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Varför hållbarhetsredovisar elhandelsbolag som inte omfattas av lagkrav? - En studie av hållbarhetsredovisningar hos svenska elhandelsbolag

Alinazari, Jasaman LU ; Kalid, Sanna LU and Larsson, Nina LU (2016) FEKH69 20161
Department of Business Administration
Abstract (Swedish)
Titel: Varför hållbarhetsredovisar elhandelsbolag som inte omfattas av lagkrav? - En studie av hållbarhetsredovisningar hos svenska elhandelsbolag
Seminariedatum: 3 juni 2016
Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng
Författare: Jasaman Alinazari, Sanna Kalid, Nina Larsson
Handledare: Anna Glenngård
Nyckelord: Hållbarhetsredovisning, elhandelsbolag, lagkrav, GRI-ramverk, intressentteorin, legitimitetsteorin, institutionell teori
Syfte: Syftet med studien är att undersöka förekomsten av hållbarhetsredovisningar hos svenska elhandelsbolag och bakomliggande orsaker till detta samt beskriva och analysera varför elhandelsbolag som inte omfattas av nuvarande lagkrav väljer att upprätta... (More)
Titel: Varför hållbarhetsredovisar elhandelsbolag som inte omfattas av lagkrav? - En studie av hållbarhetsredovisningar hos svenska elhandelsbolag
Seminariedatum: 3 juni 2016
Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng
Författare: Jasaman Alinazari, Sanna Kalid, Nina Larsson
Handledare: Anna Glenngård
Nyckelord: Hållbarhetsredovisning, elhandelsbolag, lagkrav, GRI-ramverk, intressentteorin, legitimitetsteorin, institutionell teori
Syfte: Syftet med studien är att undersöka förekomsten av hållbarhetsredovisningar hos svenska elhandelsbolag och bakomliggande orsaker till detta samt beskriva och analysera varför elhandelsbolag som inte omfattas av nuvarande lagkrav väljer att upprätta hållbarhetsredovisning.
Metod: Ett kvantitativt metodval har använts för att kartlägga förekomsten av hållbarhetsredovisningar på elmarknaden medan ett kvalitativt metodval har använts för att besvara frågorna varför, för vem och hur elhandelsbolag väljer att upprätta hållbarhetsredovisning. Då studien kännetecknas av en undersökande karaktär har främst en induktiv forskningsansats tillämpats.
Praktiska perspektiv: Det praktiska perspektivet består utav GRIs ramverk samt det kommande lagkravet för obligatorisk hållbarhetsredovisning.
Teoretiska perspektiv: Det teoretiska perspektivet består av intressentteorin, legitimitetsteorin och institutionell teori.
Empiri: I studiens empiridel visas de resultat som framkommit vid undersökningen av elmarknaden. Vidare framgår de resultat som framkommit vid intervjuerna med representanter från studiens tre fallföretag.
Slutsatser: Studien har utvisat att tolv elhandelsbolag frivilligt hållbarhetsredovisar. De anledningar som kunnat urskiljas till att elhandelsbolag frivilligt hållbarhetsredovisar är att hållbarhetsredovisningen ses som en konkurrensfördel, utgör en marknadsföringskanal, bidrar till öppenhet och utgör ett sätt att leva upp till de sociala förväntningarna som finns. Även företagskulturen och det sociala kontraktet med samhället utgör bakomliggande motiv. (Less)
Abstract
Title: Why do electricity trading companies not covered by the current legal requirements choose to establish sustainability reports? - A study of the existence of sustainability reports in Swedish electricity companies
Seminar date: June 3rd, 2016
Course: FEKH69, Business Administration:Bachelor Degree Project in Financial and Management Accounting Undergraduate Level, 15 credits
Authors: Jasaman Alinazari, Sanna Kalid, Nina Larsson
Advisor: Anna Glenngård
Key words: Sustainability reports, electricity trading companies, legal requirements, GRI-framework, stakeholder theory, legitimacy theory, institutional theory
Purpose: The purpose of the study is to examine the existence of sustainability reports among Swedish electricity... (More)
Title: Why do electricity trading companies not covered by the current legal requirements choose to establish sustainability reports? - A study of the existence of sustainability reports in Swedish electricity companies
Seminar date: June 3rd, 2016
Course: FEKH69, Business Administration:Bachelor Degree Project in Financial and Management Accounting Undergraduate Level, 15 credits
Authors: Jasaman Alinazari, Sanna Kalid, Nina Larsson
Advisor: Anna Glenngård
Key words: Sustainability reports, electricity trading companies, legal requirements, GRI-framework, stakeholder theory, legitimacy theory, institutional theory
Purpose: The purpose of the study is to examine the existence of sustainability reports among Swedish electricity trading companies and the underlying reasons for the existence of such reports and analyze why the electricity trading companies, that are not subject to the current legal requirements, choose to establish sustainability reports.
