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Integrerad Rapportering: Glaset halvfullt eller halvtomt? 
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Integrated Reporting : The glass half full or half empty? (English)
Abstract [en]

Course: Master Thesis in Business Administration

Institution: Business School at Linneus University in Växjö

Authors: Nadja Muftic and Donika Ombashi

Supervisor: Karin Jonnergård

Examiner: Fredrik Karlsson

Title: Integrated reporting  - The glass half full or half empty?

Background: Integrated reporting is the latest framework in the reporting world and intends to integrate financial and non-financial information into one single report. Through the <IR> framework, the integrated report aims to describe how business strategies, corporate governance and performance create value over short, medium and long-term perspective. The integrated report has gained enthusiasm and attention in media and among experts in Sweden. Despite the good presentation of integrated reporting, there are only a few companies in Sweden that publish integrated reports in accordance with the <IR> framework. The discourse, the overall discussion, about the phenomenon is therefore interesting to examine among companies in Sweden.

Purpose: The purpose of this thesis is to study the discourse of integrated reporting among experts in Sweden and the relevance of the discourse amongst Swedish companies. Furthermore, we also intend to explain the circumstances that affect the relevance between the discourse and the companies.

Method: This thesis consists of two studies; a first study that examines the discourse on integrated reporting developed by experts in Sweden and a second study that examines the relevance of the discourse amongst Swedish companies. A qualitative approach is the basis of the two studies, in which the collected material has been obtained through semi-structured interviews. The expert’s discourse has been processed through a critical discourse analysis and the material from the companies has been processed through a content analysis.

Conclusion: The conclusion is that the discourse has a low relevance amongst companies in Sweden at the moment. However, the identified circumstances that explain the relevance indicate that the phenomenon may spread more in the future.

Abstract [sv]

Kurs: Examensarbete Civilekonomprogrammet

Lärosäte: Linnéuniversitetet i Växjö

Författare: Nadja Muftic och Donika Ombashi

Handledare: Karin Jonnergård

Examinator: Fredrik Karlsson

Titel: Integrerad rapportering – Glaset halvfullt eller halvtomt?

Bakgrund: Integrerad rapportering är det senaste inom rapporteringsvärlden och avser att integrera finansiell- och icke finansiell information till en enskild rapport. Genom ramverket <IR> ämnar den integrerade rapporteringen beskriva hur företagsstrategier, styrning och prestationer skapar värde över kort, medellång, och lång sikt. Den integrerade rapporteringen har erhållit entusiasm och uppmärksamhet i media och bland experter i Sverige. Trots den goda framställningen av integrerad rapportering finns det idag i Sverige ett fåtal företag som publicerar integrerade rapporter enligt ramverket <IR>. Diskursen, den samlade diskussionen, kring fenomenet är därmed intressant att undersöka på företagsnivå.

Syfte: Syftet med denna uppsats är att studera diskursen om integrerad rapportering bland experter i Sverige och vilken relevans diskursen har på företagsnivå. Vidare ämnar vi även förklara omständigheter som påverkar om det finns en relevans eller inte mellan diskurs och företag.              

Metod: Denna uppsats utgörs av två studier; en första studie som undersöker den diskurs om integrerad rapportering som framkommit bland experter i Sverige och en andra studie som undersöker diskursens relevans på företagsnivå. En kvalitativ forskningsansats ligger till grund för båda studierna där det insamlade materialet har erhållits genom semistrukturerade intervjuer. Experternas diskurs har bearbetats genom en kritiskdiskursanalys och materialet från företagen har bearbetats med hjälp av en innehållsanalys.

Slutsats: Slutsatsen dras att diskursen har en låg relevans på företagsnivå i Sverige i nuläget. De identifierade omständigheterna som förklarar relevansen tyder dock på att fenomenet kan få en större utbredning i framtiden. 

Place, publisher, year, edition, pages
2017. , p. 87
Keywords [en]
integrated reporting, discourse, isomorphism, diffusion, agenda setting theory, garbage can theory
Keywords [sv]
integrerad rapportering, diskurs, isomorfism, spridning, agendateori, garbage can theory
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-66045OAI: oai:DiVA.org:lnu-66045DiVA, id: diva2:1118769
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2017-07-03 Created: 2017-07-02 Last updated: 2017-07-03Bibliographically approved

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