A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Developing forward-looking orientation in Integrated Reporting
Purpose – According to the “ strategic focus and future orientation ” principle of the integrated reporting ( ) framework, should provide information useful to support investors in assessing the future financial performance of organizations. This study aims to support the operationalization of this function by improving the forward-looking orientation of the integrated report. Design/methodology/approach – Basing on the backward- and forward-looking disclosure in and the dynamic resource-based view (DRBV), this study develops an explorative case study building a quantitative simulation model based on an integrated report. Findings – This study provides useful insights into how operationalizing the “ future orientation ” and obtaining more quantitative information on the organization ’ s capacity to create value in the future by applying DRBV and quantitative simulation modeling. Research limitations/implications – The article presents one case study to explore the method suggested to improve the forward-looking orientation. Additional case studies applying the same research design should be certainly useful to refine the method. Practical implications – Supporting the forward-looking orientation, this study provides additional information for the decision-making process of investors, thus contributing to the efficient and productive allocation of capital. Originality/value – Few studies have investigated forward-looking information in integrated reports, highlighting the existence of an “ information gap ” referred to such disclosure. Overcoming these previous results, the study provides useful insights on how to improve the forward-looking orientation.
Developing forward-looking orientation in Integrated Reporting
Purpose – According to the “ strategic focus and future orientation ” principle of the integrated reporting ( ) framework, should provide information useful to support investors in assessing the future financial performance of organizations. This study aims to support the operationalization of this function by improving the forward-looking orientation of the integrated report. Design/methodology/approach – Basing on the backward- and forward-looking disclosure in and the dynamic resource-based view (DRBV), this study develops an explorative case study building a quantitative simulation model based on an integrated report. Findings – This study provides useful insights into how operationalizing the “ future orientation ” and obtaining more quantitative information on the organization ’ s capacity to create value in the future by applying DRBV and quantitative simulation modeling. Research limitations/implications – The article presents one case study to explore the method suggested to improve the forward-looking orientation. Additional case studies applying the same research design should be certainly useful to refine the method. Practical implications – Supporting the forward-looking orientation, this study provides additional information for the decision-making process of investors, thus contributing to the efficient and productive allocation of capital. Originality/value – Few studies have investigated forward-looking information in integrated reports, highlighting the existence of an “ information gap ” referred to such disclosure. Overcoming these previous results, the study provides useful insights on how to improve the forward-looking orientation.
Developing forward-looking orientation in Integrated Reporting
Kunc Martin H. (author) / Giorgino Maria Cleofe (author) / Barnabè Federico (author) / Kunc Martin, H. / Giorgino, MARIA CLEOFE / Barnabè, Federico
2021-01-01
Article (Journal)
Electronic Resource
English
DDC:
690
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