Managing material value creation matters in integrated reporting
ISSN: 2049-372X
Article publication date: 12 July 2021
Issue publication date: 26 May 2022
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.
Keywords
Acknowledgements
The authors thank the two anonymous reviewers and the editors of the Meditari Accountancy Research special issue on value creation. The authors gratefully acknowledge the attendees of the 2019 European Institute for Advanced Studies in Management (EIASM) 15th Interdisciplinary Conference on Intangibles and Intellectual Capital in Coimbra, Portugal for their feedback, which improved this paper. The authors also thank Sacramento State University for the Research and Creative Activity grant which helped to fund this project.
Citation
Steenkamp, N. and Roberts, R. (2022), "Managing material value creation matters in integrated reporting", Meditari Accountancy Research, Vol. 30 No. 3, pp. 661-675. https://doi.org/10.1108/MEDAR-11-2020-1095
Publisher
:Emerald Publishing Limited
Copyright © 2021, Emerald Publishing Limited