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Hållbarhetsintegration – how to walk the talk: En studie om hur hållbarhetsrapportens mål och åtaganden kan integreras i verksamheten via ekonomistyrning
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2019 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Sustainability integration - how to walk the talk : A study on how the goals and commitments in the sustainability report can be integrated into the business through management control (English)
Abstract [sv]

Bakgrund: Hållbarhet har under de senaste åren blivit ett allt mer aktuellt diskussionsämne och 2016 infördes lagen om hållbarhetsrapportering i Sverige för att främja stora företags hållbarhetsarbete. Studier visar dock att många företag fortfarande pratar mer om hållbarhet än arbetar med det och frågan är därför hur hållbarhet kan bli en mer integrerad del av verksamheten. För att få medarbetare att arbeta i rätt riktning och uppfylla uppsatta mål används ekonomistyrning, så även vid integration av hållbarhet och hållbarhetsmål.

Syfte: Studien syftar till att undersöka samt skapa förståelse för hur hållbarhetsrapportens mål och åtaganden, med hjälp av ekonomistyrning, kan integreras i verksamheten och på så sätt bidra till förbättrat hållbarhetsarbete.

Genomförande: Studien är en kvalitativ flerfallsstudie med iterativ ansats. Det empiriska materialet har samlats in via semistrukturerade intervjuer med sex respondenter från sex olika fallföretag, som valdes ut med hjälp av ett målstyrt bekvämlighetsurval.

Slutsats: Studien resulterar i att företag arbetar olika mycket med hållbarhetsfrågans tre ansvarsområden, beroende på kontext. Vidare har informella styrmedel en mer framträdande roll vid integration av hållbarhet och hållbarhetsmål än formella styrmedel. Slutligen kommuniceras hållbarhet och hållbarhetsmål till anställda via ett antal olika forum, dels indirekta kanaler som intranät men även direkta kanaler som obligatoriska diskussioner.

Abstract [en]

Background: Sustainability has in recent years become an increasingly present topic of discussion and in 2016 the Swedish law about Sustainability Reporting was introduced to promote sustainable development of large companies. However, studies show that many companies are still talking more about sustainability than working with it and the question is therefore how sustainability can become a more integrated part of the business. In order to get employees to work in the right direction and meet set goals, management control is used, it can also be used when integrating sustainability and sustainability goals.

Purpose: The study aims to investigate and create an understanding of how the goals and commitments in the sustainability report, through management control, can be integrated into the business and thus contribute to improved sustainability.

Completion: The study is a qualitative multi-case study with an iterative approach. The empirical material has been collected through semi-structured interviews with six respondents from six different case companies, which were selected through a goal- oriented convenience sample.

Conclusion: The study concludes that companies has various focus on the three areas of sustainability, depending on their context. In addition, informal control instruments have a more prominent role in the integration of sustainability and sustainability goals than formal control instruments. Finally, sustainability and sustainability goals are communicated to employees through a number of different forums, indirect channels such as intranets as well as direct channels as mandatory discussions.

Place, publisher, year, edition, pages
2019. , p. 91
Keywords [en]
Sustainability, Sustainability integration, Management control, Sustainability reporting, CSR
Keywords [no]
Hållbarhet, Hållbarhetsintegration, Ekonomistyrning, Hållbarhetsrapportering, CSR
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-160343ISRN: LIU-IEI-FIL-A--19/03040--SEOAI: oai:DiVA.org:liu-160343DiVA, id: diva2:1352599
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2019-09-19 Created: 2019-09-19 Last updated: 2019-09-19Bibliographically approved

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