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Integrerad rapportering eller Business as usual? - En fallstudie av processen integrerad rapportering inom Sveriges största revisionsföretag

Danielsson, Ellen LU ; Lynghed, Nora LU and Vester, Linnea LU (2021) FEKH69 20202
Department of Business Administration
Abstract (Swedish)
Syfte: Syftet med rapporten var att granska Sveriges fem största revisionsföretag för att avgöra hur långt de kommit i processen integrerad rapportering, samt identifiera vilka faktorer som kan ha påverkat.
Teoretiska perspektiv: De perspektiv som har utgjort rapportens teoretiska grund är primärt intressentmodellen, legitimitetsteorin och <IR>. Detta för att täcka hållbarhetsperspektivet studien antagit. Även andra regelbaserade riktlinjer, såsom GRI standards och Årsredovisningslagen har tagits hänsyn till.
Metod: Rapporten har antagit en kvalitativ forskningsdesign, med en innehållsanalys som bygger på <IR> ramverket och en CONI-inspirerad värdeskala för att kunna värdera hur väl företagen arbetar med processen integrerad rapportering... (More)
Syfte: Syftet med rapporten var att granska Sveriges fem största revisionsföretag för att avgöra hur långt de kommit i processen integrerad rapportering, samt identifiera vilka faktorer som kan ha påverkat.
Teoretiska perspektiv: De perspektiv som har utgjort rapportens teoretiska grund är primärt intressentmodellen, legitimitetsteorin och <IR>. Detta för att täcka hållbarhetsperspektivet studien antagit. Även andra regelbaserade riktlinjer, såsom GRI standards och Årsredovisningslagen har tagits hänsyn till.
Metod: Rapporten har antagit en kvalitativ forskningsdesign, med en innehållsanalys som bygger på <IR> ramverket och en CONI-inspirerad värdeskala för att kunna värdera hur väl företagen arbetar med processen integrerad rapportering idag. Vidare kopplas resultatet av innehållsanalysen till intressentmodellen och legitimitetsteorin för att kunna besvara rapportens frågeställning.
Empiri: Ur företagens års- och hållbarhetsrapporter hämtas den empiriska grunden, för vilka en sökordsanalys även har genomförts för att kunna bidra med ännu en aspekt i analysen kring huruvida företagen arbetar med integrerad rapportering, eller business as usual.
Resultat: De fem största revisionsföretagen i Sverige har inte kommit långt i utvecklingen mot en integrerad rapportering, med undantag för Grant Thornton som placerade sig närmast en integrerad rapportering. Vidare identifierades branschens viktigaste intressenter, vilka hade en påverkan i hur långt företagen kommit i utvecklingen, dock var det inte alltid intressenterna som klassades som viktigast enligt intressentmodellen som prioriterades. Även hur transparenta
företagen valde att vara i sina rapporter påverkade, som kunde bero på vilka ramverk och riktlinjer som tillämpades. (Less)
Abstract
Purpose: The purpose of the report was to examine the five biggest auditing companies in Sweden to determine how far they have come in the process of integrated reporting, also to identify the factors which affected the result.
Theoretical perspectives: The theoretical frameworks that have been used in order to meet the sustainability perspective which the study has adopted are the Stakeholder salience approach, the legitimacy theory, and the <IR> framework. Other guidelines that have been taken into account are the GRI standards and Årsredovisningslagen.
Methodology: The report has adopted a qualitative research design, with a content analysis based on the <IR> framework and a CONI-inspired value scale to be able to evaluate how well... (More)
Purpose: The purpose of the report was to examine the five biggest auditing companies in Sweden to determine how far they have come in the process of integrated reporting, also to identify the factors which affected the result.
Theoretical perspectives: The theoretical frameworks that have been used in order to meet the sustainability perspective which the study has adopted are the Stakeholder salience approach, the legitimacy theory, and the <IR> framework. Other guidelines that have been taken into account are the GRI standards and Årsredovisningslagen.
Methodology: The report has adopted a qualitative research design, with a content analysis based on the <IR> framework and a CONI-inspired value scale to be able to evaluate how well companies work with the integrated reporting process today. Furthermore, the results of the content analysis are linked to the Stakeholder salience approach and the theory of legitimacy in order to answer the report’s question.
Empirical foundation: The empirical foundation of the report is collected from the companies’ annual and sustainability reports, for which a keyword analysis has been implemented to contribute with another aspect to the result of whether the companies work with integrated report, or business as usual.
Conclusions: The five largest auditing companies in Sweden have not come far in the development towards integrated reporting, except for Grant Thornton. Furthermore, the industry’s most important stakeholders were identified, who had an impact on how far companies have come in development. However, it was not always the stakeholders who were classified as most important according to the Stakeholder salience approach that were
prioritized. Also how transparent the companies chose to be in their reports affected, which could depend on which frameworks and guidelines that were applied. (Less)
Please use this url to cite or link to this publication:
author
Danielsson, Ellen LU ; Lynghed, Nora LU and Vester, Linnea LU
supervisor
organization
course
FEKH69 20202
year
type
M2 - Bachelor Degree
subject
keywords
Integrerad rapportering, revisionsbranschen, <IR> ramverket, hållbarhet, intressenter
language
Swedish
id
9039847
date added to LUP
2021-06-07 09:55:50
date last changed
2021-06-07 09:55:50
@misc{9039847,
  abstract     = {{Purpose: The purpose of the report was to examine the five biggest auditing companies in Sweden to determine how far they have come in the process of integrated reporting, also to identify the factors which affected the result.
Theoretical perspectives: The theoretical frameworks that have been used in order to meet the sustainability perspective which the study has adopted are the Stakeholder salience approach, the legitimacy theory, and the <IR> framework. Other guidelines that have been taken into account are the GRI standards and Årsredovisningslagen.
Methodology: The report has adopted a qualitative research design, with a content analysis based on the <IR> framework and a CONI-inspired value scale to be able to evaluate how well companies work with the integrated reporting process today. Furthermore, the results of the content analysis are linked to the Stakeholder salience approach and the theory of legitimacy in order to answer the report’s question.
Empirical foundation: The empirical foundation of the report is collected from the companies’ annual and sustainability reports, for which a keyword analysis has been implemented to contribute with another aspect to the result of whether the companies work with integrated report, or business as usual.
Conclusions: The five largest auditing companies in Sweden have not come far in the development towards integrated reporting, except for Grant Thornton. Furthermore, the industry’s most important stakeholders were identified, who had an impact on how far companies have come in development. However, it was not always the stakeholders who were classified as most important according to the Stakeholder salience approach that were
prioritized. Also how transparent the companies chose to be in their reports affected, which could depend on which frameworks and guidelines that were applied.}},
  author       = {{Danielsson, Ellen and Lynghed, Nora and Vester, Linnea}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Integrerad rapportering eller Business as usual? - En fallstudie av processen integrerad rapportering inom Sveriges största revisionsföretag}},
  year         = {{2021}},
}