Titelaufnahme

Titel
Der Einfluss des Rahmenkonzeptes zum Integrated Reporting auf die Berichterstattung schwedischer und österreichischer Unternehmen innerhalb der letzten 5 Jahre / Hannes Nirnberger
VerfasserNirnberger, Hannes
Betreuer / BetreuerinHirsch, Manuela
ErschienenWien, 26.01.2016
UmfangVIII, 109 Seiten
HochschulschriftFachhochschule des BFI Wien, Masterarbeit, 2015
SpracheDeutsch
DokumenttypMasterarbeit
URNurn:nbn:at:at-fhbfiw:1-1221 Persistent Identifier (URN)
Zugriffsbeschränkung
 Das Werk ist frei verfügbar
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Der Einfluss des Rahmenkonzeptes zum Integrated Reporting auf die Berichterstattung schwedischer und österreichischer Unternehmen innerhalb der letzten 5 Jahre [1.86 mb]
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Zusammenfassung (Englisch)

The aim of this paper is to analyze the influence of the Integrated Reporting Framework, which was published by the International Integrated Reporting Council in 2013, in the last five years on the reporting of ten out of the biggest companies in Austria and Sweden that are listed on the stock market. The Integrated Reporting movement tries to establish a certain way of constructing the companys annual reports due to recent changes of stakeholder interests and the current economic crisis. Nowadays reporting only financial key figures is not enough information to measure the performance of a company or to forecast its future value. Therefore, companies should focus on the interests of stakeholders and use Integrated Reporting to combine financial with non - financial information. Furthermore the annual report should integrate more information about the companys environment and how they interact with this environment. A document analysis was the methodology used to get the relevant results for this paper. This was done in support of a list of Integrated Reporting related questions and a scoring system, which evaluated to which extent the questions were answered by the annual reports of the chosen companies in the years 2009 and 2014. The results of this document analysis proved that the companys annual reports have indeed developed to be more in the sense of Integrated Reporting. In almost every company in both countries the annual reports achieved a higher score in 2014 than in 2009. Although there are some differences between the countries, the chosen branches and the analyzed topics, it can be said that in general the Integrated Reporting Movement influenced the companies and their annual reports.