Starting point to this Paper is the idea and wish to adapt the society and its different activities to a recycle society. A building area in Göteborg is planned and investigated for such adaptation. In the district named Skogaberg, about 130 households totally are planned from what 20 are blocks of flats. The idea with this project is to constitute an alternative sewage system, a Blackwater system, were the fractions of most nutrients and least pollution are separated, taken care of and utilised. The aim is to get a market and use the nutrients of the organic waste from the household in agriculture use.

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

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.

Today, companies work with issues concerning Corporate Social Responsibility (CSR). A higher demand from customers and other stakeholders as well as an extended legislation are great reasons. Framework and guidelines for sustainability reporting has been developed which includes indices that companies are able to report. Though, for a long term work with sustainability a functional system and internal tool is necessary. Balanced Scorecard, BSC, is a useful tool and efforts have been made to integrate BSC and CSR with purpose to establish the work with sustainability in a more concrete and clear way.

The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create sustainability reports according to GRI guidelines, and also have changed from non-audited to audited reports.The study is an exploratory study where we started from companies that follow GRI's standard and who have changed from being non-assured to assured and certified. In order to examine any differences we have started out from corporate sustainability reports and with the basis of these latter gather those changes which may have occurred during the changeover. We therefore chose to conduct a literature review on each company's non-audited sustainability reports and compare them with each company's audited and certified sustainability reports. Furthermore our study has been made on the basis of an assessment model based on the concepts of materiality, completeness and comparability.The study showed that the audited sustainability reports in all companies were more focused and more detailed about the aspects GRI established for the performance indicators.

This study focuses on how the idea of sustainability is dealt with by companies, how the idea changes when moving through a company structure and how the different individuals interpret the idea. To date, many different studies have been written on the subject of sustainability, but few share the perspective addressed in this particular study. This case study was formed at a paper mill in the central part of Sweden. Semi-structured interviews with employees working on different hierarchical levels, within the same company, were chosen in order to get an insight into how the idea of sustainability is implemented throughout an entire company. The interviews have been transcribed to help identify contrasting patterns.This study has shown that the idea of sustainability, and its context within society, differs from how the idea is perceived in the organization.

Sustainability reports are drawn up for the company's stakeholders and declare the company?s corporate social responsibility. Consumers are one of the companies' most important stakeholders for food companies. This study is aimed to describe how consumers perceive sustainability reporting in the food industry and if the application level of the GRI framework has an impact on how consumers perceive sustainability reports. Consumer perception is described in the GRI principles and the basis is the ICA and Coop's sustainability reports, which are two of Sweden's largest food company.

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.

Purpose: The purpose of this paper is to study the companies approach to sustainability and to examine the relationship between the report content and the sustainability efforts businesses are making in practice.Method: The study has a qualitative perspective with semi-structured interviews and content analysis as method to collect data. Three companies were interviewed; Tekniska Verken AB, Apoteket AB and Max hamburgerrestauranger AB. The content analysis was used when collecting data from the three companies? sustainability reports.Frame of reference: Legitimacy theory, Stakeholder theory, Institutional theory, the Pyramid of Corporate Social Responsibility.Results: The result showed that all companies are prepared to work for sustainable development and that they view sustainability as an integrated part of their work. The sustainability report is the basis for sustainability reporting, which is a way for companies to demonstrate to their stakeholders what they stand for and what they implement in practice.

Sustainable development and sustainability is nowadays expected to be integratedin modern city planning and permeate the entire planning process. At the sametime, sustainable development has an inherent vagueness, leading to a greatdiversity of interpretations of the meaning of this concept. In this thesis strongsustainability and ecological modernization are used as two different interpretationsof sustainable development. Using these two interpretations, an analysis of thecurrent use of the concept of sustainability within the city planning of Malmö isperformed. The analysis shows that the interpretation of sustainable development inthe city of Malmö can be deduced to ecological modernization and thatsustainability is looked upon as one way to improve the attractiveness of the city.Investments to increase ecological and social sustainability must be legitimized asleading to a potential increase in economical sustainability (growth) and the focusof increasing the sustainability in the city has shifted from ecological aspects toeconomical aspects.

Sustainability questions that concern the subjects of environmental and social aspects are increasing in today?s society, and therefore the sustainability report is a way for companies to show their work with sustainability development by working with a clear report and follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events from a sustainability aspect for Vattenfall, from a medial perspective during the time period 2005-2009. We made a content analysis of one company?s sustainability reports during a time period of five years and we connected this to the medias reports of the company from the same period, to see if there were any connections between the subjects that media had elucidated.

The municipalities of Sweden have a great responsibility when it comes to adapt the physical planning to a more sustainable development. The development of the society depends upon the growth of new communities and other public services, but to build new communities in a long-term sustainable manner you need good methods and guidance. This study presents four sustainability certification scheme intended to improve and adapt the planning, implementation and performance of new communities and infrastructure project to more sustainable methods based on economic, ecological and social sustainability. These systems are the latest versions of environmental classifications and similar rating schemes, but with a broader focus since they also include the social aspect of sustainability.This study aims to investigate what role sustainability certification schemes can play in local planning for sustainable development. The study compares the certification systems criteria to the tools and goals that the Swedish municipalities have been provided with, to lead efforts towards a more sustainable society.

This study has been conducted on behalf of Vectura Consulting AB with the purpose to examine how different actors perceive the dimensions of sustainability and sustainable construction. The purpose is also to provide an understanding of existing barriers and opportunities for sustainable construction within the industry and exemplify with different directions for the actors in order to develop sustainability. The study has approach the research problem by using systems theory, developed by Checkland, to identify the relevant system. Other systems theories has been used as an theoretical framework in order to identify barriers and opportunities, which in this study are based on Hughes?s theory about reverse salients and salients.

This study aims to investigate development and reasons behind sustainability reporting in large Swedish companies. By examining 15 companies? environmental and sustainability reports between the years 2000 and 2008, data was collected on matters such as frequency, scope and design. Identified trends were to a large extent in line with previous studies on international development; sustainability reporting is growing in several aspects. The authors have found one major reason for this development to be increasing requirements and expectations from stakeholders and a need for companies to legitimize their actions.

This thesis aims to study the effects of the infrastructure project Västlänken in Gothenburg, a rail tunnel to be built through the city center. The study focuses on the community of Haga where one of the three exits will be constructed and also the surrounding urban environment, to see if the project can be sustainable. Sustainable urban development was selected as the theory, and the term "sustainable" is defined in this study using a number of criteria that two scientists developed. The criteria include economic, ecological and social perspectives on how a place or a geographical area can meet today's needs as well as possible needs in the future. The methods used were semi-structured interviews and content analysis of government documents. Interviews were conducted with various institutions in the city, and companies involved in the planning of the project in Gothenburg.