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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Saastamoinen, Ida", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-05-23T11:31:31Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-05-23T11:31:31Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2025", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/102735", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n pro gradu -tutkielman tavoitteena on analysoida integroidun raportoinnin laadun kehityst\u00e4 suomalaisissa p\u00f6rssiyhti\u00f6iss\u00e4. Tutkielman tutkimuskysymys on seuraava; Miten suomalaisten p\u00f6rssiyhti\u00f6iden vuosiraporttien integroidun raportoinnin laatu on kehittynyt. Aineisto on rajattu vuosiin 2021 ja 2023. Aineisto on rajattu kyseiselle aikav\u00e4lille integroidun raportoinnin k\u00e4yt\u00e4nt\u00f6ihin vaikuttaneiden toimintamallien ja direktiivien perusteella, joita vertaillaan nykyhetkeen. Vuonna 2021 esitettiin CSRD-direktiivi sek\u00e4 tarkistukset integroidun raportoinnin viitekehykseen. Tutkimusaineisto koostuu suomalaisten p\u00f6rssiyhti\u00f6iden vuosiraporteista. Tutkimusmenetelm\u00e4n\u00e4 hy\u00f6dynnettiin deduktiivista sis\u00e4ll\u00f6nanalyysi\u00e4. Integroidun raportoinnin k\u00e4sitteiden ja teorioiden, sek\u00e4 yritysraportoinnin s\u00e4\u00e4nn\u00f6sten k\u00e4sittely rajaa lukijalle aiheen. Analyysin perustana toimii integroidun raportoinnin viitekehys sek\u00e4 sen pohjalta kehitetty laadun pisteytysmalli.\n Tutkimuksen tulokset osoittavat, ett\u00e4 suomalaisten p\u00f6rssiyhti\u00f6iden vuosiraporttien integroidun raportoinnin laatu on kehittynyt. Kukin tutkittavista yhti\u00f6ist\u00e4 paransi vuosiraporttinsa laatua vuosien 2021 ja 2023 v\u00e4lisen\u00e4 aikana. Integroidun raportoinnin viitekehys tukee CSRD-direktiivin tuomaa muutosta ja auttaa yhti\u00f6it\u00e4 tehokkaan ja monialaisen vuosiraportin luomisessa. Tutkittavina vuosina huomattiin integroidun raportoinnin viitekehyksen vaatimusten ja rakenteen vakiintuminen raportointik\u00e4yt\u00e4nteiss\u00e4. Kuitenkin tuloksista ilmenee samoja haasteita kuin aikaisemmissa tutkimuksissa. Aiemmista tutkimuksista poiketen, tutkimuksessa havaittiin puutteellisten muuttujien laadun parantuminen. Vuoden 2023 raporteista huomataan, kuinka ominaisuuksien, kuten kaksoisolennaisuuden, resurssien allokoinnin, arvonluontiprosessin ja pitk\u00e4n aikav\u00e4lin strategisen suuntautumisen raportoinnin laatu oli parantunut. Olennaisuusprosessi on keskeisen\u00e4 tekij\u00e4n\u00e4 taloudellisen ja ei-taloudellisen tiedon, sek\u00e4 muuttujien asiayhteyksien laadukkaassa integroinnissa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2025-05-23T11:31:31Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-05-23T11:31:31Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "57", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Integroidun raportoinnin laadun kehitys suomalaisissa p\u00f6rssiyhti\u00f6iss\u00e4", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202505234569", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi ja yritysrahoitus", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting and Corporate Finance", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "restrictedAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://www.jyu.fi/fi/osc/kirjasto/tyoskentelytilat/laitteet-ja-tilat#toc-jyx-ty-asema.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://www.jyu.fi/en/osc/library/workspaces/facilities-and-equipment#toc-jyx-workstation).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "ei tietoa saavutettavuudesta", "language": "fi", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "unknown accessibility", "language": "en", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}]
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