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Hållbarhetsredovisningens utveckling: - En fallstudie av tre svenska företag
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Ett ökat intresse för företagens ansvar i ett globalt sammanhang har resulterat i atthållbarhetsredovisning har fått allt större betydelse. Att redovisa hållbarhet är frivilligt ochGlobal Reporting Initiative (GRI) är en organisation som tagit fram ett ramverk förupprättande av hållbarhetsredovisningar. Ramverket innehåller bland annatstandardupplysningar med resultatindikatorer som kan tillämpas på tre olika nivåer. Desvenska statliga företagen fick 2007 ett krav från regeringen att upprättahållbarhetsredovisningar enligt GRI:s riktlinjer. Syftet med studien är att beskriva ochanalysera hur väl svenska statliga och privata företag följer GRI:s riktlinjer omhållbarhetsredovisning samt hur deras redovisningar har utvecklats över en femårsperiod.Undersökningen är en kvalitativ fallstudie där tre svenska företag analyseras med respektiveföretags hållbarhetsredovisningar som grund. Den modell som använts vid analysen avempirin är SWOT-modellen.

Undersökningen visar att olika styrkor och svagheter finns inom olika områden i deanalyserade företagen. Totalt sett har alla tre haft en positiv utveckling i den bemärkelsen attantalet redovisade resultatindikatorer har ökat sedan 2008. Studien visar även att enjämförelse mellan företagens redovisade indikatorer var komplicerad eftersom vissaresultatindikatorer som det privata företaget redovisar inte överensstämmer med det GRIanser indikatorerna ska innehålla.

Abstract [en]

An increased interest in corporate responsibility in a global context has resulted in thatsustainability reporting has become increasingly important. To report sustainability isvoluntary and the Global Reporting Initiative (GRI) is an organization that has developed aframework for establishing sustainability reports. The framework includes standardinformation on indicators of performance that can be applied at three different levels. TheSwedish state companies received a demand from the government, to establish sustainabilityreports according to GRI guidelines 2008. The purpose of this study is to describe and analyzehow well the Swedish government and private companies follow GRI guidelines onsustainability and how their accounts have been developed over a five-year period.The study is a qualitative case study in which three Swedish companies are analyzed, witheach company's sustainability reports, as basis. The model used in the analysis of theempirical data is the SWOT model.

The study shows that different strengths and weaknesses are found in different areas of theanalyzed companies. In total, all three had positive development in the sense that the numberof reported indicators have increased since 2008. It also shows that a comparison between thecompanies reported indicators was complicated because some of indicators that the privatecompany report doesn’t match what GRI consider the indicators should contain.

Place, publisher, year, edition, pages
2013.
Keywords [en]
sustainability reporting, GRI, state companies, legitimacy, stakeholders, indicators of performance, development
Keywords [sv]
hållbarhetsredovisning, GRI, statliga företag, legitimitet, intressenter, resultatindikatorer, utveckling
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-21825Local ID: FÖ-H13-G3-052OAI: oai:DiVA.org:miun-21825DiVA, id: diva2:713954
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Available from: 2014-04-24 Created: 2014-04-24 Last updated: 2017-11-29Bibliographically approved

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CiteExportLink to record
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