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Open Access
Article
Publication date: 20 May 2020

James Guthrie, Francesca Manes Rossi, Rebecca Levy Orelli and Giuseppe Nicolò

The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure…

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Abstract

Purpose

The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR.

Design/methodology/approach

The authors use risk classifications already provided in the literature to develop a content analysis of Italian organisations’ integrated reports published.

Findings

The content analysis reveals that most of the Italian organisations incorporate many types of risk disclosure into their integrated reports. Organisations use this alternative form of reporting to communicate risk differently from how they disclose risks in traditional annual financial reporting. That is, the study finds that the organisations use their integrated reports to disclose a broader group of risks, related to the environment and society, and do so using narrative and visual representation.

Originality/value

The paper contributes to a narrow stream of research investigating risk disclosure provided through IR, contributing to the understanding of the role of IR in representing an organisational risk.

Details

Meditari Accountancy Research, vol. 28 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 25 September 2017

Patrick Nunn and Roselyn Kumar

Climate change poses diverse, often fundamental, challenges to livelihoods of island peoples. The purpose of this study is to demonstrate that these challenges must be better…

7134

Abstract

Purpose

Climate change poses diverse, often fundamental, challenges to livelihoods of island peoples. The purpose of this study is to demonstrate that these challenges must be better understood before effective and sustainable adaptation is possible.

Design/methodology/approach

Understanding past livelihood impacts from climate change can help design and operationalize future interventions. In addition, globalization has had uneven effects on island countries/jurisdictions, producing situations especially in archipelagoes where there are significant differences between core and peripheral communities. This approach overcomes the problems that have characterized many recent interventions for climate-change adaptation in island contexts which have resulted in uneven and at best only marginal livelihood improvements in preparedness for future climate change.

Findings

Island contexts have a range of unique vulnerability and resilience characteristics that help explain recent and proposed responses to climate change. These include the sensitivity of coastal fringes to climate-environmental changes: and in island societies, the comparatively high degrees of social coherence, closeness to nature and spirituality that are uncommon in western contexts.

Research limitations/implications

Enhanced understanding of island environmental and social contexts, as well as insights from past climate impacts and peripherality, all contribute to more effective and sustainable future interventions for adaptation.

Originality/value

The need for more effective and sustainable adaptation in island contexts is becoming ever more exigent as the pace of twenty-first-century climate change increases.

Details

International Journal of Climate Change Strategies and Management, vol. 10 no. 2
Type: Research Article
ISSN: 1756-8692

Keywords

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