Integrated Reporting, Connectivity, and Social Media

Within the framework of the Legitimacy Theory, Reputation Risk Management, and Stakeholder Theory, this article argues that the new possibilities brought by social media can be most valuable for Integrated Report purposes as they are useful to increase transparency and stakeholder engagement

Yaismir Adriana Rivera-Arrubla; Ana Zorio-Grima

2016

Scholarcy highlights

  • Leading companies worldwide are increasingly concerned about stakeholders’ needs
  • Within the framework of the Legitimacy Theory, Reputation Risk Management, and Stakeholder Theory, this article argues that the new possibilities brought by social media can be most valuable for Integrated Report purposes as they are useful to increase transparency and stakeholder engagement
  • Having looked into 78 integrated reports for the year 2012 of the companies included in the International Integrated Reporting Council pilot programme, our study posits that the level of IR connectivity can be due to the combination of three types of factors, using fuzzy-set qualitative comparative analysis
  • In the sufficiency analysis, some factors always appear present in the model for IR connectivity whereas in the model for non-IR connectivity size and report length are always absent though the listing status is always present
  • This pioneering study is unique and valuable as it opens up a new line of research on IR and social media use, two of the latest trends in company reporting

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