Abstract
Purpose
This paper examines the trend and extent of the content of corporate reporting within Higher Education Institutions (HEIs). The emphasis is on how Integrated Reporting (IR) and integrated thinking are embedded voluntarily and whether HEI specific features influence the resulting disclosures.
Design/methodology/approachExisting IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis has provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports. The evidence was obtained from 78 UK HEI annual reports covering the period 2014-2016.
FindingsThe results indicate a significant increase in the trend and extent of IR content elements embedded in HEI corporate reports. The HEI specific characteristics examined, such as: a) the establishment of HEI (before and after 1992), b) adoption of IR framework and c) size of HEI, are all statistically and positively associated with IR content elements disclosure. This paper argues that institutional theory, isomorphism and isopraxism are relevant for explaining the changes in the contents of HEI annual reports.
Practical implicationThe practical implications are very clear in this paper as it showcases how HEI in UK should follow Integrated Reporting guidelines to provide a full picture of all activities that have been carried out in this sector.
Social implicationsUniversities are town-sized communities, therefore, the disclosure of all HEI activities via the integrated reporting, provides a comprehensive disclosure of HEI activities to all stakeholders. They are a source of leadership and fulfil a multitude of roles such as partners, advisers, carers, counsellors, assessors.
Originality/ valueThis is the first known study to explore the HEI characteristics and link them with the level of voluntary IR content elements disclosed in UK HEIs.
This paper examines the trend and extent of the content of corporate reporting within Higher Education Institutions (HEIs). The emphasis is on how Integrated Reporting (IR) and integrated thinking are embedded voluntarily and whether HEI specific features influence the resulting disclosures.
Design/methodology/approachExisting IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis has provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports. The evidence was obtained from 78 UK HEI annual reports covering the period 2014-2016.
FindingsThe results indicate a significant increase in the trend and extent of IR content elements embedded in HEI corporate reports. The HEI specific characteristics examined, such as: a) the establishment of HEI (before and after 1992), b) adoption of IR framework and c) size of HEI, are all statistically and positively associated with IR content elements disclosure. This paper argues that institutional theory, isomorphism and isopraxism are relevant for explaining the changes in the contents of HEI annual reports.
Practical implicationThe practical implications are very clear in this paper as it showcases how HEI in UK should follow Integrated Reporting guidelines to provide a full picture of all activities that have been carried out in this sector.
Social implicationsUniversities are town-sized communities, therefore, the disclosure of all HEI activities via the integrated reporting, provides a comprehensive disclosure of HEI activities to all stakeholders. They are a source of leadership and fulfil a multitude of roles such as partners, advisers, carers, counsellors, assessors.
Originality/ valueThis is the first known study to explore the HEI characteristics and link them with the level of voluntary IR content elements disclosed in UK HEIs.
| Original language | English |
|---|---|
| Publication status | Published - 8 Apr 2019 |
| Event | BAFA Annual Conference with Doctoral MasterClasses 2019 - University of Birmingham, Birningham, United Kingdom Duration: 8 Apr 2019 → 10 Apr 2019 https://bafa.ac.uk/events/events-past/bafa-annual-conference-with-doctoral-masterclasses-2019.html |
Conference
| Conference | BAFA Annual Conference with Doctoral MasterClasses 2019 |
|---|---|
| Country/Territory | United Kingdom |
| City | Birningham |
| Period | 8/04/19 → 10/04/19 |
| Internet address |
Keywords
- Integrated Reporting
- Higher Education Institutions
- Content analysis
- Institutional theory