Sustainability and the role of companies in terms of emissions and environmental impact has become increasingly more relevant. In 2014, the EU decided to introduce the NFRD, a directive that makes it mandatory for companies that meet the requirements to report on Sustainability. This thesis aims to examine how four large Swedish industrial companies report about Sustainability in connection with the introduction of NFRD, looking at the years 2015 (2014), 2017 and 2022 from an environmental viewpoint. Furthermore, the study also intends to investigate how the companies write about their Sustainability work, as actual achievements or what they have ambitions to do in the future. In order to carry out the study, a content analysis with elements of both qualitative and quantitative features has been used called the CONI method.

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.

The aim of this study was to examine how two integrating social enterprises relate to and combines social, ecological and economic Sustainability and how they work with sustainable development in the field of social work. The study has been focusing on three questions: What are the values underpinning ?Macken? and ?Vägen uts? approach to sustainable development? What motivates these companies to work with ecological Sustainability in the creation of new jobs? How do these companies combine social, ecological and economic Sustainability? To answer our questions we have been interviewing nine employees through semi-structured interviews combined with observations and this study was analysed through a symbolic perspective. The conclusion of this study showed that these companies worked with specific themes to reach social Sustainability. Recurring themes in the study was empowerment, recovery and the employee?s own experience of exclusion.

Sustainability is a term that is constantly gaining focus in our society and we are becoming more and more aware of the need to take the next generation into consideration when making decisions. The sustainable activity within the core business is growing and is also connected to profitability in ways that have not been seen before. However, the activities that are not included in the core business have not yet reached this long-term perspective. These non-core businesses within an organization goes under the term Facilities Management (FM).This paper focuses onReal Estate businesses, FM-suppliers and the relation between them.The purpose is to investigate current knowledge regarding outsourced FM-services and the real estate organisation?s use of these services.

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.

Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies? Sustainability regarding social and environmental issues when it comes to choosing a company to invest in.

This project was conducted on behalf of the organization SABO (Swedish Association of Public Housing Companies). The aim of this project was to investigate which relevant environmental aspects and indicators there are for housing companies to present in their Sustainability report. The project consists of three main goals: to decide if there is a need for common guidelines when conducting a Sustainability report, determine appropriate environmental indicators and to create a simple model of how the companies can present them. This was done by a literature study, analysis of 13 Sustainability reports and interviews with seven housing companies. The result of the project suggests that there is a need for common guidelines to, among other things, make it easier to make a comparison with other companies.

Sammanfattning Uppsatsens titel: Sustainability redovisning ? en komparativ kvalitetsstudie. Seminariedatum: 2002-01-25 Kurs: FEK 591 Magisterseminarium ? Redovisning 10 poäng. Författare: Markus Håkansson, Martin Sehag och Mikael Ullman Handledare: Fredrik Ljungdahl Företag: ABB, AstraZeneca, Bristol-Myers Squibb, British Airways, BP, COOP, Föreningssparbanken, ITT Flygt, NCC och Shell.

The aim of this study is to investigate how Swedish listed real estate companies use quantitative Sustainability measures - mainly Sustainability index with a financial focus. Sustainability management is a controversial issue that is used more and more constructive. A sustainable management approach in corporate cunduct is complex and based on a number of aspects of business visions, objectives and daily procedures. The study identifies aspects that are considered relevant in real estate companies where the selection of Sustainability indicators is based on the support of scientific research in this field. The study intendeds to clarify how Swedish listed real estate companies have selected aspects and indicators of Sustainability management and how these work towards a sustainable development.

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.

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.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of theSustainability concept, examine the attractivity of housing with Sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with Sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at Sustainability are considered important by peopleliving in housing with Sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withSustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of theSustainability concept, examine the attractivity of housing with Sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with Sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at Sustainability are considered important by peopleliving in housing with Sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withSustainability claims in the county of Västra Götaland, Sweden.