Hållbarhetsredovisning i svenska företag
- utveckling, trender och drivkrafter
Sustainability reportingSustainable developmentCorporate social responsibilityLegitimacy theoryStakeholder theory
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. Another conclusion drawn is that sustainability reporting increasingly complements financial reporting and will likely be more integrated in the future. This might also drive an increase in reliability requirements, transparency in reporting and third-party verification. The most significant difference between previous research and this study concerns focus and scope of different companies? sustainability reports. Previous research states that the company?s type of business affects focus and scope of reports, while this study claims that companies with longer experience in sustainability reporting have the most extensive reports on all topics, regardless of the company?s business.