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The Integrated Reporting Journey and the Influence of Sustainability Reporting - Experiences and Practices from Sweden and Germany

Proksch, Florian LU (2015) In IIIEE Master thesis IMEN41 20151
The International Institute for Industrial Environmental Economics
Abstract
Integrated reporting is an approach to corporate reporting that seeks to integrate significant financial and non-financial information and demonstrate how they are connected to each other. By doing so, integrated reporting is expected to lead to integrated thinking and decision-making, reflecting how an organisation impacts and is impacted by the economic, social and environmental context in which it operates. The reporting approach is still in the early phases of development where knowledge relating to its implementation and the implications for reporting organisations is scarce. The aim of this thesis is to contribute to the knowledge of how integrated reporting fits into the existing corporate reporting landscape, how organisations... (More)
Integrated reporting is an approach to corporate reporting that seeks to integrate significant financial and non-financial information and demonstrate how they are connected to each other. By doing so, integrated reporting is expected to lead to integrated thinking and decision-making, reflecting how an organisation impacts and is impacted by the economic, social and environmental context in which it operates. The reporting approach is still in the early phases of development where knowledge relating to its implementation and the implications for reporting organisations is scarce. The aim of this thesis is to contribute to the knowledge of how integrated reporting fits into the existing corporate reporting landscape, how organisations apply integrated reporting in practice and how they are affected by taking this approach. The study investigates the interactions between integrated and sustainability reporting, including a comparison of relevant frameworks. It presents result from 17 interviews with company representatives and other experts involved in integrated reporting. Moreover, six integrated reports from Swedish and German companies are analysed. Findings highlight the importance of sustainability reporting for the integrated reporting process and suggest that integrated reporting might influence how sustainability information will be communicated in the future. The thesis uncovers different factors that motivate companies to move towards integrated reporting and outlines corresponding challenges. Integrated reporting is found to positively influence interdepartmental collaboration and to increase the mutual understanding between different corporate functions. The study shows that integrated reporting enables a better understanding of sustainability aspects throughout a company and supports the integration of sustainability considerations in discussions on corporate strategy. Analysed integrated reports are found to be very diverse and examples show different approaches of how integrated reporting can be applied. The insights might provide guidance on the way towards integrated reporting and can help companies to better assess the possible benefits and drawbacks of taking this approach. (Less)
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author
Proksch, Florian LU
supervisor
organization
course
IMEN41 20151
year
type
H2 - Master's Degree (Two Years)
subject
keywords
Corporate Reporting, Integrated Reporting, Sustainability, IIRC, GRI
publication/series
IIIEE Master thesis
report number
2015:19
ISSN
1401-9191
language
English
id
8053308
date added to LUP
2015-10-08 15:31:52
date last changed
2015-10-08 16:25:36
@misc{8053308,
  abstract     = {Integrated reporting is an approach to corporate reporting that seeks to integrate significant financial and non-financial information and demonstrate how they are connected to each other. By doing so, integrated reporting is expected to lead to integrated thinking and decision-making, reflecting how an organisation impacts and is impacted by the economic, social and environmental context in which it operates. The reporting approach is still in the early phases of development where knowledge relating to its implementation and the implications for reporting organisations is scarce. The aim of this thesis is to contribute to the knowledge of how integrated reporting fits into the existing corporate reporting landscape, how organisations apply integrated reporting in practice and how they are affected by taking this approach. The study investigates the interactions between integrated and sustainability reporting, including a comparison of relevant frameworks. It presents result from 17 interviews with company representatives and other experts involved in integrated reporting. Moreover, six integrated reports from Swedish and German companies are analysed. Findings highlight the importance of sustainability reporting for the integrated reporting process and suggest that integrated reporting might influence how sustainability information will be communicated in the future. The thesis uncovers different factors that motivate companies to move towards integrated reporting and outlines corresponding challenges. Integrated reporting is found to positively influence interdepartmental collaboration and to increase the mutual understanding between different corporate functions. The study shows that integrated reporting enables a better understanding of sustainability aspects throughout a company and supports the integration of sustainability considerations in discussions on corporate strategy. Analysed integrated reports are found to be very diverse and examples show different approaches of how integrated reporting can be applied. The insights might provide guidance on the way towards integrated reporting and can help companies to better assess the possible benefits and drawbacks of taking this approach.},
  author       = {Proksch, Florian},
  issn         = {1401-9191},
  keyword      = {Corporate Reporting,Integrated Reporting,Sustainability,IIRC,GRI},
  language     = {eng},
  note         = {Student Paper},
  series       = {IIIEE Master thesis},
  title        = {The Integrated Reporting Journey and the Influence of Sustainability Reporting - Experiences and Practices from Sweden and Germany},
  year         = {2015},
}