Essays about: "Integrated Reporting IR"

Showing result 1 - 5 of 9 essays containing the words Integrated Reporting IR.

1. 1. Integrated Reporting <IR> Framework - a strategic move to sustainability?

   University essay from Blekinge Tekniska Högskola/Institutionen för strategisk hållbar utveckling

   Author : Rick Tol; Tuba Atabey; Kerstin Antonsson; [2019]
   Keywords : Sustainability; reporting; Integrated reporting; business communication; performance management; business strategy; accounting; non-financial value; trade-offs;

   Abstract : 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. READ MORE

3. 2. Factors affecting the sustainability disclosures in Swedish State-Owned Enterprises as hybrid organizations

   University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälle

   Author : Kamilla Persson; Theres Vingren; [2017]
   Keywords : State-Owned Enterprises SOEs ; Hybrid Organizations; Sustainability Reporting SR ; Global Reporting Initiative GRI ; Integrated Reporting IR ;

   Abstract : The Swedish SOEs carry an important role in the society since they are suppliers of public services and this puts greater demands on the SOEs to act align with the society’s interest and expectations. The SOEs have non-profit and financial goals (i.e. conflicting objectives). READ MORE

4. 3. A touch of Integrated Reporting: An exploration of large Swedish companies’ compliance with the IIRC's six capitals

   University essay from Göteborgs universitet/Graduate School

   Author : Axel Nilsson; [2016-09-20]
   Keywords : ;

   Abstract : Background and problem: In 2013, the IIRC issued a new framework on integrated reporting. Through the framework, the IIRC hopes to accelerate the adoption of integrated reporting around the world. Potential benefits of integrated reporting include greater efficiency, a more integrated focus on sustainability and better information. READ MORE

5. 4. 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

6. 5. Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Nathalie Schulz; Frida Burenius; [2016]
   Keywords : Integrated reporting; IIRC; ; GRI; human capital; human capital disclosures; disclosure scoreboard; legitimacy theory; stakeholder theory; OMXS30;

   Abstract : Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. READ MORE