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Integrated Reporting <IR> Framework - a strategic move to sustainability?
Blekinge Institute of Technology, Faculty of Engineering, Department of Strategic Sustainable Development.
Blekinge Institute of Technology, Faculty of Engineering, Department of Strategic Sustainable Development.
Blekinge Institute of Technology, Faculty of Engineering, Department of Strategic Sustainable Development.
2019 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 HE creditsStudent thesis
Abstract [en]

Global society is threatened by many social and ecological challenges, together they form a complex environment defined in this thesis as the sustainability challenge. Organizations have a major impact on this challenge, with business strategy being the leverage point. This thesis identifies the gaps and recommendations to address those gaps to strategically move organizations towards reaching a sustainable society. The <IR> Framework by the IIRC is a reporting structure and method that includes sustainability elements within a business orientated context. Through 20 interviews, report comparison and system analysis we have generated the results. These highlight gaps with regards to planetary limits and lack of directing organizations towards sustainability. Based on the findings we conclude that <IR>can be a steppingstone by introducing organizations to sustainability elements within business language. However, <IR> cannot be used as a standalone tool to reach a sustainable society. <IR> does assist and succeed in making organizations more strategic, which prepares them to move to sustainability. Overall, organizations acquire a broader perception and understanding regarding non-financials. Recommendations include integrating systems thinking, formulating ‘success’ and back casting from it to strategically prioritize actions; also referring to other tools and concepts that can assist in niche areas within <IR>.

Place, publisher, year, edition, pages
2019. , p. 83
Keywords [en]
Sustainability, reporting, Integrated reporting, business communication, performance management, business strategy, accounting, non-financial value, trade-offs
National Category
Business Administration
Identifiers
URN: urn:nbn:se:bth-18392OAI: oai:DiVA.org:bth-18392DiVA, id: diva2:1334534
Subject / course
SL2538 Master's Thesis in Strategic Leadership towards Sustainability
Educational program
SLASL (Master programme in Strategic Leadership towards Sustainability
Supervisors
Examiners
Available from: 2019-08-06 Created: 2019-07-02 Last updated: 2019-08-06Bibliographically approved

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CiteExportLink to record
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