The Free State University integrated reporting: a critical consideration

Stefania Veltri · Antonella Silvestri

148 citations0/0 files storedJournal of Intellectual Capital

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Corporate Social Responsibility Reporting Intellectual Capital and Performance Analysis Financial Reporting and XBRL

Abstract

Purpose – The purpose of this paper is to explore the integrated report (IR) of a South African public university (UFS), by comparing it with the International Integrated Reporting Council (IIRC) framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC and non-IC information into a single report for stakeholders. Design/methodology/approach – The paper employs the case study approach, which is appropriate when a researcher needs to conduct a holistic and in-depth analysis of a complex phenomenon in its real-life context. As such, this method is particularly suitable for exploring intellectual and social capitals, which is complex and context-dependent by nature. Findings – UFS IR includes the content elements of the IIRC framework as labels, but it does not deepen their meaning. As regards the IIRC guidelines principles, the analysis of the UFS IR shows that it does not seem to follow them. Briefly, the data do not have an outlook orientation, the information is not interconnected, the stakeholder relationships are not highlighted and the organisational ability to create value is not disclosed. Research limitations/implications – The implications based on the “bad” experience of UFS IR aims to extend the findings of the case study by shedding light on the levers and the barriers that managers have to face when implementing an IRing project in their organisations. Originality/value – To the best of the knowledge the research is the first investigating the IR theme in the public sector, specifically the higher education sector, dealing with disclosing IC (and non-IC) information within a new reporting mode: the IR.

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References

2010One Report: Integrated Reporting for a Sustainable Strategy 2012Reflections and projections: A decade of Intellectual Capital Accounting Research 2001Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge 2014The International Integrated Reporting Framework: Key Issues and Future Research Opportunities 2013Intellectual capital research: a critical examination of the third stage 2011The quality of stakeholder engagement in sustainability reporting: empirical evidence and critical points 2013Value creation and business models: Refocusing the intellectual capital debate 2011Integrated Reporting: An Opportunity for Australia's Not-for-Profit Sector

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2019Exploring the firm and country determinants of the voluntary adoption of integrated reporting 2020The role of board of directors in intellectual capital disclosure after the advent of integrated reporting 2017Initial trends in corporate disclosures following the introduction of integrated reporting practice in South Africa 2018Does environmental, social and governance performance influence intellectual capital disclosure tone in integrated reporting?

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