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Granskning av hållbarhetsredovisningar - Varför granskar endast ett fåtal icke-statligt ägda företag hållbarhetsredovisningen?

Solem, Therese LU and Svensson, Pauline LU (2012) FEKN90 20121
Department 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:
author
Solem, Therese LU and Svensson, Pauline LU
supervisor
organization
course
FEKN90 20121
year
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},
  keyword      = {Hållbarhetsredovisning,triple bottom line,tredje-parts granskning,intressentteorin,legitimitetsteorin.},
  language     = {swe},
  note         = {Student Paper},
  title        = {Granskning av hållbarhetsredovisningar - Varför granskar endast ett fåtal icke-statligt ägda företag hållbarhetsredovisningen?},
  year         = {2012},
}