Stakeholders' attitudes towards the development of sustainability reporting standards by IFRS
(2023) BUSN79 20231Department of Business Administration
- Abstract
- The purpose of the paper is to investigate how stakeholder groups perceive the development of sustainability reporting standards by IFRS. The paper uses a mixed method approach. A qualitative content analysis of comment letters on the IFRS’ consultation paper is conducted and data is presented using graphs and percentages. The theoretical framework consists of legitimacy theory, stakeholder theory and private interest theory. The data is used to examine the stakeholders’ views on the IFRS foundation’s initiative to develop global sustainability reporting standards. The results show that most stakeholder groups seem to perceive the IFRS foundation’s initiative in a positive way. Despite varying patterns among different stakeholder groups... (More)
- The purpose of the paper is to investigate how stakeholder groups perceive the development of sustainability reporting standards by IFRS. The paper uses a mixed method approach. A qualitative content analysis of comment letters on the IFRS’ consultation paper is conducted and data is presented using graphs and percentages. The theoretical framework consists of legitimacy theory, stakeholder theory and private interest theory. The data is used to examine the stakeholders’ views on the IFRS foundation’s initiative to develop global sustainability reporting standards. The results show that most stakeholder groups seem to perceive the IFRS foundation’s initiative in a positive way. Despite varying patterns among different stakeholder groups and even within some groups, all groups agree that sustainability reporting is an important and urgent matter that should be resolved quickly. Having one set of global sustainability reporting standards is regarded by many as an optimal solution to reduce complexity, confusion, and lack of comparability. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9134980
- author
- Sheikh Sleiman, Rahaf LU and Eunice Tusubira, Mirembe LU
- supervisor
- organization
- course
- BUSN79 20231
- year
- 2023
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Lobbying, sustainability reporting standards, stakeholders, private interest theory.
- language
- English
- id
- 9134980
- date added to LUP
- 2023-09-12 14:36:44
- date last changed
- 2023-09-12 14:36:44
@misc{9134980, abstract = {{The purpose of the paper is to investigate how stakeholder groups perceive the development of sustainability reporting standards by IFRS. The paper uses a mixed method approach. A qualitative content analysis of comment letters on the IFRS’ consultation paper is conducted and data is presented using graphs and percentages. The theoretical framework consists of legitimacy theory, stakeholder theory and private interest theory. The data is used to examine the stakeholders’ views on the IFRS foundation’s initiative to develop global sustainability reporting standards. The results show that most stakeholder groups seem to perceive the IFRS foundation’s initiative in a positive way. Despite varying patterns among different stakeholder groups and even within some groups, all groups agree that sustainability reporting is an important and urgent matter that should be resolved quickly. Having one set of global sustainability reporting standards is regarded by many as an optimal solution to reduce complexity, confusion, and lack of comparability.}}, author = {{Sheikh Sleiman, Rahaf and Eunice Tusubira, Mirembe}}, language = {{eng}}, note = {{Student Paper}}, title = {{Stakeholders' attitudes towards the development of sustainability reporting standards by IFRS}}, year = {{2023}}, }