HÅLLBARHETSREDOVISNING FRÅN BANKER
Vilket intresse har företagskunder och påverkar redovisningen kundernas förtroende till banken?
Sustainability is today a current topic and companies are more or less forced to work with it even though it contradicts the historical role of companies, which is to generate a profit for shareholders. In recent years there has been a rising interest from banks to work with sustainability but research has shown a growing dissatisfaction among customers even though banks are spending a lot of money and time working with sustainability. This shows that there is an asymmetry between how the banks act and what their customers demand. The purpose of this paper is to create an understanding of how business customers perceive banks´ CSR-reports by investigating customers? interest in these reports. The purpose of this paper is also to investigate in what way banks CSR-reports have an effect on customers confidence to the banks. Using a qualitative approach, customers perceptions of banks CSR-reports where examined. Interviews were conducted with respondents from both banks and companies to obtain a better understanding of CSR-reports. The analysis of the empirical data has been conducted using the institutional theory and legitimacy theory together with previous research. The conclusion of this paper is that the customers have relatively low knowledge and little interest in banks CSR-reports. However, they all have an expectation that banks should report. There is no indication that the customers trust to the bank can be created by the banks CSR-reports. But there is an indication that customers perceive banks, that don?t do their reports, in a negative manner and in that way the trust can be harmed.