How does integrated reporting change sustainability communications? A study comparing companies’ sustainability communications before and after integrated reporting

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dc.contributor Aalto University en
dc.contributor Aalto-yliopisto fi
dc.contributor.advisor Eräranta, Kirsi Nylund, Elina 2017-04-13T07:55:42Z 2017-04-13T07:55:42Z 2017
dc.description.abstract Objective of the study The objective was to study how companies communicate sustainability before and after the adoption of integrated reporting. Integrated reporting means publishing a concise report (integrated report) annually about how a company creates value to its stakeholders. It should acknowledge both financial and non-financial aspects, and it is sometimes considered as a combination of the annual report and the sustainability report. Integrated reporting should lead to integrated thinking, which in practice means that also non-financial aspects (social and environmental sustainability) are taken into consideration in decision-making and strategy. Methodology The research was carried out as a qualitative content analysis. The data was gathered from CEOs and Chairmen’s messages in seven European companies’ corporate reports (annual, sustainability and integrated reports) from 2010 and 2015, i.e. from the time before and after they were engaged in integrated reporting. Maximum variation sampling strategy was used in the selection of data, which resulted in two kinds of findings: detailed descriptions of each seven case, and shared patterns that lead to the key findings. Findings and conclusions Four key findings were discovered in the study. First, in terms of sustainability communications, the companies’ integrated reports resembled a great deal the previous annual reports, and not the sustainability reports. Second, the companies used the fit tactic more in their sustainability communications after integrated reporting. Third, the companies provided more quantitative information about financial than non-financial topics. Lastly, all companies did not show integrated thinking in their communications after integrated reporting. These findings indicate that integrated reporting does not drastically change a company’s sustainability communications, and all companies do not go through the same changes. In addition, integrated reporting does not automatically lead to integrated thinking. The study paves way for further research in the field. en
dc.format.extent 89
dc.format.mimetype application/pdf en
dc.language.iso en en
dc.title How does integrated reporting change sustainability communications? A study comparing companies’ sustainability communications before and after integrated reporting en
dc.type G2 Pro gradu, diplomityö fi Kauppakorkeakoulu fi School of Business en
dc.contributor.department Johtamisen laitos fi
dc.subject.keyword corporate communication en
dc.subject.keyword integrated reporting en
dc.subject.keyword sustainability communications en
dc.subject.keyword sustainability en
dc.identifier.urn URN:NBN:fi:aalto-201704133395
dc.type.ontasot Master's thesis en
dc.type.ontasot Maisterin opinnäyte fi
dc.programme Corporate Communication en
dc.subject.helecon viestintä fi
dc.subject.helecon yritysviestintä fi
dc.subject.helecon yhteiskuntavastuu fi
dc.subject.helecon sustainability en
dc.subject.helecon integraatio fi
dc.subject.helecon raportit fi
dc.ethesisid 14952
dc.location P1 I fi

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