Personal i börsbolagens hållbarhetsredovisning
en undersökning om hur upplysningar förklaras
Background and Introduction: Environmental report drew attention in the 1980s when the Va?rldskommissionen fo?r miljo? och utveckling received a mandate from the FN to investigate the relationship between economic development and environmental degradation. In connection with this, although sustainability a new item for many businesses. But to say exactly what sustainability is all about is very difficult. In 1996 the then Government Redovisningskommissionen a study on the introduction of an amendment to the Annual Accounts Act, which would force companies to report on environmental issues in their annual or consolidated accounts. The report led to the Swedish Parliament introduced a requirement for environmental reporting one year later. Over the years since then including the CSR concept has become very central in corporate strategy and that all public companies since 2008 to establish sustainability reporting according to GRI. After many years with a focus on environmental sustainability and believe Bino Catasu?s to our origin, ethnicity is on the way back. Bergstro?m agrees and says that »people« is the new pattern of development.Purpose: The purpose of this paper is to explain the details of personnel who are in corporate sustainability reporting in 2009.Method: The thesis has been carried out with a documentary study of 56 listed (on the Stockholm OMX), corporate sustainability reports from 2009 are included. Development of the checklist (see Appendix 1) was made by taking help from literature's undergo various parts such as the legitimacy of what is right or wrong. But even based on the criteria GRI sets up the guidelines of what a sustainability report should include such conditions.Conclusions: Based on what the analysis shows it can be concluded that the six dependent variables that are included in the survey, it's just one of them (diversity) has not been possible to find any connection at all. The remaining five dependent variables, there are related in some way with the independent variables. However, it commented that among the independent variables, only three out of five as it is related to the dependent variables. The fact that it is only correlation between independent variables and the amount of personnel information is one conclusion to draw. So from Figure 1 can be drawn three conclusions. The first is that there is a connection between industry and the amount of personnel information. The second conclusion is that there is a positive correlation between company size and personnel information, and the third is that there is a negative correlation between profitability and employee information.