Sustainability and integrated reporting

a case study of a large multinational organisation

Carina Janek, Federica Ricceri, Daniela Sangiorgia, James Guthrie

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

16 Citations (Scopus)

Abstract

With the European Directive coming into force in 2016 concerning disclosure of non-financial information by large European companies and groups, it is important to explore one of European corporations ‘best practices’ non-financial disclosures in its public statements. This paper analyses the world’s largest chemical company’s sustainability disclosures in its annual report and via other corporate media. The paper synthesises insights from accounting and sustainability reporting research and provides an analytical frame to explore how one organisation constructs and reports its economic, environmental and social performance. The research asks: 1) How does the organisation determine what to report? 2) What does the organisation report? The research questions are examined by reviewing and studying the organisation’s report at one period of time and corresponding sections on the corporate website of the company, which are both publicly available. The paper finds that the company uses the GRI Guidelines to construct its report and the disclosure contents. Even though the phrase ‘Integrated Report’ is used, the company does not follow the Integrated Reporting framework for determining the frame and content of its economic, environmental and social performance report and other public disclosures. The paper provides academics, regulators and reporting organisations with insights into issues and aspects of the construction of European corporations ‘best practices’ disclosure in non-financial statements.
Original languageEnglish
Title of host publicationICAS 2016
Subtitle of host publicationInternational Conference on Accounting Studies : Proceedings
Place of PublicationKedah, Malaysia
PublisherUniversiti Utara Malaysia
Number of pages11
ISBN (Print)9789670910277
Publication statusPublished - 2016
EventInternational Conference on Accounting Studies - Kedah, Malaysia
Duration: 15 Aug 201618 Aug 2016

Conference

ConferenceInternational Conference on Accounting Studies
CityKedah, Malaysia
Period15/08/1618/08/16

Keywords

  • GRI
  • Sustainability reporting
  • Integrated reporting
  • EC Accounting Directive
  • non-financial statements
  • corporate social responsibility
  • genre analysis
  • interdiscursivity
  • sustainability
  • hybridity
  • integrated reporting
  • financial communication
  • critical discourse analysis
  • recontextualisation
  • Accountability
  • semantic bending

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  • Cite this

    Janek, C., Ricceri, F., Sangiorgia, D., & Guthrie, J. (2016). Sustainability and integrated reporting: a case study of a large multinational organisation. In ICAS 2016: International Conference on Accounting Studies : Proceedings Kedah, Malaysia: Universiti Utara Malaysia.