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Skillnader i tillämpningen av internationella standarder i hållbarhetsrapporter : En komparativ studie om rapportering med GRI Standards i USA respektive SverigeGure, Imran, Hailu, Yonas January 2021 (has links)
Several international standards-makers have emerged with different global standards and guidelines for how CSR-related issues should be presented and what should be included in sustainability reports. Several previous studies show that CSR reporting differs depending on which country the company is in, while information regarding one's activities and reporting differ. The purpose of the study is to investigate the application of international standards, specifically GRI Standards, and whether the application differs internationally by examining companies in Sweden and USA respectively. The study is also intended to investigate international differences regarding disclosure about the topic specific GRI aspects. The study uses a deductive approach and performs a quantitative content analysis to compare 60 sustainability reports prepared in accordance with GRI Standards. The study consists of companies from the US and Sweden and uses descriptive statistics, a t-test, and a z-test. The standardization efforts may have succeeded but this study provides information which indicates the continuity of international differences in sustainability reporting despite the use of international standards in the companies that were studied in Sweden and the US. This is a sign that there is still more to do to highlight the challenges against standardization efforts.
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Hållbarhetsredovisning mellan olika branscher : En jämförelse av innehållet i hållbarhetsredovisning mellan olika branscher i svenska börsnoterade företagAlharire, Saeed, Khazendar, Taher January 2022 (has links)
Bakgrund: Hållbarhetsredovisning har fått stor betydelse och mer uppmärksamhet de senaste åren. Det ökande trycket på hållbarhet har gett upphov till nya lagkrav och regler för företag som redovisar hållbarhet i sina årsredovisningar. Det har bland annat vuxit fram regelverk och organisationer för att stödja företag att vara transparenta och skapa en tydlig gemensam struktur för företagens hållbarhetsredovisning som till exempel GRI. Tidigare forskning menar att hållbarhetsredovisningen skiljer sig beroende på i vilken bransch företaget verkar. Dessa skillnader gör det i sin tur svårt att jämföra hållbarhetsredovisningar. Syfte: Syftet med denna studie är att undersöka hur tillämpningen av GRI-standards påverkar innehållet i hållbarhetsrapporter och huruvida innehållet skiljer sig mellan olika branscher inom den svenska marknaden. Vidare är syftet att bidra med en djupare förståelse kring hur branschtillhörighet påverkar skillnaden i prioritering av ämnesspecifika upplysningar i svenska företags hållbarhetsrapporter som är upprättade enligt GRI-standards. Metod: Studien använder sig av en kvantitativ innehållsanalys med en deduktiv forskningsansats för att jämföra 40 företags hållbarhetsrapporter som är upprättade enligt GRI-standards. Företagen i studien valdes ut från fyra olika branscher totalt 10 företag från varje bransch. I studien används statistiska tester i form av One Way Anova och Post Hoc Tukey test. Slutsats: Studien visar att branschtillhörighet påverkar skillnaden i prioritering av ämnesspecifika upplysningar inom GRI-standards. Det empiriska resultat visar att det finns skillnader mellan företagens hållbarhetsredovisningar. Jämförelsen av ekonomikategorin visade att det inte finns någon signifikant skillnad mellan branscherna. Redovisning av socialkategori och miljökategori visade att det finns en signifikant skillnad i redovisning av de ämnesspecifika aspekterna mellan de undersökta branscherna. / Background: Sustainability reporting has gained great importance and more attention in recent years. Increasing pressure on sustainability has led to new legal requirements and rules for companies reporting on sustainability in their annual reports. Among others, regulations and organisations have emerged to help companies be transparent and provide a clear common structure for corporate sustainability reporting, such as the GRI. Previous research has found that sustainability reporting varies by the industry in which the company operates. These differences in turn make it difficult to compare sustainability reports. Purpose: The aim of this study is to investigate how the application of the GRI standards affects the content of sustainability reports and whether the content differs between different industries within the Swedish market. It also aims to gain a deeper understanding of how industry affiliation influences the different prioritisation of topic-specific information in Swedish companies sustainability reports that have been prepared in accordance with GRI standards. Method: The study used a quantitative content analysis with a deductive research approach to compare the sustainability reports of 40 companies prepared according to the GRI standards. The companies studied were selected from four different industries, totaling 10 companies from each industry. The study uses statistical tests in the form of One Way Anova and Post Hoc Tukey tests. Conclusion: The study shows that industry affiliation has an impact on the different prioritisation of subject-specific information within the GRI standards. The empirical results show that there are differences between companies' sustainability reports. The comparison of the business category shows that there is no significant difference between the industries. Reporting in the social and environmental categories shows a significant difference in reporting on the subject-specific aspects between the industries studied.
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Hållbarhetsrapportering utifrån GRI Standards : En kvantitativ studie om prioritering av ämnesspecifika upplysningar hos svenska företag i enlighet med GRI StandardsDanielsson, Filip, Dans, Katarina January 2020 (has links)
Purpose: The purpose of the study is to examine whether the prioritization of subject-specific disclosures in Swedish companies' sustainability reports, which report in accordance with GRI Standards, is in line with previous research where GRI standards have been investigated. Theory: The theoretical frame of reference for the study is formed around legitimacy theory, stakeholder theory and institutional theory. Sustainability reporting is a part of the legitimacy-creating activities that are relevant to the explicit as well as implicit demands on companies in society, and companies in similar industries may tend to imitate or resembleeach other by isomorphism. Method: A quantitative research method is used and together with a content analysis meansto study how sector affiliation affects the prioritization of subject-specific disclosures. The priority measurements used in the study are the topic areas Economy, Environment and Social, which are measured through companies’ materiality analysis and GRI-index. The final sample for the study consists of all companies that reported sustainability in accordance with GRI Standards in 2019 in Sweden after sample-loss, which resulted in a total of 72 companiesand 20 sectors. Collection of empirical data has been produced using the GRI Sustainability Disclosure Database. Conclusion: The empirical results indicate a connection between sector affiliation and companies' choice of subject-specific disclosures in Sweden, where at least one of three disclosures must be prioritized for the sustainability report to be prepared in accordance with GRI Standards. The GRI Standards GRI-index and materiality analysis clarify which subjectarea is prioritized. The study shows that the sector division Financial services prioritizes economic sustainability, Transport, communication and services prioritizes social sustainability and the remaining sector divisions prioritize environmental sustainability. The results are largely in line with previous research that examined GRI standards, where similar results regarding this connection have been demonstrated. / Syfte: Studiens syfte är att undersöka huruvida prioriteringen av ämnesspecifika upplysningar i svenska företags hållbarhetsrapporter, som rapporterar i enlighet med GRI Standards, är i fas med tidigare forskning där GRI-standarder undersökts. Teori: Den teoretiska referensramen för studien formas kring legitimitetsteorin, intressentteorin och institutionell teori. Hållbarhetsrapportering är en del av de legitimitetsskapande aktiviteter som är relevanta för de explicita såväl som implicita kraven som finns på företag i samhället, samt att företag inom likartade sektorer kan tendera att härma eller likna varandra genom olika typer av isomorfism. Metod: En kvantitativ forskningsmetod används för att med en innehållsanalys undersöka hur sektortillhörighet påverkar prioritering av ämnesspecifika upplysningar i företags hållbarhetsrapporter. För att mäta prioritering i denna studie används ämnesområdena Ekonomi, Miljö, och Social, vilka kvantifieras genom företagens väsentlighetsanalys samt GRI-index. Det slutliga urvalet för studien utgörs av alla företag som hållbarhetsrapporterade i enlighet med GRI Standards år 2019 i Sverige efter bortfall, vilket resulterade i totalt 72 företag och 20 sektorer. Insamling av empiri är framtaget med hjälp av databasen GRI Sustainability Disclosure Database. Slutsats: Det empiriska resultatet tyder på ett samband mellan sektortillhörighet och företagens val av ämnesspecifika upplysningar i Sverige, där minst en av tre upplysningar måste prioriteras för att hållbarhetsrapporten ska vara upprättad i enlighet med GRI Standards. Genom GRI Standards GRI-index och väsentlighetsanalys tydliggörs vilket ämnesområde som prioriteras. Studien visar att sektorindelningen Finansiella tjänster prioriterar ekonomisk hållbarhet, Transport, kommunikation och tjänster prioriterar social hållbarhet och resterande sektorindelningar prioriterar miljömässig hållbarhet. Resultatet är till större del i fas med tidigare forskning som undersökt GRI-standarder, där liknande resultat gällande detta samband påvisats.
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Hållbarhetsredovisning inom industribranschen : En komparativ kvantitativ studie av innehållet i hållbarhetsupplysning inom industribranschen mellan Sverige och USAWilliams, Marcus, Yacoub, Ghandi January 2022 (has links)
Background: Disclosure of sustainability within companies is voluntary and previous research shows that there are differences in disclosure within CSR reports that can be affected by various factors. GRI is the most used framework in the preparation of CSR reports. Although some countries use the same GRI framework, previous studies have shown that different countries' enlightenment levels as well as enlightenment information differ in sustainability. Purpose: The purpose of this study is to examine the information in sustainability reporting within the “Industrial Industry” in Sweden and the USA. Moreover, the purpose is to make a comparison of how companies choose to report information and based on which aspects. Furthermore, the study will examine and compare the difference between the companies after their sustainability reports were prepared according to the latest GRI framework in both countries for the years 2018 and 2020. Method: The study performs a quantitative content analysis with a deductive approach to compare disclosure of sustainability information from Sweden and the USA for the years 2018 and 2020. The study examines 6 companies from each country and this resulted in 24 observations. The study's conclusions and results are presented using a t-test as well as descriptive statistics. Conclusion: The study could not determine if there are significant differences in the disclosure of sustainability reporting between the United States and Sweden for the years 2018 and 2020. The reason for this may be due to contradictions between results obtained by the study based on t-tests and descriptive statistics.
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