Managing material value creation matters in integrated reporting

Type of content
Journal Article
Thesis discipline
Degree name
Publisher
Emerald
Journal Title
Journal ISSN
Volume Title
Language
en
Date
2022
Authors
Steenkamp, Natasja
Roberts, R
Abstract

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.

Description
Citation
Steenkamp N, Roberts R (2022). Managing material value creation matters in integrated reporting. Meditari Accountancy Research. 30(3). 661-675.
Keywords
integrated reporting, value creation communication, processes and systems, advanced integrated report preparers, material value creation matters determination, material value creation information
Ngā upoko tukutuku/Māori subject headings
ANZSRC fields of research
35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability
Rights
All rights reserved unless otherwise stated