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Hållbarhetsredovisning i svensk högre utbildning: innehåll, omfattning och skillnader
University of Borås, Faculty of Textiles, Engineering and Business.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Sustainable development
Sustainable Development/Sustainability is used as a subject keyword for the thesis
Alternative title
Sustainability Reporting in Swedish Higher Education : content, scope and differences (English)
Abstract [sv]

Bakgrunden till denna uppsats handlar om högre utbildning och dess viktiga roll i relation till hållbar utveckling. Forskning visar att högre utbildning ligger efter i implementering av hållbarhetsredovisning och det var därför intressant att studera svensk högre utbildning utifrån detta.Syftet med denna studie var att undersöka, beskriva och skapa en djupare förståelse kring hur högre utbildning redovisar arbetet med att främja hållbar utveckling i den egna organisa-tionen. Syftet var också att beskriva eventuella skillnader i hållbarhetsredovisning mellan lärosäten.Den metod som användes för studien var en kombinerad kvalitativ och kvantitativ innehålls-analys. Utifrån ett stratifierat sannolikhetsurval undersöktes årsredovisningar för åtta lärosäten avseende hållbarhetsredovisning. Global Reporting Initiatives ramverk och riktlinjer användes som utgångspunkt för den analysmodell som utvecklades för att bättre passa den sektor som studerades, högre utbildning.Resultatet visar att det pågår ett omfattande arbete med att främja hållbar utveckling i den egna organisationen inom svensk högre utbildning. Lärosätenas hållbarhetsredovisning utifrån den sociala dimensionen pekar tydligt på detta, medan den ekologiska dimensionen har ett begränsat utrymme i årsredovisningarna. Resultatet visar också att det finns skillnader mellan lärosäten avseende både innehåll och omfattning av hållbarhetsredovisning. Enskilda utbildningsanordnare redovisar klart mest följt av universiteten, högskolorna och konstnärliga högskolor.

Abstract [en]

The background to this essay is the important role higher education hold in relation to sustainable development. Research shows that higher education is at an early stage regarding implementation of sustainability reporting and it is therefore interesting to study Swedish higher education based on this.The purpose of this study was to investigate, describe and create a deeper understanding of how higher education is reporting its work to promote sustainable development in its own organization. The purpose was also to describe possible differences in sustainability reporting between institutions.The method used for the study was a combined qualitative and quantitative content analysis. Based on a stratified probability survey, annual reports for eight institutions were examined regarding sustainability reporting. The Global Reporting Initiative framework and guidelines were used as a basis for the analysis and a model was developed to better fit the sector studied, higher education.The findings show that there is extensive work going on in promoting sustainable develop-ment in the own organization within Swedish higher education. Sustainability reporting in higher education institutions based on the social dimension clearly points to this, while the ecological dimension has limited scope in the annual reports. The findings also show that there are differences between the institutions regarding content and scope of sustainability reporting. Private institutions clearly reports the most followed by universities, colleges and artistic colleges.This paper is written in Swedish.

Place, publisher, year, edition, pages
2017.
Keyword [en]
Sustainability, Sustainability reporting, Higher education, University, Global Reporting Initiative, GRI, Annual report, Content analysis
Keyword [sv]
Hållbarhet, Hållbarhetsredovisning, Högre utbildning, Universitet, Global Reporting Initiative, GRI, Årsredovisning, Innehållsanalys
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hb:diva-12551OAI: oai:DiVA.org:hb-12551DiVA: diva2:1137736
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2017-09-01 Created: 2017-09-01 Last updated: 2017-09-01Bibliographically approved

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VT2017MF01(1319 kB)67 downloads
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Citation style
  • apa
  • harvard1
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  • sv-SE
  • Other locale
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Output format
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