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Hållbarhetsredovisning i statliga företag - En studie av hur hållbarhetsredovisning har utvecklats över tid

Lundgren, Alexandra LU and Andersson, Josefin (2015) FEKH69 20151
Department of Business Administration
Abstract
Title: Sustainability report in state enterprises – A study of how sustainability reporting has evolved over time
Seminar date: 5 june 2015
Course: FEKH69, bachelor thesis 15 HP
Authors: Alexandra Lundgren and Josefin Andersson
Advisors: Hans Knutsson
Key words: Sustainability reporting, state enterprises, Global Reporting Initiative, development
Purpose: The purpose of this paper is to describe how sustainability reporting in state enterprises has evolved over time.
Methodology: This paper has a deductive approach and the empirical foundation is gathered from existing theories by using a qualitative method.
Theoretical framework: First the theoretical framework presents the system-oriented theories; institutional theory,... (More)
Title: Sustainability report in state enterprises – A study of how sustainability reporting has evolved over time
Seminar date: 5 june 2015
Course: FEKH69, bachelor thesis 15 HP
Authors: Alexandra Lundgren and Josefin Andersson
Advisors: Hans Knutsson
Key words: Sustainability reporting, state enterprises, Global Reporting Initiative, development
Purpose: The purpose of this paper is to describe how sustainability reporting in state enterprises has evolved over time.
Methodology: This paper has a deductive approach and the empirical foundation is gathered from existing theories by using a qualitative method.
Theoretical framework: First the theoretical framework presents the system-oriented theories; institutional theory, stakeholder theory and legitimacy theory. After follows an explanation of the concept Corporate Social Responsibility and tools that are relevant to increase corporate transparency. Finally, based on the above theories, an analysis model is presented.
Empirical foundation: The empirical material consists of interviews conducted with four state enterprises; Apoteket, Sveaskog, Systembolaget and a state companies that has chosen to remain anonymous in the paper.
Conclusions: The study shows that there was a big difference in the state companies' work on sustainable development before it became mandatory for them to make a sustainability report. This differences can partly be explained by the industry that the companies were operating within. A mandatory sustainability report has affected businesses so that they now have a broader focus on its sustainability work and areas that are relevant to work with have been identified. However, companies consider that even if it had not been mandatory to make sustainability reports today they had chosen to work with it anyway. This because society and stakeholders' awareness and demands for sustainable development has increased in recent years. (Less)
Abstract (Swedish)
Titel: Hållbarhetsredovisning i statliga företag - Undersökning av hur hållbarhetsredovisningen har utvecklats över tid

Seminariedatum: 5 juni 2015

Kurs: FEKH69, Kandidatuppsats 15HP

Författare: Alexandra Lundgren och Josefin Andersson

Handledare: Hans Knutsson

Nyckelord: Hållbarhetsredovisning, statliga företag, Global Reporting Intiative, utveckling

Syfte: Syftet med denna uppsats är att beskriva hur statliga företags hållbarhetsredovisning har utvecklats över tid.

Metod: Uppsatsen har en deduktiv ansats och med hjälp av en kvalitativ metod har empiri samlats in med utgångspunkt i befintliga teorier.

Teoretisk referensram: Den teoretiska referensramen presenterar först de systemorienterade teorierna;... (More)
Titel: Hållbarhetsredovisning i statliga företag - Undersökning av hur hållbarhetsredovisningen har utvecklats över tid

Seminariedatum: 5 juni 2015

Kurs: FEKH69, Kandidatuppsats 15HP

Författare: Alexandra Lundgren och Josefin Andersson

Handledare: Hans Knutsson

Nyckelord: Hållbarhetsredovisning, statliga företag, Global Reporting Intiative, utveckling

Syfte: Syftet med denna uppsats är att beskriva hur statliga företags hållbarhetsredovisning har utvecklats över tid.

Metod: Uppsatsen har en deduktiv ansats och med hjälp av en kvalitativ metod har empiri samlats in med utgångspunkt i befintliga teorier.

Teoretisk referensram: Den teoretiska referensramen presenterar först de systemorienterade teorierna; institutionell teori, intressentteorin och legitimitetsteorin. Sedan redogörs för begreppet Corporate Social Responsibility och verktyg som är relevanta för att öka företagens transparens. Med utgångspunkt i teorierna presenteras slutligen en analysmodell.

Empiri: Det empiriska materialet består av besöksintervjuer som har genomförts med fyra statliga företag; Apoteket, Sveaskog, Systembolaget och ett statligt företag som har valt att vara anonym i uppsatsen.

Slutsats: Studien visar att det fanns en stor skillnad i de statliga företagens arbete med hållbar utveckling innan det blev tvingande för dem att hållbarhetsredovisa. Skillnaderna kan delvis anses bero på vilken bransch företagen befann sig inom. En tvingande hållbarhetsredovisning har påverkat företagen på så sätt att de nu har ett bredare fokus inom sitt hållbarhetsarbete och relevanta områden att arbeta med har identifierats. Dock anser företagen att även om det inte hade varit tvingande att hållbarhetsredovisa så hade de valt att arbeta med det ändå då samhällets och intressenternas medvetenhet och krav på en hållbar utveckling har ökat de senaste åren. (Less)
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author
Lundgren, Alexandra LU and Andersson, Josefin
supervisor
organization
course
FEKH69 20151
year
type
M2 - Bachelor Degree
subject
language
Swedish
id
7518974
date added to LUP
2015-08-20 16:29:16
date last changed
2015-08-20 16:29:16
@misc{7518974,
  abstract     = {Title: Sustainability report in state enterprises – A study of how sustainability reporting has evolved over time
Seminar date: 5 june 2015
Course: FEKH69, bachelor thesis 15 HP
Authors: Alexandra Lundgren and Josefin Andersson
Advisors: Hans Knutsson
Key words: Sustainability reporting, state enterprises, Global Reporting Initiative, development
Purpose: The purpose of this paper is to describe how sustainability reporting in state enterprises has evolved over time.
Methodology: This paper has a deductive approach and the empirical foundation is gathered from existing theories by using a qualitative method.
Theoretical framework: First the theoretical framework presents the system-oriented theories; institutional theory, stakeholder theory and legitimacy theory. After follows an explanation of the concept Corporate Social Responsibility and tools that are relevant to increase corporate transparency. Finally, based on the above theories, an analysis model is presented.
Empirical foundation: The empirical material consists of interviews conducted with four state enterprises; Apoteket, Sveaskog, Systembolaget and a state companies that has chosen to remain anonymous in the paper.
Conclusions: The study shows that there was a big difference in the state companies' work on sustainable development before it became mandatory for them to make a sustainability report. This differences can partly be explained by the industry that the companies were operating within. A mandatory sustainability report has affected businesses so that they now have a broader focus on its sustainability work and areas that are relevant to work with have been identified. However, companies consider that even if it had not been mandatory to make sustainability reports today they had chosen to work with it anyway. This because society and stakeholders' awareness and demands for sustainable development has increased in recent years.},
  author       = {Lundgren, Alexandra and Andersson, Josefin},
  language     = {swe},
  note         = {Student Paper},
  title        = {Hållbarhetsredovisning i statliga företag - En studie av hur hållbarhetsredovisning har utvecklats över tid},
  year         = {2015},
}