Theoretical Insights on Integrated Reporting: The Inclusion of Non-Financial Capitals in Corporate Disclosures

Camilleri, M.A. (2018). Theoretical Insights on Integrated Reporting: The Inclusion of Non-Financial Capitals in Corporate Disclosures. Corporate Communications: An International Journal. DOI 10.1108/CCIJ-01-2018-0016

21 Pages Posted: 7 Aug 2018 Last revised: 6 Oct 2018

See all articles by Mark Anthony Camilleri

Mark Anthony Camilleri

University of Malta; University of Edinburgh

Date Written: 2018

Abstract

Purpose Corporations and large entities are increasingly disclosing material information on their financial and non-financial capitals in integrated reports (IR). The rationale behind their IR is to improve their legitimacy with institutions and stakeholders, as they are expected to communicate on all aspects of their value-creating activities, business models and strategic priorities. In this light, the purpose of this paper is to trace the theoretical underpinnings that have led to the organizations’ environmental, social and governance (ESG) disclosures, and explain the purpose of integrated thinking and reporting.

Design/methodology/approach Following a review of relevant theories in business and society literature, this contribution examines the latest developments in corporate communication. This research explores the GRI’s latest Sustainability Reporting Standards as it sheds light on IIRC’s

Keywords: Integrated Reporting, Non-Financial Reporting, Corporate Reporting, Legitimacy Theory, Institutional Theory, Stewardship Theory

JEL Classification: M1, M10, M14, M16, M3, M31, M4, M41, M42

Suggested Citation

Camilleri, Mark, Theoretical Insights on Integrated Reporting: The Inclusion of Non-Financial Capitals in Corporate Disclosures (2018). Camilleri, M.A. (2018). Theoretical Insights on Integrated Reporting: The Inclusion of Non-Financial Capitals in Corporate Disclosures. Corporate Communications: An International Journal. DOI 10.1108/CCIJ-01-2018-0016. Available at SSRN: https://ssrn.com/abstract=3215709

Mark Camilleri (Contact Author)

University of Malta ( email )

Department of Corporate Communication,
Faculty of Media and Knowledge Sciences
Msida, MSD2080
Malta
79314808 (Phone)

HOME PAGE: http://https://www.um.edu.mt/profile/markacamilleri

University of Edinburgh

27 Buccheluech Place,
The Business School
Edinburgh, Scotland EH8 9JS
United Kingdom

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