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dc.contributor.authorRodríguez Gutiérrez, Pablo
dc.contributor.authorCorrea, Carmen
dc.contributor.authorLarrinaga González, Carlos 
dc.date.accessioned2024-06-06T12:18:15Z
dc.date.available2024-06-06T12:18:15Z
dc.date.issued2019-06-27
dc.identifier.issn2040-8021
dc.identifier.urihttp://hdl.handle.net/10259/9228
dc.description.abstractPurpose: This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes available in the field. Design/methodology/approach: Drawing on the concept of design archetype, this study conducts an exploratory interpretative based on qualitative semi-structured interviews and documentary analysis. The study is based on the Spanish integrated reporting field. Findings: This study reveals that IIRC framework lacks the transformative potential to become an environmental disturbance for corporate reporting practice. It explains how organisations, in their attempt to seek coherence with underlying interpretative schemes, change their structural arrangements (structure, processes and systems) to adopt sustainability and integrated reporting design archetypes available in the field. Though organisational differences are portrayed, the transition from a sustainability-reporting archetype to an integrated-reporting archetype does not seem to be easily achieved. Research limitations/implications: Due to its exploratory nature, further investigation of the transformative potential of integrated reporting is needed to address intra-organisational factors such as internal stakeholder interests, organisational values, individual or collective agency to embed interpretative schemes into structural arrangements, and technical and managerial capabilities enabling action. Practical implications: Findings inform practitioners and policymakers about the hindrances to integrated reporting implementation to be considered for prospective regulation and standardisation. Social implications: The study reflects on the difficulties for both mainstreaming sustainability to influence decision-making and developing reporting archetypes coherent with integrated thinking. Originality/value: By focusing on archetype design, the paper provides insights to assess the transformative potential of integrated reporting.en
dc.description.sponsorshipThe authors would like to thank the reviewers and Carol Adams for their helpful comments and Matias Laine for her assistance in the project. We are also grateful for the financial assistance provided by Ministerio de Economía y Competitividad, FEDER and Consejería de Educación, Junta de Castilla y León (Grants ECO2015-65782-P and BU058P17).en
dc.format.mimetypeapplication/pdf
dc.language.isoenges
dc.publisherEmeralden
dc.relation.ispartofSustainability Accounting, Management and Policy Journal. 2019, V. 10, n. 3, p. 617-644en
dc.rightsAtribución-NoComercial 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectQualitative Researchen
dc.subjectStructureen
dc.subjectAccounting and organizational changeen
dc.subjectDesing archetypesen
dc.subjectInterpretive schemesen
dc.subjectSustainability and integrated reportingen
dc.subject.otherFinanzases
dc.subject.otherFinanceen
dc.subject.otherContabilidades
dc.subject.otherAccountingen
dc.titleIs integrated reporting transformative? An exploratory study of non-financial reporting archetypesen
dc.typeinfo:eu-repo/semantics/articlees
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses
dc.relation.publisherversionhttps://doi.org/10.1108/SAMPJ-12-2017-0156es
dc.identifier.doi10.1108/SAMPJ-12-2017-0156
dc.identifier.essn2040-803X
dc.journal.titleSustainability Accounting, Management and Policy Journalen
dc.volume.number10es
dc.issue.number3es
dc.page.initial617es
dc.page.final644es
dc.type.hasVersioninfo:eu-repo/semantics/acceptedVersiones


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