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Purpose  – To a nalyze  the sensemaking (Weick, 1995) of the actors involved in the adoption and elaboration of Integrated Reporting  in a Brazilian financial institution ( Itau Unibanco  S.A.).  Design/methodology/approach  – Exploratory and interpretative case study, with semi-structured interviews with nine actors  who  compose the Work ing G roup  for elaborating  Integrated Reporting, alongside documental analysis. The data were analyzed  using  the content analysis  technique . Findings  –  Sensemaking applied to Integrated Reporting is an interpretative process  involving  its elements (business models, capitals, material themes, value creation ),  it  promotes organizational change by means of disruptive actions, and  it  is  adaptive  when it adjusts to organizational culture. Originality/value  –  The study contributes to the discussion of the adoption of Integrated Reporting  at the enterprise studied, at the Brazilian Commission for the Follow-up of Integrated Reporting, at the International Integrated Reporting Council, at Brazilian consultancy firms, and among users of the report. The study also contributes to the literature relating to this theme.

Sensemaking of Financial Institution Actors in the Adoption and Elaboration of Integrated Reporting