Humanity faces a major challenge with the climate and environmental crisis, largely driven by reckless recourse use and greenhouse gas emissions by corporations. The EU?s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability practices and guide market forces towards sustainability, supporting the EU?s goal of net-zero emissions by 2050.

Background: Following an increased awareness concerning social and environmental aspectsin society, more enterprises establish sustainability reports in order to inform theirstakeholders about the company?s sustainability duties. A previous study indicates that themetal sector is enjoying relatively limited increases in business opportunities and/or financialvalue of corporate responsibility. Another study suggests that there is a gap in expectationsbetween producers and users of sustainability reports due to an uncertainty regarding whatinformation such reports should contain and what audience such reports should target. Thequestion is whether or not a gap in expectations concerning sustainability reporting is acontributing factor to the limited increases in financial value in the metal sector?Purpose: The purpose of the study was to examine how a sustainability report should becarried out by a company in the steel industry given what information the company and thestakeholders consider as essential in a sustainability report.Methodology: To accomplish the purpose of the study, a deductive approach was used due tothe availability of suitable theories.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

Sustainability Reporting has emerged and transformed over the past decades as a voluntary practice by companies across industries that desire to show proof of good conduct and environmental; social; and economic responsibility. As industrial food production is one of the largest contributors to contemporary environmental problems, it might be expected that reporting within the industry would be both well established and well understood. Unfortunately, it is neither. In light of the food industry?s considerable environmental impact and the growing popularity of plant-based food as a more sustainable alternative to dairy products, this paper assesses and briefly discusses the Sustainability Reporting of two companies in the plant-based food and beverage industry. The research was designed to compare the practices of Europe-based Alpro and US-based SoDelicious, and this study has two major purposes: to describe the reporting of the case companies and to subsequently compare their practices to the other as well as to global reporting standards. The empirical study in this paper was conducted through content analysis.

AbstractTitle:Sustainability reporting- For whom and what? What is the opinion of analysts, consultants and fund managers on sustainability reporting?Level:Bachelor thesis in business administration, 15 university creditsAuthors:Nils Johansson and Hannes ThomasfolkSupervisor:Sarah PhilipsonDate:20140108Keywords:Sustainability reporting, value relevance, stakeholder theory, signaling theory.Purpose:The purpose of this paper is to study how different professional groups in the Swedish financial market in 2013 use sustainability reporting and explore how professional groups look at the future development of sustainability reporting.Limitations:The study focuses only on organizations that are members of SWESIF.Method:In this study we chose a multiple case study design, inspired by well grounded theory. The study's empirical data was obtained through ten semi-structured interviews with analysts, consultants and fund managers.Results and conclusions:It was revealed by the study that companies producing a sustainability report demonstrates transparency and are perceived as a company that is aware of risk, both economic risks as well as external risks. The study also shows that among the study's respondents, there is a strong belief that sustainable business in the long term is a good investment. The study also indicates that this is no concrete evidence of an association between the use of sustainability reporting and either increased or decreased profitability.

In the last decades the continuous work for more sustainable manufacturing has become a large part of the manufacturing companies? operations. It is also well known that the factory planning shapes the manufacturing process to a great extent. Consequently it is logical to assume that the manufacturing companies? factory planning process plays a major role in the work for increased sustainability.

The purpose of the study is to explore the internal implementation and communication of ecological sustainability within an organization and to identify obstacles and challenges that may arise. To address the study's purpose and research questions, a qualitative methodology and semi-structured interviews were used. Respondents were selected from two different units within a large global organization operating in the automotive industry. The study's findings indicate that the organization's sustainability efforts are extensive and integrated across several departments. It is also evident that sustainability initiatives are primarily driven by upper management within the organization, although there is room for lower hierarchical levels to provide some feedback.

