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Standardization of Environmental Management and Sustainability Reporting

Geijer, Johanna LU and Sturesson, Linda (2013) BUSN68 20131
Department 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:
author
Geijer, Johanna LU and Sturesson, Linda
supervisor
organization
course
BUSN68 20131
year
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},
  keyword      = {Standardization,Environmental Management,Sustainability Reporting,ISO 14001,GRI},
  language     = {eng},
  note         = {Student Paper},
  title        = {Standardization of Environmental Management and Sustainability Reporting},
  year         = {2013},
}