Dissertationen: „Legitimacy Theory Stakeholder Theory“

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Blackestam, Andreas, und Anton Olofsson. „Environmental certification - why do companies seek it? : A comparative case study of ISO 14001 certified companies in Umeå“. Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-76443.

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In modern times environmental matters have increased in importance and are being discussed more frequently, and especially in relation with company activity. One way of complying with modern standards for companies is to work with environmental management systems, and it has become quite normal for companies to certify their environmental management systems to a recognized environmental certification. Continuing on this, the purpose of our thesis is to gain a deeper understanding regarding and ultimately assess why it is that companies seek environmental certification. Additionally, we have developed a sub-purpose which is designed to help us gain a deeper understanding regarding the main purpose in a practical context. We will look at 5 production companies in Umeå that have implemented an environmental certification, specifically ISO 14001, and try to understand the reasoning behind choosing to become certified. We will also examine the environmental effectiveness of an ISO 14001 certified environmental management system. We have conducted a comparative case study with these 5 companies in Umeå. Our method of collecting primary data was to interview the companies with a qualitative semi-structured interviewing technique. In the empirical part of the thesis we focused on practically testing the theoretical material. Furthermore, we also analyzed secondary data received from the companies' websites and directly from the interviewees in order to assess the effectiveness of an ISO 14001 certified environmental management system in financial and environmental terms. Regarding the theoretical framework, we focus on two theories referred to as the legitimacy theory and the stakeholder theory, and these theories are used to explain organizational behavior. We also have theoretical material explaining the positives and negatives of environmental management systems, and also ISO 14001 certification and the reasons why companies can benefit from such certification. Our findings suggest that the matter of legitimacy, in combination with the stakeholder theory, affected all of the companies in one way or another when choosing to seek environmental certification. In what ways the companies were affected differed even though there were many similarities across the companies regarding their reasoning to become ISO 14001 certified. We also found that, despite collecting a lot of hard data illustrating the companies' environmental performance over recent years, it was difficult to directly link any improvements to ISO 14001. It was, however, stated that ISO 14001 certification for the environmental management systems did improve the overall quality and environmental focus and performance, but it is still difficult to assess this with much accuracy and certainty due to many contributing factors.

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Westergren, Eric, und Linn Hasselgren. „Does stakeholder pressure have an effect on the quality of the sustainability report?“ Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172187.

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Our planet suffers from severe climate change and environmental issues has never been as important as it is now. Countries and communities come together to get involved in environmental questions and to work against a sustainable future. Companies are also expected to take act on this concern and incorporate sustainability into their business practices. To account for this, company’s disclosure a sustainability report and the numbers of companies that do so has increased rapidly the last years. From 2011 to 2013 there was almost a 50% increase of submitted sustainability reports. Since then, sustainability reporting has gone from optional to mandatory as a new law came into place in 2016. However, as companies start to disclosure sustainability reports more than ever before, new issues have arisen. The lack of regulation means that there is no guarantee for quality in the report and studies has shown that the stakeholders demand higher quality and more transparency of the sustainability report. Thus, it could be of importance for companies to produce reports of better quality in order to meet the demands of their stakeholders. Retaining a good relationship is crucial and it affects the growth of the company as it affects competitive advantage and the possibility to manage risks. Previous literature has found evidence that stakeholder pressure has influence on the transparency, which has similarities to quality, of the sustainability reports globally. With this thesis we aim to contribute with additional information to existing literature with a new geographical area, Sweden. We also aim to contribute to understanding of how quality of the sustainability reports can be determined. The critical assessment of the sustainability reports from each stakeholder becomes more important and previous literature has shown that different stakeholders have different effect on transparency in the sustainability reports. First and foremost, the purpose of this thesis is to investigate if the pressure from different stakeholder groups has an effect on the quality of the sustainability report. We intend to do so with the following research question: Does stakeholder pressure have an effect on the quality of sustainability reports? The companies will be split into four different groups based on the industry the company operates within and the sub-purpose is to see if there is any difference in the impact on the quality of the sustainability reports between the different groups. The quality will be determined by adherence level to the GRI G4 framework, how many other standards and guidelines the report is in compliance with and the existence of external assurance. The population is the 127 companies who has their reports available in the GRI database. We have conducted a quantitative study using a linear regression analysis on those 127 companies. The results led us to the conclusion that the relationship between stakeholder pressure and the quality of the sustainability reports cannot be explained by the model used in this thesis. A two-sample t test was conducted for each group of industry to see if there was any difference of the mean of quality if the companies was represented in the industry or not. The results showed us that the mean of the quality was higher for the companies operating in an environmentally sensitive industry.

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Assad, Mussa Juma. „Accounting in non-governmental organisations : towards a theory of navigating legitimacy“. Thesis, University of Southampton, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.390587.

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Ismayilov, Elvin, und Rajput Masood Salman Meo. „The impact of corporate social responsibility on short-term profitability“. Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-150192.

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Every actor of the society has its own expectations about the companies. Shareholders are interested in the maximization of the profitability, managers are interested in sustainability, and partners are interested in fulfilment of the business ethics. And the company with well-structured CSR policy should be able to meet expectations of all stakeholders. This can cost large part of the company's resources. It can potentially impact on company’s profitability whether positively or negatively. Using the quantitative research method we tried to explore the impact of CSR policy on the short-term profitability. Our research question is composed as:What is the relationship between CSR and short-term profitability?The main purpose of this study is to analyze and present positive or negative links between CSR policy and corporate financial performance (CFP) using different profitability indicators. We analyzed impact of weighted average CSR score and environmental rank on the short-term profitability.The theoretical framework of the thesis consists of different theories, such as stakeholder theory, shareholder theory, agency theory, legitimacy theory and etc.The research conducted in accordance with the functionalist research paradigm, the objectivist ontological and positivist epistemic research philosophies using the deductive approach. Our result indicates that there negative relationship between CSR performance and short-term profitability. Also we found that CSR policy can negatively impact on return on assets. This in turn could have negative implications on shareholders and stakeholders. No positive correlation between CSR policy and profitability observed. All in all, the expenses on CSR policy have a negative impact on indicators of financial performance.

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Lundberg, Jonathan, und Daniel Ek. „CSR reporting in the Banking Industry : A study of 10 Banks in Sweden (2012-2016)“. Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-39600.

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Background: Corporate social responsibility has received a lot of attention because of the impact that companies have on the society and the environment. EU is taking legislative measures to further increase the awareness and importance of CSR. The banking industry is often excluded from CSR discussions and research studies, due to the perception that the banking industry has a limited effect on CSR matters. Purpose: The purpose of this study is to investigate CSR reporting levels from Swedish banks. Furthermore, the impact of bank size, board size, and board diversity on CSR reporting level will be examined through hypotheses testing. Method: Data is collected from annual and sustainability reports of Swedish banks. Statistical tests are then conducted and analyzed by the authors. Conclusion: The results show that CSR reporting levels by the Swedish banks is increasing. There is a positive effect on CSR reporting level by bank size, and a negative effect by board diversity. No significant relationship could be found on board size.

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Näslund, Fredrik, und Sumaiya Hafsa. „The Value-Relevance of CSR in Stock Recommendations : A Study of the Nordic Markets“. Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-123548.

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Financial markets have many different key actors, but one of the most important ones are the financial analysts. They are considered as experts in gathering and disseminating the information that firms produce, to those that seek it, such as stock recommendations and reports on firms. Related to this is a growing interest in society toward disclosures in regards of CSR as well as ESG. There has been considerable discussion in academia of whether or not CSR can be considered to be value relevant. This is a question which relate to both institutional and legitimacy perspectives in terms of theory, but also discussions in regards to agency and stakeholder theory as well: Has value relevance of CSR disclosures increased in stock recommendations for the Nordic markets? Thereby, the main purpose of this thesis is to find out whether or not there has been a shifting view of CSR over time, which would be evidenced in an increasing legitimization of CSR in terms of an increasing value-relevance to financial analysts. This would also be related to a shifting institutional logic, whereby it would be possible to relate to a shift in the view of the firm and its role in society. This is both looked at purely from the starting point of the dataset to the end point, but also for two different periods of time, so as to test if there is a different view of the issue after the financial crisis. In addition to this main purpose, this thesis furthermore sets out to answer whether CSR is value-relevant or not in different subsegments, such as nations, industries and the different types of recommendations that exist. To answer the research question, an objectivist and positivist stance is taken, which subsequently leads the authors to utilize quantitative methods and statistical analysis to the data. Here, different panel models are fitted to the data to account effects that exist within it. To explain the findings, a theoretical framework is built upon three different levels: societal, firm and individual level. Here, on the societal level theories such as institutional theory as well as legitimacy theory are dealt with. On the firm level, agency theory and stakeholder theory as well as theoretical views of CSR forms the basis, and the individual level deals with theory related to the financial analyst. In looking at the results and the analysis, one cannot draw the conclusion that there has been a shifting view of the value-relevance of CSR. Financial analysts appear to not find it value-relevant in issuing their stock recommendations, except for two cases: namely in terms of the industrial sector Basic Materials and the Buy recommendations. In terms of Basic Materials, it appears to be value-relevant in a positive manner. In regards to the Buy recommendation, it appears to have a negative effect on the value-relevance. All in all, this thesis cannot find evidence for a value-relevance of CSR to financial analysts in the Nordic markets. Essentially, the view of it appears to be pessimistic.

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Chang, Huei-Chun, und huei-chun chang@rmit edu au. „Environmental Management Accounting within Universities: Current State and Future Potential“. RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080424.122823.

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Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is defined as the generation, analysis, and use of monetary (or financial) and physical (or non-financial) environment-related information in order to improve organisational financial and environmental performance. The two objectives of this study were to understand current accounting practices for managing major environmental costs, and to identify factors influencing EMA adoption within universities. For the purpose of this study, the major environmental costs referred to are limited to the costs pertaining to the consumption of electricity, water and paper, and the generation of wastes. A case study methodology was followed using semi-structured interviews of key personnel with four different management functions (i.e. environmental management, management accounting, senior management, and heads of academic schools) within each university, and performing content analysis on the transcribed interview data. Specifically for achieving the second research objective, a theoretical framework that considers four theories was embraced to guide the data collection and focus the study. The four theories are contingency theory, institutional theory, legitimacy theory, and stakeholder theory. The findings of the first research objective revealed that there was a general lack of EMA utilisation within the case universities. This was in part due to a perceived lack of appreciation by key personnel of the extent of environmental costs being incurred, but arguably mainly because of the absence of relevant environmental cost information being brought to the attention of senior management. Although environmental sustainability was promoted as important from an environmental management perspective, efforts to improve internal environmental accountability, in particular from an accounting perspective, were still absent. In relation to the second research objective, it was found that five key barriers contributed to this lack of EMA utilisation within the five case universities, and they were attitudinal, financial, informational, institutional, and management barriers. Among the factors that provide further explanations about how each barrier influences EMA adoption, resistance to change, resource constraints, (a lack of) legitimacy considerations, and a lack of environmental responsibility & accountability were found to be strong factors, as they were supported in all of the five cases. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by the higher education sector. Much more can, and should, be done by universities in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.

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Höjlind, Jonatan, und Wael Shehadeh. „Sustainability performance & Ownership structure on the Nordic market : A quantitative study on the relationship between the two“. Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185316.

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This thesis investigates the relationship between sustainability performance and ownership structure, measured using the ESG (environmental, social and governance) rating and ownership structure divided into four different ownerships (family/founder, institutional, corporate and governmental). In the pursuit of analysing the relationship between the ESG rating and the ownership structure, this study investigates publicly listed companies within the Nordic countries.This thesis has the aim of examining if a publicly listed company can use sustainability ratings and ownership structure, to understand broader market dynamics and help the manager thru this maximise firm value. Results from this could help them and the public in decision making processes around sustainability initiatives and how these characteristics influence the Nordic market dynamics, by having a better understanding of how the ESG ratings are prioritised among different ownership structures. This knowledge would allow management and the public to better understand how the ESG rating affects firm’s sustainability value as well as how market dynamics of this information is related to the market as a whole and direct competition.Using secondary data collected from Refinitiv database and Nasdaq, this thesis is a deductive and quantitative research that analyses companies for the target year 2020. In addition, this research can be considered to be a historic study.The findings of this research indicate a causal relation between sustainability performance and ownership structure, leading to the conclusion that a different ownership structure might influence and lead to a different score on the scale of sustainability performance. Furthermore, the findings indicate that the governmental ownership structure has the highest positive effect on sustainability performance.Concluding with discussing how this research contributes to the current field of knowledge on the topic through analysing the results using the legitimacy, shareholder, stakeholder and agency theory. The results are aligned with the legitimacy theory on ownership structure and the stakeholder theory. Additionally, the shareholder and the agency theory help with explaining why some structures put less value on sustainability performance than others.From the results one can conclude that sustainability performance is of importance to a varying degree among the different ownership structures. This tells us that there is still a gap in understanding why different ownership structures engage in different sustainability initiatives and future research is needed to examine why different structures engage in it over others.

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Magnusson, Frida, und Kristoffer Pettersson. „Swedish CSR with Chinese Characteristics : A case study of four Swedish firms' CSR engagement in their Chinese supply chains“. Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12724.

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ABSTRACT The purpose of this thesis is to analyze, describe, and explain how Swedish firms implement CSR in their Chinese supply chains. In order to reach the intention of the thesis a case study of four Swedish firms operating in China has been conducted which involved personal interviews in the field. The theoretical framework contains a description of the stakeholder theory, the legitimacy theory, the CSR pyramid, the ARA-analysis, and theory on business relations which all are relevant to the phenomenon studied and the research questions. The empirical findings include the case firms view on stakeholder pressure, their CSR related activities in their supply chains, and how supplier relations are managed. In the analysis the theoretical framework is connected to the empirical findings. The analysis consist of how the case firms deal with stakeholder pressure, to what extent they take social responsibility in their Chinese supply chains, and how their supplier relations are managed concerning CSR. Our analysis shows that the firms perceive their customers to be the main pressure to engage in CSR. However, the analysis further demonstrates that the case firms find it difficult to comply with the responsibilities demanded by their customers in the Chinese context. Moreover, the analysis will touch upon how supplier relations are managed when implementing CSR. The conclusion of the thesis shows that Swedish companies implement CSR in their Chinese supply chains by adding Chinese characteristics, meaning adapting the expected responsibilities to the Chinese context. The thesis will end with recommendations for further research in the field of CSR in firms’ supply chains in emerging economies.

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Kallentoft, Johanna, und Camilla Boström. „Att bygga legitimitet i en värld av förändring : En studie av hur företag kan hantera en ny standard för intäktsredovisning“. Thesis, Linköpings universitet, Filosofiska fakulteten, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-100386.

