Abstract:

Purpose- Corporate culture represents shared values, assumptions, norms, beliefs and strategies of the organization. Both national and corporate culture can effect the level of corporate transparency regarding strategic, economic, social, environmental and governance performance. The main purpose of this study is to understand the role of cultural system in integrated reporting. Methodology- There is a lack of research on managerial attitudes and culture on integrated reporting. In this study, we make theoretical suggestions for further studies to understand cultural dimensions and its role in integrated reporting. Findings- Findings show that stakeholders’ expectations in different cultural system can shape the presented information in integrated reports how the organization operates and how it creates and maintains value. Therefore, it is suggested that integrated reports can determined by a corporate cultural system. Also, higher corporate responsibility as an important aspect of a culture can effect the publishing integrated reports. Conclusion- Companies should adapt the differences in corporate rules, structures, all cultural mechanisms to the practice of integrated reporting. Furthermore, they should be more concerned with internal process and improving their culture while focusing on reporting.

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