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[{"key": "dc.contributor.advisor", "value": "J\u00e4rvenp\u00e4\u00e4, Marko", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Malminen, Mikko", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-03-11T09:09:05Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-03-11T09:09:05Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2019", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/63091", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Integroitu raportointi on saamassa jalansijaa suomalaisten p\u00f6rssiyhti\u00f6iden raportoinnissa. T\u00e4m\u00e4n tutkimuksen tarkoituksena oli kartoittaa, miss\u00e4 m\u00e4\u00e4rin yritykset noudattavat integroidun raportoinnin viitekehyst\u00e4 raportoinnissaan. Tutkimuksen viitekehys rakentui aikaisemman tutkimuksen ja legitimiteettiteorian pohjalta. Tutkimusaineisto koostuu kymmenest\u00e4 vuonna 2017 julkaistusta raportista, joissa on maininta IIRC:n integroidun raportoinnin viitekehyksen soveltamisesta. Tutkimus on luonteeltaan kvalitatiivinen vertaileva tutkimus, jossa aineiston analyysi toteutettiin laadullisen sis\u00e4ll\u00f6nanalyysin muodossa. Analyysi perustui strukturoituun analyysirunkoon, joka pohjautuu IIRC:n viitekehykseen. Analyysirungon avulla arvioitiin integroidun raportoinnin kattavuutta ja laatua.\n\nTuloksista k\u00e4y ilmi, ett\u00e4 yritykset ovat huomioineet viitekehyksen sis\u00e4lt\u00f6elementit varsin kattavasti raporteissaan. Huomionarvoista on kuitenkin se, ett\u00e4 sis\u00e4lt\u00f6elementtej\u00e4 ei ole k\u00e4sitelty varsinaisesti integroidun raportoinnin n\u00e4k\u00f6kulmasta vaan ennemminkin muiden yritysraportointiin liittyvien m\u00e4\u00e4r\u00e4ysten ja ohjeistojen, kuten GRI:n, sanelemana. T\u00e4m\u00e4 viittaa siihen, ett\u00e4 integroitu raportointi ei ole viel\u00e4 miss\u00e4\u00e4n nimess\u00e4 vakiinnuttanut asemaansa yritysraportoinnin kent\u00e4ll\u00e4 siin\u00e4 m\u00e4\u00e4rin, ett\u00e4 sen noudattamatta j\u00e4tt\u00e4misest\u00e4 (tai noudattamisesta) aiheutuisi yritykselle sen legitimiteettiin kohdistuvia vaikutuksia.\n\nOhjaavien periaatteiden noudattaminen toteutuu sen sijaan hieman heikommin verrattuna sis\u00e4lt\u00f6elementteihin. Koska ohjaavat periaatteet kuvaavat tarkemmin integroidun raportoinnin ominaispiirteit\u00e4, kuten arvonluontia ja p\u00e4\u00e4oman\u00e4k\u00f6kulmaa, matalahkot laatupisteet indikoivat legitimiteettiteorian strategisen n\u00e4k\u00f6kulman mukaan n\u00e4enn\u00e4ist\u00e4 integroidun raportoinnin k\u00e4ytt\u00f6\u00f6nottoa, jolla turvataan yrityksen legitimiteetti.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2019-03-11T09:09:04Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-03-11T09:09:05Z (GMT). No. of bitstreams: 0\n Previous issue date: 2019", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "73", "language": "", "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": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Integroitu raportointi suomalaisissa p\u00f6rssiyhti\u00f6iss\u00e4", "language": "", "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-201903111803", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "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.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "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", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "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.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "p\u00f6rssiyhti\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "raportointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "integroitu raportointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritysvastuu", "language": null, "element": "subject", "qualifier": "yso", "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": "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://kirjasto.jyu.fi/en/workspaces/facilities).", "language": "en", "element": "rights", "qualifier": "accessrights", "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://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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