Global Reporting Initiative
En komparativ studie om efterlevnaden av initiativets riktlinjer mellan Ericsson och Vattenfall
Title: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall.Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture.Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspectiveLimitations: This paper is limited to two companies, one company owned by the government and one privately-owned company. The companies are Vattenfall and Ericsson, both report in accordance with the GRI guidelines.Methodology: The study is a case study made on the basis of an abductive approach. The empirical collection was done through a qualitative approach in which the two companies? reports are examined to demonstrate how well they meet the GRI's indicators. Empirical datashows whether they meet, partially m eets or does not meet the GRI's indicators.Results and conclusions: The differences between the two companies are not very apparent when only the total numbers of indicators that are fulfilled, partially fulfilled and not fulfilled are presented. It is within each of the areas of GRI that differences are revealed. The study has found that most of the dissimilarities between the companies cannot be derived from thedifferences in the ownership conditions, but from differences in the business operations of each organization and differences in the market for each organization.