?Icke-finansiell redovisning kontra finansiell redovisning, det är ändå redovisning det handlar om.?
En fallstudie om revisionsbranschens etablering som granskare av hållbarhetsredovisningar.
This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity. Tendencies have been observed, which support that auditors actively try to broaden the legitimacy base surrounding their competence into the field of third party assurance of sustainability reports. GRI leads to an institutionalization of what and how sustainability data should be reported and thus a measurable and auditable ?reality? is created. Following the standard RevR 6, auditors fulfill many of the requirements GRI has on third party assurers and in that way institutionalize that they are competent third party assurers of sustainability reports. Since the sustainability reporting companies in the study demand a verification service, the conclusion has been reached, that the likelihood that auditors should find errors is assumed to be larger than zero. This holds true especially with regard to auditors? competence and independence.