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.

中文翻译：

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在综合报告中管理物质价值创造事项

目的

本文旨在探讨高级综合报告编制者如何内化和操作重大价值创造信息，以管理综合报告中此类信息的生成。

设计/方法/方法

本文采用定性方法，使用深入的半结构化访谈来研究如何管理六个南非组织中有关物质价值创造事项的信息。

发现

调查结果将有助于综合报告采用者了解他们如何实施适当的流程和系统来确定、交流、收集和处理有关对其价值创造产生实质性影响的事项的信息。

原创性/价值

该论文通过提供有关如何确定物质价值创造事项、内部沟通以及有关此类事项的信息的见解，为知识体系做出贡献。