The purpose of this paper is to investigate rationales for integrated reporting ( ) adoption and factors that impact on the extent of adoption in the UK early adopter organisations. Diffusion of innovation theory was used as a guiding theoretical lens,The study was based on in-depth semi-structured interviews with 36 senior executives actively involved in IR in finance, sustainability, communications and legal functions within seventeen organisations. A content analysis of the interviews was undertaken using qualitative coding techniques within Nvivo 11 software.,Organisations drew on a wide range of rationales for adoption, with a predominance of sociological over economic rationales, both of which offered organisations a relative advantage over existing practices. Economically, emerged as an incremental process, which filled a performance gap is predominantly manufacturing and utility industries with significant impacts on the environment/society. Predominant sociological rationales were: external pressures, primarily due to perceptions of shifts in societal expectations; and internal aspirations relating to enhancing reputation. Findings also revealed that the framework was not fully adopted by the majority of organisations, primarily due to incompatibility with organisational requirements and/or perceived complexity of the framework.,This research study was limited by the small sample of organisations that participated, although significant efforts were made to ensure that the sample incorporated the majority of early adopter UK organisations who demonstrated best practice in .,Recommendations on how the adoption of may be further enhanced in the future are outlined.,Research that provides recommendations to inform policy and practice regarding how could be more widely adopted, and its practices further diffused, within organisations is important given has the potential to contribute to societal and environmental well-being.,This study is significant as research into adoption decision motivations and subsequent extent of adoption is scant, particularly in the UK. It responds to the call by Dumay et al. (2016) for researchers to engage more with practice. It further enriches prior research on the adoption of management innovations where an extensive body of innovation literature has focussed on the rationale for organisational adoption of management innovations but has neglected the subsequent extent of adoption.

中文翻译：

---

采用综合报告的理由和影响采用程度的因素

本文的目的是调查综合报告 ( ) 采用的基本原理以及影响英国早期采用组织采用程度的因素。创新理论的传播被用作指导性理论镜头，该研究基于对 17 家组织中积极参与财务、可持续发展、传播和法律职能的 36 位高级管理人员的深入半结构化访谈。访谈的内容分析是使用 Nvivo 11 软件中的定性编码技术进行的。组织利用了广泛的采用理由，社会学原理优先于经济原理，这两者都为组织提供了相对于现有实践的相对优势。在经济上，作为一个渐进的过程出现，填补绩效差距的主要是对环境/社会有重大影响的制造业和公用事业行业。主要的社会学原理是：外部压力，主要是由于对社会期望变化的看法；以及与提高声誉有关的内部愿望。调查结果还显示，该框架并未被大多数组织完全采用，主要是由于与组织要求不兼容和/或框架的感知复杂性。本研究受到参与组织的小样本的限制，尽管付出了巨大的努力被制作以确保样本包含大多数早期采用英国的组织，他们在……方面展示了最佳实践，概述了关于如何在未来进一步加强采用的建议。,提供建议的研究为政策和实践提供建议，以了解如何在组织内更广泛地采用和进一步传播其实践是重要的，因为有可能做出贡献对社会和环境福祉的影响。这项研究具有重要意义，因为对收养决策动机和后续收养程度的研究很少，尤其是在英国。它响应了 Dumay 等人的号召。（2016）让研究人员更多地参与实践。它进一步丰富了先前关于采用管理创新的研究，其中大量的创新文献集中在组织采用管理创新的基本原理上，但忽略了随后的采用程度。