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Hallå Intressent!: En studie om identifiering och engagerande av intressenter hos företag som hållbarhetsredovisar.
University of Skövde, School of Business.
University of Skövde, School of Business.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Hello Stakeholder! : A study about identification and engagement of stakeholders in companies which reports sustainability. (English)
Abstract [sv]

Hållbarhetsredovisning, i vilken företag kan redovisa sitt hållbarhetsarbete avseende miljö, social och ekonomisk karaktär, har utvecklats allt under årens gång. Hållbarhetsredovisning ses som ett viktigt kommunikationsmedel för företag att kunna förevisa en ansvarsfull verksamhet, genom sitt arbete och förehavande avseende hållbarhet, till sina intressenter. I samband med hållbarhetsredovisningen identifierar företag de intressenter som är viktiga för deras verksamhet samt vad företaget väljer att redovisa.

Genom kvalitativa intervjuer med respondenter från fem stycken svenska börsnoterade företag, har vi gjort en ansats till att försöka besvara frågan hur företag identifierar och engagerar sina intressenter avseende hållbarhetsredovisningen och om intressenterna har någon påverkan på vad som redovisas.

Analysen visar på att företag har varierande tillvägagångssätt vad gäller intressentidentifiering. Samtliga identifierade intressenter utgjordes av primära intressenter, såväl interna som externa. Det föreföll som att de intressenter som fick mest uppmärksamhet var de som var avgörande för företagens existens. Dessa intressenter kunde i några fall ha en påverkan för hur redovisningen var skriven. Samtliga företag i undersökningen engagerade sina intressenter kontinuerligt i olika dialoger, vilket även kunde ske på intressenters initiativ. På detta sätt försäkrade sig företagen om att hållbarhetsarbete och redovisning levde upp till intressenternas informationsbehov. Dock framkom att de i flesta fall hade liten påverkan på hållbarhetsredovisningen.  Mestadels gjordes endast modifikationer på vad som redovisades under de av företagen fastställda hållbarhetsområden.

Abstract [en]

Sustainability reporting, in which firms can display their sustainability efforts regarding environmental, social and economic character, has developed through the years. Sustainability reporting is considered an important means of communication, where firms can portray a responsible organization through their work and activities regarding sustainability, to their stakeholders. Firms identify their stakeholders of essence for their organization as well as the content, in conjunction with the sustainability report.

We have made an attempt trying to answer the question how firms identify and engage their stakeholders, in regards to the sustainability report and if stakeholders can influence what is reported, through qualitative interviews with respondents from five Swedish listed firms.

The analysis indicates that firms identify their stakeholders in different ways. All the identified stakeholders were regarded as primary stakeholders, internal as well as external. It seemed like most attention were given to the stakeholders significant for the firms’ existence. These stakeholders could in some cases influence on how the report was written.

All firms that participated in the study were engaging with their stakeholders on a regular basis in different dialogues, which could take place by the initiative of the stakeholders’.  The firms got reassurance in this way, that their work with sustainability and reporting were satisfactory to the stakeholders’ need of information.  Though the result shows that stakeholders had very little influence over the sustainability report. Mostly the firms only did some modification under what was reported, under the already established sustainability areas.

Place, publisher, year, edition, pages
2018. , p. 57
Keywords [en]
sustainability report, stakeholder identification, primary stakeholders, attention, engaging
Keywords [sv]
hållbarhetsredovisning, intressentidentifiering, primära intressenter, uppmärksamhet, engagerande
National Category
Business Administration
Identifiers
URN: urn:nbn:se:his:diva-16134OAI: oai:DiVA.org:his-16134DiVA, id: diva2:1244888
Subject / course
Business Administration
Educational program
Business Administration Accounting and Auditing
Supervisors
Examiners
Available from: 2018-09-10 Created: 2018-09-03 Last updated: 2018-09-10Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
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  • 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