Purpose - The paper explores the Integrated Report (IR) of a South African public university (UFS), by comparing it with the IIRC framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC and non-IC information into a single report for stakeholders. Methodology - The paper employs the case study approach, which is appropriate when a researcher needs to conduct a holistic and in-depth analysis of a complex phenomenon in its real-life context. As such, this method is particularly suitable for exploring intellectual and social capitals, which is complex and context-dependent by nature.Findings - UFS IR includes the content elements of the IIRC framework as labels, but it does not deepen their meaning. As regards the IIRC guidelines principles, the analysis of the UFS Integrated Report shows that it does not seem to follow them. Briefly, the data do not have an outlook orientation, the information is not interconnected, the stakeholder relationships are not highlighted and the organizational ability to create value is not disclosed.Research limitations/implications - The implications based on the “bad” experience of UFS Integrated Report aims to extend the findings of the case study by shedding light on the levers and the barriers that managers have to face when implementing an Integrated Reporting project in their organizations.Originality/value - To the best of our knowledge the research is the first investigating the Integrated Report theme in the public sector, specifically the Higher Education sector, dealing with disclosing IC (and non-IC) information within a new reporting mode: the Integrated Report.

The Free State University Integrated Report: A Critical Consideration

Veltri, Stefania
;
Silvestri, Antonella
2015

Abstract

Purpose - The paper explores the Integrated Report (IR) of a South African public university (UFS), by comparing it with the IIRC framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC and non-IC information into a single report for stakeholders. Methodology - The paper employs the case study approach, which is appropriate when a researcher needs to conduct a holistic and in-depth analysis of a complex phenomenon in its real-life context. As such, this method is particularly suitable for exploring intellectual and social capitals, which is complex and context-dependent by nature.Findings - UFS IR includes the content elements of the IIRC framework as labels, but it does not deepen their meaning. As regards the IIRC guidelines principles, the analysis of the UFS Integrated Report shows that it does not seem to follow them. Briefly, the data do not have an outlook orientation, the information is not interconnected, the stakeholder relationships are not highlighted and the organizational ability to create value is not disclosed.Research limitations/implications - The implications based on the “bad” experience of UFS Integrated Report aims to extend the findings of the case study by shedding light on the levers and the barriers that managers have to face when implementing an Integrated Reporting project in their organizations.Originality/value - To the best of our knowledge the research is the first investigating the Integrated Report theme in the public sector, specifically the Higher Education sector, dealing with disclosing IC (and non-IC) information within a new reporting mode: the Integrated Report.
integrated reporting; university sector; case study
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/20.500.11770/155741
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