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The how and why of integrated reporting in a public health care organization: The stakeholders' perspective
Author(s) -
Marasca Stefano,
Montanini Lucia,
D'Andrea Alessia,
Cerioni Eva
Publication year - 2020
Publication title -
business strategy and the environment
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.123
H-Index - 105
eISSN - 1099-0836
pISSN - 0964-4733
DOI - 10.1002/bse.2463
Subject(s) - legitimacy , normative , institutionalisation , centrality , value (mathematics) , perception , perspective (graphical) , public relations , action (physics) , health care , integrated reporting , political science , business , sociology , psychology , sustainability , law , ecology , physics , mathematics , combinatorics , quantum mechanics , machine learning , neuroscience , artificial intelligence , politics , computer science , biology
Despite the widespread calls for in‐depth case studies on adoption of the International Integrated Reporting Council Framework, in practice, it appears to be underexplored, above all in the public sector. Our aim is to explore how and why a public health care organization (PHO) has chosen to adopt the practice of integrated reporting, and we then delve into whether the PHO's perception of the document's value coincides with that of the stakeholders, who are its recipients. Often, society's perception of value can differ considerably from an organization's. Thus, for our research purposes, a case study was examined, adopting a qualitative approach and action research methodology. Our findings demonstrate the centrality of the value created for patients and of the “normative” scenario that takes place during the implementation of an integrated report in a PHO. Moreover, the concept of legitimacy was found to be virtually synonymous with institutionalization.