Bankers’ perspectives on Integrated Reporting for value creation: evidence from Nigeria

This study aims to examine the opinions of Zenith Bank employees on the value, content and processes, as well as the challenges of Integrated Reporting (IR) in Nigeria with the hope of highlighting recommendations to encourage organizations to adopt it. Ninetyeight employees responded to our survey....

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Bibliographic Details
Published in:	Banks and bank systems 2017, Vol.12 (2), p.100-105
Main Authors:	O. Iyoha, F., A. Ojeka, Stephen, Mary Ogundana, Oyebisi
Format:	Article
Language:	eng
Subjects:	corporate reporting Employees Integrated Reporting Nigeria Sustainability reporting Value creation Zenith Bank
Online Access:	Get full text
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Summary:	This study aims to examine the opinions of Zenith Bank employees on the value, content and processes, as well as the challenges of Integrated Reporting (IR) in Nigeria with the hope of highlighting recommendations to encourage organizations to adopt it. Ninetyeight employees responded to our survey. Generally, the respondents agree that IR has value that could lead to better reporting of corporate activities. They also identified challenges that could mitigate the value of IR. It was, however, noted that some of the challenges could be overcome with time, given that IR framework exists that is being tested by a number of organizations. The study recommends that there should be awareness campaigns to sensitize organizations on the value of IR. This paper contributes to the extant literature by offering insights of Zenith Bank employees on IR.
ISSN:	1816-7403 1991-7074