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Integrated Reporting - An analysis of the Swedish OMXS30 companies using IR
Jönköping University, Jönköping International Business School, JIBS, Business Administration.
Jönköping University, Jönköping International Business School, JIBS, Business Administration.
2013 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Purpose: The purpose of this thesis is to identify changes in the annual reports between 2010 and 2012, for the Swedish OMXS30 companies whom have confirmed that they are publishing an integrated report at latest for the fiscal year of 2012.

Background: The common practice today is to make a separation of the financial information and the non-financial information, normally in a separate sustainability report. Combining this information into an integrated report will raise the awareness of a long-term sustainability perspective and increase the comparability of global companies.

Delimitations: This research is limited to investigate the Swedish market and how the process of integrated reporting has evolved in annual reports over the previous years. The study will not include how the corporations communicate with stakeholders in any other channels, such as throughout a separate sustainability report or through their web pages. Furthermore, only the corporations that are listed on the Stockholm OMX30-list at 2013-01-22 and have confirmed that they are working with integrated reporting are analyzed within in this study.

Methodology: For this study a qualitative method was used for the data collection. This since the aim of the study is to observe and conclude differences over time in the annual reports of the sampled companies. This will be verified by a document analysis of the content in the annual reports.

Conclusion: The result from this research shows that over all three years, the companies present a restructure of their annual reports to various extents. Furthermore, it become apparent in the analysis that some areas improved more than other, such as stakeholder engagement, ethical values as well as risk and opportunities.

Place, publisher, year, edition, pages
2013.
Keyword [en]
Integrated Reporting, International Integrated Reporting Council, non-financial information, OMXS30
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-21479OAI: oai:DiVA.org:hj-21479DiVA: diva2:629255
Subject / course
IHH, Business Administration
Supervisors
Examiners
Available from: 2013-06-24 Created: 2013-06-16 Last updated: 2013-06-24Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf