Integrerad rapportering - en byggsten för hållbarhetsarbete?
(2021) FEKH69 20211Department of Business Administration
- Abstract
- Problem: The real estate industry is an industry that is known for having a major environmental impact. In accounting, the preparation of sustainability reports can be seen as a contribution to sustainable development. In recent years, integrated reporting has increased in Sweden, so it is relevant and interesting to study whether the implementation of integrated sustainability reporting can impact the real estate companies' work with sustainability.
Purpose: This study examines how real estate companies' sustainability work has changed since the introduction of integrated sustainability reporting. The study also examines what may explain this change.
Method: The study was conducted with a qualitative approach through a case... (More) - Problem: The real estate industry is an industry that is known for having a major environmental impact. In accounting, the preparation of sustainability reports can be seen as a contribution to sustainable development. In recent years, integrated reporting has increased in Sweden, so it is relevant and interesting to study whether the implementation of integrated sustainability reporting can impact the real estate companies' work with sustainability.
Purpose: This study examines how real estate companies' sustainability work has changed since the introduction of integrated sustainability reporting. The study also examines what may explain this change.
Method: The study was conducted with a qualitative approach through a case study of four real estate companies, three private and one public. The companies included in the study are Kungsleden, Castellum, Atrium Ljungberg and MKB.
Result: The results of the study show that there are some indications that integrated sustainability reporting indirectly leads to an increase in sustainability work in the real estate companies included in the study. This is because there are indications that integrated sustainability reporting has led to sustainability being integrated throughout the business, which may have led to more ambitious goals and increased commitments, which in turn contribute to increased sustainability work. (Less) - Abstract (Swedish)
- Problem: Fastighetsbranschen är en bransch som är känt för att ha en stor miljöpåverkan. Inom redovisning kan upprättandet av hållbarhetsrapporter ses som ett bidrag till hållbar utveckling. Under de senaste åren har integrerad rapportering ökat i Sverige, det är därför aktuellt och intressant att studera om införandet av integrerad hållbarhetsrapportering kan påverka fastighetsföretagens hållbarhetsarbete.
Syfte: Denna studie undersöker hur fastighetsföretagens hållbarhetsarbete har förändrats sedan införandet av integrerad hållbarhetsrapportering. Studien undersöker även vad som kan förklara denna förändring.
Metod: Studien har genomförts med en kvalitativ ansats genom en fallstudie av fyra fastighetsbolag, tre privata och ett... (More) - Problem: Fastighetsbranschen är en bransch som är känt för att ha en stor miljöpåverkan. Inom redovisning kan upprättandet av hållbarhetsrapporter ses som ett bidrag till hållbar utveckling. Under de senaste åren har integrerad rapportering ökat i Sverige, det är därför aktuellt och intressant att studera om införandet av integrerad hållbarhetsrapportering kan påverka fastighetsföretagens hållbarhetsarbete.
Syfte: Denna studie undersöker hur fastighetsföretagens hållbarhetsarbete har förändrats sedan införandet av integrerad hållbarhetsrapportering. Studien undersöker även vad som kan förklara denna förändring.
Metod: Studien har genomförts med en kvalitativ ansats genom en fallstudie av fyra fastighetsbolag, tre privata och ett offentligt. De bolag som ingår i studien är Kungsleden, Castellum, Atrium Ljungberg och MKB.
Resultat: Resultatet av studien visar att det finns vissa indikationer på att integrerad hållbarhetsrapportering indirekt leder till en ökning av hållbarhetsarbete i de fastighetsbolag som ingår i studien. Detta genom att det finns indikationer på att integrerad hållbarhetsrapportering lett till att hållbarhet integreras i hela verksamheten, vilket kan ha medfört mer ambitiösa mål och ökade åtaganden som i sin tur bidrar till ökat hållbarhetsarbete.
Nyckelord: Integrerad hållbarhetsrapportering, CSR, fastighetsbransch, fastighetsbolag, hållbarhetsrapportering, integrerad rapportering, hållbarhet, <IR> ramverk, GRI, intressenter (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9055723
- author
- Li, Ai Lina LU ; Strandberg, Linus LU and Abbas, Wasim LU
- supervisor
-
- Rolf Larsson LU
- organization
- alternative title
- En fallstudie om integrerad hållbarhetsrapportering och dess påverkan på fastighetsbranschens hållbarhetsarbete
- course
- FEKH69 20211
- year
- 2021
- type
- M2 - Bachelor Degree
- subject
- keywords
- Integrated sustainability reporting, CSR, real estate industry, real estate companies, sustainability reporting, integrated reporting, <IR> framework, GRI, stakeholders
- language
- Swedish
- id
- 9055723
- date added to LUP
- 2021-06-28 11:10:43
- date last changed
- 2021-06-28 11:10:43
@misc{9055723,
abstract = {{Problem: The real estate industry is an industry that is known for having a major environmental impact. In accounting, the preparation of sustainability reports can be seen as a contribution to sustainable development. In recent years, integrated reporting has increased in Sweden, so it is relevant and interesting to study whether the implementation of integrated sustainability reporting can impact the real estate companies' work with sustainability.
Purpose: This study examines how real estate companies' sustainability work has changed since the introduction of integrated sustainability reporting. The study also examines what may explain this change.
Method: The study was conducted with a qualitative approach through a case study of four real estate companies, three private and one public. The companies included in the study are Kungsleden, Castellum, Atrium Ljungberg and MKB.
Result: The results of the study show that there are some indications that integrated sustainability reporting indirectly leads to an increase in sustainability work in the real estate companies included in the study. This is because there are indications that integrated sustainability reporting has led to sustainability being integrated throughout the business, which may have led to more ambitious goals and increased commitments, which in turn contribute to increased sustainability work.}},
author = {{Li, Ai Lina and Strandberg, Linus and Abbas, Wasim}},
language = {{swe}},
note = {{Student Paper}},
title = {{Integrerad rapportering - en byggsten för hållbarhetsarbete?}},
year = {{2021}},
}