Införandet av hållbar utveckling: En fallstudie om upplevda utmaningar vid mätning och redovisning av mjuka värden
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
”Sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs”. This is the definition of sustainable development and lately organizations have begun to take interest in its social and environmental impact. Corporate Social Responsibility (CSR) is a way for organizations to adopt sustainable development. CSR includes three aspects which are the economic, social and environmental aspect. This study disregards the economical aspect to favor the other two which from here on are called soft values. Through sustainability reporting these soft values can be measured and reported to stakeholders to achieve legitimacy. Global Reporting Initiative (GRI) is a framework used for sustainability reporting. The first research question of this study describes and compares perceived challenges in regard to adaption of sustainable development in a small organization. The second research question describes and compares perceived challenges in regard to measuring and reporting soft values in a small organization. Room for interpretation was achieved through comparison of the perceived challenges between different functions of the organization. To answer the research questions, four semi structured interviews was conducted within a case study between different parts in an economic association. This study’s analysis shows differences and similarities regarding perceived challenges between different parts of the organization and also between empirical data and the theoretical framework. The result of the study presents perceived challenges regarding the adaption of sustainable development and also regarding measurement and reporting of soft values. The conclusion of the study is that the adaption of sustainable development in a small organization could result in several challenges. The principal challenges might be to develop a strategy for sustainable development and to, without a framework, measure and report soft values. Some of these challenges differ between functions of the organization. The separation of challenges could be a result of an indistinct strategy for sustainable development and a possible inadequate communication in the organization.
Place, publisher, year, edition, pages
2014. , 44 p.
Social Behaviour Law
Samhälls-, beteendevetenskap, juridik, Hållbar utveckling, hållbarhetsredovisning, mjuka värden, utmaningar, mätning, redovisning
IdentifiersURN: urn:nbn:se:ltu:diva-56191Local ID: cfa38561-e463-4e94-a919-8ed6f3eb03ecOAI: oai:DiVA.org:ltu-56191DiVA: diva2:1029578
Subject / course
Student thesis, at least 15 credits
Business Administration, bachelor's level
Validerat; 20140619 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved