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. / Kurs: Examensarbete Civilekonomprogrammet Lärosäte: Linnéuniversitetet i Växjö Författare: Nadja Muftic och Donika Ombashi Handledare: Karin Jonnergård Examinator: Fredrik Karlsson Titel: Integrerad rapportering – Glaset halvfullt eller halvtomt? Bakgrund: Integrerad rapportering är det senaste inom rapporteringsvärlden och avser att integrera finansiell- och icke finansiell information till en enskild rapport. Genom ramverket <IR> ämnar den integrerade rapporteringen beskriva hur företagsstrategier, styrning och prestationer skapar värde över kort, medellång, och lång sikt. Den integrerade rapporteringen har erhållit entusiasm och uppmärksamhet i media och bland experter i Sverige. Trots den goda framställningen av integrerad rapportering finns det idag i Sverige ett fåtal företag som publicerar integrerade rapporter enligt ramverket <IR>. Diskursen, den samlade diskussionen, kring fenomenet är därmed intressant att undersöka på företagsnivå. Syfte: Syftet med denna uppsats är att studera diskursen om integrerad rapportering bland experter i Sverige och vilken relevans diskursen har på företagsnivå. Vidare ämnar vi även förklara omständigheter som påverkar om det finns en relevans eller inte mellan diskurs och företag.               Metod: Denna uppsats utgörs av två studier; en första studie som undersöker den diskurs om integrerad rapportering som framkommit bland experter i Sverige och en andra studie som undersöker diskursens relevans på företagsnivå. En kvalitativ forskningsansats ligger till grund för båda studierna där det insamlade materialet har erhållits genom semistrukturerade intervjuer. Experternas diskurs har bearbetats genom en kritiskdiskursanalys och materialet från företagen har bearbetats med hjälp av en innehållsanalys. Slutsats: Slutsatsen dras att diskursen har en låg relevans på företagsnivå i Sverige i nuläget. De identifierade omständigheterna som förklarar relevansen tyder dock på att fenomenet kan få en större utbredning i framtiden.

The Alt-Right is a movement that became very mainstream and this article’s research is about how often the Alt-Right movement has been mentioned in online news articles and magazines. Previous articles have researched how the Alt-Right has spread its presence on online forums and social media pages, what is written on these online forums where the Alt-Right has a presence and what their main ideas and ideology is. However, this does not explain why the Alt-Right ever became mainstream and why news outlets started reporting on the movement. The method used to research how often the Alt-Right has been reported on by online news outlets and magazines is a corpus-case study. The two corpora used for this article are the Corpus of Contemporary American English and the News on the Web corpus. The theory used to discuss the findings of the article is Agenda Setting Theory. Contrary to what might be assumed, the Alt-Right has not only a presence in right-leaning media but is reported on by news outlets from all across the political spectrum, and some online news outlets and magazines stand out.

