综合报告制度创新的早期采用者

IF 3.6 Q1 BUSINESS, FINANCE Review of Accounting and Finance Pub Date : 2023-11-24 DOI:10.1108/raf-07-2023-0209

Ruchi Agarwal, Muhammad Atif

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引用次数: 0

摘要

在过去的二十年里，风险报告遵循的是一种规范和计算的文化，而不是数据的“实质性”。虽然综合报告(IR)已经充斥着额外的信息，但它并没有充分地向利益相关者传播重要信息。此外，来自高层的糟糕基调会削弱创造力。本研究旨在探讨企业如何创造性地解决IR中风险信息的重要性问题，以及IR如何与企业风险管理相结合。设计/方法/方法定性研究是通过采访印度和英国保险市场的50名首席风险官和高级管理人员进行的。总体而言，我们观察到有五家机构表现出了机构创造力早期采用者的特征。这证实了本研究对五种不同类型的早期采用者的理论贡献。这些机构可利用的资源反映了创造力的动机。原创性/价值据作者所知，本研究提供了从内部机制处理重要性问题的新视角。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Early adopters of institutional creativity in integrated reporting

Purpose

In the last two decades, risk reporting has followed a normative and calculative culture rather than the “materiality” of data. Although integrated reporting (IR) has become flooded with extra information, it does not adequately disseminate material information to stakeholders. In addition, the poor tone from the top diminishes creativity. This study aims to investigate how companies creatively address issues of the materiality of risk information in IR and how IR can be aligned with enterprise risk management.

Design/methodology/approach

Qualitative research was conducted via interviews with 50 chief risk officers and senior management executives in the Indian and UK insurance markets.

Findings

Overall, five institutions were observed to exhibit elements of being early adopters of institutional creativity. This confirmed the present study’s theoretical contribution of five divergent types of early adopters. The motivations for creativity are reflected in the resources available to these institutions.