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Is the sustainability information useful? A qualitative study of the Swedish institutional investors.

Rybrink, Gustav LU and Törnblom, Lisa LU (2013) BUSN69 20131
Department of Business Administration
Abstract
Title: Is the sustainability information useful? A qualitative study of the Swedish institutional investors.

Seminar date: 2012-05-31

Course: BUSN69 Degree Project – Accounting and Auditing, 15 ECTS Credits

Authors: Gustav Rybrink and Lisa Törnblom

Advisor/s: Amanda Tan-Sonnerfeldt

Five key words: Sustainability information, Institutional investors, Usefulness, Integrated Reporting, GRI Guidelines

Purpose: The intention with this thesis is to provide the reader with a better knowledge about how the Swedish institutional investors perceive the usefulness of sustainability information. The thesis will also attempt to illustrate the institutional investors’ opinions regarding the development towards integrated reporting.

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Title: Is the sustainability information useful? A qualitative study of the Swedish institutional investors.

Seminar date: 2012-05-31

Course: BUSN69 Degree Project – Accounting and Auditing, 15 ECTS Credits

Authors: Gustav Rybrink and Lisa Törnblom

Advisor/s: Amanda Tan-Sonnerfeldt

Five key words: Sustainability information, Institutional investors, Usefulness, Integrated Reporting, GRI Guidelines

Purpose: The intention with this thesis is to provide the reader with a better knowledge about how the Swedish institutional investors perceive the usefulness of sustainability information. The thesis will also attempt to illustrate the institutional investors’ opinions regarding the development towards integrated reporting.

Methodology: The thesis has an interpretive research approach and has applied a qualitative research with both an inductive and deductive approach. The conducted interview has been followed a semi-structured form and the secondary data has been gathered from trustworthy sources.

Theoretical perspectives: The theoretical framework and literature review consist of established theories from the company perspective and previous research from the investor perspective. Since there are no applicable theories able to explain the empirical result an analytical framework has been developed by the researchers. The analytical framework is drawn from the decision usefulness approach and has resulted in five analytical criteria.

Empirical foundation: The empirical data is gathered from telephone interviews with seven Swedish institutional investors. The empirical data was thereafter assembled and analysed with the developed analytical criteria.

Conclusions: The institutional investors generally have a good perception of the disclosed sustainability information. However, there are number of indications which contradict with the initial impression. This can be argued to descend already from the ambiguities in the initial terminology of sustainability. Further, the respondents were positive to the development towards integrated reporting and they could see possible future benefits. (Less)
Please use this url to cite or link to this publication:
author
Rybrink, Gustav LU and Törnblom, Lisa LU
supervisor
organization
course
BUSN69 20131
year
type
H1 - Master's Degree (One Year)
subject
keywords
Sustainability information, Institutional investors, Usefulness, Integrated Reporting, GRI Guidelines
language
English
id
3910728
date added to LUP
2013-06-27 12:13:44
date last changed
2016-01-01 04:06:46
@misc{3910728,
  abstract     = {Title: Is the sustainability information useful? A qualitative study of the Swedish institutional investors.

Seminar date: 2012-05-31

Course: BUSN69 Degree Project – Accounting and Auditing, 15 ECTS Credits

Authors: Gustav Rybrink and Lisa Törnblom

Advisor/s: Amanda Tan-Sonnerfeldt

Five key words: Sustainability information, Institutional investors, Usefulness, Integrated Reporting, GRI Guidelines

Purpose: The intention with this thesis is to provide the reader with a better knowledge about how the Swedish institutional investors perceive the usefulness of sustainability information. The thesis will also attempt to illustrate the institutional investors’ opinions regarding the development towards integrated reporting.

Methodology: The thesis has an interpretive research approach and has applied a qualitative research with both an inductive and deductive approach. The conducted interview has been followed a semi-structured form and the secondary data has been gathered from trustworthy sources.

Theoretical perspectives: The theoretical framework and literature review consist of established theories from the company perspective and previous research from the investor perspective. Since there are no applicable theories able to explain the empirical result an analytical framework has been developed by the researchers. The analytical framework is drawn from the decision usefulness approach and has resulted in five analytical criteria.

Empirical foundation: The empirical data is gathered from telephone interviews with seven Swedish institutional investors. The empirical data was thereafter assembled and analysed with the developed analytical criteria.

Conclusions: The institutional investors generally have a good perception of the disclosed sustainability information. However, there are number of indications which contradict with the initial impression. This can be argued to descend already from the ambiguities in the initial terminology of sustainability. Further, the respondents were positive to the development towards integrated reporting and they could see possible future benefits.},
  author       = {Rybrink, Gustav and Törnblom, Lisa},
  keyword      = {Sustainability information,Institutional investors,Usefulness,Integrated Reporting,GRI Guidelines},
  language     = {eng},
  note         = {Student Paper},
  title        = {Is the sustainability information useful? A qualitative study of the Swedish institutional investors.},
  year         = {2013},
}