Sustainable development is a concept that has been interpreted in a multitude of ways in different contexts. This essay argues that the discourse of "ecological modernization" has strongly influenced the way in which the concept of ?sustainability? has been constructed in Swedish environmental policy. This interpretation of the concept of sustainability offers the possibility of combining economic growth with ecological sustainability which stands in contrast to the assumptions of Deep Ecology and Green Theory. The aim of this essay is to explore how the concept of sustainability is being formulated in environmental policy both on a national level and in the city of Malmö.Considering these issues in a specific context, this essay focuses on city planning that is as an important instrument to promote urban sustainability both on national and local levels.

During the 90s most companies organized and adopted routines for their environmental work. This work included for example eco-efficiency improvements and the introduction of environmental managing systems. At the UN conference in Rio in 1992 the concept Sustainable development was defined, but it was not until about the year of 2000 that companies in Sweden shifted their work from environmental management to sustainable management. A consequence of this is that they now have to focus on environmental aspect in conjunction with social and economic aspects.The purpose of this study is to gain understanding of what a change of focus to sustainable development means for companies. Has the environmental work suffered in the competition with social/economical aspects under the new sustainable focus? How will the new way of working affect the balance between environmental and social aspects? Changes were studied in five companies by analysing their annual-, environmental- and sustainability reports and through interviews of sustainable managers.

The connection between management control systems for controlling sustainability and a firm's motivation for engaging in sustainability is not completely understood (Arjaliès & Mundy, 2013). The aim of this thesis is to develop a more profound understanding for management control in achieving sustainable companies. To do this, we raise the question: How and to what extent do companies use management control systems to achieve sustainability compliance Simons's Levers of Control (1995) are applied to this question in order to get a consistent and thorough insight of management control systems. Hence, a case study of ABB:s work to achieve material compliance in accordance with EU-regulation was conducted. The findings of the case study reveal that ABB uses the regulations as explicit goals and implement them in sustainability procedures.

Presently environmental and ethical matters are in the centre of attention and companies producing sustainability reports have become more common. It has also started to become more and more ordinary to assure these sustainability reports by an external part. However, the amount of assured sustainability reports differs a lot between different countries.There can be several reasons for why the companies chose to get the sustainability report assured. Previous studies state that the choice to produce sustainability reports can be re-lated to theories like the legitimacy theory, stakeholder theory and the agent theory. Other aspects that can affect the decision to construct a sustainability report can according to prior studies be different company characteristics and the national culture in the country in which the company is operating.

The aim of this study is to find out if there is any difference between how a state-owned company and a publicly listed private company communicate its sustainability performance in its sustainability report. It also aims to find out if the communication regarding sustainability has changed over time. The poll was conducted in two Swedish companies, Sveaskog AB and AB SCA, operating in the forestry industry and through a quantitative content analysis, the companies' sustainability reports from 2005 and 2010 were examined. To get a result, the reports has been examined by the GRI framework (Global Reporting Initiative) and an assessment of the communication was made based on a scale of 0-3. The results has been evaluated based on stakeholder theory, legitimacy theory and the growing interest in CSR. The analyses found evidence that there is a link between the form of ownership of the company and how it communicates regarding sustainability.

The aim of this study was to examine and describe the reasons why companies choose to conduct a sustainability report and what is required to compile it. Moreover, we wanted to examine why companies choose not to revise their sustainability report while others do..

The aim of this study is to study how sustainability policies are implemented and perceived in the operations of a Swedish fashion company. The fashion industry is affected by strict controls when it comes to transparency and reporting of sustainability efforts. This contributes to a strong focus on sustainability. The theoretical framework revolved around institutional theory where the phenomenas of decoupling and recoupling were central. A qualitative case study was conducted where interviews were the primary source of data.

The purpose of this study are to investigate and describe if companies? sustainability reports differ in substance and quantity between public and Large Cap companies? and if there are any differences between industries. This study will also analyze if companies? size, stakeholder group or profitability have some impact on the companies? sustainability report. The study includes all Swedish public companies and the Large Cap companies.To investigate in line of the purpose this study will measure both the substance and quantity.