Recently Integrated Reporting (<IR>) approach is gaining a momentum and it is widely debated among scholars and practitioners. The growing interest inspires a strong need to assess the models of best practices (Eccles et al., 2015) in order to highlight the most crucial issues for the drawing up of this innovative form of reporting. In 2013 Integrated International Reporting Council issued an interesting document, International <IR> Framework (IIRC, 2013) but it is not enough clear how companies can implement Guiding Principles and Content Elements in an operational point of view. That said, some scholars are signalling a relevant interest on research based on <IR> case study approach (de Villiers et al., 2014; 2015) in order to emphasize the features of the organization’s journey on <IR>. In this perspective, the banking industry shows critical sector-specific issues as the two recent documents issued by the IIRC demonstrated, specifically about the use of capitals (IIRC, 2015) and reporting concepts of outcomes and relational and natural capital (IIRC, 2016). Given these premises, the main objective of this research is to assess the unique <IR> approach adopted by one of the pioneering company to embark <IR>, DBS Group. We will use a case study method approach (Ryan, Scapens and Theobald, 2002; Yin, 2008) through semi-structured interviews to the responsible team of the <IR> adoption and through the analysis of the DBS reports and other useful documentation Our expected findings will be evaluated through a theoretical framework to support this in-depth case study examination as well as through the lens of the most critical issues from the banking sector.
Larsen, M., Doni, F., Bianchi Martini, S., Corvino, A. (2016). Exploring integrated reporting in the banking industry: the “balance sheet approach” of DBS Group. In 28th International Congress on Social and Environmental Accounting Research, 23– 25 August 2016, University of St Andrews, St Andrews, Scotland.
Exploring integrated reporting in the banking industry: the “balance sheet approach” of DBS Group
AbstractRecently Integrated Reporting (
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