Avoin ongelmista - ongelma avoimuudesta? : arvonluonnin diskurssit integroiduissa raporteissa
Hänninen, J., Takala, T., & Asunta, L. (2015). Avoin ongelmista - ongelma avoimuudesta? : arvonluonnin diskurssit integroiduissa raporteissa. Electronic Journal of Business Ethics and Organization Studies, 20 (2), 4-18. Retrieved from http://ejbo.jyu.fi/pdf/ejbo_vol20_no2_pages_4-18.pdf
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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 analysis: ethical discourse, dependency discourse, and autonomous discourse. Value creation in ethical discourse is built upon the values of the organization, and upon its operational culture. In dependency discourse, value creation is based on interaction with other operators, and in autonomous discourse, on the organization's own operations. Dependency discourse and autonomous discourse work in concert with ethical discourse, and attempt collaboratively to institutionalize the ethical discourse of value creation. However, the concept of value creation being limited to mere ethical activity is problematic, as this can lead to concealment of unethical activity. Talking about value creation as solely an ethical activity is a threat to the openness and honesty of reporting, which are found to be important starting points in the framework of integrated reporting. ...
PublisherJyväskylän yliopisto; Business and Organization Ethics Network (BON)