Under de senaste decennierna har hållbarhetsrelaterade ämnen tagit allt större plats, både inom vetenskapen och också populärvetenskapen. Tidigare forskning visar att hållbarhetsredovisning och hållbarhetsarbete oftast studeras ur ett företagsperspektiv. Media är en viktig intressent för företag och är en av de främsta kommunikationsvägarna mellan företag och deras andra intressenter. Medias rapportering är på så sätt värdefull för båda parter. Vi har därför valt att utifrån ett intressentperspektiv studera medias rapportering av företags arbete med hållbarhet. Syftet med studien är att utifrån ett intressentperspektiv bidra med kunskap om medias roll som kritisk granskare i rapporteringen av hållbarhetsredovisning och hållbarhetsarbete. Resultatet visar att media inte axlar rollen som kritisk granskare fullt ut då rapporteringen inte är särskilt omfattande. Vi har genomfört en kvalitativ innehållsanalys av nyhetsartiklar från dagspress utifrån en abduktiv ansats. Studien har en tvärsnittsdesign i vår kvalitativa metodansats. Vår analys kan likställas med tematisk analys, då vi har skapat teman med tillhörande underkategorier för att koda vårt material. Studien utgår från tre tidningar för att fånga variationen som finns i sättet media kommunicerar och har ett interpretativistiskt angreppssätt med inspiration från det hermeneutiska perspektivet. Analysmodellen har utvecklats utifrån den teoretiska referensramen som består av litteraturöversikt och teorier. Vår forskning visar att nyhetsartiklar i regel är legitimitetsstjälpande för det omskrivna företaget. Nyhetsartiklarna berör både allmänna och specifika områden kopplat till hållbarhet och inkluderar vanligtvis opartiska röster som kommenterar texterna. Vidare kan vi konstatera att sökningen efter nyhetsartiklar utifrån våra kriterier genererade färre sökträffar än väntat. Med det sagt rapporterar media om hållbarhetsredovisning och hållbarhetsarbete i lägre grad än förväntat. I synnerhet är rapporteringen kring hållbarhetsredovisning mycket låg. Därmed kan vi påvisa att medias roll som kritisk granskare i rapporteringen av hållbarhetsredovisning och hållbarhetsarbete i nuläget är försumbar. / Over the past decades, sustainability-related subjects have become more significant, both in science and in popular science. Previous research shows that sustainability reports and sustainability work are usually studied from a business perspective. Media is an important stakeholder for businesses and is often one of the main intermediator between companies and its other stakeholders, making its reporting valuable to both parties. We have therefore chosen to adapt a stakeholder perspective that of the media is the main focus. The purpose of this study is to throughout a stakeholder perspective contribute knowledge about the role of media as a critical scrutinizer in the reporting of sustainability reports and sustainability work. The result shows that media does not take on the role as a critical scrutinizer to the fullest since the reporting is not particularly extensive. We have conducted a qualitative content analysis of popular science articles based on an abductive approach. We applied a cross-sectional design in our qualitative methodology. Our analysis can be compared to the thematic analysis, since we created themes with associated subcategories to encode our material. We based the study on three newspapers to capture the variation in the way media communicates. We adopted an interpretative approach with inspiration from the hermeneutical perspective. Our analysis model was developed based on the theoretical frame of reference based on our literature review and theories. Our research shows that news articles generally weakens the legitimacy regarding the current company. The news articles concern both general and specific areas linked to sustainability and usually include impartial voices that comment on the texts. Furthermore, we can find that the search for news articles based on our criteria generated fewer hits than we expected. In addition to this, the media coverage of sustainability reports and work is far less extensive than expected. In particular, the contribution from media on sustainability reporting is almost non-existent. Thus, we can demonstrate that the role of media as a critical scrutinizer in the reporting of sustainability reports and sustainability work in the present is negligible.

This thesis examines the representation of interviewees according to apperance and time of apperance in the Swedish children’s news programme Lilla Aktuellt, 1994 and 2014 set out from an intersectional perspective. The thesis therefore examines whom of the interviewees that is over-and underrepresented in the programme, when it comes to the collaboration of the chosen categories: Sex, Age and Ethnicity. As researchers point out that a high frequency in appearance in media means domination and a conception of representing the norm in society this thesis therefore also does examine the superiority and inferiority that occures in the programme both years.   The result of this thesis show that there has been changes in the representation over time. All groups of children have been given a larger amout of space while the representation of all groups of people that don’t follow the ethnical norm, basically hasn’t changed at all. Amongst the different sexes there has been a fairly more even representation over time. The overall results show that there has been a slightly more balanced distribution over time between all of the groups appearances and time of appearances. Therefore not said that there isn’t room for improvement, on the contrary there are still things to be done for a greater representation according to multiplicity and equality in Lilla Aktuellt.   Of all the groups of interviewees in Lilla Aktuellt the people that are “male and not children who follow the ethnical norm” have decreased their visability most over time and are therefore the ones that have decreased their power most. The people that are “female children who don’t follow the ethnical norm” are the ones that have increased their visability most over time thus this means that they are the ones that have increased their power most over time.

