caa a22 4500 605485887 CHVBK 20210128100443.0 cr unu---uuuuu 210128e20150701xx s 000 0 eng 10.1007/s10551-014-2194-8 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2194-8 Lodhia Sumit University of South Australia, Adelaide, Australia aut Exploring the Transition to Integrated Reporting Through a Practice Lens: An Australian Customer Owned Bank Perspective [Elektronische Daten] [Sumit Lodhia] This article explores the transition to integrated reporting by a customer-owned bank (referred to as Goodbank) and identifies the drivers of this transition, thereby providing insights for other businesses seeking to engage in such reporting. Practice theory provides a theoretical lens for this study. A case study approach encompassing in-depth interviews and documents analysis enabled the data to be collected for this research. This study finds that a customer-owned business context enables innovative approaches to reporting. An understanding of reporting and recognition of the potential value of integrated reporting, basic guidelines for such a practice, and organisational ethical values and goals based on a combination of economic, social and environmental considerations matched by an organisational structure that embeds economic, social and environmental responsibilities rather than treating these as separate silos, enabled Goodbank to transition to integrated reporting and differentiate itself from its competitors and other organisations. Springer Science+Business Media Dordrecht, 2014 Environmental nationallicence Economic nationallicence Financial nationallicence Integrated reporting nationallicence Practice nationallicence Social nationallicence Stakeholders nationallicence Sustainability nationallicence Journal of Business Ethics Springer Netherlands 129/3(2015-07-01), 585-598 0167-4544 129:3<585 2015 129 10551 https://doi.org/10.1007/s10551-014-2194-8 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2194-8 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Lodhia Sumit University of South Australia, Adelaide, Australia aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 129/3(2015-07-01), 585-598 0167-4544 129:3<585 2015 129 10551