7.1 Vetenskapliga källor
Ahrne, G., Svensson, P. (2015) Handbok i kvalitativa metoder. 2., [rev.] uppl. Stockholm: Liber
Annell, E., Axelsson, S., Emsson, P., Karolsson, H., Sveiby, K (red)., Wangerud, C., Vikström,S. (1989). Den osynliga balansräkningen. 1 uppl. Stockholm: Affärsvärlden
Bird, R., Smith, E. (2005). Signaling theory, strategic interaction, and symbolic capital.
Current Anthropology, 46(2), ss.221-248.
Brennan, N., Connell, B. (2000). Intellectual capital: current issues and policy implications.
Journal of intellectual capital, 1(3), ss.206-240
Brennan, N. (2001). Reporting intellectual capital in annual reports: evidence from Ireland.
Accounting auditing & accountability journal, 14(4), ss.423-436
Bryman, A., Bell, E. (2013). Företagsekonomiska forskningsmetoder. 2., [rev.] uppl. Stockholm: Liber
Connelly, B., Certo, T., Ireland, R., Reutzel, C. (2011). Signaling Theory: A Review and Assessment. Journal of Management, 37(1), ss.39-67
Deegan, C., Rankin, M., Tobin, J. (2002). An examination of the corporate social and environmental disclosure of BHP from 1983-1997 a test of legitimacy theory. Accounting,
auditing & accountability journal, 15(3), ss.312-343.
Deegan, C., Unerman, J. (2011). Financial Accounting Theory. McGraw-Hill companies.
DiMaggio, P., Powell, W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American sociological review, 48(2), ss147-160.
Edvinsson, L., Sullivan, P. (1996). Developing a model for managing intellectual capital.
Edvinsson, L. (1997). Developing intellectual capital at skandia. Long range planning, 30(3), ss.366-373
Edvinsson, L., Malone, M. (1997). Det intellektuella kapitalet. Malmö: Liber.
Freeman, R.E. (1984). Strategic Management: A stakeholder approach. Boston: Pitman Publishing.
Frostensson, M. (2015). Redovisningsteori. Lund: Studentlittertur.
Gulati, R., Higgins, M. (2003). Which ties matter when? The contingent effects of
interorganizational partnershipon IPO success. Strategic Management Journal, 24(2), ss.127- 144.
Gustafson, A., Lundh, S., Seger, K. (2016). Externredovisning i enskilt bolag. 2 uppl. Mjölby: Atremi.
Guthrie, J., Petty, R., Ferrier, F., Wells, R. (1999). There is no accounting of intellctual capital in Australia: A review of annual reporting practices and the internal measurment of
intangibles. Presenterad i "OECD symposim on measuring and reporting of intellectual
capital", Amsterdam
Holme, I., Solvang, B. (1997). Forskningsmetodik: om kvalitativa och kvantitativa metoder. 2., [rev.] uppl. Lund: Studentlitteratur
Hussey, D. (1992). International review of strategic management. John Wiley and sons
Kent, P., Zunker, T. (2013). Attaining legitimacy by employee information in annual reports.
Accounting, auditing & accountabillity journal, 26(7), ss.1072-1106.
Lanzie, D. (2007). Capabilities, human capital and education. The journal of socio-economics. 36(3), ss.424-435.
Lev, B., Schwartz, A. (1971). On the Use of the Economic Concept of Human Capital in Financial Statements. The accounting Review, 46(1), ss.103-112
Milne, M., Adler, R. (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, auditing & accountability Journal. 12(2), ss.237-256
Rensburg, R., Botha, E. (2014). Is Integrated Reporting the silver bullet of financial
communication? A stakeholder perspective from South Africa. Public relations review, (40), ss.144-152
Rimmel, G. (2003). Human resource disclosures: a comparative study of annual reporting
practice about information, providers and users in two corporations. Diss. Göteborg : Univ.,
2003
Roos, J., Roos, G., Dragonetti, N., Edvinsson, L. (1997). Intellectual capital: Navigating the new business landscape. Bessingspoke, Mcmillan press
Schneider, A., Samkin, G. (2008). Intellectual capital reporting by the New Zealand local goverment sector. Journal of intellectual capital, 9(3), ss.456-486
Schultz, T. (1961). Invest in human capital. The american economic review, 51(1), ss.1-17
SFS 2016:947. Årsredovisningslagen. Stockholm: Justitiedepartementet.
Smith, D., Brännström, D. & Jansson, A. (2015) Redovisningens språk. Lund: Studentlitteratur
Soyka, Peter A. (2013). The International Integrated Reporting Council (IIRC) Integrated Reporting Framework: Toward Better Sustainability Reporting and (Way) Beyond.
