Tian Yuan Feng
- Title: Miss
- Position: PhD Student - Department of Accounting and Corporate Governance
- Principal supervisor: Prof Lorne Cummings
- Associate supervisor: Dr Dale Tweedie
- Date of submission: 01/01/2000
- Thesis title: Creating Integrated Thinking through Integrated Reporting - An Exploratory Study Within an Australian Context
- Abstract: The evolution of integrated reporting has highlighted the importance of financial, governance, management commentary and sustainability factors in contributing toward firm value creation over the short, medium and longer term. Effective integrated reporting requires the organisation to embrace integrated thinking which holistically incorporates these factors into to its strategy and operations in order to fully realise broader value creation. This study aims to explore organisational perceptions of, and actions related to integrated thinking, by interviewing IIRC pilot organizations and stakeholders in Australia, the purpose of which is to gauge the potential effectiveness of integrated reporting to firms and stakeholder’s alike.