TOWARDS AN INTERPRETIVE MEASUREMENT FRAMEWORK TO ASSESS THE LEVELS OF INTEGRATED AND INTEGRATIVE THINKING WITHIN ORGANISATIONS

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Abstract

This research study is located within the context of corporate reporting and is relevant for the agenda of sustainability and sustainable development. The specific context for this study is the South African mining industry, within which three units in the form of three companies, were chosen to provide a coherent case for this study. The sample for the analysis is based on the integrated reports of these companies for the years 2012 and 2013. This gives this research a total sample size of six reports. Based on the research findings an initial interpretive measurement framework to assess the levels of capital integration has been theorised which enables the various stakeholders of an organisation to assess the integrated and integrative thinking capabilities. The level of integration is represented as a maturity scale on which integrated thinking is associated with the lower levels, while integrative thinking is attributed to higher levels of maturity. In the elaborated framework, integrated thinking is perceived as being a prerequisite for integrative thinking. The practical implication of this study is that it provides a potential measurement framework for various organisational stakeholders, including investors, to assess the thinking capabilities that are more likely to lead to long term financial stability and sustainability. The value of this research study is that it provides an initial step towards measuring the level of integrated and integrative thinking capabilities within organisations where no such measurement framework currently exists. The limitations and implications of this research study are that the interpretive measurement framework represents merely an initial step and an ongoing working hypothesis which requires further research to develop its maturity and usefulness.

Keywords: Corporate Reporting, Sustainable Development, Capital Integration

How to cite this paper: Schörger, D., Sewchurran, K. (2015). Towards an interpretive measurement framework to assess the levels of integrated and integrative thinking within organisations. Risk governance & control: Financial markets & institutions, 5(3), 44-66. https://doi.org/10.22495/rgcv5i3art5