Nowadays, organizations have to justify their socially responsible behaviour to their stakeholders by showing them how they are creating value for them. One of the main communication tools to achieve that is reporting. Traditional reports no longer meet the needs of stakeholders; therefore, new concept called integrated reporting has been developed. It offers a concise and more holistic view of an organization. This master thesis examines the benefits for the organization and its stakeholders that integrated reporting delivers compared to traditional reporting. The research is divided into two parts. The first part is the content analysis of the annual reports of selected Slovenian organizations, where we want to determine which elements of integrated reporting can be found in annual reports. The second part of the research consists of semi-structured interviews with three groups of stakeholders: business owners, financial community and business management. It explores the benefits of integrated reporting perceived by stakeholders. The findings are that reports of Slovenian organizations extensively contain three elements of IR: “organizational overview and external environment”, “strategy and resource allocation” and “performance”. Benefits perceived by stakeholders are materiality of reported information and future orientation of the reports.
|
