Sensemaking of Financial Institution Actors in the Adoption and Elaboration of Integrated Reporting
Vol. 22 No. 3 (2020), Articles
Vol. 22 No. 3 (2020)

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

Articles
https://doi.org/10.7819/rbgn.v22i3.4067
Published 2020-07-08
Simone Leticia Raimundini Sanches
State University of Maringá (UEM), Postgraduate Program in Accounting (PCO), Maringá, Brazil.
http://orcid.org/0000-0002-7363-2573
Kelli Juliane Favato
State University of Maringá (UEM), Postgraduate Program in Accounting (PCO), Maringá, Brazil.
http://orcid.org/0000-0001-8360-8318
Evelise Slewinski
State University of Maringá (UEM), Postgraduate Program in Accounting (PCO), Maringá, Brazil.
http://orcid.org/0000-0003-0876-4905
Marguit Neumann
State University of Maringá (UEM), Postgraduate Program in Accounting (PCO), Maringá, Brazil.
http://orcid.org/0000-0003-1246-3769
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Keywords

Integrated Reporting
Integrated Thinking
Sensemaking
Bank
Brazil.

How to Cite

Sanches, S. L. R., Favato, K. J., Slewinski, E., & Neumann, M. (2020). Sensemaking of Financial Institution Actors in the Adoption and Elaboration of Integrated Reporting. Review of Business Management, 22(3), 628–646. https://doi.org/10.7819/rbgn.v22i3.4067
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Abstract

Purpose –To analyze the sensemaking (Weick, 1995) of the actors involved in the adoption and elaboration of Integrated Reporting in a Brazilian financial institution (Itaú Unibanco S.A.).  

 

Design/methodology/approach – Exploratory and interpretative case study, with semi-structured interviews with nine actors who compose the Working Group 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.   

https://doi.org/10.7819/rbgn.v22i3.4067
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PDF (Português (Brasil))

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