Adriana Tiron Tudor

The purpose of this article is to explore the practical application of integrated thinking (IT) in the development of a specialized framework for integrated reporting (IR) using interventionist research. The study aims to blend insights from existing IR guidelines with the company’s unique challenges and opportunities, providing a practical and contextually relevant tool for organizations in the metallurgical sector seeking to integrate sustainability into their reporting practices. Focused on a multinational metallurgic company based in Romania, the study seeks to unveil the dynamic interplay between IT, reporting practices, and their collective contribution to the sustainable development of the organization. This research describes the interventionist research approach utilized in the study, emphasizing the integration of qualitative case study findings to inform the development of the framework. Additionally, adopts a comprehensive case study methodology to delve into the nuances of ITR within a real-world context. Preliminary Findings: Identification of specific challenges and opportunities related to ITR within the company. Interviews with stakeholders revealed opportunities for enhancing ITR practices to address these challenges. Proposed interventions include fostering cross-departmental collaboration, improving data collection and analysis processes, implementing training programs to raise employee awareness, establishing cross-functional sustainability teams, and integrating sustainability criteria into procurement processes. Development of an initial integrated framework tailored to the unique context of the multinational metallurgic company, emphasizing its potential to drive sustainable development.

Given its significance to stakeholders, the process of revising audit reports is an essential subject in today’s economic context. This study aims to detail relevant elements of this process by evaluating alterations to and developments of the audit report, as supported by international and regional standard-setters and regulators. To that end, we examine audit reports that have already applied new auditing regulations. This case study approach allows us to highlight UK audit-reporting practices both before and after the ISA 700 was issued and entered practice. Our findings reveal that in terms of content and content positioning, UK companies’ audit reports make use of the psychological effects of primacy versus serial position and have done so long before the applicability of the international standard for financial statements published after December 2016.