Adoption of integrated reporting and changes to internal mechanisms in Japanese companies
Adoption of integrated reporting and changes to internal mechanisms in Japanese companies
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日本企业采用综合报告并改变内部机制
DOI：
10.1002/csr.2209
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发表时间：
2021
影响因子：
9.8
通讯作者：
Hosoda Masahiro
中科院分区：
文献类型：
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作者：
東京財団政策研究所CSR研究プロジェクト (著);金田 晃一 (著);斎藤 悦子 (著);平沼 光 (著);村嶋 美穂 (著);大野 元己 (著);Hosoda Masahiro
公司越来越多地使用综合报告(IR)，这导致了学术界对IR的兴趣增加。然而，从企业内部角度对投资者关系的研究是有限的。这项研究调查了早期采用者用来实施信息检索的方法和内部机制。此外，这项研究还考察了投资者关系是否会在早期阶段推动组织变革。进行了多个案例的研究。数据是通过与七家日本公司负责IR的经理进行半结构化访谈和电子邮件交流来收集的。结果表明，日本公司的长期视角可以解释投资者关系的应用，而不会对其引入产生负面反应，无论采用哪种方法来采用投资者关系。作为一种一级变化，IR的采用导致了报告内容和流程的增量变化，以及财务和非财务措施在业务战略中的联系。一阶变化可以加速整合思维的推广和实践，从而导致二阶变化。然而，整合思维的意识不仅需要在管理层中提高，也需要在组织的较低层提高。在公司内部使用IR是解决这一问题的一种可能的解决方案。这项研究通过重点研究IR和综合思维的应用如何促进内部机制和组织价值的变化，从而创造长期价值，从而有助于获得关于可持续性和可持续性报告的新知识。
The increase in companies' use of integrated reporting (IR) has led to an increase in academic interest in IR. However, IR research from an internal corporate perspective is limited. This study investigates the approaches and internal mechanisms that early adopters use to implement IR. Further, the study examines whether IR drives organisational change at an early stage. A multiple case study was conducted. Data were collected through semi‐structured interviews and email exchanges with the managers responsible for IR in seven Japanese companies. Results showed that the long‐term perspective in Japanese companies might explain the application of IR without negative responses to its introduction, regardless of the approach used to adopt IR. As a first‐order change, the adoption of IR leads to incremental changes in the reporting contents and processes and linkage between financial and non‐financial measures in business strategy. The first‐order change could accelerate the promotion and practice of integrated thinking, thus leading to second‐order changes. However, awareness of integrated thinking needs to be raised not only in management but also in lower levels of the organisation. The use of IR within companies is one possible solution to this problem. This study contributes to new knowledge regarding sustainability and sustainability reporting by focusing on how the application of IR and integrated thinking can promote changes to internal mechanisms and organisational value towards the creation of long‐term value.