Hållbarhetsredovisning i kommuner
(2014) FEKH69 20141Department of Business Administration
- Abstract (Swedish)
- Uppsatsens titel: Hållbarhetsredovisning i kommuner - En studie om nyttan av en lagstadgad hållbarhetsredovisning
Seminariedatum: 4 juni 2014
Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 poäng
Författare: Adina Ahlgren och Samir Piragic
Handledare: Rolf Larsson
Nyckelord: Hållbarhet, hållbarhetsredovisning, kommuner, Carrolls CSR-pyramid, What gets measured gets done
Syfte: Syftet med uppsatsen är att undersöka potentiell nytta med en tvingande hållbarhetsredovisning ur kommunernas, invånarnas och statens perspektiv. Närmare bestämt undersöka om det finns något positivt samband mellan hållbarhetsredovisning och hållbarhetsarbete som tyder på att ökade krav på redovisningen främjar hållbarhetsarbetet.
... (More) - Uppsatsens titel: Hållbarhetsredovisning i kommuner - En studie om nyttan av en lagstadgad hållbarhetsredovisning
Seminariedatum: 4 juni 2014
Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 poäng
Författare: Adina Ahlgren och Samir Piragic
Handledare: Rolf Larsson
Nyckelord: Hållbarhet, hållbarhetsredovisning, kommuner, Carrolls CSR-pyramid, What gets measured gets done
Syfte: Syftet med uppsatsen är att undersöka potentiell nytta med en tvingande hållbarhetsredovisning ur kommunernas, invånarnas och statens perspektiv. Närmare bestämt undersöka om det finns något positivt samband mellan hållbarhetsredovisning och hållbarhetsarbete som tyder på att ökade krav på redovisningen främjar hållbarhetsarbetet.
Metod: Urvalet genomfördes med en kvantitativ ansats, detta för att säkerställa ett så representativt urval som möjligt. Resterande arbete med uppsatsen utfördes kvalitativt, intervjuerna var semistrukturerade och kvalitativa.
Teoretisk referensram: Vi använde oss av ett antal teorier för att ta fram en analysmodell som användes för att analysera vår empiri. Analysmodellen består av Carrolls CSR-pyramid, “What gets measured gets done”, legitimitetsteori samt intressentteori.
Empiri: Empirin samlades in genom semistrukturerade telefonintervjuer. Nio skånska kommuner intervjuades.
Slutsats: En lagstiftad tvingande standard för hållbarhetsredovisning skulle öka betydelsen, pålitligheten, transparensen och jämförbarheten i kommunernas hållbarhetsredovisning. Vår studie tyder på att det finns ett positivt samband mellan hållbarhetsredovisning och hållbarhetsarbete då de som har en omfattande och ambitiös hållbarhetsredovisning tenderar att arbeta mer med hållbarhet och ha ambitionen att förbättras. Studien har visat att detta är något som skulle kunna gynna alla inblandade aktörer; dels samhället i stort och invånarna som står för skatteintäkterna samt staten som fördelar en viss del av resurserna, men också kommunerna själva. (Less) - Abstract
- Title: Sustainability reporting in municipalities - A study regarding the benefits of statutory sustainability reporting
Seminar date: June 4th, 2014
Course: FEKH69, Bachelor thesis in Business Administration
Authors: Adina Ahlgren and Samir Piragic
Advisor: Rolf Larsson
Key words: Sustainability, sustainability reporting, municipalities, Carroll’s CSR-pyramid, What gets measured gets done
Purpose: The purpose of this study is to investigate potential benefits from a mandatory sustainability report from the perspective of the municipalities’, citizens’ and government’s perspective. More exactly to investigate if a positive relation exists between sustainability reporting and sustainability work which indicates that... (More) - Title: Sustainability reporting in municipalities - A study regarding the benefits of statutory sustainability reporting
Seminar date: June 4th, 2014
Course: FEKH69, Bachelor thesis in Business Administration
Authors: Adina Ahlgren and Samir Piragic
Advisor: Rolf Larsson
Key words: Sustainability, sustainability reporting, municipalities, Carroll’s CSR-pyramid, What gets measured gets done
Purpose: The purpose of this study is to investigate potential benefits from a mandatory sustainability report from the perspective of the municipalities’, citizens’ and government’s perspective. More exactly to investigate if a positive relation exists between sustainability reporting and sustainability work which indicates that increased demand on reporting promotes sustainability work.
Methodology: The sample process was carried out with a quantitative approach, this was done to ensure that the sample was as representative as possible. The remaining work with the essay was carried out with a qualitative approach, the interviews were semi-structured and qualitative.
Theoretical framework: We used a number of theories to construct an analysis model which was used to analyze our empirics. The analysis model consists of Carroll’s CSR-pyramid, “What gets measured gets done”, legitimacy theory and stakeholder theory.
Empirical foundation: The empirical data was collected through semi-structured telephone interviews. Nine municipalities in the region of Skåne were interviewed.
Conclusions: A statutory standard for sustainability reporting would increase the importance, reliability, transparency and comparability regarding the municipalities’ sustainability reporting. Our study indicates that there is a positive relation between sustainability reporting and sustainability work as the ones that have a comprehensive and ambitious sustainability reporting tend to work more with sustainability and have the ambition to improve. The study has shown that this is something that could benefit all participants involved; the society in general and the citizens who pay the taxes, the government that distributes a part of the resources, as well as the municipalities themselves. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/4500516
- author
- Piragic, Samir LU and Ahlgren, Adina LU
- supervisor
-
- Rolf Larsson LU
- organization
- alternative title
- En studie om nyttan av en lagstadgad hållbarhetsredovisning
- course
- FEKH69 20141
- year
- 2014
- type
- M2 - Bachelor Degree
- subject
- keywords
- Hållbarhet, hållbarhetsredovisning, kommuner, Carrolls CSR-pyramid, What gets measured gets done
- language
- Swedish
- id
- 4500516
- date added to LUP
- 2014-07-02 19:20:00
- date last changed
- 2014-07-02 19:20:00
@misc{4500516,
abstract = {{Title: Sustainability reporting in municipalities - A study regarding the benefits of statutory sustainability reporting
Seminar date: June 4th, 2014
Course: FEKH69, Bachelor thesis in Business Administration
Authors: Adina Ahlgren and Samir Piragic
Advisor: Rolf Larsson
Key words: Sustainability, sustainability reporting, municipalities, Carroll’s CSR-pyramid, What gets measured gets done
Purpose: The purpose of this study is to investigate potential benefits from a mandatory sustainability report from the perspective of the municipalities’, citizens’ and government’s perspective. More exactly to investigate if a positive relation exists between sustainability reporting and sustainability work which indicates that increased demand on reporting promotes sustainability work.
Methodology: The sample process was carried out with a quantitative approach, this was done to ensure that the sample was as representative as possible. The remaining work with the essay was carried out with a qualitative approach, the interviews were semi-structured and qualitative.
Theoretical framework: We used a number of theories to construct an analysis model which was used to analyze our empirics. The analysis model consists of Carroll’s CSR-pyramid, “What gets measured gets done”, legitimacy theory and stakeholder theory.
Empirical foundation: The empirical data was collected through semi-structured telephone interviews. Nine municipalities in the region of Skåne were interviewed.
Conclusions: A statutory standard for sustainability reporting would increase the importance, reliability, transparency and comparability regarding the municipalities’ sustainability reporting. Our study indicates that there is a positive relation between sustainability reporting and sustainability work as the ones that have a comprehensive and ambitious sustainability reporting tend to work more with sustainability and have the ambition to improve. The study has shown that this is something that could benefit all participants involved; the society in general and the citizens who pay the taxes, the government that distributes a part of the resources, as well as the municipalities themselves.}},
author = {{Piragic, Samir and Ahlgren, Adina}},
language = {{swe}},
note = {{Student Paper}},
title = {{Hållbarhetsredovisning i kommuner}},
year = {{2014}},
}