Avoin ongelmista - ongelma avoimuudesta? : arvonluonnin diskurssit integroiduissa raporteissa

The aim of the research was to increase understanding of integrated reporting and further the understanding of the concept of value creation. The data used for the project came from an integrated report from 2012–2013 of seven Nordic construction and infrastructure fields. The methodological approach used was a critical discourse analysis divided into three levels. The analysis begins from a textual level and moves through an interpretive analysis onto the level of critical analysis. On the critical level we look at the power structures involved in value creation and their problematic nature in relation to the objectives of integrated reporting. Three discourses were identified in the analy…