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… these aspects are more commonly included in the companies yearly reporting. A sustainability report is characterised by that it takes into account not only environmental aspects, like ordinary environmental reports, but also social and ethical aspects of a company's activity …
Undersökning av svenska företag noterade på Stockholmsbörsen
… profitable and essential for the potential to compete globally. The value of sustainability reporting may differ between industries and companies of different sizes. The demands for sustainability reports are expected to increase. By 2010, no previous survey on sustainability …
a case study of regional differences in the plant-based non-dairy industry
Sustainability Reporting has emerged and transformed over the past decades as a voluntary practice by companies across industries that desire to show proof of good conduct and environmental; social; and economic responsibility. As industrial food production is one of the largest …
En kvalitativ studie av fem kommuner i Skaraborg
… important for organizations to take into account non-financial values. Sustainability reporting involves reporting the economic, social and environmental aspects of an organization's operations. The trend has been towards an all the more scrutinizing society with an increasing …
Hur ser analytiker, konsulter och förvaltare på hållbarhetsredovisning?
Abstract Title: Sustainability reporting- For whom and what? What is the opinion of analysts, consultants and fund managers on sustainability reporting? Level: Bachelor thesis in business administration, 15 university credits Authors: Nils Johansson and Hannes Thomasfolk …
The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the …
- en kvalitativ studie om drivkrafter och redovisningsmetod
Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different …
En fördjupning samt en tillämpning
… on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the …
Att börja hållbarhetsredovisa med intressenternas behov i fokus
… social and environmental aspectsin society, more enterprises establish sustainability reports in order to inform theirstakeholders about the company’s sustainability duties. A previous study indicates that themetal sector is enjoying relatively limited increases in business …
centrala intressenters möjliga påverkan på icke-statliga företags hållbarhetsredovisning
… actions toward a more sustainable business. Many investors analyze companies? sustainability regarding social and environmental issues when it comes to choosing a company to invest in. Sustainability has been an issue that companies today need to consider in their strategies …
- utveckling, trender och drivkrafter
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 …
nationella och kulturella olikheter
… and ethical matters are in the centre of attention and companies producing sustainability reports have become more common. It has also started to become more and more ordinary to assure these sustainability reports by an external part. However, the amount of assured …
En historisk utveckling
… this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development. Besides this the paper aims to analyse how general acceptance can be achieved and how present practice …
This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company’s CSR - Corporate social responsibility, the perspective of accounting gets …
H?llbarhetskonsulters perspektiv p? CSRD:s potential till h?llbar verksamhetsomst?llning
… recourse use and greenhouse gas emissions by corporations. The EU’s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability …
