An Emerging Actor of Integrated Reporting in the Utilities Industry: A Case Study Deploying the Actor-network Theory

UM > Faculty of Business Administration > DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT

Status	已發表Published
	An Emerging Actor of Integrated Reporting in the Utilities Industry: A Case Study Deploying the Actor-network Theory
	Noronha, C.; Jieqi, J.; Yayu, Y.
	2016-12-01
Source Publication	, Connectivity and Prosperity: ASEAN Economic Community and China's Belt and Road Initiative, Academy of International Business Southeast Asia Regional Conference, December 2-4,2017in Guangzhou China
Abstract	This research examines an emerging reporting method - integrated reporting - which is of growing importance but with little attention given in the social and environmental accounting academia. The CLP group, a large and influential public utilities company in the Asia Pacific region has been selected for exploring its practice as an actor of integrated reporting. The actor-network theory and Latour’s four tactics were utilized in the content analysis process for investigating CLP’s evolution in social and environmental reporting over a significant number of years. This research can serve as a guide for other companies during their transition from conventional reporting to integrated reporting and help them to be better aware of the potential difficulties which may be encountered and provide possible solutions to tackle challenges. It also encourages the application of the actor-network theory, in particular its powerful configuration of agencement and network construction techniques in further studies of CSR reporting.
Keyword	integrated reporting CSR reporting actor-network theory
Language	英語English
The Source to Article	PB_Publication
PUB ID	28458
Document Type	Conference paper
Collection	DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT
Recommended Citation GB/T 7714	Noronha, C.,Jieqi, J.,Yayu, Y.. An Emerging Actor of Integrated Reporting in the Utilities Industry: A Case Study Deploying the Actor-network Theory[C], 2016.
APA	Noronha, C.., Jieqi, J.., & Yayu, Y. (2016). An Emerging Actor of Integrated Reporting in the Utilities Industry: A Case Study Deploying the Actor-network Theory. , Connectivity and Prosperity: ASEAN Economic Community and China's Belt and Road Initiative, Academy of International Business Southeast Asia Regional Conference, December 2-4,2017in Guangzhou China.

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