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- Aggestam Pontoppidan, Caroline, et al.
(författare)
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Integrated Reporting og Integrated Thinking
- 2017
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Ingår i: Revision & Regnskabsvaesen. - 0034-6918. ; 85:2, s. 15-19
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- I løbet af de sidste to måneder af 2016, havde vi mulighed for at deltage i to konferencer, med fokus på at udvikle og fremme ‘Integrated Reporting’ (IR) og ‘Integrated Thinking’. Denne artikel søger at videregive nogle af de interessante emner og spørgsmål, der blev drøftet ved disse to begivenheder.
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- Aggestam Pontoppidan, Caroline, et al.
(författare)
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Integreret rapportering i praksis : Indsigt fra nye forskningsrapporter
- 2017
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Ingår i: Revision & Regnskabsvaesen. - 0034-6918. ; 85:8, s. 40-49
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Formålet med denne artikel er at bidrage til en dybere forståelse af fænomenet integreret rapporte-ring () og, hvordan IIRC’s begrebsramme afspejles i praksis i virksomheder og af interessen-ter. Artiklen tager udgangspunkt i nyere empiriske forskningsprojekter, som bringer viden omkring; 1) brugeres (stakeholders) informationsbehov, herunder anvendelsen og nytteværdien af og 2) praktiske udfordringer samt ’best practice’ tendenser inden for (ACCA, 2016; ACCA 2017; AcE, 2017; IFAC 2017).
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- Aggestam Pontoppidan, Caroline, et al.
(författare)
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The rise of Integrated Reporting in the Public Sector : An analysis of transnational governance interactions
- 2020
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Ingår i: New Trends in Public Sector Reporting : Integrated Reporting and Beyond - Integrated Reporting and Beyond. - 9783030400552 - 9783030400569 ; , s. 15-34
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Bokkapitel (refereegranskat)abstract
- Integrated Reporting (IR) in the public sector has been put forward as a framework to help public sector entities address diverse accountability requirements while gaining a greater understanding of the ways in which they create value. This chapter has a strong focus on understanding the emergence of IR in the public sector through a multi-stakeholder approach and a governance perspective. The chapter analyses the roles and interactions of various actors included in relevant policy-making or the process of transferring IR to the public sector. In attending to how governance interactions embed IR in the public sector the chapter highlights the meaning of the term ‘public value’ and how this meaning is orchestrated in governance interactions.
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- Hilling, Axel, et al.
(författare)
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Land-för-landrapportering av skatter – en ur hållbarhetsvinkel missad möjlighet
- 2022
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Ingår i: Balans Fördjupning. ; 2022:1
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Tidskriftsartikel (populärvet., debatt m.m.)abstract
- I den här artikeln redogör Axel Hilling, Niklas Sandell, Amanda Sonnerfeldt och Anders Vilhelmsson för utvecklingen av offentlig land-förlandrapportering av skatter inom EU. Författarna analyserar hur den aktuella regleringen förhåller sig till EU:s nya direktiv för hållbarhetsrapportering, Corporate Sustainability Reporting Directive, CSRD.
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- Hilling, Axel, et al.
(författare)
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Tax avoidance and state ownership : The case of Sweden
- 2021
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Ingår i: Economics Letters. - : Elsevier BV. - 0165-1765. ; 208
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Tidskriftsartikel (refereegranskat)abstract
- We propose a simple theoretical model for how a company with both private and state shareholders decides on its optimal tax policy. The model predicts that even in the absence of state shareholding, a company will not always pick a tax policy that minimizes taxes. Conversely, majority state ownership will generally not result in zero tax avoidance. Using panel regressions on the entire population of state-owned as well as publicly listed Swedish companies from 2000–2019, we find that a one standard deviation increase in state ownership increases corporate tax payments by around 14%.
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- Hilling, Axel, et al.
(författare)
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The development of a multidimensional meaning of tax: From unfair tax to fair
- 2023
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Ingår i: Discourse & Communication. - : SAGE Publications. - 1750-4813 .- 1750-4821. ; 17:1, s. 57-76
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Tidskriftsartikel (refereegranskat)abstract
- Historically, companies have communicated taxes as a burden, as the benefits provided by governments are not perceived to be in proportion to their payments. With sustainable development becoming central in many policy areas, new discourses including ‘fair’ or ‘sustainable’ tax have become omnipresent in public talk on taxes. This paper analyzes tax discourses in corporate annual reports within this changing context to examine the use of language in the construction of the meaning of tax. By analyzing tax reporting by a state-owned multinational company over two decades, we observe that the communication of taxes increased in both number and types of discourses. Importantly, this highlights the shift in tax discourses from one dominated by codified accounting discourse reinforcing the monolithic representation of tax as an unfair expense, to one where tax is given a multidimensional meaning within a broader discursive context, where tax is a meaningful corporate responsibility to society.
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