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Hållbarhetsredovisning och intressenters involvering: En kvalitativ studie om hur företag involverar sina intressenter i sin hållbarhetsredovisning
Dalarna University, School of Culture and Society.
Dalarna University, School of Culture and Society.
2023 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Sustainability reporting and involving of stakeholders (English)
Abstract [sv]

Syfte: Syftet med denna rapport är att öka förståelsen hur företag inom olika branscher i Dalarnas län involverar intressenter i sin hållbarhetsredovisning. Ytterligare är syftet att förstå vilka riktlinjer och standarder som följs.

Metod: Uppsatsen tillämpar en kvalitativ metod med en induktiv ansats och deduktiva inslag. Till datainsamlingen inför empirin genomfördes semistrukturerade intervjuer, datan analyserades sedan med en tematisk analys. Den teoretiska referensramen är uppbyggd på relevanta och vetenskapliga artiklar som passar till studieområdet.

Slutsats: Studien påvisar att olika branscher i Dalarnas län involverar sina intressenter på olika sätt. De intervjuade ansåg att det var viktigt att involvera intressenterna i hållbarhetsredovisning och de kommunicerade till sina intressenter med varierande metoder. En annan slutsats som kunde dras var att olika standarder används för att hållbarhetsredovisa. 

Abstract [en]

Purpose: The purpose with this thesis is to increase the understanding how companies in various industries in Dalarna County are involving stakeholders in their sustainability reporting. Further purpose is to understand which guidelines and standards that are used.

Method: The bachelor thesis applies a qualitative method with an inductive approach and deductive element. Semi-structured interviews were conducted for the data collection prior to the empirical work. The theoretical reference frame is built on relevant and scientific articles that fit the field of study.

Conclusion: The study shows that different industries in Dalarna involve their stakeholders in different ways. The companies considered involving their stakeholders in the sustainability reporting to be important and they communicated to their stakeholders using various methods. Another conclusion that could be drawn was that different standards are used for sustainability reporting. 

Place, publisher, year, edition, pages
2023.
Keywords [en]
Sustainability reporting, stakeholders, inclusion, purpose, CSR, GRI, stakeholder theory and legitimacy theory
Keywords [sv]
Hållbarhetsrapportering, intressenter, involvering, syfte, CSR, GRI, intressentteori och legitimitetsteori
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-46263OAI: oai:DiVA.org:du-46263DiVA, id: diva2:1771254
Subject / course
Business Administration and Management
Available from: 2023-06-20 Created: 2023-06-20

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
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