Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Hållbarhetsredovisning: Med fokus på negativ information
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information. The companies to be studied are the government-owned, because these companies shall act as role models on the market. The method of research that has been used is the content analysis, the surveys starting point in the 21 GRI: s results indicators. The data collection is based on the operationalization of negative information for each indicator and the GRI index list is presented. The negative effect that companies reported is increasing emissions, increasing energy use, unequal in the organization and company goals that partly fails. The reasons that came up were cold winters, recession, market competition and operational changes as reorganizations and expansions.

Place, publisher, year, edition, pages
2012. , 34 p.
Keyword [sv]
Negativ information, GRI, Resultat indikatorer, Innehållsanalys
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-22067ISRN: ORU-HHS/FEK-GK-2012/0043--SEOAI: oai:DiVA.org:oru-22067DiVA: diva2:509788
Subject / course
Företagsekonomi
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-07-03 Created: 2012-03-14 Last updated: 2017-10-17Bibliographically approved

Open Access in DiVA

Hållbarhetsredovisning: Med fokus på negativ information(1149 kB)612 downloads
File information
File name FULLTEXT01.pdfFile size 1149 kBChecksum SHA-512
b89f48d7158a155631c6a336c0fd91eb95deb716ac7877667ee7977610ad0abe74143725b89083ac4925d54d48522798a3e980c816dcefa24dcaee67d612cf52
Type fulltextMimetype application/pdf

By organisation
Örebro University School of Business
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 612 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 553 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf