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Integrated reporting with CSR practices: A pragmatic constructivist case study in a Danish cultural setting

Klarissa Lueg (Department of Business Communication, Aarhus University, Aarhus, Denmark)
Rainer Lueg (Department of Management, Aarhus University, Aarhas, Denmark)
Karina Andersen (Department of Management, Aarhus University, Aarhas, Denmark)
Veronica Dancianu (Department of Management, Aarhus University, Aarhas, Denmark)

Corporate Communications: An International Journal

ISSN: 1356-3289

Publication date: 1 February 2016

Abstract

Purpose

The purpose of this paper is to illustrate how standards and guidelines for corporate social responsibility (CSR) can help a company in its integrated reporting (IR). The authors investigate the motivations of diverse stakeholders (including shareholders) in fostering the adoption of standards and guidelines for CSR after IR became mandatory in Denmark.

Design/methodology/approach

The authors conduct a case study at the Danish carpet manufacturer EGE. The authors interpret the case from the perspective of pragmatic constructivism, which focuses on the integration of four dimensions: facts, possibilities, values, and communication.

Findings

The authors find that the family-owned EGE follows a strategy of “enlightened shareholder value,” in which CSR is an essential value driver. This strategy fostered IR with guidelines and standards for CSR. The CSR practices appeared to be helpful for integrating measureable plans to the strategy and for controlling CSR implementation. However, the long and technical CSR reports did not effectively communicate EGE’s values and possibilities. The authors outline how EGE overcame these barriers.

Originality/value

The authors suggest that IR implementation depends on the context, and the authors explain why the case company has opted to issue two separate reports for their IR. In addition, the authors suggest that standardized approaches to CSR may be suitable for internal planning and control purposes; however, companies must go beyond these measurements to achieve IR.

Keywords

Citation

Lueg, K., Lueg, R., Andersen, K. and Dancianu, V. (2016), "Integrated reporting with CSR practices: A pragmatic constructivist case study in a Danish cultural setting ", Corporate Communications: An International Journal, Vol. 21 No. 1, pp. 20-35. https://doi.org/10.1108/CCIJ-08-2014-0053

Publisher

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Emerald Group Publishing Limited

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