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In the last two decades, risk reporting has followed a normative and calculative culture rather than the “materiality” of data. Although integrated reporting (IR) has become flooded with extra information, it does not adequately disseminate material information to stakeholders. In addition, the poor tone from the top diminishes creativity. This study aims to investigate how companies creatively address issues of the materiality of risk information in IR and how IR can be aligned with enterprise risk management.

Qualitative research was conducted via interviews with 50 chief risk officers and senior management executives in the Indian and UK insurance markets.

Overall, five institutions were observed to exhibit elements of being early adopters of institutional creativity. This confirmed the present study’s theoretical contribution of five divergent types of early adopters. The motivations for creativity are reflected in the resources available to these institutions.

To the best of the authors’ knowledge, this study provides a new insight into IR from internal mechanisms to deal with issue of materiality.

The combination of an Engineered Cementitious Composite (ECC) layer and steel plate to reinforce RC beams (ESRB) is a new strengthening method. The ESRB was proposed based on the steel plate at the bottom of RC beams, aiming to solve the problem of over-reinforced RC beams and improve the bearing capacity of RC beams without affecting their ductility.

In this paper, the finite element model of ESRB was established by ABAQUS. The results were compared with the experimental results of ESRB in previous studies and the reliability of the finite element model was verified. On this basis, parameters such as the width of the steel plate, thickness of the ECC layer, damage degree of the original beam and cross-sectional area of longitudinal tensile rebar were analyzed by the verified finite element model. Based on the load–deflection curve of ESRB, ESRB was discussed in terms of ultimate bearing capacity and ductility.

The results demonstrate that when the width of the steel plate increases, the ultimate load of ESRB increases to 133.22 kN by 11.58% as well as the ductility index increases to 2.39. With the increase of the damage degree of the original beam, the ultimate load of ESRB decreases by 23.7%–91.09 kN and the ductility index decreases to 1.90. With the enhancement of the cross-sectional area of longitudinal tensile rebar, the ultimate bearing capacity of ESRB increases to 126.75 kN by 6.2% and the ductility index elevates to 2.30. Finally, a calculation model for predicting the flexural capacity of ESRB is proposed. The calculated results of the model are in line with the experimental results.

Based on the comparative analysis of the test results and numerical simulation results of 11 test beams, this investigation verified the accuracy and reliability of the finite element simulation from the aspects of load–deflection curve, characteristic load and failure mode. Furthermore, based on load–deflection curve, the effects of steel plate width, ECC layer thickness, damage degree of the original beam and cross-sectional area of longitudinal tensile rebar on the ultimate bearing capacity and ductility of ESRB were discussed. Finally, a simplified method was put forward to further verify the effectiveness of ESRB through analytical calculation.