Standardization of Environmental Management and Sustainability Reporting
(2013) BUSN68 20131Department of Business Administration
- Abstract
- Abstract
Title Standardization of Environmental Management and Sustainability Reporting
Seminar Date May 29th 2013
Course BUSN68 Degree Project - Accounting and Management Control; BUSN69 Degree Project - Accounting and Auditing, 15 ECTS
Authors Johanna Geijer and Linda Sturesson
Advisors Per Magnus Andersson and Stefan Yard
Keywords Standardization, Environmental Management, Sustainability Reporting, ISO 14001, GRI
Purpose The purpose of this thesis is to increase the understanding of why companies choose to standardize environmental management and sustainability reporting instead of using a unique solution.
Theoretical Framework The presented theoretical framework of this thesis built on exogenous and... (More) - Abstract
Title Standardization of Environmental Management and Sustainability Reporting
Seminar Date May 29th 2013
Course BUSN68 Degree Project - Accounting and Management Control; BUSN69 Degree Project - Accounting and Auditing, 15 ECTS
Authors Johanna Geijer and Linda Sturesson
Advisors Per Magnus Andersson and Stefan Yard
Keywords Standardization, Environmental Management, Sustainability Reporting, ISO 14001, GRI
Purpose The purpose of this thesis is to increase the understanding of why companies choose to standardize environmental management and sustainability reporting instead of using a unique solution.
Theoretical Framework The presented theoretical framework of this thesis built on exogenous and endogenous theories consisting of legitimacy theory, stakeholder theory, institutional theory, the resource based view and positive accounting theory. Besides this benefits and implications of standardization will be given account for.
Methodology The methodology undertaken is generally based on a qualitative research approach through case studies. A quantitative approach will also be used for the conducted pilot survey and information found in sustainability reports. Complementary to this an expert interview has also been completed.
Empirical Foundation The empirical findings imply that the mostly used strategy amongst the investigated corporations is the use of both ISO 14001 and GRI. Such well-established standards also seem to create a foundation for continuous improvements within corporations. Case studies furthermore highlight requirements from customers, investors and owners as an important factor.
Conclusions This study indicates that corporations choose to standardize their environmental management and sustainability reporting in search of legitimacy and because of stakeholder demands. Furthermore standards can also become normative making them essential for economic survival. Benefits such as improved comparability and efficiency as well as increased awareness also influence corporations to standardize this area. The study also confirmed that purchase and certification costs of standard deter marginal users to standardize. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/3813013
- author
- Geijer, Johanna LU and Sturesson, Linda
- supervisor
- organization
- course
- BUSN68 20131
- year
- 2013
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Standardization, Environmental Management, Sustainability Reporting, ISO 14001, GRI
- language
- English
- id
- 3813013
- date added to LUP
- 2013-06-14 15:53:18
- date last changed
- 2013-06-14 15:53:18
@misc{3813013,
abstract = {{Abstract
Title Standardization of Environmental Management and Sustainability Reporting
Seminar Date May 29th 2013
Course BUSN68 Degree Project - Accounting and Management Control; BUSN69 Degree Project - Accounting and Auditing, 15 ECTS
Authors Johanna Geijer and Linda Sturesson
Advisors Per Magnus Andersson and Stefan Yard
Keywords Standardization, Environmental Management, Sustainability Reporting, ISO 14001, GRI
Purpose The purpose of this thesis is to increase the understanding of why companies choose to standardize environmental management and sustainability reporting instead of using a unique solution.
Theoretical Framework The presented theoretical framework of this thesis built on exogenous and endogenous theories consisting of legitimacy theory, stakeholder theory, institutional theory, the resource based view and positive accounting theory. Besides this benefits and implications of standardization will be given account for.
Methodology The methodology undertaken is generally based on a qualitative research approach through case studies. A quantitative approach will also be used for the conducted pilot survey and information found in sustainability reports. Complementary to this an expert interview has also been completed.
Empirical Foundation The empirical findings imply that the mostly used strategy amongst the investigated corporations is the use of both ISO 14001 and GRI. Such well-established standards also seem to create a foundation for continuous improvements within corporations. Case studies furthermore highlight requirements from customers, investors and owners as an important factor.
Conclusions This study indicates that corporations choose to standardize their environmental management and sustainability reporting in search of legitimacy and because of stakeholder demands. Furthermore standards can also become normative making them essential for economic survival. Benefits such as improved comparability and efficiency as well as increased awareness also influence corporations to standardize this area. The study also confirmed that purchase and certification costs of standard deter marginal users to standardize.}},
author = {{Geijer, Johanna and Sturesson, Linda}},
language = {{eng}},
note = {{Student Paper}},
title = {{Standardization of Environmental Management and Sustainability Reporting}},
year = {{2013}},
}