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Legitimacy perspective in sustainability reporting of the Swedish property and construction market
Blekinge Institute of Technology, School of Management.
Blekinge Institute of Technology, School of Management.
Blekinge Institute of Technology, School of Management.
2011 (English)Independent thesis Advanced level (degree of Master (One Year))Student thesisAlternative title
Legetimitetens perspektiv i hållbarhetsrapportering i svenska fastighetsutvecklingsbranschen (Swedish)
Abstract [en]

The purpose of this thesis is to study the legitimacy perspective in sustainability reporting in the given context, and to find out whether Swedish construction companies define and value their legitimacy. In the thesis we have performed a qualitative study using the inductive method; in the research we have used hermeneutics as our starting point and constructionism as the research strategy. In the empirical part we have conducted structured interviews with a list of pre-formulated questions. For the interviews, we have chosen Sweden’s major property developers: Skanska AB, PEAB AB, NCC AB, JM AB and Midroc AB. Companies can get motivation to report their sustainability from their perceived obligation to support license to operate. Not all the companies use stakeholder analysis in the preparation of annual reports, which lets us assume that the companies base their choice of data mainly on internal perceptions of what is required. Data is not selected basing only on what company itself finds interesting; stakeholders’ information needs are reflected in the selection process, although, just like in the first question, not necessarily deliberately. Financial rationale is merely a criterion when choosing sustainability projects to work with; it does not define whether a company is focusing on sustainability in general.

Abstract [sv]

Syftet med denna uppsats är att studera legitimitetsteorin hållbarhetsredovisningar i en särskild kontext och att studera om den svenska fastighetsutvecklingsbranschen definierar och värderar deras legitimitet. I vår uppsats har vi utfört en kvalitativ studie genom att använda induktiv metod. I forskningen har vi använt hermeneutik till att börja med och konstruktionism som forskningsmetodik. I vår empiri har vi utfört intervjuer med hjälp av ett frågeformulär. Till intervjuerna har vi valt Sveriges största fastighetsutvecklingsbolag: Skanska AB, PEAB AB, NCC AB, JM AB and Midroc AB. Bolagen kan motiveras att rapportera hållbarhet genom deras påtvingade skyldighet att upprätthålla licence to operate. Alla företag använder inte intressentanalys i förberedelserna inför årsrapporteringen, vilket ledde oss att antaga att företagen baserar deras val av innehåll huvudsakligen genom en intern föreställning om vad som förväntas från omvärlden. Fakta blir inte enbart utvald efter vad bolagen själv finner intressant. Intressenternas informationsbehov är reflekterade i urvalsprocessen, dock ej helt medvetet. Finansiella motiv är endast ett kriterium när företagen skall välja hållbarhetsprojekt; det avgör inte om ett företag fokuserar på hållbarhet i allmänhet.

Place, publisher, year, edition, pages
2011. , 82 p.
Keyword [en]
Legitimacy, Disclosure, CSR, Sustainability, Reporting, Annual Report, Accounting, Responsibility, Stakeholder, Community, Society, Environment, Construction Industry, Property Market, TBL, License to Operate.
National Category
Social Sciences Interdisciplinary Business Administration
Identifiers
URN: urn:nbn:se:bth-2194Local ID: oai:bth.se:arkivex9F6A1541B7C5AF75C12578C5007292A8OAI: oai:DiVA.org:bth-2194DiVA: diva2:829461
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2015-04-22 Created: 2011-07-06 Last updated: 2015-06-30Bibliographically approved

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