masterfinal2.doc - Table of Contents Introduction.3 Problem...

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Table of Contents Introduction ......................................................................................................... 3 Problem Area ......................................................................................................................................... 4 Hypothesis .............................................................................................................................................. 4 Problem Statement ............................................................................................................................... 4 Theory of Science ................................................................................................ 5 Hermeneutics ......................................................................................................................................... 5 Positivism ................................................................................................................................................ 8 Methodological Approach .................................................................................. 9 Approaches to Research: Deduction and Induction .................................................................. 9 Data ......................................................................................................................................................... 10 Critique of Data ................................................................................................................................... 10 Theory ................................................................................................................ 12 Theoretical Approach ....................................................................................................................... 12 An Overview of Genre Theory ........................................................................................................ 13 The development of genre theory ............................................................................................................. 13 Three different approaches to genre: the Sydney, American and British ESP Schools ........ 15 The British ESP Approach ................................................................................................................ 18 Genre colonies ................................................................................................................................................... 20 The Evolution of a Genre .................................................................................................................. 24 A Definition of Genre ......................................................................................................................... 26 Crisis Communication ....................................................................................................................... 27 Analysis .............................................................................................................. 29 Analysis of the 2002 Annual Reports from Novozymes and DONG Energy ..................... 29 Reporting genre features .............................................................................................................................. 30 Promotional genre features ......................................................................................................................... 33 Part conclusion ................................................................................................................................................. 37 1
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Analysis of the DONG Energy 2011 Annual Reports from Novozymes and DONG Energy .................................................................................................................................................... 38 Letters from the CEOs .................................................................................................................................... 39 The social context of the 2011 annual report genre .......................................................................... 41 Part Conclusion ................................................................................................................................................. 43 Discussion .......................................................................................................... 45 Conclusion ......................................................................................................... 47 Bibliography ...................................................................................................... 48 Appendix: CD with annual reports .................................................................. 51 2
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Introduction Annual reports have been around for a long time, longer than a century depending on your definition of annual report. However, recent decades have seen annual reports change and change again to meet the demands of both regulations and stakeholders 1 . They have come to include more information and, in the case of many larger companies, can now be accessed online – indeed the Internet itself is relatively new. This development has in turn greatly increased the accessibility of annual reports to stakeholders, now allowing anyone with any level of interest in the company an insight into how it conducts its business. The importance of a ‘green report’ has also emerged, requiring more attention on companies’ environmental considerations. Furthermore, how companies conduct themselves as a business, both morally and ethically, has also become an important factor in annual reports s a result of easier access and an increased attention on social responsibility. The growing importance of both of these factors for annual reports is considerable, resulting in a more promotional approach being adopted by companies: promoting their green values, their considerations for the future, what has gone right and what has gone wrong. The Letter from the CEO or Chairman is a prime example of how the purpose of annual reports is not strictly to report. Such a letter is now a major component of any annual report, the actual numbers, figures and statistics not being the focus in that particular section. It is precisely because of all these changes and because of the increasing demands of what an annual report must accomplish, that it becomes interesting to analyse it as a genre and how it has evolved. This project will use a case study of annual reports from Novozymes and DONG Energy as a means to do so. Both companies are interesting to analyse due to their size and the fact that they are based in Denmark. Being based in Denmark provides the opportunity to focus the analysis within a Danish context, and the size of the companies requires them to be very attentive to e.g. environmental concerns. Smaller companies to
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