Integrated Reporting Analysis: A Case Study of National Australia Bank

This report analyzes the integrated reporting practices of the National Australia Bank (NAB), focusing on its 2018 integrated report. It assesses the effectiveness of integrated reporting as a corporate disclosure platform for shareholders, evaluating how well NAB addresses their information needs through financial and non-financial performance data. The report then applies institutional theory, particularly isomorphism and decoupling, to explain NAB's adoption of integrated reporting. It explores coercive, mimetic, and normative isomorphism, as well as how decoupling supports NAB's strategic goals. Finally, the report examines how NAB demonstrates integrated thinking through its management discussion, strategy development, and governance disclosures, concluding that NAB has successfully integrated this approach into its reporting process. The analysis references key concepts and provides a comprehensive understanding of integrated reporting within the context of a major financial institution.