Syftet med denna studie var att undersöka hur kroppsövningsämnet framställs i storstadspressunder perioden 1 juli 2015 - 30 juni 2016. För att uppfylla studiens syfte utgick vi frånföljande frågeställningar: 1) Vilka och vilken typ av formuleringar framställs i samband med kroppsövningsämnet i storstadspress hösten 2015 och våren 2016? 2) Vilka diskurser framträder ur dessa formuleringar och vilka kopplingar finns till tidigare identifierade ämnesdiskurser? 3) Vilka kopplingar kan identifieras mellan framställda diskurser och analyserade artiklar, med avseende till skribentens yrke, citerade/refererade personer, typ av artikel och kroppsövningsämnets benämning? Metodvalet i studien var diskursanalys. Källmaterialet inhämtades från en databas som samlar all svensk tryckt press. Insamlingen skedde genom användandet av sökord beståendes av olika benämningar på kroppsövningsämnet. Storstadspress är en kategorisering som innehåller tidningar med säte i Stockholm, Malmö och Göteborg. Insamlingen, urvalet och analysförfarandet strukturerades utifrån fem kategoriseringssteg. Studiens slutgiltiga urval var 63 artiklar. Diskursteorin kombineras med dagordningsteorin, vars utgångspunkt är att massmediernas dagordning speglar allmänhetens dagordning. Formuleringar framställda i samband med kroppsövningsämnet handlade bland annat omförebyggandet av sjukdomar, att andra skolämnen gynnas, att ämnet innehåller fysisk aktivitet och olika idrotter samt att ämnets utformning leder till mobbning och utanförskap. Utifrån formuleringarna identifierades fyra diskurser: Rörelse- och aktivitetsdiskursen (beståendes avfem underdiskurser), Exkluderingsdiskursen, Kost- och välbefinnandediskursen samt Säkerhetsdiskursen. Rörelse- och aktivitetsdiskursen är den mest återkommande och regelbundna diskursen. Idrott är den mest förekommande benämningen på ämnet. Slutsatserna i studien är att allmänheten prioriterar elevers rörelse och aktivitet som kroppsövningsämnets viktigaste uppdrag, att ämnet inte betraktas som ett kunskapsämne, att ämnets aktiviteter antas bestå av idrotter och andra tävlingsaktiviteter, att ämnet tillskrivs en kultur där maskulin norm råder, att tävlingsbetingade aktiviteter anses reproducera denna kultur, att ämnets aktivitet antas syfta till att stärka samhället. Det finns en diskrepans mellan allmänhetens föreställningar och ämnesplanernas syfte. / The aim of this study was to examine the metropolitan press representations of Physical education during the period 1 July 2015 - 30 June 2016. We raised the following questions, in order to fulfill the aim of the study: 1) Which – and what kind of terms are produced in connection with Physical education in the metropolitan press in the autumn of 2015 and the spring of 2016? 2) Which discourses emerges from these terms and which connections emerge in comparison to previously identified discourses? 3) What connections can be identified from the discourses and the analyzed articles, in regard to the author's profession, the quoted/referenced persons, the type of article and the designation of the school subject The chosen method of the study was discourse analysis. The source material was obtained from a database that gathers all printed press in Sweden. The collection was made through the use of keywords consisting of different designations for Physical education. Metropolitan Press is a categorization consisting of newspapers based in Stockholm, Malmo and Gothenburg. The collection, selection and analysis procedure was structured on the basis of five steps of categorization. The final selection of the study was 63 articles. The Discourse Theory was combined with the Agenda Setting Theory, whose starting point is that the agenda of the media reflects the agenda of the public. Terms produced in correlation with Physical education included among others the prevention of diseases, the benefit for other school subjects, the content of physical activity and sports in the subject and the content of bullying and exclusion caused by the setup of the subject. Based on these terms, four discourses could be identified: the Discourse of Movement and Activity (consisting of five sub-discourses), the Discourse of Exclusion, the Discourse of Diet and Wellbeing and the Discourse of Safety. The Discourse of Movement and Activity is the most frequent and regular discourse. Sports is the most common designation for Physical education. The conclusions of the study are the following: the public prioritize students' movement and physical activity as the most important mission of the subject, the subject is not considered to be an educational subject, the activity of the subject is assumed to consist of sports and other competitive activities, the subject is assumed to contribute to a culture in which masculine norm prevails, the competitive activities are considered to reproduce this culture, the activity of the subject is considered to aim for the strengthening of the society. There is a discrepancy between public interpretation and the purpose of the curriculums.

