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Jämförbarhet inom hållbarhetsredovisning: med fokus på Sveriges fordonsindustri
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Comparability within sustainability reporting : with a focus on the Swedish automotive industry (English)
Abstract [sv]

Denna studie behandlar jämförbarhet inom hållbarhetsrapportering inom fordonsindustrin i Sverige. Tidigare forskning har visat att det finns brister i jämförbarhet gällande hållbarhetsredovisningar. Denna studie undersöker om detta fortfarande föreligger, och i så fall på vilket sätt och varför, med hjälp av en nulägesanalys. Studien undersöker även vilka förbättringsmöjligheter som finns bland identifierade brister. Studien är en kvalitativ studie med data i form av hållbarhetsrapporter. Resultatet från forskningen visade att jämförbarhet i fordonsindustrin i Sverige fortfarande brister. Intressenternas krav identifieras som främsta anledningen för brister i jämförbarhet, då det är per deras efterfrågan bolagen redovisar. Studien kom också fram till att skillnader i typ av kärnverksamhet hos företagen också är en determinant för detta. Förslag till förbättringar ges genom bättre integration av hela värdekedjan i hållbarhetsrapporteringen, samt ökad harmonisering av processer genom samarbete med branschorganisationer. Vidare ges förslag på skärpta och mer lämpliga formkrav av lagstiftning och bättre samarbete med lagstiftare och branschorganisationer för att uppnå detta. Författarna ger förslag för vidare forskning att undersöka de identifierade, såväl oidentifierade orsaker till brister i jämförbarhet och i vilken mån de är ansvariga för detta fenomen.

Abstract [en]

This study concerns comparability in sustainability reporting within the automotive sector in Sweden. Existing research has shown deficiencies in comparability of sustainability reports. The aim of the study is to examine, through an analysis of the current state of sustainability reporting, whether these shortcomings still exist and if so, how and why they present themselves. The study also aims to provide possible solutions for any identified deficiencies. The study is a qualitative study using empirical data in the form of sustainability reports. The results of the study show that sustainability reports in the automotive sector in Sweden still exhibit deficiencies in comparability. Stakeholder demands are identified as the primary reason for differences in reporting practices, as it’s per their demand that corporations report sustainability information. The study also identifies differences in the companies’ core activity as a determinant for this. Possible solutions are suggested as increased integration of the sustainability reporting of the value chain as a whole, as well as harmonisation of processes through cooperation with industry associations. Furthermore, increased quality control through legislation is suggested as well as increased cooperation between legislators and industry associations in order to achieve this. The authors suggest that further research can be aimed at identifying the respective importance of these different causes for shortcomings in comparability, as well as possible unidentified factors. The study was conducted and is presented in Swedish.

Place, publisher, year, edition, pages
2019.
Keywords [en]
Sustainability reporting, comparability, automotive industry, EU directive 2014/95/EU, annual accounts act, stakeholder theory, corporate social responsibility
Keywords [sv]
Hållbarhetsredovisning, jämförbarhet, fordonsindustri, EU direktiv 2014/95/EU, årsredovisningslagen, intressentteorin, corporate social responsibility, triple bottom line
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hb:diva-22404OAI: oai:DiVA.org:hb-22404DiVA, id: diva2:1384727
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2020-01-13 Created: 2020-01-10 Last updated: 2020-01-13Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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  • de-DE
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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