Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures

Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. One of the cornerstones in the <IR> framework is human capital which is one of the most valuable assets in an organization. Traditionally, employee costs have only been treated as an expense and there have been limited disclosures in corporate reports. In the current business world it is instead seen as an investment in human resources. Since previous studies have shown an increase of human capital disclosures when corporate reports become integrated, integrated reporting might be the solution to this problem. Purpose: The purpose of this study is to examine if there are differences in human capital disclosures between integrated reports and separate annual and sustainability reports in companies listed at OMXS30. Delimitations: This study’s empirical examination is limited to include the companies listed at Stockholm OMX30. Only corporate reports issued for the year 2014 are treated. Methodology: For this study a self-constructed disclosure scoreboard with human capital- related items has been used to collect data from the companies’ corporate reports. Also additional information beyond the pre-determined items has been collected to extend the data collection. Empirical Results and Conclusion: The results show that human capital seems to be a subject that is relatively little reported about. The integrated reporting companies do not disclose more information compared to non-integrated reporting companies. However, the results show that integrated reporting companies seem to have a more future-oriented focus and that the disclosures are more dispersed throughout the reports. It can be concluded that company sector and size do not affect the amount or type of information. 

Skapandet av ett webbaserat ärendehanteringssystem för affärssystemet Pyramid med Scrum : Creation of a web based case management system for the business system Pyramid with Scrum

The business system known as Pyramid does today not provide its user with a reasonable system regarding case management for support issues. The current system in place requires the customer to contact its provider via telephone to register new cases. In addition to this, current system doesn’t include any way for the user to view any of their current cases without contacting the provider.A solution to this issue is to migrate the current case management system from a telephone contact to a web based platform, where customers could easier access their current cases, but also directly through the website create new cases. This new system would reduce the time required to manually manage each individual case, for both customer and provider, resulting in an overall reduction in cost for both parties.The result is a system divided into two different sections, the first one is an API created in Pyramid that acts as a web service, and the second one a website which customers can connect to. The website will allow users to overview their current cases, but also the option to create new cases directly through the site. All the information used to the website is obtained through the web service inside Pyramid. Analyzing the final design of the system, the developers where able to conclude both positive and negative aspects of the systems’ final design. If the platform chosen was the optimal choice or not, and also what can be include if the system is further developed, will be discussed.The development process and the method used during development will also be analyzed and discussed, what positive and negative aspects that where encountered. In addition to this the cause and effect of a development team smaller than the suggested size will also be analyzed. Lastly an analysis of actions that could’ve been made in order to prevent certain issues from occurring will.