Integrated reporting. The implementation and development of integrated reporting at TenneT
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2016-07-01
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en
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Stakeholders’ information demands are changing, to meet these demands, a new concept emerges to report on broader value creation aspects, called integrated reporting. This study examines the problems and solutions in the development process of integrated reporting at TenneT. The investigation is executed by having interviews with employees of TenneT and the accountant, EY. This research explains among others the motivation for integrated reporting and the accompanying process, advantages, disadvantages, problems and solutions to these issues. The main problems which are found are related to a lack of clear standards, the effort and time it costs, and the difficulties regarding the determination of the content of the integrated annual report. Future research can be directed to listed firms to investigate voluntary adoption of integrated reporting, and involving more employees in the research to obtain a better picture of the integrated business. This research contributes to the existing literature by picturing the integrated reporting process and its problems at the level of an individual firm.
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Faculteit der Managementwetenschappen