The role of corporate culture in the choice of integrated reporting
This report is based on research study which investigated the role of corporate culture in a company’s choice of integrated reporting and in the level of integrated thinking within an organisation.
The choice of Integrated Reporting is driven by underlying corporate values and attitudes which affect behaviour and decision-making. Firms with more internal oriented culture types, specifically more control-oriented, are more likely to prepare an integrated report; this requires companies to invest in policies, processes, and procedures that can help improve organizational effectiveness and establish a clear scope of authority and responsibility. Collaboration is the key ingredient for Integrated Thinking and requires implementing initiatives to enhance collaboration, teamwork, talent management, empowerment, and interpersonal relationships