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  1. 1. Strategic Information Disclosure through Integrated Reporting : A study on OMXS30-listed companies’ compliance with the <IR> Framework content element Strategy and Resource Allocation 

    University essay from

    Author : Viktor Kjellberg; Johannes Hildingsson; [2016]
    Keywords : Integrated Reporting; Legitimacy Theory; OMXS30; Stakeholder Theory; Strategic information disclosure; Voluntary Disclosure Theory;

    Abstract : Background and problem – As a result of financial crises and the realization of a broader stakeholder network, recent decades have seen an increase in stakeholder demand for non- financial information in corporate reporting. This has led to a situation of information overload where separate financial and sustainability reports have developed in length and complexity interdependent of each other. READ MORE