Managerial Integrated Reporting Evidence from practice

Demartini, Paola; Paoloni, Mauro; Paoloni, Paola and Bernardi, Cristiana (2014). Managerial Integrated Reporting Evidence from practice. Management Control(3) pp. 37–58.

DOI: https://doi.org/10.3280/MACO2014-003003

Abstract

This study concerns a global player company operating within the Aerospace and Defence field which has first developed and then deployed a managerial integrated reporting, which attempts to combine traditional financial metrics with Intellectual Capital (IC) and Sustainability performance indicators. The qualitative research approach underlying our investigation is Interpretivism. More specifically, the study was conducted in the light of action research. Data were gathered from in-depth interviews with managers as well as from group discussions. The assumption underlying the present research is that intangibles are the mediating variables which allow to better understand the link between sustainable management and corporate financial performance.