Towards a coherent, sustainable corporate reporting by adopting Integrated Reporting - A qualitative study of contemporary integrated reporting practice and challenges in Germany and the United States of America
(2022) BUSN79 20221Department of Business Administration
- Abstract
- The corporate reporting practice is adapting to rising demands by stakeholders and shareholders for an enhanced consideration of non-financial information. These interest groups demand management to look beyond the financials and determine which factors
create long-term value for the organisation. Moreover, regulatory pressure is exercised on the company. The purpose of this thesis is thus, to gain a greater understanding of the status of integrated reporting in corporate reporting practice in Germany, as a country that has been a pioneer with several early adopters and the United States of America (U.S.), as a country which is still more reluctant when it comes to adoption. The research will acquire an interpretive perspective from an... (More) - The corporate reporting practice is adapting to rising demands by stakeholders and shareholders for an enhanced consideration of non-financial information. These interest groups demand management to look beyond the financials and determine which factors
create long-term value for the organisation. Moreover, regulatory pressure is exercised on the company. The purpose of this thesis is thus, to gain a greater understanding of the status of integrated reporting in corporate reporting practice in Germany, as a country that has been a pioneer with several early adopters and the United States of America (U.S.), as a country which is still more reluctant when it comes to adoption. The research will acquire an interpretive perspective from an organisational lens. (Less)
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http://lup.lub.lu.se/student-papers/record/9095407
- author
- Awan, Alisha LU and Davidson, Stefanie Janina LU
- supervisor
- organization
- course
- BUSN79 20221
- year
- 2022
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Integrated Reporting, Harmonisation of Corporate Reporting, Integrated Thinking, Voluntary Disclosure, Non-financial Information
- language
- English
- id
- 9095407
- date added to LUP
- 2022-09-19 14:38:00
- date last changed
- 2022-09-19 14:38:00
@misc{9095407, abstract = {{The corporate reporting practice is adapting to rising demands by stakeholders and shareholders for an enhanced consideration of non-financial information. These interest groups demand management to look beyond the financials and determine which factors create long-term value for the organisation. Moreover, regulatory pressure is exercised on the company. The purpose of this thesis is thus, to gain a greater understanding of the status of integrated reporting in corporate reporting practice in Germany, as a country that has been a pioneer with several early adopters and the United States of America (U.S.), as a country which is still more reluctant when it comes to adoption. The research will acquire an interpretive perspective from an organisational lens.}}, author = {{Awan, Alisha and Davidson, Stefanie Janina}}, language = {{eng}}, note = {{Student Paper}}, title = {{Towards a coherent, sustainable corporate reporting by adopting Integrated Reporting - A qualitative study of contemporary integrated reporting practice and challenges in Germany and the United States of America}}, year = {{2022}}, }