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Storebror bestämmer - En flerfallsstudie om tillämpningen av EU taxonomin i svenska företag

Furborg, Anna LU ; Ellnemyr, Xenia LU and Åström, Fanny LU (2022) FEKH69 20221
Department of Business Administration
Abstract (Swedish)
Problem: Problem som uppstår vid tillämpningen av internationella standarder, såsom EU taxonomin, är av vikt för standardsättare att förstå då ett mer utvecklat forskningsområde förbättrar förutsättningarna för nya internationella standarder att uppnå sitt syfte.

Syfte: Syftet med flerfallsstudien är att bidra med ett nytt perspektiv till forskningsområdet implementering av internationella standarder på nationell nivå genom att undersöka implementeringen av EU taxonomin i Sverige hos icke-finansiella och tillverkande företag.

Forskningsfråga: ”Vilka problem har uppstått i samband med tillämpningen av den internationella standarden EU taxonomin på nationell nivå?”

Metod: Denna flerfallsstudie har genomförts med en kvalitativ metod... (More)
Problem: Problem som uppstår vid tillämpningen av internationella standarder, såsom EU taxonomin, är av vikt för standardsättare att förstå då ett mer utvecklat forskningsområde förbättrar förutsättningarna för nya internationella standarder att uppnå sitt syfte.

Syfte: Syftet med flerfallsstudien är att bidra med ett nytt perspektiv till forskningsområdet implementering av internationella standarder på nationell nivå genom att undersöka implementeringen av EU taxonomin i Sverige hos icke-finansiella och tillverkande företag.

Forskningsfråga: ”Vilka problem har uppstått i samband med tillämpningen av den internationella standarden EU taxonomin på nationell nivå?”

Metod: Denna flerfallsstudie har genomförts med en kvalitativ metod där informationen samlats in genom semistrukturerade intervjuer och dokumentstudier.

Teori: Studien utgår ifrån substantiell teori bestående av tidigare forskning om tillämpningen av den internationella standarden IFRS på nationell nivå. Denna har identifierat tre övergripande problemområden: nationell problematik, komplext regelverk och intern problematik.

Slutsats: Studien har bekräftat flertalet problem som uppstått tidigare vid implementering av internationella standarder på nationell nivå, men även bidragit med nya perspektiv. Vad som genomgående leder till implementeringsproblem är att EU taxonomin lämnar utrymme för egna avväganden. Detta i sin tur skapar konsekvenser för jämförbarheten. (Less)
Abstract
Problem: Problems that arise with the application of international standards, such as the EU taxonomy, are important for standard-setters to understand as a more developed research field will improve the qualifications for new international standards to attain their purpose.

Purpose: The purpose of this multiple case is to contribute with another perspective within the research field implementing international standards on a national level by studying the implementation of the EU taxonomy in Swedish non-financial and manufacturing public interest entities.

Research question: “What problems have arisen during the application of the international standard EU taxonomy on a national level?”

Methodology: This study uses a qualitative... (More)
Problem: Problems that arise with the application of international standards, such as the EU taxonomy, are important for standard-setters to understand as a more developed research field will improve the qualifications for new international standards to attain their purpose.

Purpose: The purpose of this multiple case is to contribute with another perspective within the research field implementing international standards on a national level by studying the implementation of the EU taxonomy in Swedish non-financial and manufacturing public interest entities.

Research question: “What problems have arisen during the application of the international standard EU taxonomy on a national level?”

Methodology: This study uses a qualitative method where information has been collected by using semi structured interviews and studying documents.

Theory: The study uses substantial theory consisting of previous research studying the implementation of the international standard IFRS on a local level. It has identified three general problem areas: national problems, complexity of the regulation and internal problems.

Conclusion: This study confirms several problems from previous research that have arisen with the implementation of international standards on a national level. What throughout the implementation of the EU taxonomy has led to problems is the room for interpretation by the companies themselves. This in turn leads to consequences in the comparability. (Less)
Please use this url to cite or link to this publication:
author
Furborg, Anna LU ; Ellnemyr, Xenia LU and Åström, Fanny LU
supervisor
organization
course
FEKH69 20221
year
type
M2 - Bachelor Degree
subject
keywords
Internationell standard, EU Taxonomin, Tillämpningsproblem, Flerfallsstudie, Hållbarhet
language
Swedish
id
9081982
date added to LUP
2022-09-13 10:55:59
date last changed
2022-09-13 10:55:59
@misc{9081982,
  abstract     = {{Problem: Problems that arise with the application of international standards, such as the EU taxonomy, are important for standard-setters to understand as a more developed research field will improve the qualifications for new international standards to attain their purpose.

Purpose: The purpose of this multiple case is to contribute with another perspective within the research field implementing international standards on a national level by studying the implementation of the EU taxonomy in Swedish non-financial and manufacturing public interest entities.

Research question: “What problems have arisen during the application of the international standard EU taxonomy on a national level?”

Methodology: This study uses a qualitative method where information has been collected by using semi structured interviews and studying documents.

Theory: The study uses substantial theory consisting of previous research studying the implementation of the international standard IFRS on a local level. It has identified three general problem areas: national problems, complexity of the regulation and internal problems.

Conclusion: This study confirms several problems from previous research that have arisen with the implementation of international standards on a national level. What throughout the implementation of the EU taxonomy has led to problems is the room for interpretation by the companies themselves. This in turn leads to consequences in the comparability.}},
  author       = {{Furborg, Anna and Ellnemyr, Xenia and Åström, Fanny}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Storebror bestämmer - En flerfallsstudie om tillämpningen av EU taxonomin i svenska företag}},
  year         = {{2022}},
}