Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Integrated Reporting <IR> Framework - a strategic move to sustainability?
Blekinge Institute of Technology, Faculty of Engineering, Department of Strategic Sustainable Development.
Blekinge Institute of Technology, Faculty of Engineering, Department of Strategic Sustainable Development.
Blekinge Institute of Technology, Faculty of Engineering, Department of Strategic Sustainable Development.
2019 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 HE creditsStudent thesis
Abstract [en]

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. This thesis identifies the gaps and recommendations to address those gaps to strategically move organizations towards reaching a sustainable society. The <IR> Framework by the IIRC is a reporting structure and method that includes sustainability elements within a business orientated context. Through 20 interviews, report comparison and system analysis we have generated the results. These highlight gaps with regards to planetary limits and lack of directing organizations towards sustainability. Based on the findings we conclude that <IR>can be a steppingstone by introducing organizations to sustainability elements within business language. However, <IR> cannot be used as a standalone tool to reach a sustainable society. <IR> does assist and succeed in making organizations more strategic, which prepares them to move to sustainability. Overall, organizations acquire a broader perception and understanding regarding non-financials. Recommendations include integrating systems thinking, formulating ‘success’ and back casting from it to strategically prioritize actions; also referring to other tools and concepts that can assist in niche areas within <IR>.

Place, publisher, year, edition, pages
2019. , p. 83
Keywords [en]
Sustainability, reporting, Integrated reporting, business communication, performance management, business strategy, accounting, non-financial value, trade-offs
National Category
Business Administration
Identifiers
URN: urn:nbn:se:bth-18392OAI: oai:DiVA.org:bth-18392DiVA, id: diva2:1334534
Subject / course
SL2538 Master's Thesis in Strategic Leadership towards Sustainability
Educational program
SLASL (Master programme in Strategic Leadership towards Sustainability
Supervisors
Examiners
Available from: 2019-08-06 Created: 2019-07-02 Last updated: 2019-08-06Bibliographically approved

Open Access in DiVA

Integrated Reporting <IR> Framework - a strategic move to sustainability?(1097 kB)1926 downloads
File information
File name FULLTEXT02.pdfFile size 1097 kBChecksum SHA-512
abe85c645d10425090b4ef2c118fc2e44d285d6ce4e2b66ade347a61478c4f95437b2d114fe8327dc1f7c2baaf6f1c286f184a7dfe581e616608b36751e7d263
Type fulltextMimetype application/pdf

By organisation
Department of Strategic Sustainable Development
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 1930 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 751 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf