Integrated reporting
Advanced integrated report preparers
Material value creation information
Material value creation matters determination
Processes and systems
Value creation communication
A13
E22
G41
M14
O31
期刊
IF:
4.4
论文数:
461
被引数:
2.4K
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