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Miljöinvestering, dagens investering?
Halmstad University, School of Business and Engineering (SET).
Halmstad University, School of Business and Engineering (SET).
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

”Our common future” heter rapporten som skrevs av Världskommissionen (1987). Rapporten som senare lade grunden till begreppet hållbar utveckling. Utifrån hållbar utveckling så har begreppet CSR myntats. Ett begrepp som används bland företag för att beskriva arbetet utifrån ekonomiska sociala och miljömässiga aspekter. Ett sätt för ett företag att arbeta mot sina miljömål är att göra energieffektivisering genom en miljöinvestering ¨. Miljöinvesteringar kan ibland hindras av att lönsamheten kan vara svår att räkna fram.

Studiens forskningsfråga är Vilka faktorer styr besluten kring att göra en miljöinvestering? Syftet med studien är att försöka förstå arbetet med miljöinvesteringar. Vilken styrning och vilka kalkylmetoder som ligger bakom en bedömning samt beslut av en miljöinvestering. Vilka beslutsunderlag som balanseras vid ett investeringsbeslut inom miljö.

Detta är en kvalitativ studie som har en analys som är uppdelad i tre delar, beslut, styrning och investeringsunderlag. I studien görs fallstudier inom IKEA där vi tittar på hur deras arbete med miljöinvesteringar utförs. IKEA har bland annat gjort investeringar i solpaneler på alla deras varuhustak. Vi har även utfört intervjuer med Sweco. Där vi i båda företag söker förståelse för hur miljöinvesteringar utförs i verkligheten.

Nyckelord:

Hållbar utveckling, management control systems, investeringsbedömning, kalkylmetoder och investeringsbeslut.

Abstract [en]

”Our common future” is the name of the report written by the World commission (1987). That report made the foundation for the concept of sustainable development. Sustainable development has coined the concept of CSR. CSR is a concept that is used amongst companies that describe the work from a social, environmental and economic perspective. One way for a company to strive to achieve its environmental goals is to make energy efficiency through environmental investments. Environmental investments can sometimes be turned down because of problems with calculating the profit.

The study's research question is what factors govern decisions about making an environmental investment? The purpose of this study is to try to understand the work of environmental investments. What regulation and which calculation methods that underlie the assessment and decision of an environmental investment. Which decision support that is balanced in making an environmental investment.

This is a qualitative study with an analysis which is divided into three parts, decisions, governance and investment documentation. In the study, as is done case studies of retailer IKEA where we look at how their work with environmental investments performed. IKEA has in particular made investments in solar panels on all their goods rooftops. We have also conducted interviews with the engineering consultancy Sweco. Where in both companies seek understanding of how environmental investments carried out in reality.

Keywords:

Sustainable development, management control systems, investment analysis, calculation methods and investment decisions. 

Place, publisher, year, edition, pages
2014. , 50 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hh:diva-25892OAI: oai:DiVA.org:hh-25892DiVA: diva2:729397
Subject / course
Business
Supervisors
Examiners
Available from: 2014-07-01 Created: 2014-06-25 Last updated: 2014-07-01Bibliographically approved

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