Granskning av hållbarhetsredovisningar - Varför granskar endast ett fåtal icke-statligt ägda företag hållbarhetsredovisningen?
(2012) FEKN90 20121Department of Business Administration
- Abstract (Swedish)
- Uppsatsens titel:
Granskning av hållbarhetsredovisningar – Varför granskar endast ett fåtal icke-statligt ägda företag hållbarhetsredo-visningen?
Seminariedatum:
30 maj 2012
Ämne/kurs:
FEKN90, Examensarbete magisternivå, 30 hp.
Författare:
Therese Solem & Pauline Svensson
Handledare:
Amanda Tan-Sonnerfeldt
Fem nyckelord:
Hållbarhetsredovisning, triple bottom line, tredje-parts granskning, intressentteorin och legitimitetsteorin.
Syfte:
Syftet med denna uppsats är att undersöka varför endast ett fåtal svenska icke-statligt ägda bolag väljer att få sina håll-barhetsredovisningar granskade av en oberoende tredje part. Avsikten med uppsatsen blir därför dels att undersöka faktorer och drivkrafter... (More) - Uppsatsens titel:
Granskning av hållbarhetsredovisningar – Varför granskar endast ett fåtal icke-statligt ägda företag hållbarhetsredo-visningen?
Seminariedatum:
30 maj 2012
Ämne/kurs:
FEKN90, Examensarbete magisternivå, 30 hp.
Författare:
Therese Solem & Pauline Svensson
Handledare:
Amanda Tan-Sonnerfeldt
Fem nyckelord:
Hållbarhetsredovisning, triple bottom line, tredje-parts granskning, intressentteorin och legitimitetsteorin.
Syfte:
Syftet med denna uppsats är att undersöka varför endast ett fåtal svenska icke-statligt ägda bolag väljer att få sina håll-barhetsredovisningar granskade av en oberoende tredje part. Avsikten med uppsatsen blir därför dels att undersöka faktorer och drivkrafter till varför företag granskar sin håll-barhetsredovisning, och dels att utforska motiv till att inte låta sin hållbarhetsredovisning granskas.
Metod:
Uppsatsen har främst en deduktiv forskningsansats. In-formation har inhämtats från kvalitativa intervjuer och be-fintlig litteratur.
Teoretiska perspektiv:
Vi har skapat en egen teoretisk referensram utifrån befint-liga teorier. Denna referensram består av intressentteorin, legitimitetsteorin, varför företag granskar och varför företag inte granskar hållbarhetsredovisningen.
Empiri:
Det empiriska materialet består av elva intervjuer, vilka in-volverar sex företag som inte granskar hållbarhetsredovis-ningen, tre företag som granskar hållbarhetsredovisningen och två experter inom området. Detta för att undersöka drivkrafter till varför företag granskar respektive inte granskar hållbarhetsredovisningen.
Slutsatser:
Det finns flera orsaker till varför företag inte granskar håll-barhetsredovisningen. Den avgörande orsaken är att intres-senterna inte efterfrågar ett externt bestyrkande. Företag har av denna anledning inte ansett att nyttan överstiger kostnaden. (Less) - Abstract
- Title:
Assurance on sustainability reports – Why there are only a few non-states owned companies that assure their sustain-ability reports?
Seminar date:
May 30, 2012
Course:
Master thesis in business administration, 30 University Credit Points (30 ECTS).
Authors:
Therese Solem & Pauline Svensson
Advisor:
Amanda Tan-Sonnerfeldt
Five key words:
Sustainability reporting, triple bottom line, third-party as-surance, the stakeholder theory, and the legitimacy theory.
Purpose:
The purpose of this thesis is to investigate why only a few Swedish non-states owned companies choose to have their sustainability reports assured by a third-party. The inten-tion of the thesis is therefore to examine incentives to... (More) - Title:
Assurance on sustainability reports – Why there are only a few non-states owned companies that assure their sustain-ability reports?
Seminar date:
May 30, 2012
Course:
Master thesis in business administration, 30 University Credit Points (30 ECTS).
Authors:
Therese Solem & Pauline Svensson
Advisor:
Amanda Tan-Sonnerfeldt
Five key words:
Sustainability reporting, triple bottom line, third-party as-surance, the stakeholder theory, and the legitimacy theory.
Purpose:
The purpose of this thesis is to investigate why only a few Swedish non-states owned companies choose to have their sustainability reports assured by a third-party. The inten-tion of the thesis is therefore to examine incentives to why companies assure their sustainability reports, and also why companies do not seek third-party assurance.
Methodology:
This thesis has primarily a deductive research method. In-formation was gathered through qualitative interviews and prevailing literature.
Theoretical perspectives:
We have created a theoretical framework based on existing theories. This framework consists of the stakeholder theory, the legitimacy theory, why companies assure, and why companies do not assure their sustainability reports.
Empirical foundation:
The empirical material consists of eleven interviews involv-ing six companies that do not assure their sustainability re-ports, three companies that assure their sustainability re-ports, as well as two experts in the field. This will help us to investigate incentives to why companies assure their sus-tainability reports, and also why companies do not seek third-party assurance.
Conclusions:
There are several reasons to why companies do not assure their sustainability reports. The key reason is that the stakeholders do not require an assurance statement. Com-panies have therefore not considered that the benefits out-weigh the costs. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/2541584
- author
- Solem, Therese LU and Svensson, Pauline LU
- supervisor
- organization
- course
- FEKN90 20121
- year
- 2012
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Hållbarhetsredovisning, triple bottom line, tredje-parts granskning, intressentteorin, legitimitetsteorin.
- language
- Swedish
- id
- 2541584
- date added to LUP
- 2012-07-02 12:23:57
- date last changed
- 2012-07-02 12:23:57
@misc{2541584, abstract = {{Title: Assurance on sustainability reports – Why there are only a few non-states owned companies that assure their sustain-ability reports? Seminar date: May 30, 2012 Course: Master thesis in business administration, 30 University Credit Points (30 ECTS). Authors: Therese Solem & Pauline Svensson Advisor: Amanda Tan-Sonnerfeldt Five key words: Sustainability reporting, triple bottom line, third-party as-surance, the stakeholder theory, and the legitimacy theory. Purpose: The purpose of this thesis is to investigate why only a few Swedish non-states owned companies choose to have their sustainability reports assured by a third-party. The inten-tion of the thesis is therefore to examine incentives to why companies assure their sustainability reports, and also why companies do not seek third-party assurance. Methodology: This thesis has primarily a deductive research method. In-formation was gathered through qualitative interviews and prevailing literature. Theoretical perspectives: We have created a theoretical framework based on existing theories. This framework consists of the stakeholder theory, the legitimacy theory, why companies assure, and why companies do not assure their sustainability reports. Empirical foundation: The empirical material consists of eleven interviews involv-ing six companies that do not assure their sustainability re-ports, three companies that assure their sustainability re-ports, as well as two experts in the field. This will help us to investigate incentives to why companies assure their sus-tainability reports, and also why companies do not seek third-party assurance. Conclusions: There are several reasons to why companies do not assure their sustainability reports. The key reason is that the stakeholders do not require an assurance statement. Com-panies have therefore not considered that the benefits out-weigh the costs.}}, author = {{Solem, Therese and Svensson, Pauline}}, language = {{swe}}, note = {{Student Paper}}, title = {{Granskning av hållbarhetsredovisningar - Varför granskar endast ett fåtal icke-statligt ägda företag hållbarhetsredovisningen?}}, year = {{2012}}, }