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Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter. Standarden kommer bli obligatorisk för företag inom EuropeiskaUnionen (EU) och dess införande planeras i dagsläget till 2015. Samtidigt som företagen måste följa lagar och standarder i sin redovisning måste de ocksåförhålla sig till sina intressenter och deras krav på företagen och de finansiella rapporterna.Det finns olika typer av intressenter och deras krav kan skilja sig beroende på vemintressenten är. Ett företags förmåga att tillmötesgå intressenterna och deras krav påverkarintressenternas syn på företaget och därmed företagets legitimitet. I uppsatsen undersöker vi vad företag anser om de ökade kraven på tilläggsupplysningar somden nya standarden för intäktsredovisning innebär och om detta kan komma att påverkaföretagens legitimitet. Resultatet av undersökningen visar att de representerade företagen anser att den nyastandarden för intäktsredovisning kommer att få en begränsad effekt på deras legitimitet.Företagen anser att de ökade krav på tilläggsupplysningar som standarden innebär är den delav standarden som skulle kunna påverka legitimiteten mest, bland annat på grund av desspåverkan på de finansiella rapporternas kvalitativa egenskaper.
Accounting for revenues is both a big and important issue. The procedure is often difficultbecause of the many different ways in which revenue can be treated in different accountingstandards and by different countries around the world. The International AccountingStandards Board (IASB) and the Financial Accounting Standards Board (FASB) have beenworking together since 2002 on harmonizing their accounting standards concerning revenues.Their ambition is one complete standard for revenues that could be applied by companies incountries worldwide. IASB has presented an exposure draft to the new standard whichreceived many reactions from different companies in different industries. Most of thecriticism has been directed to the increased amount of disclosures in the companies’ financialreports. The new standard for revenues will be mandatory for companies in the EuropeanUnion (EU) and is planned to be introduced in 2015. While companies need to adapt to accounting rules and standards they also have to relate totheir stakeholders and the stakeholders’ demands and expectations on the companies and theirfinancial reports. There are different types of stakeholders and their expectations can varydepending on who they are. A company’s ability to satisfy their stakeholders’ expectationsaffect the stakeholders’ view on the company and thereby the company’s legitimacy. In our essay we study companies’ opinions towards the increased amount of disclosures thatthe new standard for revenues requires and if this can affect the companies’ legitimacy. The result of the study shows that the opinion of the companies represented is that the newaccounting standard for revenues will have limited effect on their legitimacy. The companiesconsider the increased amount of disclosures that the new standard requires as the part of thestandard that could have the biggest effect on their legitimacy, for example through thedisclosures’ impact on their financial report’s qualitative characteristics.

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Forsberg, Emma, und Margareta Leppänen. „Reglerad miljöredovisning : Tillståndspliktiga företag i Dalarna 2013“. Thesis, Högskolan Dalarna, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:du-18107.

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Bakgrund: De verksamheter som bedriver miljöfarlig verksamhet enligt miljöbalkenär anmälnings- eller tillståndspliktiga. Dessa företag ska lämnamiljöinformation i förvaltningsberättelsen. Tidigare studier visar attföretagen inte följer denna regel fullt ut. Som förklaring till företagensval av att miljöredovisa eller att inte redovisa sin miljöpåverkan användervi oss av legitimitetsteorin och intressentteorin.Syfte: Syftet med undersökningen är att för år 2013 se hur väl detillståndspliktiga företagen i Dalarna följer lagen om miljöredovisningoch vilka faktorer som kan förklara deras tillämpning av lagen.Metod: Studien bygger huvudsakligen på kvantitativ metod med inslag avkvalitativ metod. Vi använder en deduktiv ansats för att skapa fyrahypoteser om omsättning, branschtillhörighet, revisionsbyrå ochskuldsättningsgrad. Urvalet är de tillståndspliktiga företagen i Dalarna.Varje företag kan ha flera enheter som är tillståndspliktiga och vårt urval,Dalarna, blir 209 enheter varav 116 är stora enheter.Slutsats: Företagen i Dalarna uppfyller inte lagen om reglerad miljöredovisning tillfullo. Endast 18 av 116 stora enheter uppfyller alla fyra punkterna.Däremot är det 61,2 procent av de stora enheterna som får tre poäng.Som en jämförelse med Ljungdahls studie där nästan 27 procent når trepoäng ser vi en klar förbättring. De faktorer som kan förklara företagenstillämpning av lagen i vår undersökning är omsättning, de som anlitarrevisionsbyrån PwC samt branschtillhörighet avlopp och avfall. Av defyra hypoteser som vi använder är det en som stämmer, två som förkastasoch en som vi inte med säkerhet kan avgöra om den ska vara kvar ellerförkastas.
Background: Companies that require permits under the Environmental Code are forcedto provide environmental information in the annual report. Previousstudies show that companies do not follow this rule entirely. We uselegitimacy theory and stakeholder theory to explain companies’ choice toreport or not report the environmental impact.Purpose: The purpose of this study is to examine how well the permit businesses inDalarna, for the year 2013, follow the law of mandatory environmentaldisclosure and which factors influencing their applications of the law.Methods: The study is based mainly on quantitative method with elements ofqualitative method. We use a deductive approach to create fourhypotheses. They are revenue, industry, accounting firm and leverage.The selection is the licensed businesses in Dalarna. Each company canhave multiple units that require a license. Our sample, Dalarna, gets 209units of which 116 are units that belongs to large companies.Conclusion: Companies in Dalarna do not fulfill the law of mandatory environmentalreport entirely. Only 18 of the 116 large units meet all four points.However, it is 61.2 per cent of the large units who get three points. Wecan see a clear improvement in comparison with Ljungdahls study. In hisstudy there were almost 27 percent of the companies who reach threepoints. The factors that influence companies' application of the law in oursurvey is revenue, accountancy firm PwC and also industry affiliationsewage and waste. Of the four hypotheses we use there is one that's right,two that are rejected and one that we cannot with certainty determinewhether it should be retained or rejected.

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Halvarsson, Anna, und Monica Andersson. „Drivkrafterna bakom hållbarhetsredovisning : En undersökning bland Dalarnas kommuner“. Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-16372.

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Sammanfattning Bakgrund: I och med Gro Harlem Bruntlands rapport "Our common future", som skrevs i mitten av åttiotalet, fick hållbarhetsfrågan ett uppsving och trots att det nu har gått mer än 25 år är ämnet fortfarande högaktuellt. Det finns ett stort behov av att göra samhället hållbart och det är av allmänt intresse att vi åstadkommer förändringar. Här har företagen och den offentliga sektorn en viktig roll och hållbarhetsredovisningen är ett verktyg att nå detta mål. Problem: I Sveriges kommuner är det idag väldigt stor variation på hur och om man hållbarhetsredovisar. Enligt FAR, branschorganisationen för revisorer och rådgivare, är kvaliteten på rapporterna dessutom långt ifrån tillfredsställande. Att upprätta hållbarhetsredovisning är inte lätt eftersom rapporten ska sammanställa ett flertal olika dimensioner. Idag är hållbarhetsredovisning frivillig för den offentliga sektorn och det finns ännu inga riktlinjer som är anpassade just för denna sektor, vilket gör det svårt för de organisationer som vill börja med denna form av redovisning. Jämförelse och kontroll av information blir ett problem eftersom redovisningarna inte är enhetliga. Det är av intresse att förstå de drivkrafter som får kommuner att hållbarhetsredovisa i syfte att kunna gynna målet- ett hållbart samhälle. Syfte: Vi har några förklaringsvariabler som vi tror kan utgöra tänkbara drivkrafter till att organisationer hållbarhetsredovisar. Dessa är sökande efter godkännande, institutionellt tryck/anpassning och informationsspridning. Vi ska i denna uppsats pröva dessa variablers giltighet i några av Dalarnas kommuner. Metod: Undersökningen bygger på sexton kvalitativa telefonintervjuer med anställda inom nio av Dalarnas kommuner som alla har någon form av ansvar för redovisning inom kommunen. Slutsats: Den viktigaste drivkraften bakom hållbarhetsredovisning inom Dalarnas kommuner är enligt vår undersökning att sprida information och att söka legitimitet.
Abstract Background: When Gro Harlem Brundtland wrote her report "Our common future" in the mid eighties sustainability really got a boost and although it has now been more than 25 years, the subject is still highly topical. There is a great need to make society sustainable and it is the public interest that we bring about change. Here, companies and the public sector play an important role and sustainability reporting is a tool to achieve this goal. Problem: There are very big differences in if and how the municipalities of Sweden make sustainability accounting reports. Accourding to FAR, the trade association of accountants and advisors, the quality of the reports is far from satisfactory. To set up sustainability accounting reports isn´t easy because of the complexity of the task since it spans over three very different dimensions. Sustainability accounting is voluntary in the public sector today and there are yet no guidelines to follow, which makes it hard for the organisation that wants to begin making these kind of reports. Comparision and verification of the information in the reports also become a problem because of the lack of homogenity of the reports. It´s important to understand the driving forces that make municipalities create sustainability accounting reports in order to serve the purpose - to create a sustainable society. Purpose: We have a few explanatory variables which we think are possible driving forces why organisations create sustainbility accounting reports. These are search för approval, institutional pressure/ adaptation and to spread information. We are going to try the validity of these variables among some of the municipalities of Dalarna. Method: The study is based on sixteen qualitative telephone interviews with staff in nine of the municipalities of Dalarna who are all involved in the process of making accounting reports. Conclusion: The most important driving forces behind sustainability accounting in the municipalities of Dalarna, according to our survey, are to spread information and to seek legitimacy.

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Kindberg, Linda, und Maria Larsson. „Integrerad Rapportering : två sidor av samma mynt“. Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-13338.

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The purpose of this paper is to through a conceptual definition, outline the meaning of integrated reporting. The empirical study aims to identify the development of integrated reporting in terms of driving forces and participants. We also intend to identify and explain the effects of integrated reporting and to describe, analyze and create an understanding of what is required of companies and the challenges an application of integrated can bring. To achieve the purpose of this paper, we have formulated a central question; What is integrated reporting and what will this development mean for companies? To answer the central question of this paper we have chosen to apply a qualitative approach with case studies as a research strategy. We have in the case study focused on four separate companies. The theoretical framework of this paper describes the stakeholder theory and legitimacy theory, which describes the relationship between the company and its stakeholders. The empirical study consists of two separate chapters; the perspective of experts and the corporate perspective of integrated reporting. In these chapters, we discuss and analyze the theoretical framework along with both of the empirical chapters. In the analysis we highlight and discuss the concept of integrated reporting, the driving forces of its development, problems and complications regarding the implementation of integrated reporting and the positive effects it can bring. The paper concludes that an integrated report should represent the company’s primary report, which includes all aspects of a company’s business. The company’s financial and non-financial factors are related to each other and therefore the company demonstrates its business in a comprehensible and transparent manner. The development of integrated reporting is driven by stakeholders as it is primarily the company’s stakeholders who require a transparent accounting that include the information about how the company works with sustainability. The main requirement for success with integrated reporting is considered a change in mindset, which has to start in top management.
Syftet med uppsatsen är att genom en begreppsbestämning redogöra för innebörden av begreppet integrerad rapportering. Uppsatsens empiriska undersökning syftar att redogöra för utvecklingen av integrerad rapportering genom att identifiera utvecklingens bidragande drivkrafter och aktörer. Vi syftar även att identifiera och förklara vilka konsekvenser integrerad rapportering får för företag samt beskriva, analysera och skapa förståelse för vad som krävs av företag och vilka utmaningar en tillämpning av integrerad rapportering kan innebära. För att uppnå uppsatsens syfte har vi formulerat huvudfrågan: Vad är integrerad rapportering och vad kan denna utveckling komma att innebära för företag? För att besvara huvudfrågan har vi valt att tillämpa en kvalitativ metod med flerfallsstudier som forskningsstrategi där vi fokuserat på fyra fallföretag. Den teoretiska referensramen redogör för intressentteorin och legitimitetsteorin, vilka beskriver relationen mellan företag och dess intressenter. Den empiriska referensramen består av två empiriska kapitel; normgivarnas perspektiv samt företagens perspektiv av integrerad rapportering. Analyskapitlet sammanför den teoretiska referensramen tillsammans med de två empiriska kapitlen. De områden som diskuteras i analysen är innebörden av begreppet integrerad rapportering, de drivande faktorerna till dess utveckling, problematiken kring införandet av integrerad rapportering samt vilka positiva effekter integrerad rapportering kan medföra. I uppsatsens slutsats konstateras att en integrerad rapport bör utgöra företagets primära rapport där de finansiella och icke finansiella faktorerna sätts i relation till varandra. Företaget demonstrerar därmed verksamhetens helhet på ett tydligt och transparent sätt. Utvecklingen av integrerad rapportering är intressentstyrd då det främst är företagets primära intressenter som efterfrågar en transparent redovisning som inkluderar företagets hållbarhetsfrågor. Det huvudsakliga kravet för lyckas med en integrerad rapportering anses vara ett förändrat synsätt, vilket först och främst krävs i högsta ledningen.

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Frez, Gonzalo, und Jenny Källström. „Doing Good or Doing Well? : A quantitative study about CSR reporting“. Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-60261.

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The awareness and interest concerning corporate social responsibility has grownamong both firms and their stakeholders, which has resulted in a continuous upwardtrend regarding CSR reporting. This has led to the emergence of reporting frameworklike Global Reporting Initiative. The issues is that there are limited regulationscontrolling what should be reported and how it should be reported, thus most CSRreporting is voluntary. This creates differences among firms and within industries.The differences make it difficult to compare reporting between firms and to assess thebenefits of CSR reporting.The purposes of this study is to explain what variables affects the CSR reportingquality and what the rationale behind CSR reporting is, which includes investigatingthe effect of reporting quality on cost of capital. The evolution of CSR reporting willalso be examined.The nature of the study is quantitative with a deductive approach. Hypotheses will bedeveloped from prior theory and tested statistically using multiple regression analysis.The theoretical foundation of this study is stakeholder theory, legitimacy theory andinformation asymmetry. The chosen variables are argued by prior literature to effectreporting quality. The variables are board diversity, ownership concentration, separatesustainability reports, external assurance, GRI application levels and industry. Ameasure of reporting quality will be developed using content analysis and theestimation for cost of capital will be calculated based on a model for rPEG. Thesample consists of firms listed on Nasdaq OMXS30 index in 2006, 2008 and 2010.Statistical support for positive association between reporting quality and boarddiversity, ownership concentration, external assurance, GRI A and GRI B and theindustries industrials, consumer goods and basic materials were found. An indirectassociation between reporting quality and cost of capital was found. The findings arein agreement with the rationale behind CSR reporting; a firm can do well by doinggood. It was further concluded that the development during this time period hasfollowed the previous trend and continuously increased.

