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Föregångare inom hållbarhetsredovisning i Sverige: En studie av vilken information som lämnas i de ledande företagens rapporter 
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2011 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Abstract

Corporate Social Responsibility (CSR) has expanded from being a corporate environmental responsibility to also comprise an economic and social responsibility in the society where the company acts. The expression CSR may seem vague as there exist no definition of what should or should not be included in this voluntary work of sustainability companies are expected to perform. Triple Bottom Line, developed by Elkington, is a theory that marks out the three parts, namely economic, environmental and social responsibility, that forms the foundation for a common set of regulations, G3 from The Global Reporting Initiative, for sustainability reporting.

The research within this area is somewhat ambiguous and it is not necessarily easy to find what characterizes a good sustainability report. This leads to a situation where the actual reports of today have great impact on the progression of others in terms of inspiration and example.

This study aims to analyze a set of leading sustainability reports in terms of content and balance between the three parts, economic, environmental and social responsibility. The selection of reports is based on positive feedback and attention within the frame of reference selected for this study.

The three parts have by all been reported yet not necessarily in the actual sustainability report. The part that gained primary attention was environment, followed by social and finally the economical responsibility, which contradicts the theory in which all shall gain equal attention. Within this study it has also been concluded that a stakeholders dialog is a sections given great room by all companies. As a result of these findings the authors have chosen to revise Elkington’s TBL-model to better fit the companies’ sustainability reports including also the stakeholder dialog.

Place, publisher, year, edition, pages
2011. , p. 37
Keywords [sv]
CSR, Corporate social responsibility, TBL, Triple bottom line, hållbarhetsredovisning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-15138ISRN: ORU-HHS/FEK-AG-2011/0002--SEOAI: oai:DiVA.org:oru-15138DiVA, id: diva2:406882
Subject / course
Företagsekonomi
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-05-25 Created: 2011-03-28 Last updated: 2017-10-17Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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