"Towards Mainstreaming Integrated Reporting - Theoretical Landscape and Practical Insights"
based on a survey conducted among listed entities in South Africa in November 2011.
Author: Arvi Kass 2012
Abstract
It appears that the process towards mandatory Integrated Reporting is inevitable. The businesses need to be prepared to take the first steps towards applying these new reporting principles to remain successful over long term. At the same time many practitioners raise many justified questions, as there is no established Integarted Reporting framework, guidelines or thorough business practice yet available.
This Master Thesis examines the developments of Integrated Reporting theory and provides practical insights, based on a survey conducted among South-African listed entities, into how businesses perceive the new reporting concept. The focus of this thesis was to investigate:
1) whther the current theoretical frameworks provide sufficient guidance on Integrated Reporting adoption;
2) whether companies perceive value creation from applying Integrated Reporting principles;
3) what were the main challenges and opportunities faced during the Integrated Reporting implementation;
4) and whether the Integrated Reporting should remain voluntary or become a mandatory requirement.
In addition a critical analysis of the Integrated Reporting Discussion Paper published in September 2011 is provided.
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