Vårt syfte med undersökningen har varit att analysera censurdebatten kring Tintin i Kongo från 2012. Med utgångspunkt från argumentet att barn måste skyddas från kontroversiell litteratur har vi framför allt varit intresserade av att förstå hur nyanser av debatten skapats genom den argumentation och det språkbruk som debattörerna har använt sig av.   Teoretiska utgångspunkter: Dagordningsteori. Gestaltningsteori. Frågeställningar: På vilka sätt är debatten kring Tintin, censur och barns förmåga att hantera kontroversiell litteratur intressant för vår förståelse av hur vi använder språk för att kommunicera? Vilka uttalar sig i debatten kring censuren av Tintin? Vilka argument används? Vilka är några vanligt förekommande teman i böcker för barn mellan 6-9 år 2017?   Metod: Vårt tillvägagångssätt för att kunna besvara frågorna har varit att använda oss av textanalys. Material: Vi har till vår undersökning valt att analysera artiklar. Urvalet har skett från de två dagstidningarna Dagens Nyheter och Svenska Dagbladet och kvällstidningarna Aftonbladet och Expressen. Resultat: Det gör skillnad vilka ord vi använder och hur. Ord är makt och avslöjar normer i samhället. / Purpose: Our purpose with this study has been to analyze the debate regarding the attempt to ban Tintin in the Congos in 2012. With the starting-point being the argument made that children have to be protected from literature that is considered to be controversial, we’ve been interested in seeing how the nuances of the debate have been shaped by the use of arguments and language by those participating in the debate. Theoretical points of departure: Agenda setting theory, Framing theory Objectives and focus: The study has the following questions In what way is the debate surrounding Tintin in the Congos, censorship and children’s ability to handle literature considered controversial of interest in understanding how we use language to communicate? Who are the ones taking part in the debate regarding the ban of Tintin in the Congos? What are their arguments? What are some common themes presented in books aimed towards children between the ages of 6-9 2017?   Method: To answer our questions, we have analyzed our material through text analysis. Material: We have for our questions analyzed articles. They have been selected both from the newspapers Dagens Nyheter and Svenska Dagbladet as well as from the evening newspapers Aftonbladet and Expressen. Result: Your words matter. It matters how and when we use them. Words are an expression of power and reveals the norms of society.

This study explored how social media are setting the agenda of the traditional media and re-defining the role of the journalists. Content analysis was done to analyse the coverage of Jacob Zuma stories in newspapers and on Facebook, from the 1st of February until the 30th of June 2018.The sample for the study was drawn from three local newspapers, the Citizen, the Sowetan, the NewAge (AfroVoice), as well as the Facebook page called #Zumamustfall. This was done to determine if newspapers which are traditional media were being influenced by social media in what stories to report on. Results from the study showed that social media are influential in building an agenda for the traditional media and in particular, with the Zuma story. In the same vein, it emerged that traditional and social media set the agenda for each other. Based on these findings the research recommends that other social media sites including Twitter be used in similar research to determine their effects on agenda setting of traditional media (newspapers). / Communication Science / M.A. (Communication Science)

This study delves into the media coverage of cannabis by analyzing articles from Aftonbladet and Expressen between 2010 and 2024. Through a combination of quantitative and qualitative methods, the study examines the tone, content, and trends in reporting on cannabis through these years. A total of 904 articles were analyzed, with a focus on identifying patterns, trends, and shifts in the portrayal of cannabis in the two newspapers. The quantitative content analysis involves coding and categorizing a large sample of articles to uncover key themes and frequencies of coverage. Additionally, a qualitative discourse analysis is conducted on a subset of texts to deepen the understanding of how cannabis is framed and represented in the media. The methodological rigor includes inter-coderreliability checks and statistical evaluations to ensure consistency and validity in the analysis process. The findings reveal a predominance of negative articles, with a particular focus on domestic issues in Sweden such as increasing gang violence. The study also highlights the influence of media discourse in shaping perceptions of cannabis, portraying it both as an illegal commodity associated with violence and as a symbol of deviance. By scrutinizing the language and narratives used in media representations, this research sheds light on the construction of cannabis in Swedish newspapers and the potential impact on public attitudes and policies.