Faktorer som påverkar företags frivilliga tillämpning av Integrerad rapportering : En kvantitativ studie som undersöker hur kulturella och företagsspecifika faktorer påverkar företags användning av Integrerad Rapportering

Sammanfattning: Background: Integrated reporting reflects how a company’s governance, strategy, results and future prospects together with their business model create value in the short, medium and long term. It is a voluntary report to establish. Four factors will be examined to investigate what affects companies voluntary reporting of IR. Purpose: The study refers to examine how countries national cultural differences, large company size and high profitability affect companies’ tendency to voluntarily apply integrated reporting from a European perspective. It will contribute with new results to research field and increase understanding of which companies voluntarily choose to apply IR. Method: Four hypotheses have been formulated to answer the study’s questions. The study is quantitatively designed with a deductive approach and uses a logistic regression model. The data that is used in the survey are secondary data of companies available on IIRC’S database and data from the Forbes 2000 Global List. Statistics program IBM SPSS has been used to perform the regression. Results: The results show that low power distance and high tolerance of uncertainty have a positive effect on integrated reporting. High profitability did not show a significant relationship, while large companies had a negative impact on the establishment of IR. The contribution of the essay: The study provides additional insights into the factors that influence companies voluntary use of integrated reporting, which contributes to a further understanding of the phenomenon IR.