Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

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

Awan, Alisha LU and Davidson, Stefanie Janina LU (2022) BUSN79 20221
Department 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)
Please use this url to cite or link to this publication:
author
Awan, Alisha LU and Davidson, Stefanie Janina LU
supervisor
organization
course
BUSN79 20221
year
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}},
}