The adoption of integrated reporting: a developing country perspective

Juma Bananuka · Zainabu Tumwebaze · Laura Aseru Orobia

77 citations0/0 files storedJournal of financial reporting & accounting

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

Abstract

Purpose The purpose of this paper is to establish why firms in developing countries are slow to adopt integrated reporting (IR) and what needs to be done to ensure such firms embrace the practice of integrated reporting using evidence from Uganda. Design/methodology/approach This study uses a narrative cross sectional survey conducted using qualitative data collection techniques specifically the structured interviews. We conducted interviews on senior executive managers of Capital Markets Authority, Professional accountancy bodies, Uganda Securities Exchange (USE) and firms listed on Uganda Securities Exchange. The study also involved an analysis of annual reports of listed firms on USE from 2010 to 2016. Findings Results suggest that, firms are slow to adopt integrated reporting because of the scarce resources, culture and leadership, stakeholders demand, the regulatory requirement, the effect of globalization and the mindset, lack of awareness about IR and the nature of business and size. Results further suggest that integrated reporting be made mandatory for all firms, especially those that are publicly interested, such as financial institutions, and those that are listed on the stock exchange. Originality/value IR being an emerging phenomenon there are few empirical studies exploring IR practices in a developing economy perspective. To the best of the authors’ knowledge this is the first paper that provides some insights into IR from a Ugandan perspective using the Diffusion of innovation theory.

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References

1991Managerial Fads and Fashions: The Diffusion and Rejection of Innovations 1998Managing Public Impressions: Environmental Disclosures in Annual Reports 2014Integrated Reporting: Insights, gaps and an agenda for future research 2014The International Integrated Reporting Council: A story of failure 2006Detailed Review of Rogers' Diffusion of Innovations Theory and Educational Technology-Related Studies Based on Rogers' Theory.2014The International Integrated Reporting Council: A call to action 2014Integrated Reporting and internal mechanisms of change 2012Explanatory Factors of Integrated Sustainability and Financial Reporting

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2020Disclosure of integrated reporting elements by industrial companies: evidence from Jordan 2021A systematic literature review on integrated reporting from 2011 to 2020 2020Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda 2021Do corporate attributes impact integrated reporting quality? An empirical evidence 2023The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa

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