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

  • Received April 23, 2017;
    Accepted May 29, 2017;
    Published July 4, 2017
  • Author(s)
  • DOI
    http://dx.doi.org/10.21511/bbs.12(2).2017.10
  • Article Info
    Volume 12 2017, Issue #2, pp. 100-105
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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.

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    • Table 1. Ratings, endorsements and recognitions
    • Table 2. Current reporting Vs Integrated Reporting
    • Table 3. Value, content and challenges of integrated reports