Strategic Information Disclosure through Integrated Reporting
Institution: | Jönköping University |
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Department: | |
Year: | 2016 |
Keywords: | Integrated Reporting; Legitimacy Theory; OMXS30; Stakeholder Theory; Strategic information disclosure; Voluntary Disclosure Theory; Social Sciences; Economics and Business; Business Administration; Samhällsvetenskap; Ekonomi och näringsliv; Företagsekonomi; IHH, Företagsekonomi; IHH, Business Administration |
Posted: | 02/05/2017 |
Record ID: | 2130795 |
Full text PDF: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-30102 |
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. Integrated reporting has been presented as a solution to this problematic situation. The question is whether the corporate world believe this to be the solution and if the development of corporate reporting is heading in this direction. Purpose - This thesis aims to examine and assess to what extent companies listed on the OMX Stockholm 30 (OMXS30), as per 2016-02-28, comply with the Strategic content element of the