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To what extent are the underlying concepts of integrated reporting applicable for hi-tech knowledge-based organizations?

Seyed Mohsen Mirsadri (IAE Bordeaux, University of Bordeaux, Bordeaux, France)
Frédérique Bardinet-Evraert (IAE Bordeaux, College of Law, Political Science, Economics and Management, University of Bordeaux, Bordeaux, France)
Serge Evraert (IAE Bordeaux, College of Law, Political Science, Economics and Management, University of Bordeaux, Bordeaux, France)

Sustainability Accounting, Management and Policy Journal

ISSN: 2040-8021

Article publication date: 2 April 2021

Issue publication date: 13 May 2021

273

Abstract

Purpose

The purpose of this study is to examine the proper structure for the integrated reporting of hi-tech knowledge-based organizations (KBOs); in particular, the authors evaluate the appropriateness of the concept and elements of integrated reporting for hi-tech KBOs.

Design/methodology/approach

The study uses an exploratory sequential mixed-method approach, including an initial qualitative case study, then an instrument development phase (Delphi), and finally, a quantitative survey.

Findings

The resulting analysis concluded that hi-tech KBOs have the potential to prepare a simplified, integrated report. The organization overview, governance, business model, strategies and resource allocation, performance, opportunities and risks are the content elements relevant to be included in the hi-tech KBOs annual report. However, the organization’s future outlook is not confirmed to be included. Due to liability and competitive concerns, organizations do not provide targets, forecasts, projections or even scenarios.

Research limitations/implications

Focus on a single country and a small sample of interviewees participated.

Practical implications

This paper concludes that the existing integrated reporting framework is useful for different types of organizations, but with some modifications. In addition, it analyzes how directors of Iranian hi-tech KBOs perceive and value content elements of integrated reporting.

Social implications

This paper suggests that the fulfillment of corporate transparency for Iranian hi-tech KBOs can be achieved by the policymaker’s support on integrated reporting.

Originality/value

Iran is swiftly moving toward a knowledge-based economy, and hi-tech KBOs will become the powerhouse of the economy. It is important to understand how managers of Iranian hi-tech KBOs perceive and value integrated reporting. The previous practical studies are not focused on Iranian firms and the impacts of integrated reporting on hi-tech KBOs and its implementation and effectiveness had not been studied before.

Keywords

Acknowledgements

The authors are grateful to the editors and the two anonymous reviewers for their insightful comments as well as the FNEGE, Paris, France (National Foundation for the Education of Business Management), the Industrial Management Institute, Tehran, Iran (IMI), and the EPIL Company, Tehran, who offered the opportunity of doing this research.

Citation

Mirsadri, S.M., Bardinet-Evraert, F. and Evraert, S. (2021), "To what extent are the underlying concepts of integrated reporting applicable for hi-tech knowledge-based organizations?", Sustainability Accounting, Management and Policy Journal, Vol. 12 No. 3, pp. 522-547. https://doi.org/10.1108/SAMPJ-11-2019-0391

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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