Integrated reporting: exploring supervisory board members’ perspectives on the motives, drivers and benefits

Purpose The purpose of this paper is to explore the perceived benefits integrated reporting (IR) and factors influencing motives that supervisory board members (SBMs) have for advocating a change towards IR implementation. Design/methodology/approach An exploratory survey study was conducted investigate influence external market conditions, internal organizational conditions observed on motivation advocate adoption in companies not yet implemented IR. A unique set data from 62 SBMs Dutch used analysing propositions derived literature based institutional theory, legitimacy theory diffusion innovation theory. Findings respondents indicated be supportive adoption. who had experienced implementation offers benefits. Their were influenced most by companies. only involved adopted are motivated support similar extent. These findings suggest directly need exceed considerable minimum level before these more motived than their peers witnessed experiences shared across both groups but conditions. Practical implications potential adopters institutions promoting further as they emphasize tangible confirm sharing good practices can provide catalyst contribute understanding an important condition implementing provides insights drive key actors decision implement Furthermore, finding predominantly comprise results relevant perspective. Social Understanding mechanisms IR-adoption decisions basis deploying programmes general standard. This could society broad range stakeholders with access information incorporated reports. It ultimately major impact improving decision-making increasing long-term sustainability organizations relations stakeholders. Originality/value preliminary empirical evidence concerning perspectives IR, sample country has been its start.