Integrerad rapportering hos svenska tidiga anhängare: en institutionell paradox
Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
To be able to manage one of the modern times’ biggest issues, the question of sustainability, most agree that major changes are needed at different levels in society. Companies are in various respects a vital part of many communities and changes on that level are, according to many, therefore of utmost importance. Changes in corporate accounting, in terms of methods, content and intended recipients, is a step in this development. From the ideas of Triple Bottom Line-reporting a new type of accounting has emerged in recent years which has the purpose of contributing to change towards more sustainable business, this type of accounting is called integrated reporting. This involves the integration of social, environmental and economic aspects in both strategy and external accounting and assumes the position that all corporate stakeholders have the right to information. Research in this area is still at an early stage and this study contributes to the field of research by (1) empirically identify the application of integrated reporting among Swedish early adopters and (2) create a greater theoretical understanding of why the application looks the way it does. Through a qualitative research strategy based on interviews with 13 early adopters, the study generated results showing that the application among these companies show a great variety. Some homogenizing tendencies have been identified, especially when it comes to applied frameworks, what proves most clearly however is that companies both perceive and implement integrated reporting in different ways. Based on different theoretical perspectives within the Scandinavian institutional theory this is explained by using the concepts of translation and contextualization. The study demonstrate that companies have taken inspiration from a variety of sources, created their own understanding of what the concept of integrated reporting is, and then on the basis of their own specific context adapted the concept. The study indicates that the spread of organizational ideas does not always originate from a specific source, which is an accepted assumption in most branches of institutional theory. Furthermore, the study’s findings shows that the concept of integrates reporting is not easily defined, as many versions currently exists in both idea and application. This indicates that the phenomenon is far more complex than much of the previous research in this area indicates. Therefore, further empirical studies that contribute to a better understanding of the phenomenon and its complexity are needed.
Place, publisher, year, edition, pages
2015. , 43 p.
Social Behaviour Law
Samhälls-, beteendevetenskap, juridik
IdentifiersURN: urn:nbn:se:ltu:diva-49247Local ID: 69cdb939-d0ce-42cd-af76-85dd648abd60OAI: oai:DiVA.org:ltu-49247DiVA: diva2:1022594
Subject / course
Student thesis, at least 30 credits
Business and Economics, master's level
Validerat; 20150710 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved