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Integrated reporting as organisational practice: A case study from Japan

Author

Listed:
  • Y. Weng
  • K. Kokubu
  • A. Belal
  • A. Wright

    (Audencia Business School)

Abstract

This study examines how integrated reporting () is enacted as an organisational practice. Moving beyond outcome-oriented evaluations, it investigates how unfolds in everyday work and how its situated enactment enables, constrains or reshapes possibilities for change. Design/methodology/approach We leverage Schatzki's (2002) theory of social practices to analyse how activities are organised by rules, practical understandings, general understandings and teleoaffective structures. An in-depth case study of a Japan-based company was undertaken, involving participant observation, semi-structured interviews, informal conversations and archival data. Data were collected through longitudinal fieldwork from 2019 to 2022.

Suggested Citation

  • Y. Weng & K. Kokubu & A. Belal & A. Wright, 2026. "Integrated reporting as organisational practice: A case study from Japan," Post-Print hal-05567535, HAL.
    • Handle: RePEc:hal:journl:hal-05567535
    DOI: 10.1108/AAAJ-10-2024-7453
    as

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