Integrerad rapportering ur ett företagsperspektiv – En explorativ studie av fem svenska företags rapportering

Sammanfattning: The purpose with this essay was to explore and create a deeper understanding of the phenomena integrated reporting and how it is reflected in practice in Swedish companies. A qualitative, explorative and interpretative study with an inductive approach was conducted to fulfill the purpose. A multiple case study was used and five unstructured interviews was held with five Swedish companies. The systems oriented theories, legitimacy, stakeholder and institutional theory was our basis for the theoretical framework. Moreover, the GRI and frameworks have been used as theory because of their normative characteristics.The empirical material primarily consists of interviews with representatives within the field of sustainability from five Swedish companies which are supported by information from each company´s annual report.From the analysis we conclude that the vocabulary used to describe integrated reporting has not yet been institutionalized. From the company’s point of view integrated reporting is primarily seen as a way of working, and not just as a report. The integrated way of working is affected by both internal and external factors. These factors should not been seen as isolated, but as a part of a larger system which our analysis model tries to reflect.