Hur tillförlitlig är en hållbarhetsrapport?
(2021) FEKH69 20211Department of Business Administration
- Abstract
- Research question: Are sustainability reports credible?
Purpose: The purpose of this study is to identify if sustainability reports are credible with the help of a content analysis.
Methodology: With the use of CONI-model which consists part of a quantitative and part qualitative content analysis results can be analyzed more in depth. This study focuses on six related categories which are responsibility, sustainability and environment, working conditions, human rights, stakeholders and transparency. In accordance with the CONI-model a volumetric analysis is presented in which the frequency of specific words are measured. The qualitative part of the model separates the different contexts from where the search words originate into five... (More) - Research question: Are sustainability reports credible?
Purpose: The purpose of this study is to identify if sustainability reports are credible with the help of a content analysis.
Methodology: With the use of CONI-model which consists part of a quantitative and part qualitative content analysis results can be analyzed more in depth. This study focuses on six related categories which are responsibility, sustainability and environment, working conditions, human rights, stakeholders and transparency. In accordance with the CONI-model a volumetric analysis is presented in which the frequency of specific words are measured. The qualitative part of the model separates the different contexts from where the search words originate into five categories depending on the informative level of every disclosure.
Theoretical perspectives: Legitimacy- and stakeholder theory is the basis for the theoretical framework which aims to explain why firms disclose certain information. Academic journals will also be used as references to augment our findings.
Result: We find that the longest sustainability report is the one that performs the best. Furthermore we find that in the performance of the sustainability reporting in the categories of responsibility and transparency lacklustre.
Conclusions: The study concludes that the category of sustainability and environment is more credible due to the performance of the sustainability reports in terms of more informative disclosures. It can also be concluded that for the category of responsibility and transparency can be seen as less credible by the lack of attention and detail to the subject. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9057397
- author
- Boseovski, Kristian LU ; Carlson, Fredrik LU and Moustapha, Hardy LU
- supervisor
-
- Rolf Larsson LU
- organization
- course
- FEKH69 20211
- year
- 2021
- type
- M2 - Bachelor Degree
- subject
- keywords
- Sustainability reporting, Clothing-industry, Legitimacy theory, Credibility, CONI-model
- language
- Swedish
- id
- 9057397
- date added to LUP
- 2021-06-28 11:08:54
- date last changed
- 2021-06-28 11:08:54
@misc{9057397,
abstract = {{Research question: Are sustainability reports credible?
Purpose: The purpose of this study is to identify if sustainability reports are credible with the help of a content analysis.
Methodology: With the use of CONI-model which consists part of a quantitative and part qualitative content analysis results can be analyzed more in depth. This study focuses on six related categories which are responsibility, sustainability and environment, working conditions, human rights, stakeholders and transparency. In accordance with the CONI-model a volumetric analysis is presented in which the frequency of specific words are measured. The qualitative part of the model separates the different contexts from where the search words originate into five categories depending on the informative level of every disclosure.
Theoretical perspectives: Legitimacy- and stakeholder theory is the basis for the theoretical framework which aims to explain why firms disclose certain information. Academic journals will also be used as references to augment our findings.
Result: We find that the longest sustainability report is the one that performs the best. Furthermore we find that in the performance of the sustainability reporting in the categories of responsibility and transparency lacklustre.
Conclusions: The study concludes that the category of sustainability and environment is more credible due to the performance of the sustainability reports in terms of more informative disclosures. It can also be concluded that for the category of responsibility and transparency can be seen as less credible by the lack of attention and detail to the subject.}},
author = {{Boseovski, Kristian and Carlson, Fredrik and Moustapha, Hardy}},
language = {{swe}},
note = {{Student Paper}},
title = {{Hur tillförlitlig är en hållbarhetsrapport?}},
year = {{2021}},
}