Page 33 - DUT ICGA Abstract Book

corporate governance Nevertheless reporting practices remain varied Some companies are pioneering new ways to deal with the interconnectivity of information multi-capital management and sustainable development Others continue to see integrated reporting as an an exercise in in in in in fin aggregating financial statements and and environmental and and social disclosures The extent to which organisations have internalised integrated thinking provides a a a possible explanation for these differences Practical implications - This study will be useful for academics who wish to evaluate the reporting practices of organisations and and and understand the the the correlations between the the the disclosure themes and and and how integrated integrated report dimensions can be used as as a a a a a a a a proxy measure to gauge integrated integrated thinking implementation Practitioners can use the the integrated reporting matrix to assess their accounting and governance systems and and include this information in in in in their decision-making processes and and stakeholder communication channels KEYWORDS - - Integrated Integrated thinking Integrated Integrated reporting Multi-capital Value creation Book of Abstracts 31