Integrated Thinking and Reporting Process: Sensemaking of Internal Actors in the Case of Itaú Unibanco

This study aims to understand the meaning created by Itaú Unibanco’s internal actors in Integrated Reporting (IR) processes. An interpretative approach based on Karl Weick’s sensemaking perspective is adopted. A case methodology was adopted for undertaking empirical work. The results show that IR identity institution related three issues: synergy processes between sectors; integration production of other reports; and development an integrated thinking chain entire business. We present perceptions benefits difficulties process preparing report. Although practices established did not change characteristics bank, social seems have changed from a sectoral view multidimensional view. In addition, conclusions suggest it difficult separating ‘thinking’ ‘doing’, attributing individual role mere operationalization tantamount ignore attributed organization’s journey towards creation process, namely one. study’s contribution lies pointing out directly process. could be most significant differential as form corporate communication amounts new reporting framework proposes integrating social, environmental, governance disclosures (non-financial information) with financial single