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Direktiv om granskning i svenska statliga bolag: en lukrativ eller destruktiv upplevelse?
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

"… en utveckling som tillfredsställer dagens behov utan att äventyra kommande generationers möjligheter att tillfredsställa sina behov".

Så definieras enligt Brundtlandkommissionen begreppet hållbar utveckling. Det handlar om att företag låter balansera ekonomiska, sociala och miljömässiga frågor i sin verksamhet. Tre ansvarsområden som på senare tid kommit att spela en allt mer betydande roll i såväl företag som samhälle. I Sverige lyder våra statligt ägda bolag under direktiv att redovisa sitt beaktande av ovanstående ansvarsområden i form av en hållbarhetsredovisning vilken dessutom ska kvalitetssäkras av oberoende tredje part.

Studien syftar till att beskriva och förklara vilka upplevda fördelar ovanstående direktiv frambringar. Vidare vill vi beskriva om de bolag som låter utföra kombinerad granskning upplever fördelar i större utsträckning än de som enbart låter utföra översiktlig granskning. Med hjälp av kvalitativ och kvantitativ undersökningsmetod avser vi förklara huruvida upplevda fördelar kan likställas med de incitament diverse teorier menar driver bolag att rapportera hållbarhetsarbete.

Resultatet visar att granskningen upplevs bland bolagen medföra fördelar oavsett granskningsprincip. Några större signifikanta skillnader har dock inte kunnat konstateras; varken avseende skillnader i upplevda fördelar eller fördelaktighet utifrån nyttjad granskningsprincip. Däremot kunde signifikanta skillnader påvisas i huruvida omsättningen varit påverkande faktor vid implementering av hållbarhetsrapportering. Dessutom framkom att bolag som rapporterat längre upplevde effektiviserade processer i större mån.

Abstract [en]

"… development that meets the needs of the present world without compromising the ability of future generations to meet their own needs".

The above quote is how The Brundtland Report defines sustainable development. It is all about the importance of companies implementing and balancing economic, social and environmental dimensions. Lately these fields of responsibility have become a more and more important function for businesses as well as in society. In Sweden, governmentally owned companies are under the obligation to report their consideration of the above mentioned fields of responsibility. Furthermore the obligation also includes ensuring the quality of the sustainability report.

The purpose of this thesis is to describe and explain advantages companies perceive with the governmental obligation. In addition to this, the thesis intends to describe whether companies with an audit engagement review are able to emphasize advantages to a greater extent than companies with a review engagement. By means of qualitative and quantitative inquiry we explain whether perceived advantages can be placed on a level with those incentives various theories consider to drive companies into reporting sustainability or not.

Results of the study indicate that the review assignment results in perceived advantages irrespective of which review engagement that have been used. Any significant differences were however not able to state; neither between perceived advantages or advantageous because of applied review assignment. However we did find significant differences when it comes to businesses yearly turnover and its impact when deciding whether to begin sustainability reporting or not. We also found that companies that have used the sustainability report for a longer time, before the governmentally obligation, were able to bring out more effective processes as an advantage to a greater extent than companies that quite recently started reporting sustainability.

Place, publisher, year, edition, pages
2011. , 91 p.
Keyword [en]
Sustainability report, audit, review engagement, public corporations, advantages, obligation, guidelines
Keyword [sv]
Hållbarhetsredovisning, granskning, statliga bolag, fördelar, direktiv, riktlinjer
National Category
Social Sciences Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-8249OAI: oai:DiVA.org:hkr-8249DiVA: diva2:426667
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-06-27 Created: 2011-06-24 Last updated: 2011-06-27Bibliographically approved

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