Methodology: A quantitative method has been used to survey the existence of sustainability reports on the electricity market while a qualitative method has been used to explain why, to whom and how the electricity trading companies establish sustainability reports. Since the study is of an investigatory character it is based on an inductive approach.
Practical perspectives: The practical perspective consists of the GRI framework and the forthcoming legal requirement for mandatory sustainability reporting.
Theoretical perspectives: The theoretical perspective consists of the stakeholder theory, legitimacy theory and institutional theory.
Empirical foundation: The empirical part of the study shows the results from the survey of the electricity market. Furthermore, this part of the study also shows the answers from the interviews, which were conducted with three electricity trading companies.
Conclusions: The study has shown that twelve electricity trading companies put up sustainability reports voluntarily. The reasoning behind the choice to establish sustainability reports is due to the view of sustainability reports as a competitive advantage, that they work as a marketing tool, contribute to openness and provides a way to live up to social expectations regarding sustainability. Even corporate culture and the inevitable social contract companies have with society are underlying reasons. (Less)
Please use this url to cite or link to this publication:
author
Alinazari, Jasaman LU ; Kalid, Sanna LU and Larsson, Nina LU
supervisor
organization
alternative title
Why do electricity trading companies not covered by the current legal requirements choose to establish sustainability reports? - A study of the existence of sustainability reports in Swedish electricity companies
course
FEKH69 20161
year
type
M2 - Bachelor Degree
subject
keywords
Intressentteorin, GRI-ramverk, Lagkrav, Elhandelsbolag, Hållbarhetsredovisning, Legitimitetsteorin, Institutionell teori
language
Swedish
id
8884740
date added to LUP
2016-08-22 17:07:27
date last changed
2016-08-22 17:07:27
@misc{8884740,
  abstract     = {Title: Why do electricity trading companies not covered by the current legal requirements choose to establish sustainability reports? - A study of the existence of sustainability reports in Swedish electricity companies
Seminar date: June 3rd, 2016
Course: FEKH69, Business Administration:Bachelor Degree Project in Financial and Management Accounting Undergraduate Level, 15 credits 
Authors: Jasaman Alinazari, Sanna Kalid, Nina Larsson
Advisor: Anna Glenngård
Key words: Sustainability reports, electricity trading companies, legal requirements, GRI-framework, stakeholder theory, legitimacy theory, institutional theory
Purpose: The purpose of the study is to examine the existence of sustainability reports among Swedish electricity trading companies and the underlying reasons for the existence of such reports and analyze why the electricity trading companies, that are not subject to the current legal requirements, choose to establish sustainability reports.
Methodology: A quantitative method has been used to survey the existence of sustainability reports on the electricity market while a qualitative method has been used to explain why, to whom and how the electricity trading companies establish sustainability reports. Since the study is of an investigatory character it is based on an inductive approach. 
Practical perspectives: The practical perspective consists of the GRI framework and the forthcoming legal requirement for mandatory sustainability reporting. 
Theoretical perspectives: The theoretical perspective consists of the stakeholder theory, legitimacy theory and institutional theory.
Empirical foundation: The empirical part of the study shows the results from the survey of the electricity market. Furthermore, this part of the study also shows the answers from the interviews, which were conducted with three electricity trading companies.
Conclusions: The study has shown that twelve electricity trading companies put up sustainability reports voluntarily. The reasoning behind the choice to establish sustainability reports is due to the view of sustainability reports as a competitive advantage, that they work as a marketing tool, contribute to openness and provides a way to live up to social expectations regarding sustainability. Even corporate culture and the inevitable social contract companies have with society are underlying reasons.},
  author       = {Alinazari, Jasaman and Kalid, Sanna and Larsson, Nina},
  keyword      = {Intressentteorin,GRI-ramverk,Lagkrav,Elhandelsbolag,Hållbarhetsredovisning,Legitimitetsteorin,Institutionell teori},
  language     = {swe},
  note         = {Student Paper},
  title        = {Varför hållbarhetsredovisar elhandelsbolag som inte omfattas av lagkrav? - En studie av hållbarhetsredovisningar hos svenska elhandelsbolag},
  year         = {2016},
}