This paper examines the perceptions of integrated report preparers. Using a case study approach, perceptions of integrated reporting were analysed in six organisations. The study found that preparers operating in different industries held similar perceptions about integrated reporting. It was commonly perceived that integrated reporting is a flexible tool to communicate organisations’ value creation story, as it includes both financial and non-financial information, and overall performance information. It was found that the case study organisations were committed to addressing the broader sustainability aspects of their organisation’s impacts instead of having a narrow investor-focused value creation emphasis. This has implications for policy makers, suggesting the need for sustainability issues and a broad range of stakeholders to be at the heart of the transition to integrated reporting.

中文翻译：

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编制者对综合报告的看法：综合报告采用者的全球研究

本文考察了综合报告编制者的看法。使用案例研究方法，分析了六个组织对综合报告的看法。研究发现，不同行业的编制者对综合报告持有相似的看法。人们普遍认为，综合报告是传达组织价值创造故事的灵活工具，因为它包括财务和非财务信息以及整体绩效信息。结果发现，案例研究组织致力于解决其组织影响的更广泛的可持续性方面，而不是狭隘地强调以投资者为中心的价值创造。这对政策制定者有影响，