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Gustafsson, Emma, und Jennie Johansson. „Corporate Social Responsibility : en kvalitativ studie om hur CSR integreras i företags beslutsfattande“. Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12883.

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Under de senare åren har fenomenet CSR blivit oerhört aktuellt bland både företag, intressenter och samhället i övrigt. Det har framställts att det numera berör hur utvecklingen av CSR påverkar företags beslutsfattande. Här finns två sidor som talar emot varandra, dels en där forskarna menar på att CSR har en påverkan på beslutsfattande medan den andra sidan anser att CSR inte påverkar beslutsfattandet i någon vidare utsträckning. Syftet med denna studie är att utforska kring hur CSR påverkar företags beslutsfattande. Koncernen som kommer att beaktas i studien är ICA-Gruppen. Med hjälp av en abduktiv metod jämför vi en tidigare teori och vårt empiriska insamlade material för att finna mönster och förståelse av verkligheten. Genom studiens kvalitativa metod har fem semistrukturerade intervjuer genomförts hos olika ICA-handlare då vi eftersträvar en djupare förståelse av hur CSR integreras i beslut. Intervjuerna fortlöpte utefter en intervjuguide som i sin tur baserades på vår teoretiska referensram. Avslutningsvis analyserades empiriskt material mot utvalda begrepp. Vår slutsats kring studien är att främst fem faktorer avgör hur CSR integreras i beslut där beslutets storlek har en avgörande aspekt. Dessa faktorer observeras i en modell i analysen. Ett framtida forskningsförslag är hur CSR påverkar investeringsbeslut. Intressant hade även varit att se hur beslutsstorlekens inverkan på CSR. Vårt bidrag med denna studie är att öka förståelsen kring hur beslutsfattare, i vårt fall ICA-handlare, tar hänsyn till CSR när beslut ska fattas. Vi anser att resultatet kan i viss mån vara överförbart till andra branscher och företag men man får ta viss faktorer i beaktande.
During these past years the phenomena CSR has become highly topical to companies, stakeholders as well as common society. It has been determined that development of CSR affects companies decision making. However, there are two sides to this. While some researchers claim that CSR affect the decision making, some also mean that CSR’s influence to decision making is not very strong. Our purpose with this study is to investigate, analyze and increase the comprehension of how CSR affect decision making among companies. The group that will be observed in the study is ICA- Gruppen. Using an abductive method we compare an earlier theory and our empirical collected material to find patterns and understanding of reality. In order to attain a deeper understanding of how CSR affect decisions, through the study’s qualitative method, five semi structured interviews was made with different ICA retailers. The interviews were conducted with help of an interview template which we based on our theoretical references. In conclusion, empirical material was analyzed to selected terms. Our conclusion of the study shows that mainly five factors determine how CSR will be integrated in decisions where the decision size has a crucial aspect. These factor are observed in the study. Future research proposals would be to understand how the decision size affect CSR. Our contribution with this study is to provide increased understanding of how decision makers, in this case ICA retailers, take CSR into account. We think the results could be implemented in other trades and organizations, however certain factors must be taken into account.

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Lindkvist, Lovisa, und Olle Saric. „Sustainability Performance and Capital Structure : An analysis of the relationship between ESG rating and debt ratio“. Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172993.

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This thesis investigates the relationship between sustainability performance and capital structure, measured using the ESG (environmental, social and governance) rating and the debt ratio. In the pursuit of analysing the relationship between the ESG rating and the debt ratio, this study investigates publicly listed companies within the EU/EEA due to its mutual legislative framework on sustainable finance. This research has the intention of shedding light upon if a company can use sustainability ratings to alter their optimal debt levels, operate at higher efficiency with access to cheaper capital, and help the manager maximize firm value. This could help them in decision making processes of financing their business through receiving a better understanding of how the ESG rating affects the capital structure. This knowledge would allow management to better understand how the investments necessary in acquiring the ESG rating affect firm value as well as how they affect the dynamics of financing the firm. This is a deductive and quantitative research based on secondary data, gathered using Thomson Reuters (Eikon) database. Furthermore, this research is a cross-sectional study analysing companies in year 2019. No clear relationship between the two concepts has been found, arriving at the conclusion that the optimal capital structure is not influenced by sustainability initiatives. However, sustainability initiatives should always be encouraged since these generate other beneficial effects. Finally, this research contributes to the current field of knowledge on the topic through analysing the results using the Trade-off Theory, Pecking Order Theory, Agency Theory, Legitimacy Theory and Stakeholder Theory. The results are somewhat aligned with the Trade-off Theory of capital structure and the Pecking Order Theory as well as other more traditional financial theories. One can conclude that sustainability performance is not of importance when it comes to the firm's ability to raise capital or the firm’s capital structure. This tells us that there is still a long way to go and that action needs to be taken before sustainability becomes an essential and well-integrated factor considered in investment decisions. The results may be undesirable, but they also give a fair picture of the financial sector’s priorities as of now and highlight the need for sustainable objectives to align with financial profitability.

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Harrysson, Ebba, und Enesa Husic. „Intressentengagemang i hållbarhetsredovisningar : en studie av fyra företag i den svenska banksektorn“. Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26032.

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I och med det ökade fokuset på hållbarhet ställer intressenterna ökade krav på information. Freemans (1984, s. 25) definition av begreppet intressent ligger till grund för utveckling av tidigare forskning inom ämnet. Begreppet intressent är brett, vilket har lett till att begreppet problematiserats. Majoriteten av företag väljer idag att tillämpa en hållbarhetsredovisning i syfte att visa transparens och bemöta väsentliga intressenters förväntningar. Hållbarhetsredovisning har traditionellt sett varit frivilligt i Sverige och tillämpats genom självreglering. Från och med den 1 juli 2016 är det krav på att de största företagen i Sverige ska hållbarhetsredovisa. Lagkravet grundar sig i att regeringen ansåg att intressenter idag finner hållbarhetsfrågor alltmer aktuella och att investering i företag även grundar sig i detta. Det finns flertalet organisationer som tagit fram principer och riktlinjer för hur hållbarhet ska redovisas. Global Reporing Initiative (GRI) är ett av de större internationella ramverk som kan användas av företag för att upprätta en hållbarhetsredovisning. Syftet med studien är att lyfta fram huruvida de fyra största bankkoncernerna i Sverige väljer att engagera sina intressenter i sina hållbarhetsredovisningar och huruvida engagemanget har förändrats över tid. Studiens resultat ska bidra till ökad kunskap om bankernas sätt att engagera sina intressenter i arbetet med hållbarhetsredovisning. För att kunna besvara syftet och forskningsfrågorna har vi använt oss av en kvalitativ innehållsanalys på respektive banks hållbarhetsredovisningar samt en ordanalys med kvantitativa drag, för samtliga undersökta år. De årtal som behandlas i studien är år 2010, 2012, 2017 och 2020. De valda åren möjliggör en kartläggning av förändringar i bankernas hållbarhetsredovisningar under en längre period. Samtliga analyserade banker upprättar sina hållbarhetsredovisningar i enlighet GRI:s riktlinjer. Studiens resultat gör det möjligt att dra slutsatsen att samtliga banker som studerats har enlikartad syn och kategorisering av sina intressenter. En andra slutsats är att majoriteten avbankerna har valt att identifiera och engagera sina intressenter och deras förväntningar främstgenom väsentlighetsanalyser och intressentdialoger. Detta förklaras och uppges ligga till grundför utformningen av hållbarhetsredovisningen. Den sista slutsatsen är att tre av fyra analyseradebankkoncerner har utökat sitt intressentengagemang över de analyserade åren. Förändringengör sig tydlig genom de antal gånger de mest väsentliga intressentgrupperna förekommer iordanalysen som presenteras i studiens resultat.
Due to the increased focus on sustainability, stakeholders place increased demands on information. Freeman's (1984, s. 25) definition of the term stakeholder is the basis for the development of previous research in the subject. The concept of stakeholder is wide, which has led to the concept being problematized. The majority of companies today choose to apply a sustainability report in order to show transparency and meet the expectations of key stakeholders. Sustainability reporting has traditionally been voluntary in Sweden and applied through self-regulation. As of 1 July 2016, the largest companies in Sweden are required to report sustainability. The legal requirement is based on the fact that the government considered that stakeholders today find sustainability issues increasingly relevant and that investment in companies is also based on this. There are several organizations that have developed principles and guidelines for how sustainability should be reported. The Global Reporing Initiative (GRI) is one of the major international frameworks that can be used by companies to prepare a sustainability report. The purpose of this study is to highlight how the four largest banking groups in Sweden choose to engage their stakeholders in their sustainability reports, and how the commitment has changed over time. The results of this study will contribute to increased knowledge of the banks' ways of engaging their stakeholders in the work with sustainability reporting. In order to be able to answer the purpose and research questions, we have used a qualitative content analysis of each bank's sustainability reports and a word analysis with quantitative features, for all surveyed years. The years covered in this study are 2010, 2012, 2017 and 2020. The selected years enable a mapping of changes in the banks' sustainability reports over a longer period. All analyzed banks prepare their sustainability reports in accordance with GRI's guidelines. The results of this study make it possible to conclude that all banks studied have a similar view and categorization of their stakeholders. A second conclusion is that the majority of banks have chosen to identify and engage their stakeholders and their expectations primarily through materiality analyzes and stakeholder dialogues. This is explained and stated to form the basis for the design of the sustainability report. The final conclusion is that three out of four analyzed banking groups have increased their stakeholder involvement over the years analyzed. The change is made clear by the number of times the most significant stakeholder groups appear in the word analysis presented in the study results.This study is written in Swedish.

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Johnson, Sebastian, und Filip Norman. „Godlike Views Of Human Capital : A Qualitative Case Study of Different Internal Stakeholder Views of Human Capital within an Esport Organization“. Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185243.

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The esport industry is growing, and it is growing fast. Research suggests that the phenomenon of esport poses a great opportunity to research the development and assessment of human expertise in our modern digitized society. Consequently, the research in this thesis is that of a case study of an esport organization through which we have sought to answer the research question: "How do stakeholders within an esport organization view human capital, that is the investment in, and the development, assessment, and treatment of players?" We answered this research question by gathering relevant empirical material through five semi-structured interviews, which we analyzed to gain a deeper understanding of the underlying reasons and different justifications as to how human capital in the organization is viewed by different stakeholders within the organization. We present four general conclusions. Firstly, there were similar views among the different stakeholders regarding investments in and development of players. Secondly, it was apparent that the stakeholders viewed the players as the core of the business. Thirdly, upper management seemed to carry more of a goal-oriented perspective on the players development as opposed to stakeholders more ‘hierarchically’ adjacent to the players. And lastly, the investments in the players' development were justified through various aspects. Through these conclusions, we i) contribute to managerial/organizational knowledge on how or how not to invest in, develop, assess, and treat human capital in an esport organization, ii) contribute theoretically by applying various different theories and concepts in an esport context; thus expanding the theoretical knowledge of the capabilities and usage of said theories and concepts, and iii) contribute to the empirical body of literature regarding the esport phenomenon by portraying different stakeholder views of human capital within an esport context.

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Eakpisankit, Araya. „The quality of corporate environmental reporting (CER) : theory and practice“. Thesis, University of Bath, 2012. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.558898.

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Due to the fact that corporate environmental reporting (CER) is largely voluntary and unregulated, practice has evolved in the absence of a meaningful conceptual framework. This lack of a normative theory stating what should be the content of CER as well as the methods for measuring reported information being largely volumetric or content based, is advanced as a major limitation in the existing literature. In this study, the wellestablished conceptual frameworks for financial reporting are adapted as the basis for a CER conceptual framework in which four characteristics of CER indicate its quality. Empirical methods for the measurement of such characteristics are also adapted from the financial reporting literature. The main aim of this research is to use the adapted framework to examine the extent of variation in the quality of CER and then to test its applicability to the key motivational theories. The empirical work involves a panel of US and UK firms over a two-year period. This allows cross-sectional comparison to be made between different financial accounting regimes (rules- vs. principles-based) as well as permits examination of the development of CER over time. Further, the empirical work is extended to investigate the interrelationship between the financial and environmental performance of a firm. Evidence in support of the legitimacy and institutional theory explanations for disclosure motivations is comprehensively found through the measures of the qualitative characteristics identified. That is, the use of a novel CER framework based on financial reporting quality here enables a more robust understanding of the reporting behaviours than previous work. Moreover, evidence for CER variation owing to the differences in financial reporting regimes is found and thus, it is reasonable to assert that the culture of financial reporting, to some extent, informs the nature of voluntary non-financial reporting. However, perhaps owing to the short time frame of the investigation, evidence of financial rewards from being environmentally effective or through providing CER is not found. The findings from this research will be of interest to preparers and users of corporate environmental reports as well as to policymakers, particularly in terms of enabling them to assess the quality of reporting and its level of fit with their expectations. Moreover, they also shed light on the link between environmental performance, as manifested in carbon emissions, and what is reported.

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Schulz, Nathalie, und Frida Burenius. „Integrated Reporting in OMXS30 companies - An Analysis of Human Capital Disclosures“. Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-29967.

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Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. One of the cornerstones in the <IR> framework is human capital which is one of the most valuable assets in an organization. Traditionally, employee costs have only been treated as an expense and there have been limited disclosures in corporate reports. In the current business world it is instead seen as an investment in human resources. Since previous studies have shown an increase of human capital disclosures when corporate reports become integrated, integrated reporting might be the solution to this problem. Purpose: The purpose of this study is to examine if there are differences in human capital disclosures between integrated reports and separate annual and sustainability reports in companies listed at OMXS30. Delimitations: This study’s empirical examination is limited to include the companies listed at Stockholm OMX30. Only corporate reports issued for the year 2014 are treated. Methodology: For this study a self-constructed disclosure scoreboard with human capital- related items has been used to collect data from the companies’ corporate reports. Also additional information beyond the pre-determined items has been collected to extend the data collection. Empirical Results and Conclusion: The results show that human capital seems to be a subject that is relatively little reported about. The integrated reporting companies do not disclose more information compared to non-integrated reporting companies. However, the results show that integrated reporting companies seem to have a more future-oriented focus and that the disclosures are more dispersed throughout the reports. It can be concluded that company sector and size do not affect the amount or type of information.

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Kim, Tae Hee. „The Korean emissions trading scheme : focusing on accounting issues“. Thesis, University of Exeter, 2015. http://hdl.handle.net/10871/21690.

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The purpose of this study is to examine the accounting standard-setting process in relation to emissions rights and related liabilities in the Korean context in order to provide a better understanding of accounting issues under an emissions trading scheme (ETS). Using an interpretive inductive approach, this study comprises semi-structured, face-to-face interviews and analysis of relevant documents. Interviews were carried out with a wide range of key players, including accounting standard setters (Korean Accounting Standards Board, International Accounting Standards Board, and Autorité des Normes Comptables), accounting experts, industry and government. This study identifies how problematic accounting issues on emissions rights and related liabilities have been addressed by accounting standard setters. The key accounting issues under ETS are linked mainly with free allowances. It is found that accounting standard setters attempt to establish the most appropriate accounting standard under the given circumstances reflecting a variety of considerations, and that the most common elements affecting the development of accounting standards for ETS are the legal and economic context, the existing accounting framework, and preceding models and practices. Nevertheless, these factors affect the development of accounting standards for ETS in different ways. Accordingly, the primary accounting issues on which each standard setter concentrates vary depending on different circumstances and considerations. This study investigates the accounting standard-setting process for emissions rights by Korean accounting standard setters, from the agenda-setting stage to the final publication of the standard. The findings reinforce the importance of political factors in the standard-setting process, including stakeholders’ participation in the process, prominent stakeholders, and the motivation, methods and timing of lobbying activities. In particular, the findings have important implications for the effectiveness of lobbying. Overall, the findings confirm that accounting standards are likely to be the political outcome of interactions between the accounting standard setter and stakeholders. The findings highlight desirable factors for accounting models of emissions rights. Desirability or appropriateness of standard is judged by the extent to which stakeholders in institutional environments consider the promulgation to be legitimate or authoritative. Therefore, accounting standard setters must make greater efforts to encourage stakeholders to participate in the standard-setting process in order to ensure institutional legitimacy. The originality of this study lies in its empirical research on accounting issues for ETS from a practical point of view. In particular, in its timely and detailed investigation of Korean accounting standard setters, this study provides a broader understanding of the accounting standard-setting process in the Korean context. The study also advances legitimacy theory by offering a framework particularly applicable to accounting standard setting process, which also incorporates stakeholder theory research. The study finds support from the framework and further contributes to the related literature by reviewing legitimacy conflicts. From an accounting policy point of view, the findings have implications for both national and international standard setters and provide guidance on how to achieve high-quality accounting standards with a high degree of compliance.

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Ahlström, Johannes, und Michaela Ficeková. „The relationship between current financial slack resources and future CSR performance. : A quantitative study of public companies in the Nordic Markets“. Thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-137563.

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Companies are expected to be good corporate citizens and fulfil expectations of both shareholders and stakeholders. Depending on their corporate objectives, companies undertake different CSR activities using their preferred financial resources. The relationship between these two notions is interesting to investigate in the Nordic context since companies in this geographical area are the global leaders in sustainability. We formulate the following research question as: What is the relationship between financial slack and the CSR performance in Nordic countries? As such, the purpose of this thesis is to investigate the underpinnings of whether companies choose to allocate their financial slack resources towards improving performance of CSR, or so called value creation. Doing so, we investigate the relationship between financial slack resources and CSR score. In adopting a regulatory position on the development of society, we conduct our research in accordance with the functionalist research paradigm, namely through commitment to the objectivist ontic and positivist epistemic research philosophies. We answer the research question using the deductive approach. Our research design is framed with an explanatory purpose relying on archival strategy to perform a quantitative study. The theoretical underpinnings for analysis comes in the form of legitimacy theory, the institutional differences hypothesis, Resource-based theory, slack resources theory, stakeholder and shareholder theory. We use multiple linear regressions to analyse cross-sectional data for the period between 2005 and 2015 collected from Thomson Reuters DataStream. Our result indicates that the relationship between financial slack and CSR performance in the following year is mixed with both positive and negative relationships being present. Our most important finding is a pattern indicating that during the year 2008 the relationship changed from being positive to negative. This implies that the more funds a company has at its discretion, the less likely it is for them to invest it in developing their CSR performance the following year. This could have severe negative implications on shareholders, stakeholders and society.

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Truong, Alex, und Walid Dost. „Hållbarhetsredovisning i bankbranschen : En kvalitativ studie över hur banker kommunicerar sitt hållbarhetsarbete“. Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23464.

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Hållbarhetsredovisning är ett instrument som har två grundläggande funktioner: ett instrument för ökad transparens och ett för styrning av hållbarhetsprocesser. Transparensperspektivet innefattar hur företaget genom sin hållbarhetsredovisning kan presentera sitt hållbarhetsarbete så att det blir mer synligt för dess intressenter. Styrningsperspektivet handlar om hur företag kan kontrollera, mäta och målstyra de hållbarhetsfrågor som anses vara viktiga genom hållbarhetsredovisning. I dagsläget är det framförallt större företag som väljer att hållbarhetsredovisa. Forskning visar att företag inom miljökänsliga branscher lägger större vikt vid hållbarhetsredovisning än företag inom mindre miljökänsliga branscher. Under hösten 2016 infördes en lagändring i årsredovisningslagen som innebär att alla stora svenska företag är skyldiga att hållbarhetsredovisa. Eftersom bankerna är en mäktig aktör i kampen för en hållbar utveckling vill vi undersöka hur lagkravet har påverkat bankernas hållbarhetsredovisning och även om bankernas hållbarhetsredovisning håller på att utvecklas till en standard för branschen. Syftet med uppsatsen är att undersöka förekomsten av förändringar i hur företag inom den svenska bankbranschen redovisar sitt hållbarhetsarbete efter införandet av den nya redovisningslagen. Vidare vill vi undersöka förekomsten av likheter mellan bankernas hållbarhetsredovisning och om det går mot en normativ riktning för branschen. Vår studie ska bidra till den befintliga forskningen inom området för hållbarhetsredovisning. För att kunna besvara på vårt syfte har vi valt en kvalitativ forskningsstrategi med en deduktiv forskningsansats. Vår forskning utgår från befintliga teorier på området och syftet är att undersöka om vi kan finna bevis för dessa teorier i vår forskning. Vår analys visar att det har skett en tydlig förändring i hur bankerna kommunicerar de olika nyckelorden och den kontext inom vilken orden används. För samtliga banker har det skett en markant ökning av ord kopplat till kontexten ledningsperspektiv och värderingar och principer. Dessutom har andelen ord kopplat till kontexten framtida planer minskat avsevärt. En annan slutsats som vi har kunnat dra är att det nya lagkravet även har bidragit till en ökad jämförbarhet av hållbarhetsredovisningen mellan företag inom samma bransch. Det kan förklaras med att företag inom samma bransch oftast har samma utmaningar, risker och centrala resultatindikatorer.
Sustainability reporting is an instrument that has two basic functions: an instrument for increased transparency and one for controlling sustainability processes. The transparency perspective includes how the company can present its sustainability work through its sustainability report so that it becomes more visible to its stakeholders. The governance perspective is about how companies can control, measure and target the sustainability issues that are considered important through sustainability reporting. At present, it is mainly large companies that choose to make sustainability reports. Research shows that companies in environmentally sensitive industries place greater emphasis on sustainability reporting than companies in less environmentally sensitive industries. In autumn 2016, a legislative amendment was introduced in the Annual Accounts Act, which means that all major Swedish companies are obliged to report on sustainability. As the banks are a powerful player in the struggle for sustainable development, we want to investigate how the legal requirement has affected the banks 'sustainability report and even if the banks' sustainability report is developing into a standard for the industry. The purpose of the thesis is to investigate the occurrence of changes in how companies in the Swedish banking industry report their sustainability work after the introduction of the new Accounting law. Furthermore, we want to investigate earlier times of similarities between the banks' sustainability reporting and whether it is moving towards a normative direction for the industry. Our study will help with existing research in the area of sustainability reporting. In order to answer our purpose, we have chosen a qualitative research strategy with a deductive research approach. Our research is based on existing theories in the area and the purpose is to investigate whether we can find evidence for these theories in our research. Analyzes show that there has been a clear change in how the banks communicate the various keywords and the context within it or the words. For all banks, there has been a significant increase in words linked to the context management perspective and values and principles. In addition, the proportion of words linked to the context of future plans has decreased significantly. Another conclusion we have been able to draw is that the new legal requirement also contributes to increase Affordability of the Sustainability Report between companies within the same industry. This can be explained by companies in the same industry often have the same challenges, risks and key performance indicators.

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Lindström, Konrad, und Pontus Engdahl. „Global Reporting Initiative-rapportering i två branscher : En komparativ studie om Global Reporting Initiative-rapportering“. Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85686.

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Sustainability reporting today is an important tool for companies to show how they work with sustainable development. The design of the companies' sustainability reports can vary since the regulations can be seen as somewhat vague. GRI provides a framework and standards that create a common language for organizations and its reporting of current economic, environmental, and social aspects. However, GRI is voluntary to follow which creates a possibility for both similarities and differences in companies' sustainability reporting. The study was conducted with a qualitative research strategy and a comparative design. The purpose of this study is to investigate the sustainability work of selected companies based on sustainability reporting according to GRI based on stakeholder theory, legitimacy theory and institutional theory. The aim of the study is to compare companies active in the trade and real estate industry to distinguish any similarities and differences. To shed light on the purpose of the study, an analysis of the companies' sustainability reports of four selected years has been carried out, as well as an interview from one of the real estate companies. A comparison has then been made between the companies to point out potential similarities or differences. The analysis of the empirical material indicates that there are some similarities and differences between the surveyed industries' reporting of GRI standards. The main differences are found in the social part of GRI reporting, while the financial and environmental reporting appears to be equally similar. Development over time of GRI reporting also differs between industries. These similarities and differences have been analyzed with the use of stakeholder theory, legitimacy theory and institutional theory.

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Sanfridsson, Ellinor, und Kajsa-Stina Thörnblom. „Aktiekapitalets storlek? : en undersökning utifrån flera intressentperspektiv“. Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-25725.

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Aktiebolag är en av de vanligaste bolagsformerna och förekommer i två skilda former, publika och privata. Vid uppstart av ett aktiebolag, oavsett form, krävs ett aktiekapital, men det som skiljer dem åt är dess storlek. För att starta ett privat aktiebolag krävs idag ett aktiekapital på 25 000 kr, vilket ändrades från 50 000 kr den 1 januari 2020 som följd av att förslaget Ds 2019:6 fick genomslagskraft. Förslaget sändes ut till ett antal utvalda instanser som Justitiedepartementet ville erhålla synpunkter från. Samtidigt hade övriga allmänheten också möjlighet att inkomma med synpunkter, utan att det blivit tillfrågade. Responsen till förslaget Ds 2019:6 utgjordes av totalt 47 remissvar från olika instanser. Problemdiskussionen i studien indikerar på att det råder delad mening angående aktiekapitalets storlek och funktion. Detta leder fram till studiens syfte, att undersöka intressenternas attityder, utifrån inkomna remissvar, gällande lagändringen av aktiekapitalets sänkning från 50 000 kr till 25 000 kr för privata aktiebolag. Utöver detta syftar studien även till att undersöka om intressenternas attityder har haft en påverkan på beslutet att sänka aktiekapitalet. För att uppnå studiens syfte har en kvalitativ innehållsanalys valts, då huvudmomentet i studien består av att analysera de inkomna remissvaren gällande förslaget Ds 2019:6. I studien har även en abduktiv forskningsansats valts, då en ren induktiv ansats eller en ren deduktiv ansats inte anses vara aktuell. Studien omfattar ett totalurval på 47 instanser, då samtliga remissvar har bearbetats, vilket utgör studiens empiri och ligger till grund för studiens analys. De instanser som utgör studiens empiri har delats in i olika intressentkategorier utifrån en modifierad intressentmodell. Kategorierna som förekommer i studien är följande: myndigheter, lärosäten, ideella föreningar, domstolar, branschorganisationer och företagsfrämjande organisationer. Utifrån intressentkategorierna presenteras instansernas initiala inställning samt en redogörelse av remissvaren, där det skapas en uppfattning att instanserna har relativt liknande synpunkter. Till följd av studiens analys dras slutsatserna att det är svårt att generalisera den allmänna attityden samt att instanserna inte har haft en större påverkan än vad den initiala inställningen indikerat på gällande attityden till förslaget Ds 2019:6.
Limited companies are one of the most common forms of company and occur in two different forms, public and private. When starting a limited company, regardless of form, a share capital is required, but what distinguishes them is its size. To start a private limited company, a share capital of SEK 25,000 is required today, which was changed from SEK 50,000 on January 1st, 2020 as a result of the impact of proposal Ds 2019:6. The proposal was sent out to a number of selected instances from which the Justitiedepartementet wanted to receive comments. At the same time, the rest of the public also had the opportunity to submit comments, without being asked. The response to the proposal Ds 2019: 6 consisted of a total of 47 consultation responses from various instances. The problem discussion in the study indicates that there is a divided opinion regarding the size and function of the share capital. This leads to the purpose of the study, to examine the stakeholders' attitudes, based on comments received, regarding the law change of the share capital reduction from SEK 50,000 to SEK 25,000 for private limited companies. In addition to this, the study also aims to investigate whether the stakeholders' attitudes have had an impact on the decision to reduce the share capital. To achieve the purpose of the study, a qualitative content analysis has been chosen, as the main part of the study consists of analyzing the comments received regarding the proposal Ds 2019:6. In the study, an abductive research approach has also been chosen, as a pure inductive approach or a pure deductive approach is not considered relevant. The study comprises a total sample of 47 instances, as all consultation responses have been processed, which constitutes the study's empirical data and forms the basis for the study's analysis. The instances that make up the study's empirical data have been divided into different stakeholder categories based on a modified stakeholder model. The categories that appear in the study are the following: authorities, universities, non-profit associations, courts, industry associations and business promotion organizations. Based on the stakeholder categories, the instances' initial attitude is presented, as well as an account of the consultation responses, where an opinion is created that the instances have relatively similar views. As a result of the study's analysis, the conclusions are drawn that it is difficult to generalize the general attitude and that the instances have not had a greater impact than what the initial attitude indicated on the current attitude to the proposal Ds 2019: 6.

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Lindberg, Therese, und Jacob Sennhed. „Omfattningen av hållbarhetsredovisning för svenska företag : Vilka bolagsstyrningsmekanismer påverkar omfattningen?“ Thesis, Linköpings universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-158009.

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Bakgrund Inför företagens bokslut år 2017 ska större företag även uppföra och presentera en hållbarhetsredovisning som komplement för de finansiella måtten. Företagen behöver dock inte följa regleringen om de förklarar varför. Undersökningar tyder ändå på brister i hållbarhetsredovisningen där informationen inte är komplett trots den nya regleringen. Genom systemorienterade teorier samt positiv redovisningsteori finns det förväntningar om hur företagens bolagsstyrningsmekanismer ska påverka hållbarhetsredovisningen. Syfte Syftet med studien är att förklara huruvida bolagsstyrningsmekanismer påverkar omfattningen av företags hållbarhetsredovisning. Metod Denna studie utgår från en deduktiv ansats med en kvantitativ metod. Hypoteser har formulerats utifrån systemorienterade teorier och positiv redovisningsteori kopplat till tidigare forskning om bolagsstyrning. Studien utgår från en tvärsnittsdesign där det empiriska materialet utgörs av sekundärdata och undersökts genom regressionsanalyser. Slutsats Studiens resultat visar att det finns ett signifikant samband mellan utländskt ägande och hållbarhetsredovisningens omfattning. Till skillnad från tidigare studier finns det även ett svagt negativt samband mellan en kvinnlig VD och omfattningen. Till sist visar studiens resultat att det finns positiva samband mellan kontrollvariablerna revisorns uttalande samt applicering av GRI och omfattningen, där GRI resulterade i starka samband.
Introduction Ahead of company´s annual account for year 2017, larger companies will also construct and present a sustainability report as a complement to the financial measures. However, the companies do not have to follow the regulations if they explain why. Surveys nevertheless indicate shortcomings in the sustainability report where the information is not complete despite the new regulation. Through system-oriented theories and positive accounting theory, there are expectations as to how companies' corporate governance mechanisms will affect the sustainability report. Purpose The purpose of this study is to explain whether corporate governance mechanisms affect the extent of corporate sustainability report. Method This study has a deductive approach with a quantitative method. Hypothesis has been formulated through system-oriented theories and positive accounting theory connect with earlier research about corporate governance. The study has a cross-sectional design where the empirical data consist of secondary data and then examined in regression analyzes. Conclusion The study's results show that there is a significant correlation between foreign ownership and the extent of the sustainability report. Contrary to previous studies, there is also a slight negative correlation between a female CEO and the extent. Finally, the study's results show that there are positive correlations between the control variables auditor's statement and the application of GRI and the extent, where GRI resulted in strong relationships.

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Enström, Frida, und Emma Hermanssson. „Utvärdering av hållbarhetsredovisning : En studie som visar viktiga faktorer vid aktieägarnas utvärdering och jämförelser av hållbarhetsredovisningar“. Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-14152.

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Bakgrund Idag inkluderas arbetet med CSR i företagens verksamheter och de upprättar också hållbarhetsredovisningar vilket är en följd av ökade påtryckningar från samhället och företagets intressenter, däribland aktieägare. Tidigare studier konstaterar att informationen i hållbarhetsredovisningar varierar väldigt mycket vilket försvårar möjligheten att som läsare kunna utvärdera olika hållbarhetsredovisningar och jämföra mellan olika företag. Till exempel måste aktieägarna tolka och värdera CSR-aktiviteterna på rätt sätt för att det ska skapa ett värde för dem. Företagets arbete med CSR kan skapa värde genom att det ökar förtroendet hos intressenterna och vid negativa händelser skyddar det företaget. Syfte Vårt syfte är att bidra med förståelse för hållbarhetsredovisningens användbarhet vid en jämförelse mellan olika företag samt vilken information som är viktig för aktieägare att utvärdera i hållbarhetsredovisningar. Genomförande Vi har genomfört vår studie i linje med den kvalitativa metoden. Vi har samlat in empiri via sex semistrukturerade intervjuer. Analysen av det empiriska resultatet i förhållande till de teorier och de tidigare studierna som presenterats i vår teoretiska referensram har lett till fram till vår slutsats. Resultat Studien visar att transparens, trovärdighet och väsentlighet är viktiga faktorer för aktieägare att utvärdera i hållbarhetsredovisningar. Aktieägare bör dessutom utvärdera risker, samt sannolikheten att dessa kommer inträffa och vad det kommer att få för konsekvenser. Vår studie visar att hållbarhetsredovisningarna är användbara vid en jämförelse mellan olika företag eftersom utvärderingen sker utifrån helhetsperspektiv, vilket gör att aktieägarna kan bortse att hållbarhetsrapporterna redovisar olika slags information.
Background Today companies include CSR in their operations and establish sustainability reports which is a consequence of increased pressure from society and company stakeholders, including shareholders. Previous studies find that the information in sustainability reports varies, which complicates the ability of readers to evaluate different sustainability reports and compare it between companies. For example, to receive value from the CSR-activities, shareholders must in a correct way interpret and value the activities. Companies' work with CSR can create value for shareholders by increasing the trust of stakeholders which leads to protection of the company when negative events occur. Purpose Our purpose is to contribute to understanding the use of sustainability reports when comparing between different companies and what information that is important for shareholders to evaluate in sustainability reports. Methods We conducted our study in line with the qualitative method. The empirical data was gathered through six semi-structured interviews. Analyses of the empirical result in relation to theories and previous studies presented in our theoretical framework led to our conclusions. Results This study shows that transparency, credibility and essential are important factors for shareholders to evaluate in sustainability reports. Shareholders should also evaluate risks, as well as the probability that these will occur and what it will have for consequences. Our study shows that sustainability reports are useful when comparing different companies because the evaluation is based on the comprehensive picture, which allows shareholders to ignore the fact that the companies report different types of information.

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Chiarini, Ludovica, und Nadia Khedachi. „Sustainability reporting in project-based industries: a European study with a focus on the motion picture industry“. Thesis, Malmö universitet, Fakulteten för kultur och samhälle (KS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-23260.

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Project-based industries (PBIs) and more specifically the motion picture industry (MPI) are industries with fluid workflows composed of non-standardised routines. The constant and massive employment of resources on an industrial level (energy usage, waste production, ephemeral decors, food consumption, transportation) generates a considerable negative impact on the environment. These industries are not striving towards sustainable development due to their ever changing work processes but have still not suffered from consumers’ backlash as many others are currently experiencing (fast fashion).Nonetheless, sustainability reporting (SR) is a rising phenomenon among MPIs due to an increased awareness about climate change and the need to shift business priorities towards a triple bottom line approach.With the employment of the major theories traditionally used to explore sustainability reporting, this thesis analysed the current stage of sustainability reporting practices in project-based industries with a focus on the motion picture industries in Europe (UK, France, Italy and Sweden). To reach this purpose, a theoretical tryptic supported the argumentation: the institutional theory, legitimacy theory and stakeholder theory were employed in synergy.Eventually, researchers confirm that SR is a rising practice and that it is not harmonised among its users. Given the lack of tailored legislative framework, organisations adventure themselves into self-assessment and third-party assessment with incohesive methodologies. Overall the motivations behind such a transition mainly emanate from personal conviction for sustainability, rather than established institutional or social pressure. Lastly, collaboration and stakeholders considerations are a reality and contribute to a more genuine engagement of MPIs into SR.

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Vahlberg, Josefin, und Elin Broman. „Integrerad hållbarhetsredovisning : En kvantitativ studie om vad som påverkar företags val att upprätta sin hållbarhetsredovisning som integrerad eller som från årsredovisningen en avskild rapport“. Thesis, Linköpings universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-167526.

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Bakgrund Intresset för hållbarhetsredovisning är något som har ökat under de senaste åren. Enligt Hållbarhetslagen är det krav på att stora företag i Sverige årligen ska upprätta en hållbarhetsrapport antingen integrerat eller som från årsredovisningen en avskild rapport. Idag är det en aktuell diskussion om huruvida hållbarhetsredovisningen ska integrerat eller som en avskild rapport. Syfte Studien syftar till att förklara vilka faktorer som har påverkat svenska börsnoterade bolag att upprätta sin hållbarhetsrapport som integrerad eller som från årsredovisningen en avskildrapport innan och efter kravet om lagstadgad hållbarhetsredovisning. Metod Den kvantitativa tvärsnittsstudien har genomförts med en deduktiv ansats. Empirin har samlats in genom granskning av företags årsredovisningar samt hållbarhetsrapporter. Slutsats Studiens resultat visar att det finns faktorer som påverkar företagens val i att upprätta en integrerad hållbarhetsredovisning. Studien fann positivt signifikanta samband mellan den beroende variabeln Integrerad hållbarhetsredovisning och de oberoende variablerna företagsstorlek, branschtillhörighet samt val av revisionsbyrå.
Introduction The interest in sustainability reporting is something that has increased in recent years. According to the Sustainability Act, large companies in Sweden must annually prepare a sustainability report either integrated or as a separate report from the annual report. There is a current discussion about whether the sustainability report should be integrated or as a separate report. Purpose The study aims to explain what factors have influenced Swedish listed companies to prepare their sustainability report as integrated or as a separate report from the annual report, before and after the requirement for statutory sustainability reporting. Method This quantitative cross-sectional study has been conducted through a deductive approach. Empirical data has been collected through reviews of companies' annual reports and sustainability reports. Conclusion The study's results show that there are factors that influence companies' choices in establishing an integrated sustainability report. The study found a positive significant relationship between the dependent variable Integrated Sustainability Report and the independent variables company size, industry affiliation, and choice of audit firm.

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Yekini, Cecilia Olukemi. „Corporate community involvement disclosure : an evaluation of the motivation & reality“. Thesis, De Montfort University, 2012. http://hdl.handle.net/2086/6910.

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This study focused on Corporate Community Involvement Disclosures (CCID), a theme usually disclosed under Corporate Social Responsibility Disclosures (CSRD) in annual reports. The primary aim of the research is to investigate the genuineness and raison d'être of CCID in annual reports. To do this the researcher adopted a holistic approach employing an extensive theoretical framework, which integrates Legitimacy, Stakeholder, Agency, Signalling and Semiotics theories and asking three main research questions. Firstly, what are the motivations for CCID in annual reports? Secondly, what is the information content of CCID in annual reports? And lastly, how real is CCID in annual reports? That is can CCID be read and construed as a real measure of corporate community development (CCD)? Using content analysis and a quality score index the study examined a panel dataset covering the period from 1999 to 2009. The data was collected from a sample of 803 annual reports of 73 UK companies taken from the FTSE 350 companies and cutting across all ten industries of the Industrial Classification Benchmark (ICB) Index. Generally the study is more of a quantitative study with hypotheses developed and tested with panel data regression models in order to provide answers to the three research questions. However, due to the sensitivity of the third research question, in addition to panel regression, the researcher performed a qualitative analysis of question three using semiotics. The study provided evidence to show that CCID as disclosed in annual reports have an undertone of reputation/impression management like other CSR disclosures (CSRD). The community activities reported do not seem to address the expectations of the local communities per se; rather the disclosures seemed to be targeted at a wider stakeholder group that is likely to offer immediate reward for such disclosures. Similarly result from semiotic analysis revealed that signification of reality is either doubtful or unreal for most companies sampled. The study is unique as it is the first to explore the reality of CCID as it appears in annual reports using a combination of a panel study approach and semiotics. In addition a major contribution of the study is that it explored the ways in which multiple theoretical underpinnings can inform research by developing a CCID Meta-theory model and thus provided a robust and enriched analysis and unique insights into the CCID phenomenon.

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Andersson, Sanna, und Christine Tigerstrand. „Nyckelt till hållbarhet : En fallstudie i den praktiska användningen samt nyttan med hållbarhetsnyckeltal“. Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-17024.

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Syfte: Syftet i denna studie uppkom ur vårt intresse för nyckeltalsanvändning inom ett relativt nytt område som hållbarhet. Vi läste på om hållbarhetsnyckeltal och ur denna tidigare forskning inom ämnet så blev vårt syfte att skapa en ökad förståelse kring den praktiska användningen samt nyttan med hållbarhetsnyckeltal, med avseende på TBL-modellen. Metod: Studien bygger på en kvalitativ forsningsmetod inom vilken personliga intervjuer har utförts på fem fallföretag. Intervjuerna spelades in och sedan jämfördes samt analyserades resultatet av dessa med det teoretiska ramverket inom studien. Resultat & slutsats: Studien har visat på vilken praktisk användning samt nytta hållbarhetsnyckeltal har eller skulle kunna ha för företag eller organisationer. Studien har därutöver också visat på att företag och organisationer aktivt talar om hållbarhet samt att hållbarhetsfrågor är integrerade i den dagliga verksamheten.

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Björkefelt, Miranda, H. Ebba-Lotta Granbom und Johanna Stegborg. „Hållbarhetsarbete på operativ nivå i en livsmedelskoncern - Vad görs och varför?“ Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-80941.

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Bakgrund och Problem: Hållbarhetsarbete blir allt viktigare för organisationer att ta hänsyn till för att möta intressenters krav och för att få legitimitet i samhället. Då hållbarhetsarbetet påverkar många delar av organisationen är det viktigt att arbetet integrerar alla dess delar. Idag är många organisationer aktiva med att implementera hållbarhetsarbete i verksamheten vilket ofta leder till att arbetssätten i organisationens olika enheter förändras. Syfte: Denna studie syftar till att få en djupare förståelse för hur hållbarhetsarbetet i butikerna förhåller sig till den koncerngemensamma hållbarhetsstrategin. Teoretisk referensram: Studien utgår från intressentteorin, legitimitetsteorin, möjlighet och risker samt informella och formella styrverktyg. Metod: En fallstudie har gjorts på tre dotterbolag tillhörande Axfoodkoncernen. Studien är utformad enligt en kvalitativ undersökningsmetod och har en abduktiv forskningsansats. Det empiriska materialet har samlats in via fem semistrukturerade intervjuer samt Axfoods hållbarhetsstrategi “Mat 2030” som är koncernens vision för de nästkommande åren. Slutsats: På operativ nivå är det dagliga arbetet påverkat av hållbarhetsarbetet. Ute på enheterna arbetar man med att lyfta fram hållbara produkter, källsortera, informerar kunder och minska matsvinn. Arbetet på operativ nivå i de olika butikskedjorna skiljer sig åt på grund av att de riktar sig till olika kundgrupper. Axfood skapar dock genom utbildningar en enighet kring värderingar vad gäller hållbart arbete genom koncernens enheter. Detta bidrar till en företagskultur som lägger stor vikt i hållbarhetsarbete med grund i samhälleligt ansvar och legitimitet snarare än ekonomisk vinning. Nyckelord: Hållbarhetsarbete, Operativ nivå, Styrverktyg, Intressentteorin, Legitimitetsteorin.
Background and Problem: Sustainability work is becoming increasingly important for organizations to consider meeting stakeholder demands and to gain legitimacy in society. As the sustainability work affects many parts of the organization, it is important that the work is integrated in all its parts. Today, many organizations are active in implementing sustainability work in the business, which often lead to changes in the way the organization's various units work. Purpose: This study aims to gain a deeper understanding of how the sustainability work in the stores relates to the Group-wide sustainability strategy. Theoretical reference frame: The study is based on stakeholder theory, legitimacy theory, opportunity and risks and management tools. Method: A case study has been conducted on three subsidiaries belonging to the Axfood Group. The study is designed according to a qualitative research method and have a deductive research approach. The empirical material has been collected via five semi-structured interviews and Axfood's sustainability strategy “Mat 2030” which is the Group's vision for the next few years. Conclusion: At operational level, the daily work is affected by the sustainability work. Out on the units, work is being done to highlight sustainable products, source sort, inform customers and reduce food waste. Work at the operational level in the various retail chains is different because they target different customer groups. Through training, however, Axfood creates an agreement on values regardingsustainable work through the Group's units. This contributes to a corporate culture that places great emphasis on sustainability work against social responsibility and legitimacy rather than financial gain. Key words: Sustainability work, Operational level, Management tools, Stakeholder theory, Legitimacy theory.

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Mild, Sofia, und My Andersson. „Det ser väl på det hela taget ganska bra ut, eller? : En kvalitativ granskning av företags hållbarhetsrapporter“. Thesis, Högskolan för lärande och kommunikation, Högskolan i Jönköping, HLK, Globala studier, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-31626.

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Lam, Daniel, und Amel Hasanovic. „Diskurser som legitimerande verktyg : En diskursanalys av hållbarhetsredovisningar inom kläd- och flygbranschen i Skandinavien“. Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21610.

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Det blir allt vanligare för företag att publicera hållbarhetsrapporter som innehåller krav från intressenter. Tidigare studier genom denna kommunikationskanal har fokuserat på innehållet och inte på hur rapporterna konstruerar företagets hållbarhet. Syftet med denna studie är att undersöka hur en organisation kommunicerar i sin hållbarhetsrapport för att anses legitim genom specifika diskursiva strategier. I fallstudien används diskursiva strategier som en teoretisk referensram, men även som metodisk utgångspunkt. Dessutom undersöker fallstudien datamaterial som hämtats från företag som verkar inom kläd- och flygindustrin, publikationer från tidigast 2017. Analysprocessen som används i denna uppsats är genom en diskursanalys där resultatet visar att företagen tillämpar olika diskursiva strategier som ett legitimerande verktyg genom hela sin hållbarhetsrapport. Det gör att företagen framstår som hållbara.
increasingly common for companies to produce sustainability reports containing demands from stakeholders. Previous studies through this communication channel has focused on the content and not on how constructions of the company's sustainability are made in their report. The purpose of this study is to examine how an organization communicates in its sustainability report in order to perceive as legitimate through specific discourses. The authors of this case study use discourses as a theoretical point of view which is also used as a method. This case study examines empirical material retrieved from companies operating in the apparel and aviation industry published after 2017. The analytical process used in this essay is through a discourse analysis which shows that companies apply various discourse strategies as a legitimacy device throughout their sustainability report. Companies can therefore appear sustainable as a result of gaining legitimacy. This paper is written in Swedish.

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Lapoutte, Alexandrine. „Gouvernance et légitimité : le modèle mutualiste“. Thesis, Brest, 2013. http://www.theses.fr/2013BRES0071/document.

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Ce travail porte sur la gouvernance mutualiste. A partir d’un cadre d’analyse fondé sur la légitimité, nous avons cherché à comprendre comment s’exprime la légitimité en contexte mutualiste aujourd’hui. La proposition faite est qu’il existe nécessairement un gap entre la légitimité construite par les dirigeants et la légitimité perçue par les parties prenantes. Les dirigeants déploient alors des stratégies de légitimation par une communication mutualiste. Le modèle mutualiste deviendrait un outil de gestion des parties prenantes. Dans une phase de recherche quantitative auprès des parties prenantes impliquées, nous identifions un socle commun partagé ainsi qu’un gap mutualiste, qui porte sur la perception que l’entreprise maîtrise son projet et contribue au territoire. Une typologie des parties prenantes est dressée autour d’un clivage horizontal. L’analyse qualitative de discours révèle des systèmes de références sensiblement différents selon les entreprises. Nous distinguons trois approches dans la gestion de la légitimité en contexte mutualiste : communicationnelle, politique et managériale
This work concerns the mutualist governance. From a frame of analysis based on legitimacy theory, we tried to understand how appears legitimacy in mutual organisation context today. The proposal is that it exists inevitably a gap between the legitimacy built by managers and the legitimacy perceived by the stakeholders. Managers display then strategies of legitimization by a communication based on mutualist references. The mutualist model would become a management tool. In a phase of quantitative research with the involved stakeholders, we identify a common base shared between stakeholders, as well as a mutualist gap, which concerns the perception that the company masters its projet and contributes to the territory. A typology of the stakeholders is drawn up around a horizontal split. The qualitative analysis of speech reveals different patterns, based on communication, politics and management

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Obradovac, Haris, und Qendrim Shatri. „Hur påverkar upplevd nytta av revision valet att anlita revisor i etablerade och nyetablerade bolag?“ Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10814.

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Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag. Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen. Den upplevda revisionsnyttan kunde analyseras genom att vi identifierade olika faktorer som anses påverka valet av att anlita revisor. Enligt studien kan vi inte påvisa någon åtskillnad angående revisionens upplevda nytta mellan etablerade och nyetablerade bolag. Studien visar indikationer på att faktorer som kunskapstillförsel, förbättring, försäkring, tradition, trygghet och legitimitet förklarar vad ägarna anser vara nyttan med revision. Vidare är dessa faktorer bidragande orsaker till att etablerade och nyetablerade bolag väljer att anlita en revisor.
The removal of the auditor requirement has led to the fact that a small company stands between hiring an auditor or not. The purpose of the study was to explore how the perceived usefulness of auditing affects the choice of hiring an auditor or not, for established and new established companies. The survey was conducted through a qualitative research method whose purpose was to gain an in-depth understanding of the factors that influence the above mentioned choice regarding established and new established companies. Through interviews, the study examined the factors the owners in both established and new established companies consider to affect the choice to hire auditor. The theoretical framework is based on agent theory, legitimacy theory, institutional theory and stakeholder theory. The framework is the basis for the collection of empirical data and the analysis. The perceived usefulness of hiring an auditor could be analyzed in that we identified various factors considered to influence the choice of hiring an auditor. According to the study, we can not show any distinction regarding auditing perceived benefit between established and newly established companies. The study shows indications that factors such as the supply of knowledge, improvement, insurance, tradition, security and legitimacy explains what the owners consider to be the benefits of auditing. Furthermore, these factors are contributing causes in why established and newly established companies choose to hire an auditor.

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Anouz, Mohamad, und Aldin Zahirović. „Hållbarhetsredovisning : en studie om vilken påverkan bransch och storlek har på företagens hållbarhetsrapporter mellan tre branscher“. Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-21105.

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Sociala och miljömässiga frågor är ämnen som spelar en central roll för hur synen på en hållbar och rättvis värld ska fungera i framtiden. Syftet med studien var att undersöka hur branschtillhörighet och företagsstorlek i form av antalet anställda påverkar mängden hållbarhetsinformation företag rapporterar i sina hållbarhetsrapporter. Uppsatsen undersökte femton företag som är listade på Stockholmsbörsens Large Cap, där finans-, industri- och telekombranschen studerades. Studiens syfte och hypoteser undersöktes utifrån en kvantitativ forskningsansats i form av en multipel fallstudie, där en innehållsanalys genomfördes av respektive företags hållbarhetsrapporter för året 2019. Innehållsanalysen utgick ifrån en checklista som skapades utifrån GRIs uppställda riktlinjer för hållbarhetsrapportering. Insamlad data flyttades sedan över från checklistan till en kodningsmall. Detta gjordes i syfte att visa en tydligare bild över antal rapporterade parametrar och att kvantifiera studiens frågeställning till siffror. Den insamlade empirin analyserades sedan utifrån den givna teoretiska referensramen, där studiens syfte och material kopplades till legitimitet- och intressentteorin. Studiens slutsats visar på att både branschtillhörighet och företagsstorlek i form av antalet anställda är en avgörande faktorer på mängden information en hållbarhetsrapport innehåller.
Social and environmental issues are topics that play an important role in envisioning a sustainable and fair future. The purpose of this study was to investigate how industry affiliation and company size, measured by the number of employees, affect the amount of information a company reports in its sustainability report. The thesis examined fifteen companies listed on the Stockholm Stock Exchange's Large Cap, which included companies in the finance, industrial and telecom sectors. The purpose and hypotheses of the study were examined by using a multiple case study through a quantitative research approach, where a content analysis was conducted on each of the respective companies' sustainability reports for the year of 2019. The content analysis was built upon a checklist based on GRI's established guidelines for sustainability reports. The collected data was then transferred from the checklist to a coding template. This was done in order to show and to quantify the study's research topic in to numbers. The collected empirical data was thereafter analyzed based on the given theoretical frame of reference, where the purpose and materials of the study were linked to the legitimacy and stakeholder theories. The study's conclusion indicates that both industry affiliation and company size in terms of the number of employees are a crucial factors in the amount of information a company puts in its sustainability report.

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Ahmed, Zeineb, und Maja Cecavac. „Hållbarhetsredovisning i banksektorn : En undersökning av motiv till hållbarhetsredovisning och lagkravets påverkan“. Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21601.

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Syfte Syftet med den här undersökningen är studera vad som driver företagen inom banksektorn till att upprätta en hållbarhetsredovisning och vad en hållbarhetsredovisning kan tillföra till företaget. Vidare ska undersökningen granska om lagen om hållbarhetsredovisning i årsredovisningslagen som infördes juli 2016 har påverkat utformningen på hållbarhetsredovisningen för banksektorn. Metod Studien har en fallstudiedesign med två kvalitativa datainsamlingsmetoder. Undersökningen har genomförts på fem utvalda företag inom banksektorn. Insamling av data sker via telefonintervjuer med de undersökta företagen samt kvalitativa innehållsanalys på respektive företags hållbarhetsredovisningar som upprättats från år 2015 fram till år 2018. Resultat Undersökningens insamlade data visade på att företagen hållbarhetsredovisar för att det är naturligt. De främsta motiven till att upprätta en hållbarhetsredovisning är påtryckningar och förväntningar från intressenter och bibehåll av legitimitet. Att upprätta en hållbarhetsredovisning har genererat fler positiva effekter än negativa, som exempelvis intern och extern legitimitet och ett starkt rykte och varumärke. Studien har även visat att lagkravet som infördes juli 2016 gällande hållbarhetsredovisningen har inte haft någon väsentlig påverkan på utformningen av företagens hållbarhetsredovisning, utöver att vissa områden som lagen innefattar har blivit mer spetsade i hållbarhetsredovisningarna. Originalitet/värde Studien bidrar till en ökad förståelse kring vad som driver företag inom banksektorn att hållbarhetsredovisa och vad det sedan har tillfört till företagen. Den har även bidragit till att få en djupare förståelse kring lagkravet som infördes juli 2016 som en ny företeelse. Lagen är relativt ny och därav har inte mycket forskning gjorts på området kring hur lagen faktiskt påverkat företaget.
Purpose: The aim of this study is to research what motivates companies in the banking sector to establish sustainability accounting reports, and what these reports can add to a company from a business perspective. The perspective is linked to three different theories: stakeholder theory, legitimacy theory and institutional theory. Furthermore, this study will examine whether the law on sustainability accounting in annual reports, issued in July 2016, has influenced the formation of sustainability accounting reports within the banking sector.Methodology: This essay has a case study design. The research has been conducted on five selected companies within the banking sector. Two different methods of qualitative data collection were used: telephone interviews, and qualitative content analysis on reports prepared between 2015 and 2018.Result: The collected data showed that companies produce sustainability accounting reports because it is natural. The main reasons for establishing a sustainability accounting report are pressure and expectations from stakeholders and the maintenance of legitimacy. Establishing a sustainability accounting report has generated more positive effects than negative, such as internal and external legitimacy and a strong reputation and brand. The study has also shown that the legal requirement that was introduced in July 2016 regarding sustainability accounting has not made a significant impact on the formation of the companies' sustainability accounting reports, besides becoming sharper in all areas covered by the law.Originality/value: The study contributes to an increased understanding of what motivates companies within the banking sector to engage in sustainability accounting and what it has subsequently added to companies. It has also contributed to a deeper understanding of the legal requirements introduced in July 2016 as a new phenomenon. The law is relatively new and therefore much research has not been done in the area of how the legal requirements have actually affected companies.

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Larsson, Josefine, und Sophie Svensson. „Lika men ändå så olika : Intressenters tolkning och jämförelse av företag som använder GRI vid hållbarhetsrapportering“. Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-416774.

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Intressenter är allt mer engagerade kring miljön vilket har bidragit till att det har blivit viktigare för intressenter att göra hållbara beslut. Att företag tar hänsyn till sina intressenter och redovisar sitt arbete gällande hållbara frågor i en hållbarhetsrapport kan bidra till att företaget uppnår legitimitet, vilket kan vara avgörande för deras överlevnad. För att intressenter skall kunna ta beslut eller investera i företag vill de kunna jämföra företag emellan, detta för att kunna fatta dem rätta besluten oavsett vad det gäller. Men då riktlinjerna för hur företag skall eller bör rapportera är många kan det betyda att resultatet kan variera stort och påverka jämförbarheten. Global Reporting Initiative är det mest använda ramverket inom hållbarhetsrapportering, men är endast ett hjälpmedel med riktlinjer för hur rapporteringen bör gå till. Syftet med denna studie var därför att undersöka om hållbarhetsrapporter, med ramverket GRI, påverkar intressenters tolkning och jämförelse mellan företag. För att uppnå syftet med studien och kunna besvara frågan genomfördes sju semistrukturerade intervjuer. Genom att studera två anonyma företags hållbarhetsrapporter fick respondenterna besvara frågor angående jämförbarhet, tolkning och legitimitet. Genom att analysera respondenternas svar utifrån legitimitetsteorin, intressentteorin och jämförbarhet resulterade studien i att sex av sju respondenter ansåg att rapporterna avvek väldigt mycket från varandra, varav den ena var bristfällig gällande många aspekter. De hade svårt att tolka och förstå den ena rapporten vilket också bidrog till att det i princip var omöjligt att uppnå legitimitet och jämförbarhet för dessa företag. Respondenterna hade önskat att det fanns en standard och standardiserade nyckeltal för att lättare uppnå jämförbarhet. Detta tyder på att behovet av ett tydligt och mer följdriktigt ramverk kan vara betydande för att öka legitimiteten, trovärdigheten och jämförbarheten i rapporterna.
The topic of sustainability is a topic that most people are familiar with. But something that is relatively new and foreign to most is sustainability reporting. companies report how they work on issues related to the environment, social conditions, staff, respect for human rights and countering corruption. Reporting this to its stakeholders can be significant as it displays and create legitimacy and be crucial to the company's existence. Stakeholders also want to be able to compare companies in order to make the right decisions, but this can be problematic as there are several ways to report the same matter. Therefore, the purpose of the study is to investigate how comparability and legitimacy are affected based on how companies prepare their sustainability report. What the study finds is that legitimacy and comparability are negatively affected by the few guidelines that currently prevail.

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Arvidsson, Niclas, und Jonatan Alvarson. „Rapporteringskravets påverkan på hållbarhetsrapporteringen : En jämförelse av innehållet mellan fyra olika branscher“. Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26529.

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Bakgrund och problemdiskussion: Hållbarhet har blivit ett växande samtalsämne och ett ökat tryck på hållbarhet har lett till att ett lagkrav har tillsatts för att företag ska redovisa hållbarhet i årsredovisningen. Bland annat har GRI tagit fram riktlinjer för en tydlig struktur för hållbarhetsredovisningen men problemet är att företaget jobbar med olika intressenter och använder sig av olika indikatorer vid redovisningen vilket i sin tur gör det svårt att jämföra olika hållbarhetsredovisningar med varandra. Syfte och frågeställning: Syftet med denna studie är att undersöka vad svenska börsnoterade företag presenterar i sina hållbarhetsrapporteringar. Vidare är syftet att bidra till en ökad förståelse kring hur olika företags hållbarhetsrapportering skiljer sig åt innehållsmässigt både över tid och mellan branscher. Studiens svarar bland annat på frågeställningen om kring hur innehållet i hållbarhetsrapporterna har förändrats mellan 2015 och 2020. Metod: För att besvara studiens frågeställning genomförs en kvantitativ innehållsanalys på totalt tjugo olika företags hållbarhetsrapporteringar. I studien valdes granskning av börsnoterade företag från fyra olika branscher, totalt fem företag från varje bransch. För innehållsanalysen används ett kodningsschema som skapats utifrån kategorierna ekonomiskt, miljömässigt och socialt. Kategorierna är tagna från Triple Bottom Line. Analysen genomförs som en kvantitativ analys enligt ordmetoden och observerar samt markerar begrepp och ord som kan kopplas till kategorierna i kodningsschemat. I studien undersöks även ifall det finns någon statistiskt signifikant korrelation mellan antalet sidor som företagen presenterar och antalet observationer som gjorts. Empiri och slutsats: Resultatet från studien tyder på att företagens fokus i redovisningen har skiftat från social hållbarhet 2015 till att den miljömässiga hållbarheten istället är den kategori som presenteras mest frekvent 2020. Innehållsmässigt i företagens redovisning är det i princip samma begrepp som används de båda åren. Det är endast inom den miljömässiga kategorin som nya begrepp eller att vissa miljömässiga delar har blivit ett större avsnitt i företagens rapportering. Från studien är den största skillnaden mellan åren omfattningen av företagens redovisning, antalet observationer och sidor ökade från 2015 till 2020. Korrelationen mellan variablerna visar även statistisk signifikans.
Background and problem discussion: Sustainability has become a growing topic of discussion and an increased pressure on sustainability has led to a legal requirement being added for companies to report sustainability in the annual report. Among other things, GRI has developed guidelines for a clear structure for sustainability reporting, but the problem is that the company works with different stakeholders and uses different indicators in the reporting, which in turn makes it difficult to compare different sustainability reports with each other. Purpose and question: The purpose of this study is to investigate what Swedish listed companies present in their sustainability reports. Furthermore, the purpose is to contribute to an increased understanding of how different companies' sustainability reporting differs in content both over time and between industries. The purpose of the study is also to answer the questions about how the content of the sustainability reports has changed between 2015 and 2020. Method: To answer the study's question, we carry out a quantitative content analysis of a total of twenty different companies' sustainability reporting. In the study, we have chosen to examine listed companies from four different industries, a total of five companies from each industry. For the content analysis, we will use a coding scheme that we do ourselves where we start from the categories economically, environmentally, and socially. The categories are taken from the triple bottom line. The analysis is performed as a quantitative analysis according to the word method where we observe and mark concepts and words that we link to the categories in our coding scheme. The study also examines whether there is any statistically significant correlation between the number of pages that companies present and the number of observations made. Empirical data and conclusion: The results from the study indicate that the companies 'focus in the report has shifted from social sustainability in 2015 to that environmental sustainability is instead the category that is presented most times in 2020. In terms of content in the companies' accounts, the two concepts are used in the same way. the years. It is only in the environmental category that we find new concepts or that certain environmental parts have become a larger section in the companies' reporting. From the study, what distinguishes most between the years is the scope of companies' accounts, the number of observations and pages increased remarkably from 2015 to 2020. The correlation between the variables also shows statistical significance.

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Tjellander, Simon, und Hassan Mahmood. „Den upplevda revisionsnyttan : Ur revisionspliktiga och icke-revisionspliktiga företags perspektiv“. Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-22438.

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År 2010 avskaffades den obligatoriska revisionen för småföretag i Sverige. Detta resulterade i att en majoritet av icke-revisionspliktiga företag valde bort revision. Trots detta finns det ett antal företag som väljer frivillig revision. Revisionen kan medföra mängder av fördelar som påverkar den upplevda revisionsnyttan. Därmed syftar denna studie till att undersöka skillnader och likheter i upplevd revisionsnytta mellan revisionspliktiga och icke-revisionspliktiga företag, samt de faktorer som påverkar den upplevda revisionsnyttan. Med stöd av olika teorier samt tidigare forskning har olika indikatorer som kan påverka den upplevda revisionsnyttan identifierats samt sex hypoteser genererats. De teorier som lagt grunden för studien är i synnerhet den institutionella teorin, legitimitetsteorin, intressentteorin samt agentteorin. För att uppnå studiens syfte har ett kvantitativt metodval gjorts och en enkätundersökning genomförts. Totalt erhölls 168 svar som därmed utgör studiens empiriska underlag. Med hjälp av IBM SPSS har diverse statistiska beräkningar genomförts för att besvara studiens syfte. Studiens resultat indikerar på att icke-revisionspliktiga företag upplever en högre revisionsnytta än vad de revisionspliktiga företagen gör. Resultatet visar även att revisionspliktiga och icke-revisionspliktiga företag upplever revisionsnytta av olika anledningar. Eftersom studien är jämförande i sin natur görs ett empiriskt bidrag. Detta innebär att studiens empiri kan bistå framtida jämförelsestudier inom ämnet. Utöver det empiriska, tillför studien även ett teoretiskt samt praktiskt bidrag till diverse aktörer, akademiska likaväl som affärsrelaterade.
In 2010 the obligatory audit regulation was abolished for small companies in Sweden. This led to most non-statutory audited companies opting out of being audited. Despite this, there are still several companies that choose to be audited voluntarily. Being audited can bring numerous advantages that affect the perceived audit benefit. Thus, the purpose of this study is to investigate similarities and differences in the perceived audit benefits between statutory and non-statutory audited companies, as well as the factors that affect the perceived audit benefit. With the support of previous research, different indicators that can affect the perceived audit benefits have been identified, and six hypotheses have been generated. The theories that lay the foundation of the study are the institutional theory, the legitimacy theory, the stakeholder theory and the agency theory. A quantitative approach has been applied by using a questionnaire survey. 168 answers were acquired in total, which in turn constitutes the empirical data of the study. By using IBM SPSS, various statistical calculations have been performed to achieve the purpose of the study. The results of the study indicate that non-statutory audited companies experience a higher audit benefit than their counterparts. Another finding is that statutory and non-statutory companies experience audit benefits for different reasons. Because the study is comparative, the empirical content may contribute to future comparative studies within the context. The study also makes theoretical and practical contributions for various actors, both academic and business related.

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Norvik, Johan, und Adrian Wagner. „Hållbarhetsredovisning i publika och statliga bolag : En kvalitativ studie om skillnader i publika och statliga bolags hållbarhetsredovisning“. Thesis, Linköpings universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-166548.

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Background Sustainability reporting is a relatively unregulated phenomenon in comparison to the legislation and norms regarding the reporting of financial information. With a broader spectrum of interpretation regarding how sustainability reporting should be executed, other factors beyond legislation and norms gets an impact on the application of reporting on sustainability. A comparison between state owned enterprises and publicly listed companies was done in this study with the goal of distinguishing the differences in the sustainability reporting. Purpose The purpose of this study is to examine and compare the sustainability reporting amongst state owned enterprises and publicly listed companies. Method The study is qualitative with a mostly deductive approach. The data was collected by doing a thematic content analysis on the chosen companies annual and sustainability reports. Conclusion Several essential differences in the sustainability reporting were identified and discussed in context to the theoretical frame of references.
Bakgrund Hållbarhetsredovisning är ett förhållandevis oreglerat fenomen om man jämför med lagstiftning och normer kring redovisningen av finansiella rapporter. Med ett större tolkningsutrymme för hur redovisningen av hållbarhet ska utföras, kan andra faktorer utöver lagstiftning och normer påverka utformningen av hållbarhetsredovisningen. En jämförelse mellan statligt ägda bolag och publika bolag genomfördes i denna studie för att undersöka vilka skillnader som förelåg i hållbarhetsredovisningen bland valda bolag. Syfte Studiens syfte är att undersöka och jämföra hållbarhetsredovisningen i statliga och publika bolag. Metod Studien är kvalitativ med en främst deduktiv ansats. En tematisk innehållsanalys av bolagens års-och hållbarhetsredovisningar gjordes. Slutsats Flera väsentliga skillnader i hållbarhetsredovisningen identifierades och diskuterades i kontext till den teoretiska ramverket.

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Pinola, Joakim, und Christoffer Larsson. „Vad påverkar graden av frivillig redovisning om Covid-19? : En kvantitativ studie av svenska börsnoterade företag“. Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-25730.

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Den rådande Covid-19-pandemin har haft en stark negativ påverkan på efterfrågan världen över vilket kommit att påverka de svenska företagen i allra högsta grad. Efterfrågetappet som pandemin inneburit har lett till en stor ekonomisk oro för företagen och dess intressenter. Pandemin har dock visat sig påverka företag och branscher olika mycket vilket kan komma att avspegla sig i den frivilliga informationen som företagen lämnar i sina finansiella rapporter. Denna studie syftar till att undersöka om olika mått på finansiell ställning kan påverka graden av upplysning om Covid-19. Med hjälp av en kvantitativ innehållsanalys granskas 100 vd-ord som 25 slumpmässigt valda svenska börsnoterade företag inom fem olika branscher lämnat i sina kvartalsrapporter för 2020. Studiens empiriska material lyckas förklara en del av variationen i upplysning om Covid-19.
The current Covid-19-pandemic has had a strong negative impact on demand worldwide, which has affected Swedish companies to a high degree. The loss of demand caused by the pandemic has led to great financial concern for companies and their stakeholders. However, the pandemic has been shown to affect companies and industries to varying degrees, which may be reflected in the voluntary disclosures that companies provide in their financial reports. This study aims to investigate whether different measures of financial performance can affect the degree of disclosure about the Covid-19-pandemic. By using a quantitative content analysis for reviewing 100 CEO letters that 25 Swedish randomly selected listed companies from five different industries have submitted in their quarterly reports for 2020. The empirical result of the study succeeds to explain some of the variation in disclosures about Covid-19.

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Al-Halwachi, Jafar, und Maria Eklind. „Sustainability assurance : A qualitative study exploring the assurance process, team and report of sustainability assurance“. Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172161.

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Sustainability assurance is on the uprising. Nowadays, more and more companies are thinking about sustainability which resulted in a growing market for sustainability assurance. The global reporting initiative (2013, p.6) defines sustainability assurance as “the use of external, independent reviews of sustainability management processes and final disclosures is intended to increase the robustness, accuracy and trustworthiness of disclosed information.”. Unlike financial auditing, sustainability assurance ismostly unregulated and there are various guidelines and frameworks issued to help the assurance provider. The lack of mandatory regulations has resulted in a fragmented assurance environment where different approaches is used by different assurance providers. This in turn has contributed to the sustainability assurance process being unknown. The uncertainty around sustainability assurance affect the usersof the assurance report, for example stakeholders’, which can find it difficult to identify, interpretand compare the results of the sustainability assurance.The purpose of this study is to contribute to the limited knowledge on sustainability assurance, by investigating the sustainability assurance from both auditors’ and non-auditors’ perspectives.To assist in fulfilling the purpose, four main themes were developed; assurance team, assurance process, assurance report and the future of sustainability assurance. To fulfill the purpose of this study, the research questions are;“What is the audit process of sustainability reports?”“What does the sustainability assurance team look like?”“What does the sustainability assurance report look like?”The result in this study suggests that the process of sustainability assurance looks different depending on the assurance provider. The findings also suggest that the assurance team almost looks the same, regardless who is the assurance provider. When it comes to the results regarding the assurance report, it is evident that there are many ways to improve theusefulness and informativeness of the report. Furthermore, the findings of this study contribute to the limited knowledge of sustainability assurance by thoroughly exploring the assurance process.

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Löfman, Elin, und Caroline Jonsson. „Why are Companies Doing Good, and What Good Does it Do? : A Qualitative Study of Managers' Interpretations and Drivers of Adopting Sustainable Development Practices“. Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-122023.

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Despite being a fairly new concept, sustainable development is gaining more attention from social actors. The demand on companies to incorporate sustainable development practices is therefore increasing. Previous research has emphasized that companies are influential drivers of sustainable development practices and many claim to work actively with the issue, yet few have implemented such practices to a sufficient extent. Many companies who claim to be working actively with sustainable development were found to be uncertain of what it implies. Moreover, manufacturing companies tend to be greatly dependent on the consumption of raw material, energy and waste disposals and are therefore often affected by changes associated with sustainable development. Thus, the purpose of this study is to identify what drives manufacturing companies to commit to sustainable development practices. In the field Management of Sustainable Development, previous research has neglected drivers of sustainable development in relation to managers’ differing interpretations of the concept, constituting a research gap. It has also been suggested by previous research to investigate sustainable development from an organizational perspective, thus this study investigates individual managers’ interpretations and what drives companies to adopt sustainable development practices. The following research question has therefore guided this study: What drives manufacturing companies to adopt sustainable development practices and how do these drivers vary depending on managers’ interpretations of the term? In order to investigate this phenomenon and fulfill the purpose of our study, a qualitative approach was deemed most suitable. Six manufacturing companies in Västerbotten County were interviewed using a semi-structured approach. In addition, a triangulation method was used, where official and organizational documents were collected from each participating company to complement the interview data and decrease subjectivity. The analysis of our empirical data resulted in a compiled analysis of the key findings, where we found that manufacturing companies in Västerbotten perceive sustainable development as an ambiguous term and interpret it differently but consider environmental factors as a central feature of the term. Furthermore, we can conclude that the adoption of sustainable development practices is facilitated by establishing a separate sustainable development strategy or incorporating sustainable development into the company’s general business strategy.

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Abuhajaj, Ayham, und George Lampis. „Strategy Formulation Process in Crisis Management : Volkswagen Case Study“. Thesis, Högskolan Dalarna, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:du-25266.

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Aim: The aim of this study is to understand what strategies are used over time by a company facing a transgressional CSR crisis, in order to regain legitimacy, and towards which stakeholder group these strategies are directed. Methods: In order to achieve our aim, Qualitative case study based on secondary data published by Volkswagen as well as news articles were used to identify what strategies the company used over time. Results: To be able to answer our aim, different theoretical lenses were used; SCCT response strategies, legitimization strategies, strategy formulation process and stakeholder theory. Therefore, four main different strategies were identified, minimize attribution, blind adaptation to strategy 2025, US differentiation and internal moral reasoning. The former two were addressed to all stakeholders while the latter two were concerned with specific stakeholder groups. Conclusions: Strategy formulation process during a transgressional CSR crisis is a complex procedure and literature on crisis management should move away from static frameworks towards a more dynamic understanding of how strategies can come to life. Coupled with the complexity of societal expectations in general, a company might have to adopt the paradoxical approach even for one stakeholder. Lastly, an addition to Situational Crisis Communication Theory is proposed.

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Olausson, Jesper, und Fransson Jessica Brattén. „Hållbarhetsredovisningens utformning och innehåll : En komparativ studie mellan tre branscher“. Thesis, Karlstads universitet, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68465.

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Hållbarhet är ett aktuellt ämne i dagens samhälle och nämns ofta i mediesammanhang. Planeten är överbefolkad, människor svälter och levnadsstandarden skiljer sig markant mellan jordens kontinenter. Även jordens resurser används i större mån än vad planeten klarar av och detta leder i sin tur till att miljön blir lidande. Detta har bidragit till att samhället idag har höga krav på hur företag arbetar kring hållbarhet. Intressenternas krav har i sin tur lett till att upprättande av hållbarhets- redovisningar har blivit allt vanligare. Syftet med denna uppsats är att undersöka hur hållbarhetsredovisningar utformas i tre olika branscher i Sverige och jämföra dessa för att urskilja eventuella likheter och olikheter som kan finnas. Vidare kommer även alternativa förklaringar till likheterna och olikheterna framföras. Branscherna som har studerats är hemelektronikbranschen, klädbranschen och livsmedels- branschen. För att besvara studiens syfte och frågeställningar har en djupgående analys av 15 företags hållbarhetsredovisningar gjorts. Sedan har dessa företag jämförts för att ha möjlighet att urskilja eventuella likheter och olikheter. Utifrån det empiriska materialet kan det utläsas att utformningen av de granskade rapporterna är olika till utseendet men att innehållet är relativt likt. Dock finns det ett fåtal skillnader i innehållet vilket kan bero på vilken miljö som respektive företag är aktiva i och vilka krav intressenterna har på ett företags hållbarhetsarbete. Likheter mellan branscherna och företagen kan förklaras med hjälp av legitimitetsteorin och den institutionella teorin. Företag vill uppnå legitimitet gentemot samhället i stort och det kan göras genom att efterlikna de företag som upprättar framgångsrika hållbarhetsrapporter. Studien är en kartläggning av hållbarhetsredovisningar i tre olika branscher där likheter och olikheter framhävs samt eventuella förklaringar till varför företag utformar sin hållbarhetsredovisning på de sätt de har gjort.
Sustainability is an up-to-date issue and it’s often mentioned in media. The planet is overpopulated, people are starving and the living conditions differ significantly between the continents. The resources of the earth are used to a greater extent than the planet is capable of. This has led to environmental problems and that the society has high demands of corporate social responsibility. Stakeholders’ requirements have led to the fact that the establishment of sustainability reports has become more common. The purpose of this thesis is to examine how sustainability reports are designed in three different industries in Sweden and compare them to distinguish any similarities or differences that may exist. Further, alternative explanations for the similarities and differences will be made. The industries that have been studied are the following: consumer electronics industry, clothing industry and food industry. In order to answer the study's purpose and questions, an in-depth analysis of 15 companies’ sustainability reports has been made. Then a comparison has been made between these companies and industries in order to determine if there are any similarities or differences. Based on the empirical material, the design of the reviewed reports is different in appearance but the content is relatively similar. However, there are also a few differences in the content and these may depend on the environment for which each company is active and what kind of requirements its stakeholders have on the company's sustainability work. Similarities between the industries and companies can be explained with the help of legitimacy theory and institutional theory. Companies want to achieve legitimacy towards the society and one way to do this is to imitate the companies that establish successful sustainability reports. The study is a mapping of sustainability reports in three different industries, highlighting similarities and differences, as well as possible reasons why companies design their sustainability report in the way they have done.

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Werner, Thom, William Johansson und Rydberg Johan Finn. „Från dåtid till nutid : En studie om förändringar kring hållbarhetsredovisning mellan åren 1998–2019“. Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-48544.

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Titel From then till now - A study of changes in sustainability reports from 1998-2019. Level Bachelor thesis in Business Administration Authors William Johansson, Johan Finn Rydberg, Thom Werner Tutor Esbjörn Segelod Date 2020-06-09 Keywords Sustainability, Sustainability reports, Signalling theory, Stakeholder theory, Business emissions, Equality, Corruption, Donation, Business Research, GRI, CSR, CSR history, Voluntary disclosure and Legitimacy theory. Research Questions How have the sustainability reports changed in different GRI frameworks and how have it affected companies in different branches, depending on pages and line of business between 1998–2019? How have the word in the categories: environment, social and economic responsibility changed in companies sustainability reports between the years 1998–2019? Purpose The purpose with this study is to examine how businesses sustainability reports associated with energy-, automotive- and forest and paperproduct have effected their sustainability reports from an environmental, social and economical perspecitve from year 1998–2019. Method The method of this study is a quantitative method with a content analysis that consists of 75 sustainability reports in total where 62 of these 75 reports was used. These 62 reports are coming from 25 different companies associated to energy-, automotive and forest and paperpoduction. The study was made of sustainability reports from the year 1998 to 2019. The result of the study encoded to a scheme of code. Conclusion The conclusion of this study shows an increase of the sustainability reports in all three branches. The most of the words shows an increase from 1998-2019.
Titel Från dåtid till nutid - En studie om förändringar i hållbarhetsredovisning mellan åren 1998–2019. Nivå Kandidatuppsats Författare William Johansson, Johan Finn Rydberg, Thom Werner Handledare Esbjörn Segelod Datum 2020-06-09 Nyckelord Sustainability, Sustainability reports, Signalling theory, Stakeholder theory, Business emissions, Equality, Corruption, Donation, Business Research, GRI, CSR, CSR history, Voluntary disclosure och Legitimacy theory. Frågeställningar Hur har företags hållbarhetsredovisning påverkats av förändringen i GRI:s ramverk, mätt i antal sidor samt branschtillhörighet mellan åren 1998-2019? Hur har begrepp inom miljö, socialt och ekonomiskt ansvar förändrats i företags hållbarhetsredovisningar mellan åren 1998–2019? Syfte Syftet med studien är att undersöka hur svenska företag i branscherna fordon, energi samt skog- och pappersproduktion har påverkat sin hållbarhetsredovisning utifrån miljö, socialt och ekonomiskt perspektiv, mellan åren 1998–2019. Metod Studiens tillvägagångssätt är kvantitativ metod med innehållsanalys som var tänkt att bestå av totalt 75 stycken hållbarhetsrapporter men endast 62 stycken kunde användas. Dessa 62 rapporter kommer från 25 olika företag som tillhör energi, skogs- och pappersproduktion och bilbranschen. Studien använde sig av hållbarhetsredovisningar från 1998–2019. Resultatet kodades därefter i ett kodningsschema. Slutsats Den slutsats som kan uppsatsen visar är att en ökning av antal hållbarhetsrapporter har ökat i alla tre branscher. Även de flesta orden påvisar en ökning under 1998–2019.

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Lodhia, Sumit, und sumit lodhia@anu edu au. „The World Wide Web and Environmental Communication: A study into current practices in the Australian Minerals Industry“. The Australian National University. Faculty of Economics and Commerce, 2007. http://thesis.anu.edu.au./public/adt-ANU20080506.164718.

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This thesis explores the factors that influence the extent to which the World Wide Web (henceforth web) is utilised by corporations in an environmentally sensitive industry to communicate with their stakeholders in relation to environmental issues. The study initially establishes, in theory, the communication potential of the web and possible factors which can impact on the extent to which this potential is utilised for environmental communication. Subsequently, it examines the use of the web by specific companies in the Australian minerals industry for communicating environmental issues to their stakeholders over time. Explanations for current practices are established through an analysis of the impact of the factors established in theory on web based environmental communication in the Australian minerals industry.¶ A model was established to guide the research process for this study. Drawing upon media richness theory (Daft & Lengel, 1984, 1986; Sproull, 1991; Valacich et al., 1993), the Media Richness Framework was developed to provide criteria for assessing the communication potential of the web. It was also posited that the extent to which this potential is utilised in practice is dependent on managements web based communication needs. These needs incorporate timeliness, accessibility, presentation and organisation, and interaction. Contextual factors, which include limitations of web based technologies, economic, internal organisational and external stakeholder issues, influence these needs.¶ Case study research (Hagg & Hedlund, 1979; Yin, 2003a, 2003b; Scapens, 2004) was used as the methodological approach for this thesis in order to obtain an in-depth understanding of current web based environmental communication practices. An evaluation of the websites of mining companies was used as the basis for selecting three companies as cases. These cases involved a triangulation of approaches towards data collection: monitoring corporate websites on a regular basis; interviewing appropriate personnel in these organisations; and evaluating documents related to the companies environmental communication practice. Data gathered from interviews, websites and documents were analysed for individual cases and then through cross-case comparisons. The intention was to confirm the research model and to potentially extend it through a consideration of other factors not identified in theory but evident in current practices.¶ The findings of this research indicate that even though the web has the potential to enhance environmental communication in an environmentally sensitive industry that is subject to extensive stakeholder pressures, there is variation in its use by companies in the Australian minerals industry. An evaluation of the practices of the three chosen companies highlighted that while the web is used extensively by these companies in comparison with other corporations in the industry, the case study companies were at different stages of web based environmental communication.¶ Managements web based environmental communication needs and the influence of contextual factors on these needs explained the variation in web based environmental communication across all three companies. Moreover, two other factors emerged from the field; these are referred to as the double-edged sword and change in management philosophy. These findings from the field highlight that the need for communication through the web could have unintended consequences while a change in management could alter the current approach towards web based environmental communication.¶ This study into the use of the web in the Australian minerals industry highlights that the medium has an impact on environmental communication practice. Further research could assess the communication potential of the various media used for environmental communication in order to extend the explanatory power of the current study. This study also outlines arguments in support of extending theorisation in environmental communication. Existing theories for social and environmental accounting, such as stakeholder and legitimacy theory (Roberts, 1992; Lindblom, 1993; Deegan, 2002) need to be accompanied by other theoretical perspectives in order to capture a range of potential factors that could impact environmental communication practices. Such insights could provide a comprehensive understanding of environmental communication in different contexts.

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Eriksson, Stina, und Olga Khroustova. „Hur ett globalt detaljhandelsföretag framställer sig som ett hållbart företag : Longitudinell diskursanalys av H&M:s hållbarhetsrapporter år 2002 och 2018“. Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-19591.

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Diskurser kan ses som samhälleliga diskussioner där sociala fenomen definieras. I kontexten hållbarhetsrapportering innebär detta att diskurser formar bilden av hur sociala aktörer uppfattar vad som är ett hållbart företag. Därmed blir det betydelsefullt hur ett globalt företag konstruerar bilden av sig själv som ett hållbart företag. Hållbarhetsfrågorna har hamnat alltmer i fokus. Hållbarhetsrapportering är ett sätt för företag att kommunicera sitt hållbarhetsarbete till intressenter. Detaljhandelsföretag kännetecknas av att produktionen är främst förlagd till utvecklingsländer och hålls ofta ansvariga för hur deras leverantörer agerar. Syftet med denna studie är att visa vilka diskurser ett globalt detaljhandelsföretag använder i sina hållbarhetsrapporter för att konstruera bilden av sig själv som ett hållbart företag samt hur dessa diskurser förändrats över tid. Studien har en kvalitativ ansats med fallstudie som undersökningsform. Det empiriska materialet består av H&M:s hållbarhetsrapporter för år 2002 och 2018. Diskursanalys är studiens analysmetod. Resultatet av studien visar att H&M:s sätt att framställa sig som ett hållbart företag har förändrats över tid. Ambitionen att leda modebranschen i hållbarhetsarbetet samt att lämna ett positivt bidrag till världens miljö- och socioekonomiska utmaningar kan stå för den tydligaste diskursförändringen. Studiens bidrag är att visa hur H&M framställer sig som ett hållbart företag över tid. Eftersom diskurser i företags hållbarhetsrapporter konstruerar bilden av vad sociala aktörer uppfattar som ett hållbart företag, har det betydelse vilka diskurser detaljhandelsjätten H&M använder.
Discourses are societal discussions where social phenomena are being defined. In the context of sustainability reporting it means that discourses shape the image of what people percieve as a sustainable company. Consequently it is important how a global company constructs the image of a sustainable company. Issues of sustainability get increasingly more attention. Sustainability reporting is a tool for companies to communicate their sustainability performance to their stakeholders. Retail companies with production outsourced to developing countries are often held responsible for the actions of their suppliers. The aim of this study is to show the discourses used by a global retail company in the sustainability reports in order to construct the image of a sustainable company, as well as to show how these discourses change over time. The study has a qualitative approach designed as a case study. The empirical material consists of H&M’s sustainability reports covering 2002 and 2018. The method is discourse analysis. The result of the study shows that H&M’s way to construct the image of a sustainable company has changed over time. The most distinct discourse change is the ambition to lead the fashion industry to sustainability and to give a positive contribution to the environmental and socio-economical challenges the planet faces. The study provides knowledge of how H&M constructs the image of a sustainable company over time. Discourses in sustainability reports shape the image of a sustainable company and thereby influence the way people percieve what a sustainable company is. That is why it is important to analyse the discourses the global retail company H&M uses.

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