miun.sePublikasjoner
Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Records roles in Corporate Sustainability Reporting: An explorative study of corporate sustainability reporting from an archives and information science perspective
Mittuniversitetet, Fakulteten för naturvetenskap, teknik och medier, Institutionen för informationssystem och –teknologi.
2019 (engelsk)Independent thesis Advanced level (degree of Master (Two Years)), 10 poäng / 15 hpOppgave
Abstract [en]

Calls for more responsible companies, have led to initiatives and legislations of sustainability reporting, in order to improve corporate transparency and accountability regarding companies economic, environmental and social impact.

The aim of the research was to explore records roles in corporate sustainability reporting, which is discussed from an archives and information science perspective. Records are regarded as evidence of business activities and therefore crucial to accountability and decision-making processes. A sustainability report is a record, and records are also used to create a sustainability report.

The thesis is based on a qualitative explorative methodology with interviews as data gathering technique. Interviews were carried out with four employees at three different companies who work with sustainability reporting, a sustainability consultant who works with sustainability reporting, and an auditor who assesses the  companies´ annual and sustainability reports. The interviews have addressed records’ role in different aspects of sustainability reporting, exploring how sustainability reports are created, used and pluralized. As well as how the records, generated as an effect of the reporting process, are used, what impact they have on the business and efficiency of the process. The thesis also explore respondents´ perspectives on reliability and credibility of the reports in relation to records qualities. Results from the interviews have been analysed with the lens of Records Continuum Model and the ISO standard for records management, ISO 15489-1:2016.

Results show that records are key assets that provide evidential information that enables different functions and benefits –both to companies that report and to stakeholders. Primary benefits of the reporting that have been emphasized are that it enables transparency and accountability, informed decision-making, management of risks, compliance with legislation, ability to demonstrate corporate responsibility and meeting sustainability goals, greater business efficiency, evidence-based analysis and development activities, formation of business culture and identity, and protection of corporate and collective memory about the corporates’ work regarding sustainability. Records are also valuable assets for governance and continuous improvements. It enables to monitor trends and assessment on how the company meets its targets.

The thesis gives an increased understanding of records’ role in a socio-economic context. It also suggests some areas for further research and development in order for sustainability reporting to further support a sustainable development. One of the major tasks would be to make pluralization of sustainability-related records more efficient, in order to facilitate further utilization of the information. This may enhance corporate accountability and decision making based on sustainability criteria, and would make the work more efficient for companies. The global records governance environment can be improved further, in order to support  global sustainable development. Important is also to raise awareness about the role of trustworthy records.

sted, utgiver, år, opplag, sider
2019. , s. 66
Emneord [en]
Sustainability reporting, corporate accountability, records, globalization, sustainable development
HSV kategori
Identifikatorer
URN: urn:nbn:se:miun:diva-36765OAI: oai:DiVA.org:miun-36765DiVA, id: diva2:1339932
Fag / kurs
Archives and Information Science AV1
Veileder
Examiner
Tilgjengelig fra: 2019-08-01 Laget: 2019-08-01 Sist oppdatert: 2019-08-01bibliografisk kontrollert

Open Access i DiVA

fulltext(611 kB)18 nedlastinger
Filinformasjon
Fil FULLTEXT01.pdfFilstørrelse 611 kBChecksum SHA-512
73480c03acadf7b1c84eb35c485ee656412a0e0ae273199e0d8cddd7591a27e922397fd18ba6e37b6265d6bccc914f2762dc8ce6038eacd20e0833109fba46e5
Type fulltextMimetype application/pdf

Søk i DiVA

Av forfatter/redaktør
Engvall, Tove
Av organisasjonen

Søk utenfor DiVA

GoogleGoogle Scholar
Totalt: 18 nedlastinger
Antall nedlastinger er summen av alle nedlastinger av alle fulltekster. Det kan for eksempel være tidligere versjoner som er ikke lenger tilgjengelige

urn-nbn

Altmetric

urn-nbn
Totalt: 194 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf