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GRI – ett verktyg för företag att fabricera en hållbar verklighet?
Karlstads universitet, Fakulteten för humaniora och samhällsvetenskap (from 2013), Handelshögskolan (from 2013).
Karlstads universitet, Fakulteten för humaniora och samhällsvetenskap (from 2013), Handelshögskolan (from 2013).
2023 (Svenska)Självständigt arbete på avancerad nivå (magisterexamen), 20 poäng / 30 hpStudentuppsats (Examensarbete)Alternativ titel
GRI - a tool for companies to fabricate a sustainable reality? (Engelska)
Abstract [en]

In society today, there is a great focus on sustainability and that companies should contribute to sustainable development. One way to do this is through transparency between the company and its stakeholders regarding how they work on these important issues. This is done through sustainability reports that can be designed in different ways, but this study focuses on those that follow the Global Reporting Initiative, which is the dominant framework globally.

 

Prior research has shown mixed conclusions regarding GRI and its usefulness. In these, both positive and negative aspects of the framework have been highlighted. This study examines what and how high and low ranked businesses based on SBI report to study the usefulness of GRI. In addition, various theories will be used to examine what may be the reasons for the similarities and differences between the groups. This result is also related to prior research that studied sustainability reporting in connection with the selected theories.

 

The study was conducted as a method where qualitative data was quantified through a quantitative content analysis. The sustainability reports of 32 companies were reviewed based on their GRI-index and data was then statistically tested using Chi-square-tests and a Fisher's exact test. The study shows that there is no significant difference in what the high and low ranked businesses report. This difference applies to the total number of indicators as well as within the different series, economic, environmental and social. Regarding how the companies report, the study shows that the low ranked businesses are more likely to report indicators for which they do not meet the requirements, this result is also statistically significant. The reasons for the similarities and differences that were identified can be discussed in relations to institutional theory, legitimacy theory and stakeholder theory.

Ort, förlag, år, upplaga, sidor
2023. , s. 79
Nyckelord [en]
Sustainability reporting, Usefulness, Global Reporting Initiative
Nyckelord [sv]
Hållbarhetsrapportering, Användbarhet, Global Reporting Initiative
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:kau:diva-95662OAI: oai:DiVA.org:kau-95662DiVA, id: diva2:1773659
Ämne / kurs
Företagsekonomi
Utbildningsprogram
Civilekonomprogrammet
Handledare
Examinatorer
Tillgänglig från: 2023-06-28 Skapad: 2023-06-22 Senast uppdaterad: 2023-06-28Bibliografiskt granskad

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