Environmental Quality Management, 23(2), ss.1–14
Stiglitz, J. (2002). Information and the change in the paradigm in economics. American
Sveiby, K. (1995). Kunskapsflödet: Organisationens immateriella tillgångar. Svenska Dagbladets förlag
Sveiby, K. (1997). The intangible assets monitor. Journal of human resource costing and
accounting, 2(1), ss.73-97
Wong, M., Gardner, C. (2005). Intellectual capital disclosure; New Zealand evidence. Diss. University of Otago.
Yi, A., Davey, H. (2010). Intellectual capital disclosure in chinese (mainland) companies.
Journal of intellectual capital, 11(3), ss.326-347
Zhou, S., Simnett, R., Green, W. (2017). Does integrated reporting matter to the capital market. Abacus, 53(1), ss.94-132
7.2 Elektroniska källor
Carnegie (2017). Årsredovisning 2016. Stockholm: Carnegie holding AB. Tillgänglig retriever business.
FAR. (u.å). FAQ hållbarhetsrapportering enligt ÅRL. FAR AB: Stockholm. https://www.far.se/contentassets/2b2cc988a3dd4056b3dbad9450d96dee/faq- hallbarhetsrapportering_slutgiltig.pdf
Handelsbanken. (2017). Årsredovisning 2016. Stockholm: Svenska Handelsbanken AB. https://www.handelsbanken.se/shb/inet/icentsv.nsf/vlookuppics/investor_relations_q- rapporter_hb_2016_sv_arsredovisning/$file/hb_2016_sv_arsredovisning.pdf
Handelsbanken. (2017). Hållbarhetsredovisning 2016. Stockholm: Svenska Handelsbanken AB.
https://www.handelsbanken.se/shb/inet/icentsv.nsf/vlookuppics/investor_relations_hallbarhets red_2016_sv/$file/hallbarhetsred_2016_sv.pdf
Lennartsson, R. ( 2016). Hållbarhetsrapportering enligt ÅRL "Det är viktigt med en gemensam praxis". Tidningen balans, 27 oktober.
https://www.tidningenbalans.se/nyheter/hallbarhetsrapportering-enligt-arl-det-ar-viktigt-med- en-gemensam-praxis/ [2017-11-30]
Lennartsson, R. (2016). Hållbarhetslagen - så slår den nya lagen. Tidningen balans, 23 maj. https://www.tidningenbalans.se/nyheter/hallbarhetslagen-sa-blir-den/ [2017-11-30]
Moses, J. (2017). Human Capital ROI – the most wonderful measure of all?
http://pwc.blogs.com/the_people_agenda/2017/07/human-capital-roi-the-most-wonderful- measure-of-all.html [2017-12-13]
Nationalencyklopedin (u.å). Theodore W Schultz.
http://www.ne.se/uppslagsverk/encyklopedi/lång/theodore-w-schultz [2017-11-30] Nordnet. (2017). GRI-index 2016. Stockholm: Nordnet AB. http://cdn.nordnetab.com/wp- content/uploads/2017/03/nordnet_gri-index_2016.pdf
Nordnet. (2017). Årsredovisning 2016. Stockholm: Nordnet AB.
http://cdn.nordnetab.com/wp-content/uploads/2017/03/arsredovisning_nordnet_2016-1.pdf SEB. (2017). Årsredovisning 2016. Stockholm: Skandinaviska Enskilda Banken AB.
https://sebgroup.com/siteassets/investor_relations_sv/arsredovisningar/arsredovisning_2016.p df
SEB. (2017). Hållbarhetsrapport 2017.. Stockholm: Skandinaviska Enskilda Banken AB. https://sebgroup.com/siteassets/om_seb/hallbarhet/arlig_rapportering/2016/seb_hallbarhetsrap port_2016.pdf
SEB. (2017). Sustainability Fact Book and GRI Index 2016. Stockholm: Skandinaviska Enskilda Banken AB.
https://sebgroup.com/siteassets/about_seb1/sustainability/reporting_package/2016/seb_cs_fac tbook_2016.pdf
Svenska bankföreningen (u.å). Bankerna i Sverige.
https://www.swedishbankers.se/media/3262/bankerna-i-sverige-2017.pdf Svenska bankföreningen (2017). Bankstrukturen.
https://www.swedishbankers.se/fakta-och-rapporter/svensk-bankmarknad/bankstrukturen/ [2017-11-30]
Swedbank. (2017). Årsredovisning 2016. Stockholm: Swedbank AB.
https://www.swedbank.com/idc/groups/public/@i/@sbg/@gs/@ir/documents/financial/cid_2 238209.pdf
Swedbank. (2017). GRI-index 2016. Stockholm: Swedbank AB
https://www.swedbank.com/idc/groups/public/@i/@sbg/@gs/@ir/documents/financial/cid_2 238214.pdf