Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Hållbarhetsredovisning i ideella organisationer -En kvalitativ studie om hur ideella organisationer använder hållbarhetsredovisning

Olofsson, Sofia LU ; Lind, Emma LU and Dolfe, Helena LU (2014) FEKH69 20141
Department of Business Administration
Abstract (Swedish)
Studiens syfte är att fylla den kunskapslucka som identifierats kring användandet av hållbarhetsredovisning i ideella organisationer som är verksamma i Sverige. De ideella organisationer som undersöks är Rädda Barnen, Greenpeace, Röda Korset, Reach for Change och BRIS vars kärnverksamhet kretsar kring miljömässigt eller socialt arbete. Det som framgått av studien är att det finns en kunskapsbrist inom ämnet hållbarhetsredovisning, vilket kan bero på att det är en relativt ny och ännu ickestandardiserad praxis i ideella organisationer. Samtidigt finns där en stor variation i hur ideella organisationer väljer att utforma hållbarhetsredovisningar vilket studien pekar på handlar om organisationers olika verksamhetssyfte och målsättningar. Av... (More)
Studiens syfte är att fylla den kunskapslucka som identifierats kring användandet av hållbarhetsredovisning i ideella organisationer som är verksamma i Sverige. De ideella organisationer som undersöks är Rädda Barnen, Greenpeace, Röda Korset, Reach for Change och BRIS vars kärnverksamhet kretsar kring miljömässigt eller socialt arbete. Det som framgått av studien är att det finns en kunskapsbrist inom ämnet hållbarhetsredovisning, vilket kan bero på att det är en relativt ny och ännu ickestandardiserad praxis i ideella organisationer. Samtidigt finns där en stor variation i hur ideella organisationer väljer att utforma hållbarhetsredovisningar vilket studien pekar på handlar om organisationers olika verksamhetssyfte och målsättningar. Av de som framtar en hållbarhetsredovisning är de primära användningsfunktionerna att rapporten fungerar som ett kommunikationsmedel för att informera intressenter om organisationens hållbarhetsarbete samt för att upprätthålla ett internt redovisningssystem. Det framkommer även att motiven och drivkrafterna att visa sociala och miljömässiga resultat kommer från ett ansvarsbehov gentemot samhället att vara transparanta och redogöra för hur hållbarhetsarbetet utövas. (Less)
Abstract
The purpose of this thesis paper is to fill the knowledge gap that exists in the usage of sustainability reporting within non-profit organizations. The non-profit organizations participating in this study are Rädda Barnen (Save the children), Greenpeace, Röda Korset (The Red Cross), Reach for Change and BRIS. All of these organizations have a core business revolving around environmental and social questions.A conclusion that can be drawn from the results of this study is that there is a general lack of knowledge concerning the use of sustainability reporting within non-profit organizations. A reason for this can arguably be the fact that sustainability reporting is a relatively new and non-standardized practice within non-profit... (More)
The purpose of this thesis paper is to fill the knowledge gap that exists in the usage of sustainability reporting within non-profit organizations. The non-profit organizations participating in this study are Rädda Barnen (Save the children), Greenpeace, Röda Korset (The Red Cross), Reach for Change and BRIS. All of these organizations have a core business revolving around environmental and social questions.A conclusion that can be drawn from the results of this study is that there is a general lack of knowledge concerning the use of sustainability reporting within non-profit organizations. A reason for this can arguably be the fact that sustainability reporting is a relatively new and non-standardized practice within non-profit organizations. The results also suggest that there is variation in how non-profit organizations choose to conduct their sustainability report, which this study indicates is largely dependant on the specific purpose and objectives of the organization. The primary function, for the organizations that use and publish a sustainability report, is to use it as a communication tool and channel to inform their stakeholders about the organization's sustainability efforts. Furthermore, the study concludes that the motives and incentives to illustrate social and environmental performances and results can be derived from an organizations’ liability towards society to be open and transparent with how the work concerning sustainability is exerted. (Less)
Please use this url to cite or link to this publication:
author
Olofsson, Sofia LU ; Lind, Emma LU and Dolfe, Helena LU
supervisor
organization
course
FEKH69 20141
year
type
M2 - Bachelor Degree
subject
keywords
Hållbarhetsredovisning, ideella organisationer, användning, legitimitet, intressenter
language
Swedish
id
4519676
date added to LUP
2014-07-02 19:20:21
date last changed
2014-07-02 19:20:21
@misc{4519676,
  abstract     = {{The purpose of this thesis paper is to fill the knowledge gap that exists in the usage of sustainability reporting within non-profit organizations. The non-profit organizations participating in this study are Rädda Barnen (Save the children), Greenpeace, Röda Korset (The Red Cross), Reach for Change and BRIS. All of these organizations have a core business revolving around environmental and social questions.A conclusion that can be drawn from the results of this study is that there is a general lack of knowledge concerning the use of sustainability reporting within non-profit organizations. A reason for this can arguably be the fact that sustainability reporting is a relatively new and non-standardized practice within non-profit organizations. The results also suggest that there is variation in how non-profit organizations choose to conduct their sustainability report, which this study indicates is largely dependant on the specific purpose and objectives of the organization. The primary function, for the organizations that use and publish a sustainability report, is to use it as a communication tool and channel to inform their stakeholders about the organization's sustainability efforts. Furthermore, the study concludes that the motives and incentives to illustrate social and environmental performances and results can be derived from an organizations’ liability towards society to be open and transparent with how the work concerning sustainability is exerted.}},
  author       = {{Olofsson, Sofia and Lind, Emma and Dolfe, Helena}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Hållbarhetsredovisning i ideella organisationer -En kvalitativ studie om hur ideella organisationer använder hållbarhetsredovisning}},
  year         = {{2014}},
}