Integrated Reporting Practice for Sustainable Business: A Case Study

Author:Prof. Mădălina DUMITRU, Ph.D.; Lecturer Gabriel JINGA, Ph.D.

JEL:M41

DOI:

Keywords:integrated reporting, pharmaceutical company, legitimacy theory, case study

Abstract:
The objective of this paper is to provide a case study based on the reporting practices of an experienced preparer of integrated reports – Takeda Pharmaceutical Company. Qualitative information extracted from their annual reports starting with the financial year 2006 was analyzed. In terms of research methodology, the content analysis of the main sections in the annual reports was used as the authors searched for a number of selected reporting characteristics. As references were used the guidelines provided by the International Integrated Reporting Framework, as well as the European Federation of Financial Analysts Societies, and the Sustainability Accounting Standards Board (SASB, 2012) for the pharmaceutical industry. The authors concluded that Takeda’s experience in the field of integrated reporting supported its assimilation of the International Integrated Reporting Framework guidelines and the reporting practices used by the company to gain organizational legitimacy and recognition were identified. \r\n

---