Varför miljöredovisning?
en undersökning av lastbilstransportbolag
Environmental accountingEnvironmental ReportSustainability AccountingThe transport sectorMiljöredovisningMiljörapportHållbarhetsredovisningTransportbranschen
Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures. By using a qualitative research method we try to answers the main issue.The results shows that firms in the transport industry prepare the environmental statements to manage their primary stakeholders. The market is highly interest-driven and the legislative provision in the environmental field is non-existent.We can theoretically see a value in environmental statements, but there is no practical knowledge or study that conveys the corporate values in the area. This, we try to explain by using a practical point of view of environmental accounting.