Integrerad Rapportering : Glaset halvfullt eller halvtomt? 

Sammanfattning: Course: Master Thesis in Business Administration Institution: Business School at Linneus University in Växjö Authors: Nadja Muftic and Donika Ombashi Supervisor: Karin Jonnergård Examiner: Fredrik Karlsson Title: Integrated reporting  - The glass half full or half empty? Background: Integrated reporting is the latest framework in the reporting world and intends to integrate financial and non-financial information into one single report. Through the <IR> framework, the integrated report aims to describe how business strategies, corporate governance and performance create value over short, medium and long-term perspective. The integrated report has gained enthusiasm and attention in media and among experts in Sweden. Despite the good presentation of integrated reporting, there are only a few companies in Sweden that publish integrated reports in accordance with the <IR> framework. The discourse, the overall discussion, about the phenomenon is therefore interesting to examine among companies in Sweden. Purpose: The purpose of this thesis is to study the discourse of integrated reporting among experts in Sweden and the relevance of the discourse amongst Swedish companies. Furthermore, we also intend to explain the circumstances that affect the relevance between the discourse and the companies. Method: This thesis consists of two studies; a first study that examines the discourse on integrated reporting developed by experts in Sweden and a second study that examines the relevance of the discourse amongst Swedish companies. A qualitative approach is the basis of the two studies, in which the collected material has been obtained through semi-structured interviews. The expert’s discourse has been processed through a critical discourse analysis and the material from the companies has been processed through a content analysis. Conclusion: The conclusion is that the discourse has a low relevance amongst companies in Sweden at the moment. However, the identified circumstances that explain the relevance indicate that the phenomenon may spread more in the future.