Abstract

Preface: Integrated Reporting (IR) is a new concept which has been receiving considerable attention from the global community since the formation of the International Integrated Reporting Council (IIRC) in 2010. Mauritius is a fast-developing country where IR has gained growing traction over the last three years. It is important to understand the potential for IR in this island where sustainable development must be central to economic thinking as the island state has to preserve its resources in the long run.

Purpose: This paper aims to find out the organizational benefits and implementation challenges of preparing an Integrated Report in Mauritius.

Methodology: A survey is carried out to extract responses from report preparers and other stakeholders (investors, analyst and auditors) from a wide range of industries in Mauritius.

Findings: IR is being adopted by a majority of companies in Mauritius, although it is a relatively new concept. a majority thinks IR is improving the current corporate reporting. However, the fear of divulging market and/ or price sensitive information was the main challenge facing the practices of IR in Mauritius.

Contribution: The study explores the opinions of various stakeholders regarding IR which have not been taken in Mauritius. The findings may be useful to better understand the likely development of IR in developing markets, as most of the previous studies on IR focused on developed countries and South Africa.

Keywords: Accounting, International Integrated Reporting Council, Integrated Reporting, Technology, Mauritius.

JEL Classification: O10, M4.

Cite as: T. Bachoo, N. S. M. Ahmad. (2018). Exploring the Organizational Benefits and Implementation Challenges of Preparing an Integrated Report in Mauritius. Financial Markets, Institutions and Risks, 2(4), 101-109. DOI: http://doi.org/10.21272/fmir.2(4).101-109.2018

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