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Integrerad rapportering ur ett företagsperspektiv – En explorativ studie av fem svenska företags rapportering

Svensson, Emma LU ; Melin, Isabella and Sewell Spångberg, Carolina (2015) FEKH69 20151
Department of Business Administration
Abstract
The purpose with this essay was to explore and create a deeper understanding of the phenomena integrated reporting and how it is reflected in practice in Swedish companies. A qualitative, explorative and interpretative study with an inductive approach was conducted to fulfill the purpose. A multiple case study was used and five unstructured interviews was held with five Swedish companies. The systems oriented theories, legitimacy, stakeholder and institutional theory was our basis for the theoretical framework. Moreover, the GRI and <IR> frameworks have been used as theory because of their normative characteristics.The empirical material primarily consists of interviews with representatives within the field of sustainability from five... (More)
The purpose with this essay was to explore and create a deeper understanding of the phenomena integrated reporting and how it is reflected in practice in Swedish companies. A qualitative, explorative and interpretative study with an inductive approach was conducted to fulfill the purpose. A multiple case study was used and five unstructured interviews was held with five Swedish companies. The systems oriented theories, legitimacy, stakeholder and institutional theory was our basis for the theoretical framework. Moreover, the GRI and <IR> frameworks have been used as theory because of their normative characteristics.The empirical material primarily consists of interviews with representatives within the field of sustainability from five Swedish companies which are supported by information from each company´s annual report.From the analysis we conclude that the vocabulary used to describe integrated reporting has not yet been institutionalized. From the company’s point of view integrated reporting is primarily seen as a way of working, and not just as a report. The integrated way of working is affected by both internal and external factors. These factors should not been seen as isolated, but as a part of a larger system which our analysis model tries to reflect. (Less)
Abstract (Swedish)
Vår avsikt med uppsatsen var att undersöka och skapa en djupare förståelse för fenomenet integrerad rapportering och hur den avspeglas sig i praktiken hos svenska företag. En kvalitativ, explorativ studie med ett tolkningsperspektiv och induktiv ansats användes för att uppfylla syftet. En multipel fallstudie användes och ostrukturerade personliga intervjuer genomfördes med representanter från fem svenska företag. De systemorienterade teorierna: legitimitetsteorin, intressentteorin och institutionell teori är vår teoretiska utgångspunkt för studien. Därtill har ramverken GRI och <IR> använts som teori i och med deras normativa karaktär. Empirimaterialet består främst av personliga intervjuer med hållbarhetsrepresentanter från fem svenska... (More)
Vår avsikt med uppsatsen var att undersöka och skapa en djupare förståelse för fenomenet integrerad rapportering och hur den avspeglas sig i praktiken hos svenska företag. En kvalitativ, explorativ studie med ett tolkningsperspektiv och induktiv ansats användes för att uppfylla syftet. En multipel fallstudie användes och ostrukturerade personliga intervjuer genomfördes med representanter från fem svenska företag. De systemorienterade teorierna: legitimitetsteorin, intressentteorin och institutionell teori är vår teoretiska utgångspunkt för studien. Därtill har ramverken GRI och <IR> använts som teori i och med deras normativa karaktär. Empirimaterialet består främst av personliga intervjuer med hållbarhetsrepresentanter från fem svenska företag vilka stöttas av information från respektive företags årsrapport. Från analysen kan vi konstatera att vokabulären för integrerad rapportering inte har institutionaliserats ännu. Utifrån företagens perspektiv är integrerad rapportering främst ett arbetssätt, och inte enbart en rapport. Det integrerade arbetssättet påverkas av så väl, interna som externa faktorer. Dessa bör inte ses som isolerade utan som en del av ett större system, vilket vår analysmodell försöker spegla. (Less)
Please use this url to cite or link to this publication:
author
Svensson, Emma LU ; Melin, Isabella and Sewell Spångberg, Carolina
supervisor
organization
alternative title
Integrated Reporting from a Company's Point of View – An Exploratory Study of the Corporate Reporting of Five Swedish Companies
course
FEKH69 20151
year
type
M2 - Bachelor Degree
subject
keywords
explorativ, systemorienterade teorier, GRI, hållbarhetsredovisning, integrerad rapportering
language
Swedish
id
7456278
date added to LUP
2015-06-29 07:59:00
date last changed
2015-06-29 07:59:00
@misc{7456278,
  abstract     = {The purpose with this essay was to explore and create a deeper understanding of the phenomena integrated reporting and how it is reflected in practice in Swedish companies. A qualitative, explorative and interpretative study with an inductive approach was conducted to fulfill the purpose. A multiple case study was used and five unstructured interviews was held with five Swedish companies. The systems oriented theories, legitimacy, stakeholder and institutional theory was our basis for the theoretical framework. Moreover, the GRI and <IR> frameworks have been used as theory because of their normative characteristics.The empirical material primarily consists of interviews with representatives within the field of sustainability from five Swedish companies which are supported by information from each company´s annual report.From the analysis we conclude that the vocabulary used to describe integrated reporting has not yet been institutionalized. From the company’s point of view integrated reporting is primarily seen as a way of working, and not just as a report. The integrated way of working is affected by both internal and external factors. These factors should not been seen as isolated, but as a part of a larger system which our analysis model tries to reflect.},
  author       = {Svensson, Emma and Melin, Isabella and Sewell Spångberg, Carolina},
  keyword      = {explorativ,systemorienterade teorier,GRI,hållbarhetsredovisning,integrerad rapportering},
  language     = {swe},
  note         = {Student Paper},
  title        = {Integrerad rapportering ur ett företagsperspektiv – En explorativ studie av fem svenska företags rapportering},
  year         = {2015},
}