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Håller det?

Torp, Sofia Catharina LU (2016) EKHK31 20161
Department of Economic History
Abstract
Over the last decades sustainability reporting has developed as a global trend among international corporations as the debates regarding global warming and sustainable development have been heating up. International organisations and governmental institutions are setting the agenda for the development by introducing goals and regulations on a global, regional and national scale. The EU’s introduction of mandatory sustainability reporting among European corporations is an example of governmental intervention in search for a sustainable development. Based on the recent debates and a relevant political background, this study examines the historical development of voluntary sustainability reporting, according to Global Reporting Initiative’s... (More)
Over the last decades sustainability reporting has developed as a global trend among international corporations as the debates regarding global warming and sustainable development have been heating up. International organisations and governmental institutions are setting the agenda for the development by introducing goals and regulations on a global, regional and national scale. The EU’s introduction of mandatory sustainability reporting among European corporations is an example of governmental intervention in search for a sustainable development. Based on the recent debates and a relevant political background, this study examines the historical development of voluntary sustainability reporting, according to Global Reporting Initiative’s (GRI) guidelines, among a selection listed Swedish corporations between 2000 and 2014. In addition, the study examines the historical development of motivation drivers for sustainability reporting. The results from the study are analysed in an internal and external perspective to examine the causes that effect corporation’s decision to publish sustainability reports. The study concludes that there has been an increase in the total number of sustainability reports among the examined Swedish corporations over the period, especially among the sectors considered less environmental friendly. Furthermore, the increased pressure from shareholders and governmental institutions has created a need for corporations to increase their external communication in order to meet the surrounding’s expectations. (Less)
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author
Torp, Sofia Catharina LU
supervisor
organization
alternative title
En studie om hållbarhetsrapportering bland svenska börsnoterade företag
course
EKHK31 20161
year
type
M2 - Bachelor Degree
subject
keywords
Hållbarhetsrapportering
language
Swedish
id
8882144
date added to LUP
2016-06-20 13:05:54
date last changed
2016-06-20 13:05:54
@misc{8882144,
  abstract     = {Over the last decades sustainability reporting has developed as a global trend among international corporations as the debates regarding global warming and sustainable development have been heating up. International organisations and governmental institutions are setting the agenda for the development by introducing goals and regulations on a global, regional and national scale. The EU’s introduction of mandatory sustainability reporting among European corporations is an example of governmental intervention in search for a sustainable development. Based on the recent debates and a relevant political background, this study examines the historical development of voluntary sustainability reporting, according to Global Reporting Initiative’s (GRI) guidelines, among a selection listed Swedish corporations between 2000 and 2014. In addition, the study examines the historical development of motivation drivers for sustainability reporting. The results from the study are analysed in an internal and external perspective to examine the causes that effect corporation’s decision to publish sustainability reports. The study concludes that there has been an increase in the total number of sustainability reports among the examined Swedish corporations over the period, especially among the sectors considered less environmental friendly. Furthermore, the increased pressure from shareholders and governmental institutions has created a need for corporations to increase their external communication in order to meet the surrounding’s expectations.},
  author       = {Torp, Sofia Catharina},
  keyword      = {Hållbarhetsrapportering},
  language     = {swe},
  note         = {Student Paper},
  title        = {Håller det?},
  year         = {2016},
}