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Journal of Business Ethics

Erschienen in:

01.07.2015

Exploring the Transition to Integrated Reporting Through a Practice Lens: An Australian Customer Owned Bank Perspective

verfasst von: Sumit Lodhia

Erschienen in: Journal of Business Ethics | Ausgabe 3/2015

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Abstract

This article explores the transition to integrated reporting by a customer-owned bank (referred to as Goodbank) and identifies the drivers of this transition, thereby providing insights for other businesses seeking to engage in such reporting. Practice theory provides a theoretical lens for this study. A case study approach encompassing in-depth interviews and documents analysis enabled the data to be collected for this research. This study finds that a customer-owned business context enables innovative approaches to reporting. An understanding of reporting and recognition of the potential value of integrated reporting, basic guidelines for such a practice, and organisational ethical values and goals based on a combination of economic, social and environmental considerations matched by an organisational structure that embeds economic, social and environmental responsibilities rather than treating these as separate silos, enabled Goodbank to transition to integrated reporting and differentiate itself from its competitors and other organisations.

Vorheriger Artikel An Integrative Framework to Understand How CSR Affects Customer Loyalty through Identification, Emotions and Satisfaction

Nächster Artikel Quantitative Method in Finance: From Detachment to Ethical Engagement

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The actual Henry Ford quote is ‘A business that makes nothing but money is a poor kind of business’.

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Titel: Exploring the Transition to Integrated Reporting Through a Practice Lens: An Australian Customer Owned Bank Perspective
verfasst von: Sumit Lodhia
Publikationsdatum: 01.07.2015
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 3/2015
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-014-2194-8

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