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Disclosing strategies and business models in the integrated report:: mission (im)possible
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.ORCID iD: 0000-0003-2417-469X
2019 (English)Conference paper, Oral presentation with published abstract (Other academic)
Abstract [en]

Although various studies already exist on integrated reporting, gaps remain to be filled. The disclosure of strategies and business models (BMs) has not yet been investigated in depth in the literature. The purpose of this paper is to explore the extent to which strategies and BMs are disclosed in Integrated Reports (IRs). In addition, this paper seeks to understand the reasons for the changes in such disclosures over time. A longitudinal case study focusing on Terna, an Italian listed public utility operating in the electricity sector, is presented. Multiple methods of data collection and analysis were adopted. A content analysis based on the framework of Sukhari & De Villiers (2018) was performed on Terna’s IRs from 2011 to 2017. Interviews were conducted with several managers to integrate the data stemming from the content analysis. The paper opens up the “black box” of corporate strategy disclosures, showing how they can evolve over time. The findings reveal potential reasons for the resistance to fully communicating sensitive corporate information related to strategic goals and their implementation. Specifically, changes in key managerial roles affect the process of sharpening the disclosures in IRs.

Place, publisher, year, edition, pages
2019.
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-19804OAI: oai:DiVA.org:hkr-19804DiVA, id: diva2:1344033
Conference
X Financial Reporting Workshop, Turin (Italy), 20-21 June 2019.
Available from: 2019-08-20 Created: 2019-08-20 Last updated: 2019-08-20Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf