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Sustainability 2019, 11(4), 976;

Integrated Reporting Narratives: The Case of an Industry Leader

Department of Management Theory, Warsaw School of Economics, al. Niepodleglosci 162, 02-554 Warsaw, Poland
Department of Accounting, Faculty of Economics and Business, University of Groningen, Nettelbosje 2, 9747 AE Groningen, The Netherlands
Author to whom correspondence should be addressed.
Received: 29 December 2018 / Revised: 8 February 2019 / Accepted: 11 February 2019 / Published: 14 February 2019
(This article belongs to the Section Economic, Business and Management Aspects of Sustainability)
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In this paper, we investigate the integrated reporting practice of the second-largest Polish petroleum company. Using the qualitative research method of narrative analysis, the paper draws upon the practice of integrated reporting by the domestic and sector leader, the second-largest Polish petroleum company, LOTOS Group. By analyzing the content of integrated reports for the years 2006–2015, alongside the main actors and themes involved, we distinguish three main narrative strategies, including: legitimacy, shareholder-agency, and signaling. In addition, we reveal the evolutionary transition of integrated reporting and identify its phase of development. Reporting appears to be conjoined rather than integrated. The study’s results imply that the implementation of integrated reporting may be limited by its insufficient institutionalization in the organizational context and the lack of recognized standards. View Full-Text
Keywords: integrated reporting; sustainability reporting; corporate communication; environmentally sensitive industry; Poland integrated reporting; sustainability reporting; corporate communication; environmentally sensitive industry; Poland

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Aluchna, M.; Hussain, N.; Roszkowska-Menkes, M. Integrated Reporting Narratives: The Case of an Industry Leader. Sustainability 2019, 11, 976.

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