| Popis: |
Integrated Reporting has gained increasing interest from scholars and business executives over the past decade. Prior research points at external market conditions, internal organizational conditions and expected organization-level benefits as three categories of factors that influence the motivation of companies to adopt Integrated Reporting. While prior research largely addresses these categories separately and has produced little empirical evidence so far, we investigate the influence of these three categories of factors and observed organization-level benefits on the motivation to adopt Integrated Reporting, using unique survey data from 62 currently active and candidate supervisory board members of Dutch companies. We find that the respondents who have experienced the impact of Integrated Reporting claim to observe benefits of IR in their work practice. Furthermore, we find that external market conditions and observed benefits of Integrated Reporting contribute to the respondents’ motivation to favor the adoption of Integrated Reporting. Our study does not confirm the expected influence of internal organizational conditions (company size, profitability, growth opportunities, reporting practices and supervisory board characteristics) on the motivation to adopt Integrated Reporting. Our study contributes to the body of knowledge of Integrated Reporting as empirical evidence on motives and impacts of Integrated Reporting is hardly available. Our study can be used by both practitioners and academics to substantiate assumptions and expectations on the impacts of adopting Integrated Reporting. |
