Hållbarhetsredovisning – en hållbar affär?
(2020) FEKH69 20192Department of Business Administration
- Abstract
- Purpose: The purpose of this thesis is to examine if there are financial purposes for companies to create sustainability reports, by comparing the quality of sustainability reports with profitability for swedish public companies, listed on Nasdaq OMX Stockholm, that are subject to the 6 chapter 10 § Annual Accounts Act by the year of 2018, that earlier haven’t created a sustainability report.
Methodology: Quantitative research with deductive reasoning where the statistical methodology is made up of regression analysis with bivariate linear model with companies Corporate Social Performance (CSP) as independent variable and companies Corporate Financial Performance (CFP) as dependent variable. CSP is made up of the operationalization of... (More) - Purpose: The purpose of this thesis is to examine if there are financial purposes for companies to create sustainability reports, by comparing the quality of sustainability reports with profitability for swedish public companies, listed on Nasdaq OMX Stockholm, that are subject to the 6 chapter 10 § Annual Accounts Act by the year of 2018, that earlier haven’t created a sustainability report.
Methodology: Quantitative research with deductive reasoning where the statistical methodology is made up of regression analysis with bivariate linear model with companies Corporate Social Performance (CSP) as independent variable and companies Corporate Financial Performance (CFP) as dependent variable. CSP is made up of the operationalization of companies’ sustainability report which is measured with a custom-made index that has been made up with a combination of requirements from the 6 chapter 12 § Annual Accounts Act in Swedish regulation, previous CSP research, legitimacy and stakeholder theory. CFP is an operationalization of the company's profitability and is measured by three accounting-based profitability measures, ROE, ROA and ROS. The statistical result is analyzed and interpreted on the basis of the study's theoretical framework and previous research, which leads to the rejection of the study's hypotheses. The analysis's arguments lead to the study's conclusion.
Theoretical perspectives: Woods (CSP) framework, Legitimacy theory, Stakeholder theory.
Empirical foundation: The empirical foundation starts with a presentation of the descriptive statistics in order to give a perception of the material of the study collected from the annual- and sustainability reports of 136 Swedish companies. Further on is the statistic analyze of the material, which is represented in commented diagrams.
Conclusions: There is no relationship between quality of sustainability reports and profitability of Swedish public companies covered by the 6 chapter § 10 Annual Accounts Act in 2018, but who did not report sustainability before 2016. (Less) - Popular Abstract (Swedish)
- Syfte: Att analysera om det finns finansiella incitament för bolag att upprätta kvalitativa hållbarhetsrapporter, genom att jämföra kvaliteten på hållbarhetsrapporter med lönsamhet hos svenska publika företag på Stockholmsbörsen som omfattas av 6 kap. 10 § ÅRL år 2018, men som inte hållbarhetsrapporterade före 2016.
Metod: Kvantitativ studie med deduktiv ansats där den statistiska metoden utgörs av bivariat regressionsanalys med bolagens CSP som oberoende variabel och bolagens CFP som beroende variabel. CSP utgör operationalisering av företagens hållbarhetsrapportering vilken mäts med ett egenutformat index som tagits fram genom en kombination av stadgade krav på upplysningar enligt 6 kap. 12 § ÅRL, tidigare CSP-forskning, legitimitets-... (More) - Syfte: Att analysera om det finns finansiella incitament för bolag att upprätta kvalitativa hållbarhetsrapporter, genom att jämföra kvaliteten på hållbarhetsrapporter med lönsamhet hos svenska publika företag på Stockholmsbörsen som omfattas av 6 kap. 10 § ÅRL år 2018, men som inte hållbarhetsrapporterade före 2016.
Metod: Kvantitativ studie med deduktiv ansats där den statistiska metoden utgörs av bivariat regressionsanalys med bolagens CSP som oberoende variabel och bolagens CFP som beroende variabel. CSP utgör operationalisering av företagens hållbarhetsrapportering vilken mäts med ett egenutformat index som tagits fram genom en kombination av stadgade krav på upplysningar enligt 6 kap. 12 § ÅRL, tidigare CSP-forskning, legitimitets- och intressentteorin. CFP utgör en operationalisering av företagets lönsamhet och mäts med tre redovisningsbaserade lönsamhetsmått, ROE, ROA och ROS. Det statistiska resultatet analyseras och tolkas utifrån studiens teoretiska ramverk och tidigare forskning vilket leder till att studiens hypoteser förkastas. Analysens argumentation leder fram till studiens slutsats.
Teoretiska perspektiv: Woods (CSP) ramverk, Legitimitetsteori, Intressentteori.
Empiri: I empirin görs först en presentation av den deskriptiva statistiken för att få en uppfattning om det insamlade materialet från 136 svenska bolags års- och hållbarhetsredovisningar. Därefter görs sammanställning och statistisk analys av det insamlade materialet som presenteras strukturerat genom diagram med kommentarer.
Resultat: Det finns inget samband mellan kvalitet på hållbarhetsrapporter och lönsamhet hos svenska publika företag som omfattas av 6 kap. 10 § ÅRL år 2018, men som inte hållbarhetsrapporterade före 2016. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9004591
- author
- Hakyemez, Altay LU ; Thorängen, Adrian LU and Ståhlbrand, Åsa LU
- supervisor
-
- Rolf Larsson LU
- organization
- course
- FEKH69 20192
- year
- 2020
- type
- M2 - Bachelor Degree
- subject
- keywords
- Hållbarhetsrapport, Hållbarhetsredovisning, CSP, CFP, Lönsamhet, Non-financial reporting, Sustainability, profitability
- language
- Swedish
- id
- 9004591
- date added to LUP
- 2020-02-20 11:09:40
- date last changed
- 2020-02-20 11:09:40
@misc{9004591,
abstract = {{Purpose: The purpose of this thesis is to examine if there are financial purposes for companies to create sustainability reports, by comparing the quality of sustainability reports with profitability for swedish public companies, listed on Nasdaq OMX Stockholm, that are subject to the 6 chapter 10 § Annual Accounts Act by the year of 2018, that earlier haven’t created a sustainability report.
Methodology: Quantitative research with deductive reasoning where the statistical methodology is made up of regression analysis with bivariate linear model with companies Corporate Social Performance (CSP) as independent variable and companies Corporate Financial Performance (CFP) as dependent variable. CSP is made up of the operationalization of companies’ sustainability report which is measured with a custom-made index that has been made up with a combination of requirements from the 6 chapter 12 § Annual Accounts Act in Swedish regulation, previous CSP research, legitimacy and stakeholder theory. CFP is an operationalization of the company's profitability and is measured by three accounting-based profitability measures, ROE, ROA and ROS. The statistical result is analyzed and interpreted on the basis of the study's theoretical framework and previous research, which leads to the rejection of the study's hypotheses. The analysis's arguments lead to the study's conclusion.
Theoretical perspectives: Woods (CSP) framework, Legitimacy theory, Stakeholder theory.
Empirical foundation: The empirical foundation starts with a presentation of the descriptive statistics in order to give a perception of the material of the study collected from the annual- and sustainability reports of 136 Swedish companies. Further on is the statistic analyze of the material, which is represented in commented diagrams.
Conclusions: There is no relationship between quality of sustainability reports and profitability of Swedish public companies covered by the 6 chapter § 10 Annual Accounts Act in 2018, but who did not report sustainability before 2016.}},
author = {{Hakyemez, Altay and Thorängen, Adrian and Ståhlbrand, Åsa}},
language = {{swe}},
note = {{Student Paper}},
title = {{Hållbarhetsredovisning – en hållbar affär?}},
year = {{2020}},
}