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Hållbarhetsredovisning: Förändringar i det praktiska arbetet till följd av nytt lagkrav
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
Sustainability reporting : Changes in the practical work due to new legal requirement (English)
Abstract [en]

Corporate social responsibility is increasingly being discussed, as the general public has become more aware of how companies influence their surroundings in aspects as the environment and the society. Sustainability reports have in that sense become a way for companies to show how they work with these issues. For the public it has also been important that the companies are as transparent as possible so that they can get as much information as possible about the companies’ sustainability work. In Sweden it has previously been voluntary to have a sustainability report, but now it is a legal requirement from the the Swedish Parliament that companies of a certain size must have one.The study aims to map out whether changes have been made in their practical work to establish their sustainability reports after the new law in Sweden has been introduced. Changes in the practical work have in previous studies shown to have an effect on the completeness and transparency of the sustainability reports. A quantitative method has been used in the form of a questionnaire survey where companies covered by the new law and companies which had provided sustainability reports before the law have beenselected to answer. The theoretical basis consists of previous studies in sustainability reporting and the structurational theory to help us analyze the data which is collected. The study has shown that some companies have had to change their practical work to provide their sustainability report in line with the new law. These changes have taken place in different parts of the business and to a different extent the in the various parts.

Place, publisher, year, edition, pages
2018. , p. 52
National Category
Business Administration
Identifiers
URN: urn:nbn:se:his:diva-16160OAI: oai:DiVA.org:his-16160DiVA, id: diva2:1246219
Subject / course
Business Administration
Educational program
Business Administration Accounting and Auditing
Supervisors
Examiners
Available from: 2018-09-12 Created: 2018-09-06 Last updated: 2018-09-12Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • 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