Purpose – This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges. Design/methodology/approach – The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory. Findings – The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD). Originality/value – This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

Integrated reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years / Piedepalumbo, Palmira; Evngelista, Ludovica; Mancini, Daniela; Magnaghi, Elisabetta. - In: JOURNAL OF ACCOUNTING & ORGANIZATIONAL CHANGE. - ISSN 1832-5912. - ahead-of-print:ahead-of-print(2024). [10.1108/JAOC-04-2023-0074]

Integrated reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years

Palmira Piedepalumbo;
2024

Abstract

Purpose – This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges. Design/methodology/approach – The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory. Findings – The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD). Originality/value – This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.
2024
Integrated Reporting; early adopters; sustainability; integrated thinking; EU non-financial Directive; longitudinal case study
01 Pubblicazione su rivista::01a Articolo in rivista
Integrated reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years / Piedepalumbo, Palmira; Evngelista, Ludovica; Mancini, Daniela; Magnaghi, Elisabetta. - In: JOURNAL OF ACCOUNTING & ORGANIZATIONAL CHANGE. - ISSN 1832-5912. - ahead-of-print:ahead-of-print(2024). [10.1108/JAOC-04-2023-0074]
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11573/1708100
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