Title: Integrated reporting and its impact on organisational change
Authors: Kazunori Ito; Masaki Iijima
Addresses: Senshu University, 2-1-1 Higashi Sanda, Tamaku, Kawasaki, Kanagawa, 214-8580, Japan ' Aichi Gakuin University, 3-1-1 Meijyo, Kitaku, Nagoya, Aichi 462-8739, Japan
Abstract: Integrated reporting (IR) is a way used by companies to describe a series of value creation processes and visualise a strategy. It involves many stages, from the first recognitive review of the value creation process to the implementation of organisational change. In this broad context, Eccles and Krzus (2010) assert that IR is a useful means of bringing about organisational change while ensuring sustainability. This paper discusses what path the IR process should pursue on its way toward organisational change. The authors researched possibilities of organisational change from two case studies of IR in Japanese firms and from results of interviews in Australia. The two particular uses of IR studied were in Lawson and Mitsubishi Heavy Industries (MHI). Staffs at these two companies were interviewed to assess whether the organisational changes could actually be carried out.
Keywords: integrated report; value creation process; organisational change; Mitsubishi Heavy Industries; MHI; Lawson; interview.
International Journal of Human Resources Development and Management, 2017 Vol.17 No.1/2, pp.73 - 88
Received: 22 Mar 2016
Accepted: 26 May 2016
Published online: 19 Jul 2017 *