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.

In organizations today Corporate Social Responsibility (CSR) is becoming a common means to try to gain legitimacy and credibility for their business. A successful CSR strategy has the potential to generate positive outcomes for a company and reaching out to stakeholders about the corporation?s contribution in the field is an important part of the work. In this study I examine how the employees at Max Hamburgare receive the corporation?s efforts within Sustainability, how it is perceived and what this means to the employees.

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..

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.

In organizations today Corporate Social Responsibility (CSR) is becoming a common means to try to gain legitimacy and credibility for their business. A successful CSR strategy has the potential to generate positive outcomes for a company and reaching out to stakeholders about the corporation?s contribution in the field is an important part of the work. In this study I examine how the employees at Max Hamburgare receive the corporation?s efforts within Sustainability, how it is perceived and what this means to the employees.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report Sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their Sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a Sustainability report under the GRI guidelines, and the Sustainability report must be audited and certified by an outside party.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a Sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of Sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a Sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Companies today are expected to communicate their responsibility to the world around them. Society?s expectations differ and stakeholders are demanding that companies act responsibly on matters related to climate, work environment and human rights. The purpose of Sustainability reports is that companies should measure, present and take responsibility in relation to their internal and external stakeholders. It is intended that a reasonable picture of the company's Sustainability performance should be communicated, containing both positive and negative effects.Companies efforts with Sustainability issues is industry-dependent and industries with significant environmental problems perform the most advanced environmental statement.

As consumers we want to know from whom we buy, what we buy and the impact the company has on our planet. In recent years there been an increasing number of scandals concerning child labour, dangerous chemicals and falsely labelled meat. A good way for companies to communicate their environmental efforts is to establish a Sustainability report, where they describe their work and their impact on our environment. By concentrating on H&M?s Sustainability report, as well as conducting a rhetorical analysis, we have been able to focus on the following research questions:  ? Why do companies establish CSR reports? ? How do companies gain legitimacy through their rhetorical choices? ? How do companies try to influence recipients? attitudes to the company? We begin by studying the context, which is of importance when using a rhetorical method and thereby attempt to understand in what situation the text is created.

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to Sustainability reports. How these Sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of Sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a Sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of Sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a Sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.