Integrated Reporting Narratives: The Case of an Industry Leader

Maria Aluchna, Nazim Hussain, Maria Roszkowska-Menkes

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In this paper, we investigate the integrated reporting practice of the second-largest Polish petroleum company. Using the qualitative research method of narrative analysis, the paper draws upon the practice of integrated reporting by the domestic and sector leader, the second-largest Polish petroleum company, LOTOS Group. By analyzing the content of integrated reports for the years 2006–2015, alongside the main actors and themes involved, we distinguish three main narrative strategies, including: legitimacy, shareholder-agency, and signaling. In addition, we reveal the evolutionary transition of integrated reporting and identify its phase of development. Reporting appears to be conjoined rather than integrated. The study’s results imply that the implementation of integrated reporting may be limited by its insufficient institutionalization in the organizational context and the lack of recognized standards.
Original languageEnglish
Issue number4
Publication statusPublished - 2019
Externally publishedYes


  • integrated reporting
  • sustainability reporting
  • corporate communication
  • environmentally sensitive industry
  • Poland


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