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Svenska börsbolags val av ramverk ihållbarhetsredovisning
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

År 1992 gick startskottet för att hållbarhet skulle bli företags skyldighet utifrån tidigare sattaglobala hållbarhetsmål. Detta medförde en diskussion om hur hållbarhet skulle rapporteras.Inte förrän 25 år senare anammas detta som ett lagkrav för större företag i Sverige. Problemetär sålunda, att trots lagkrav om hållbarhetsrapportering finns det inget lagstyrt ramverk somföretag måste använda. Målet med studien är därmed att studera vilka ramverk som användsav Sveriges börsbolag. Börsbolagen delas även upp i olika branscher för att synliggöraeventuella skillnader kring ramverkens användning i respektive bransch. I samband med dettahar vi studerat vilka företag som hållbarhetsredovisar under tre olika tidpunkter; 2014, 2016samt 2018. Med hjälp av en kvantitativ innehållsanalys har bland annat följande slutsatserpåträffats: Att fler företag och branscher hållbarhetsredovisar, vilket beror påÅrsredovisningslagens tvingande isomorfism, samt att hållbarhetsrapporterna frambringarlegitimitet. Ramverken Global Reporting Initiative (GRI) Sustainability Reporting Standards,International Organization for Standardization (ISO), UN Sustainable Development Goals(SDG) och UN Global Compact (UN GC) är de mest använda ramverken.

Abstract [en]

The importance of sustainable responsibility for enterprises was introduced in 1992 lead bythe global goals of sustainability at the time. This evoked a discussion involving methods forthe accounting of sustainability. After a period of approximately 25 years, the SwedishAnnual Accounts Act was reformed to include legislation meaning larger enterprises ought toaccount for their sustainability work. Beyond this legislation, however, there is no guidanceregarding which framework an enterprise should turn to for help. The goal of this study hastherefore been to examine the uses of specific frameworks in listed companies on TheNASDAQ Stockholm stock exchange. The companies’ choice of framework is also examinedin regards to their line of business. Three points for measurement have been distinguished asthe years of 2014, 2016 and 2018. A quantitative content analysis was conducted whichgenerated a few conclusions. The results pinpoint that most companies, as well as most of thelines of businesses, conduct a sustainability report. It was also shown that businesses conductthese reports in regards to the legitimacy it earns them, as well as the compelling isomorphismthrough the Swedish Annual Accounts Act. The most frequently used frameworks weredistinguished as the Global Reporting Initiative (GRI) Sustainability Reporting Standards,International Organization for Standardization (ISO), UN Sustainable Development Goals(SDG) and the UN Global Compact (UN GC).

Place, publisher, year, edition, pages
2019. , p. 56
Keywords [en]
sustainability reporting, frameworks
Keywords [sv]
hållbarhetsredovisning, hållbarhetsrapport, ramverk, standarder
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-39178OAI: oai:DiVA.org:sh-39178DiVA, id: diva2:1360041
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2019-10-11 Created: 2019-10-10 Last updated: 2019-10-11Bibliographically approved

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CiteExportLink to record
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Citation style
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