Framtagandet av en redovisningspraxis som bidrar till en hög kvalitet av hållbarhetsredovisningen : En studie av större svenska företag
Background: CSR, that is environmental awareness and social responsibility, have been in focus for some time and consumers are putting a lot of pressure on companies. This has led to that more companies are choosing to report on social and environmental questions willingly.Problem: CSR-reporting is build upon optional information that is not regulated in Swedish law. Instead there are a large number of standards and guidelines that will guide and facilitate companies in their sustainability reporting. These standards are many and this abundance of guidelines as well as the lack of standardized requirements creates a great confusion.Purpose: The problem concerning CSR-reporting led us to the purpose of the thesis. The purpose is to clarify how larger Swedish companies should work to achieve high quality sustainability reporting and through this establish best accounting praxis.Method: To fulfill the purpose of the thesis a qualitative approach were chosen. It is based on six interviews and one e-mail interview with private and public corporations as well as auditors. Furthermore, a review was made on the Large Cap-listed companies. Through this review we wanted to obtain clarity into the extent of their sustainability reports, what guidelines they are using and if the report were inspected by an independent external party.Conclusion: Sustainability reporting is still a relatively new term and the accounting praxis that exists today is still not fully established. In order to increase the quality of the report, companies should strive after using de facto standards to the extent possible. To increase the reliability it is also of great importance to let it undergo an external verification.
School:Högskolan i Jönköping
Source Type:Master's Thesis
Keywords:corporate social responsibility sustainability reporting guidelines certifications sustainable development
Date of Publication:06/24/2008