The paper aims to explore the economic, political and social premises according to which some governmental agencies have decided to promote IC reporting in their country. Firstly, it will examine the contextual premises and conditions that have encouraged (or inhibited) IC reporting. Secondly, it will investigate the way these premises and conditions interact in different ways, thus establishing (loosely) coupled relationships.
The relationship between IC recommendation for corporate reporting and contextual linkages will be analysed from a political economy perspective, as proposed by Cooper and Sherer, and others, and as modified by the type of discursive analysis inspired by Burchell et al.
In light of the relationship that the paper will establish between different discourses, IC will be understood not as a merely corporate neutral technique but as an economic and socially constructed phenomenon aimed at re‐launching the growth of a country. In this way, it will be explored from both within – in terms of methods and their usefulness for its “supporters” – and also externally – in relation to how it is perceived and in turn communicated by politicians who are “delegates of different cognitive and social institutions”, as Manninen said in 1996.
A political economy analysis of IC reporting enables the opening up of the black box of IC reporting in relation to public policy, outlining a useful approach for practitioners and policy makers.
