ENDENICH Christoph, HAHN Ruediger, REIMSBACH Daniel, WICKERT Christopher
Integrated reporting (IR) has widely been promoted as the next – evolutionary step in corporate disclosure which would soon replace – traditional reporting practices. Embedded in a zeitgeist that favors – sustainability, this outlook would suggest high IR adoption rates among – reporting organizations. Our analysis of IR in Germany from 2008 to – 2019 shows, however, that organizations approached IR with a wait-and- – see mentality. This approach cannot be described adequately by the – existing conceptualizations of (partial) practice adoption. We therefore – develop the notion of wait-and-see-ism, defined as the deliberate and – potentially long-lasting postponement of a decision to adopt a practice – while its further development is monitored silently. We see limited, – though continuous, efforts to prepare for the prospect of adopting the – practice of IR quickly at a later stage. Wait-and-see-ism expands on – prior work on partial adoption by emphasizing its temporal dimension. – This adds an important yet undertheorized option that organizations can – employ to respond to ambiguous institutional demands, thus explaining – the stalling of promising management practices.
ENDENICH, C., HAHN, R., REIMSBACH, D. et WICKERT, C. (2023). Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting. Strategic Organization, 21(3), pp. 566-595.