The present study examines how legitimacy is created in consultants’ translation of the Integrated Reporting (IR) framework in a Swedish context. The aim was to understand which logics from the sociology of worth (SOW) the consultants’ translation of the IR framework will build on in making it a legitimate practice in a Swedish context. The study employed three aspects presented by Patriotta et al. (2011), where actors provide justifications in order to attain legitimacy, to describe the translation process. Boltanski and Thévenot’s SOW was applied to discern what logics that were present and compromised upon in the translation process to make the IR framework a legitimate practice in a Swedish context. The present study mainly found the logics of fame, industrial and market, but other logics was also found in the process of making a legitimate translation of the IR framework by the consultants. Thus resulting in a broad compromise of logics, generating potentially vague and ambiguous statements of sustainability. If integrated reporting is the future for corporate reporting, then these dominating logics in the translation of the IR framework might set the tone for the sustainability reporting that will be spread by consultants in a Swedish context.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-255942 |
| Date | January 2015 |
| Creators | Kihlström, Anne, Larsson, Klara-Lotta |
| Publisher | Uppsala universitet, Företagsekonomiska institutionen, Uppsala universitet, Företagsekonomiska institutionen |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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