Managing material value creation matters in integrated reporting

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dc.contributor.authorSteenkamp, Natasja
dc.contributor.authorRoberts, R
dc.date.accessioned2024-02-01T22:35:40Z
dc.date.available2024-02-01T22:35:40Z
dc.date.issued2022
dc.description.abstractPurpose: 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.
dc.identifier.citationSteenkamp N, Roberts R (2022). Managing material value creation matters in integrated reporting. Meditari Accountancy Research. 30(3). 661-675.
dc.identifier.doihttp://doi.org/10.1108/MEDAR-11-2020-1095
dc.identifier.issn2049-372X
dc.identifier.issn2049-3738
dc.identifier.urihttps://hdl.handle.net/10092/106445
dc.languageen
dc.publisherEmerald
dc.rightsAll rights reserved unless otherwise stated
dc.rights.urihttp://hdl.handle.net/10092/17651
dc.subjectintegrated reporting
dc.subjectvalue creation communication
dc.subjectprocesses and systems
dc.subjectadvanced integrated report preparers
dc.subjectmaterial value creation matters determination
dc.subjectmaterial value creation information
dc.subject.anzsrc35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability
dc.titleManaging material value creation matters in integrated reporting
dc.typeJournal Article
uc.collegeUC Business School
uc.departmentDepartment of Accounting and Information Systems
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