Miljö- och Personalreglering i Förvaltningsberättelsen
- En studie av Svenska Börsnoterade Företag
The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report. Issues that this paper will address are what laws that exists concerning the topic, why it is important to account for environmental- and personnel in formation, how well the laws are followed, and if any difference can be distinguished depending on the size of the company.By creating a quantitative study of all annual reports on the Stockholm Stock Exchange Mid- and Large Cap the selection problems was escaped. The annual reports have been found on the companies boards have helped as a control function to investigate if the companies were engaged in any notification- or permit activity. The study has had a few criteria depending on what has been considered relevant, given the rules and recommendations contained in the environmental- and personnel accounting.The conclusion declared that the laws on environmental- and personnel information are relatively diffuse. For more tangible information companies need to look in the Accounting Standards Board's recommendations and proposition 2004/05:68 about personnel information. Environmental- and personnel information is important particularly in the view of stakeholders' interests and requirements. Environmental information has improved slightly in comparison with previous studies and the personnel information has improved considerably.This is explained by the fact that a legal requirement on the personnel information has become final and that different and relatively larger firms have been investigated. Companies registered on Large Cap has significantly better performance than Mid Cap in terms of both environmental- and personnel information.