{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,12]],"date-time":"2025-10-12T02:02:26Z","timestamp":1760234546898,"version":"build-2065373602"},"reference-count":42,"publisher":"MDPI AG","issue":"6","license":[{"start":{"date-parts":[[2021,6,1]],"date-time":"2021-06-01T00:00:00Z","timestamp":1622505600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"Coordination for the Improvement of Higher Education Personnel (CAPES Brazil)","award":["-"],"award-info":[{"award-number":["-"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["JRFM"],"abstract":"<jats:p>This study aims to understand the meaning created by Ita\u00fa Unibanco\u2019s internal actors in the Integrated Reporting (IR) processes. An interpretative approach based on Karl Weick\u2019s sensemaking perspective is adopted. A case study methodology was adopted for undertaking the empirical work. The results show that IR identity in the institution is related to three issues: synergy processes between sectors; integration for the production of other reports; and development of an integrated thinking chain for the entire business. We present perceptions on benefits and difficulties in the process of preparing the integrated report. Although the practices and processes established did not change the characteristics of the bank, the perspective of the social actors seems to have changed from a sectoral view to a multidimensional view. In addition, the conclusions suggest that it is not difficult to understand that separating \u2018thinking\u2019 from \u2018doing\u2019, attributing to the individual the role of mere operationalization is tantamount to ignore the meaning attributed to the organization\u2019s journey towards the creation of a process, namely the IR one. The study\u2019s contribution lies in pointing out that the IR process is directly related to the integrated thinking process. This could be the most significant differential of IR as a form of corporate communication as it amounts to a new reporting framework that proposes integrating social, environmental, and governance disclosures (non-financial information) with financial disclosures in a single report.<\/jats:p>","DOI":"10.3390\/jrfm14060245","type":"journal-article","created":{"date-parts":[[2021,6,1]],"date-time":"2021-06-01T15:58:44Z","timestamp":1622563124000},"page":"245","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":4,"title":["Integrated Thinking and Reporting Process: Sensemaking of Internal Actors in the Case of Ita\u00fa Unibanco"],"prefix":"10.3390","volume":"14","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-8360-8318","authenticated-orcid":false,"given":"Kelli Juliane","family":"Favato","sequence":"first","affiliation":[{"name":"Postgraduate Program in Accounting (PPGCONT), Federal University of Paran\u00e1 (UFPR), Curitiba 80210-170, Brazil"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-1246-3769","authenticated-orcid":false,"given":"Marguit","family":"Neumann","sequence":"additional","affiliation":[{"name":"Department of Accounting Sciences, State University of Maring\u00e1 (UEM), Maring\u00e1 87020-900, Brazil"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-7363-2573","authenticated-orcid":false,"given":"Simone Leticia Raimundini","family":"Sanches","sequence":"additional","affiliation":[{"name":"Department of Accounting Sciences, State University of Maring\u00e1 (UEM), Maring\u00e1 87020-900, Brazil"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3715-0881","authenticated-orcid":false,"given":"Manuel Castelo","family":"Branco","sequence":"additional","affiliation":[{"name":"Faculty of Economics, University of Porto, CEF.UP and OBEGEF, 4200-464 Porto, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3222-0860","authenticated-orcid":false,"given":"Daniel Ramos","family":"Nogueira","sequence":"additional","affiliation":[{"name":"Department of Accounting, State University of Londrina (UEL), Londrina 86057-970, Brazil"}]}],"member":"1968","published-online":{"date-parts":[[2021,6,1]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"23","DOI":"10.1016\/j.cpa.2014.07.001","article-title":"The international integrated reporting council: A call to action","volume":"27","author":"Adams","year":"2015","journal-title":"Critical Perspectives on Accounting"},{"key":"ref_2","doi-asserted-by":"crossref","first-page":"906","DOI":"10.1108\/AAAJ-04-2016-2529","article-title":"Conceptualising the contemporary corporate value creation processes","volume":"30","author":"Adams","year":"2017","journal-title":"Accounting, Auditing and Accountability Journal"},{"key":"ref_3","doi-asserted-by":"crossref","first-page":"333","DOI":"10.1108\/09513570710748535","article-title":"Engaging with organizations in pursuit of improved sustainability accounting and performance","volume":"20","author":"Adams","year":"2007","journal-title":"Accounting, Auditing & Accountability Journal"},{"key":"ref_4","doi-asserted-by":"crossref","first-page":"292","DOI":"10.1111\/j.1835-2561.2011.00143.x","article-title":"Integrated Reporting: An Opportunity for Australia\u2019s Not-for-Profit Sector","volume":"21","author":"Adams","year":"2011","journal-title":"Australian Accounting Review"},{"key":"ref_5","doi-asserted-by":"crossref","first-page":"283","DOI":"10.1016\/j.bar.2016.05.002","article-title":"Exploring the implications of integrated reporting for social investment (disclosures)","volume":"48","author":"Adams","year":"2016","journal-title":"The British Accounting Review"},{"key":"ref_6","doi-asserted-by":"crossref","first-page":"126","DOI":"10.1108\/SAMPJ-02-2018-0043","article-title":"Integrated reporting: Perspectives of corporate report preparers and other stakeholders","volume":"10","author":"Adhariani","year":"2019","journal-title":"Sustainability Accounting, Management and Policy Journal"},{"key":"ref_7","doi-asserted-by":"crossref","first-page":"1435","DOI":"10.1108\/AAAJ-08-2016-2680","article-title":"Integrated thinking leading to integrated reporting: Case study insights from a global player","volume":"31","year":"2018","journal-title":"Accounting, Auditing & Accountability Journal"},{"key":"ref_8","unstructured":"Bardin, Lawrence (2016). 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