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Negativa aspekter i hållbarhetsredovisningar: En studie om i vilken utsträckning negativa aspekter tasupp i hållbarhetsredovisningar hos de 500 största företageni Sverige
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
2017 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Negative aspects in sustainability reports (English)
Abstract [sv]

Denna studie ämnar tolka innehållet i hållbarhetsredovisningar för att se om de gör det

som de är menade att göra nämligen att ge en balanserad bild av företagens hållbara arbete

där det tas hänsyn till både deras positiva och negativa aspekter. Tidigare forskning menar

att hållbarhetsredovisning kan ses som ett verktyg för att marknadsföra sitt företag då

företag tenderar att endast ge ut information om sina positiva aspekter, vilket gör att det

då inte ger en balanserad bild av företagets hållbara arbete.

Syftet är att redogöra i vilken utsträckning negativa aspekter tas upp i

hållbarhetsredovisningar, samt vilka faktorer som kan ge en förklaring på detta.

Metoden som tillämpats i denna studie är innehållsanalys av sekundärdata i form av

hållbarhetsredovisningar utgivna av företag i Sverige. Det är den senaste utgivna

rapporten som finns tillgänglig som tolkats.

Slutsatserna i denna studie var att alla de företag som ger ut en hållbarhetsredovisning

skriver om både sina positiva och negativa aspekter, dock skrivs de negativa aspekterna

om i betydligt mycket mindre utsträckning än vad de positiva aspekterna skrivs om. Det

hittades inget samband mellan de olika faktorerna samt andelen negativa aspekter som

ges ut.

Abstract [en]

This study aims to interpret the content of sustainability reports to see if they do what

they are meant to do which is to provide a balanced picture of the companies' sustainable

work considering both their positive and negative aspects. Earlier research believes that

sustainability reporting can be used as a tool for marketing their business, as companies

tend to provide only information about their positive aspects, which means that it does

not provide a balanced picture of the company's sustainable work.

The purpose is to describe the extent to which negative aspects are included in

sustainability reports, as well as which factors that can explain it.

The method used in this study is content analysis of secondary data in the form of

sustainability reports issued by companies in Sweden. It is the latest published report that

is available that has been interpreted.

The conclusions in this study was that all the companies that issue a sustainability report

write about both their positive and negative aspects, however, the negative aspects are

written to a much lesser extent than the positive aspects are written about. There was no

connection between the various factors and the proportion of negative aspects that were

expressed.

Place, publisher, year, edition, pages
2017.
Keyword [en]
Sustainability report, negative aspects, sustainable work, factors, balanced picture
Keyword [sv]
Hållbarhetsredovisning, negativa aspekter, hållbart arbete, faktorer, balanserad bild
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-25276OAI: oai:DiVA.org:du-25276DiVA: diva2:1113178
Available from: 2017-06-21 Created: 2017-06-21

Open Access in DiVA

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Citation style
  • apa
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