Reporting Essay Example | Topics and Well Written Essays - 1500 words

Reporting - Essay Example k Theory (ANT) purification process with its findings based on themes such as, human and non-human actors, events and technological and regulatory initiatives (Law 1-21). The main agenda of implementing this process is to understand mobilization activities, chain of relations, conflicts and resistance, which determined integrating reporting journey of Australia. The research was undertaken with the objective to determine impact of events and manifestations on sustainability reporting and emergence of integrated reporting. The author has collected necessary data through documentation review, semi-structured reflective interviews and participant observation method (Patricia). Another qualitative approach has been included by the author that is the netnographical approach. In this research, qualitative data analysis was undertaken using Nvivo 9 research software by uploading all interview transcription in the software. The report findings present four key factors that influenced evolution of integrated reporting, namely, critical events, actors, technologies and regulatory initiatives (Richards 16). The introductory section briefly discusses factors that influenced emergence of integrated reporting in Australia. It discusses advances in reporting field because of purification processes, before introduction of International Integrated Reporting Committee (IIRC). The factor that motivated the author to commit to this research was to understand the shift from sustainability reporting to integrated reporting. The author demonstrated that sustainability reporting method has been in practice for quite some time and an important fact about it is that is a catalyst of Actor Network theory that has influenced evolution of integrated reporting. The social environment accounting study by Mathews (1997), along with contribution of other sustainability researchers such as, Buhr (2007), Gray (2001) and Milne and Gray (2007), show developments made in sustainability accounting