The thesis investigates the phenomenon of items affecting comparability and its development in 30 Swedish companies during the period 2005-2010. It further tries to answer the question of how these items affect different groups of financial statements users. Previous research indicates that managers have incentives to take a “big bath” during crises. To answer the questions both a quantitative research by examining 180 annual reports and a qualitative containing three interviews has been conducted. The result reveals an increase of reported items affecting comparability costs during 2008 and 2009. Managers engage in “big bath” accounting as well as accounting for cutting down on the extra capacity that emerges during recessions. The impact this has on the users of financial statements varies, where some find it to be an important issue, others see it as a minor problem. The small sample used made the study fragile for extreme values. In order to make more conclusive conclusions a larger sample would be necessary.

Bakgrund och problemdiskussion: Den ökade tillgängligheten av casino- och sportspel på nätet står i en komplicerad relation till spelproblem eftersom det numera är tillgängligt på flera olika plattformar. Företag i EU-länder med över 500 medarbetare i genomsnitt måste från räkenskapsåret 2017 upprätta hållbarhetsredovisning, i dessa förväntas företag med casino- och nätspelsverksamhet redovisa hur de arbetar mot att stävja spelproblem. Detta har företag tidigare frivilligt upprättat i sin hållbarhetsredovisning, något som gjort att jämförbarheten mellan företag ansetts vara problematisk. Syfte: Undersökningen syftar till att, mellan företag, jämföra det redovisade sociala ansvarstagandet över tid för att uppfatta effekter av globala ramverk och direktiv inom hållbarhetsredovisning. Teoretisk referensram: Tidigare studier om hållbarhetsredovisning inom casino- och nätspelsföretag har tillsammans med legitimitet- samt institutionella teorin tillämpats för att analysera det empiriska materialet. Metod: Studien har utgått från ett kvantitativt tillvägagångssätt och empiriska data är inhämtad från sex börsnoterade företags hållbarhetsredovisningar från åren 2013–2017. Meningarna har kvantifierats, poängfördelats och tolkats utifrån en kodningsmanual. Resultat: Majoriteten av företagen i studien har förändrat sin redovisning om socialt ansvarstagande under årens gång. Alla företag ter sig ur ett positivt perspektiv redovisa de negativa aspekterna i anknytning till spelproblem. Resultatet visar även att det är svårt att jämföra olika företags hållbarhetsredovisningar eftersom innehållet skiljer sig, något som även tidigare studier om hållbarhetsredovisningar påpekar. / Problematization: The increased availability of casino and sport games online has a complicated relationship to problem gaming. For companies in the European Union, a sustainability report must be established if a company has an average of 500 employees during the year. It is expected that companies that are running as an online game operator also reports its work in restraining gambling problems, something that earlier has been optional to account and have made the comparability of sustainability reports problematic. Purpose: The purpose of this study has been to, between companies, compare the reporting of the social responsibilities over time to comprehend the effects of global guidelines and directions within sustainability reporting. Frame of reference: Earlier studies about sustainability reporting within online casino companies have been used in combination with the legitimacy theory and the institutional theory to analyze the quantitative data. Method: The study has been issued from a quantitative approach and the data has been collected from six listed companies who have established a sustainability report for the years 2013-2017. Sentences have been quantified, interpreted and given a score from a coding manual. Results: Most of the companies in the study has developed its reporting of the social responsibilities during the years. All companies appear to write in a positive way about the negative aspects in connection to problem gaming. The result shows that it is hard to compare companies’ sustainability reports because of the difference in the information, something that earlier studies in the field points out.

Les corpus bilingues sont des ressources essentielles pour s'affranchir de la barrière de la langue en traitement automatique des langues (TAL) dans un contexte multilingue. La plupart des travaux actuels utilisent des corpus parallèles qui sont surtout disponibles pour des langues majeurs et pour des domaines spécifiques. Les corpus comparables, qui rassemblent des textes comportant des informations corrélées, sont cependant moins coûteux à obtenir en grande quantité. Plusieurs travaux antérieurs ont montré que l'utilisation des corpus comparables est bénéfique à différentes taches en TAL. En parallèle à ces travaux, nous proposons dans cette thèse d'améliorer la qualité des corpus comparables dans le but d'améliorer les performances des applications qui les exploitent. L'idée est avantageuse puisqu'elle peut être utilisée avec n'importe quelle méthode existante reposant sur des corpus comparables. Nous discuterons en premier la notion de comparabilité inspirée des expériences d'utilisation des corpus bilingues. Cette notion motive plusieurs implémentations de la mesure de comparabilité dans un cadre probabiliste, ainsi qu'une méthodologie pour évaluer la capacité des mesures de comparabilité à capturer un haut niveau de comparabilité. Les mesures de comparabilité sont aussi examinées en termes de robustesse aux changements des entrées du dictionnaire. Les expériences montrent qu'une mesure symétrique s'appuyant sur l'entrelacement du vocabulaire peut être corrélée avec un haut niveau de comparabilité et est robuste aux changements des entrées du dictionnaire. En s'appuyant sur cette mesure de comparabilité, deux méthodes nommées: greedy approach et clustering approach, sont alors développées afin d'améliorer la qualité d'un corpus comparable donnée. L'idée générale de ces deux méthodes est de choisir une sous partie du corpus original qui soit de haute qualité, et d'enrichir la sous-partie de qualité moindre avec des ressources externes. Les expériences montrent que l'on peut améliorer avec ces deux méthodes la qualité en termes de score de comparabilité d'un corpus comparable donnée, avec la méthode clustering approach qui est plus efficace que la method greedy approach. Le corpus comparable ainsi obtenu, permet d'augmenter la qualité des lexiques bilingues en utilisant l'algorithme d'extraction standard. Enfin, nous nous penchons sur la tâche d'extraction d'information interlingue (Cross-Language Information Retrieval, CLIR) et l'application des corpus comparables à cette tâche. Nous développons de nouveaux modèles CLIR en étendant les récents modèles proposés en recherche d'information monolingue. Le modèle CLIR montre de meilleurs performances globales. Les lexiques bilingues extraits à partir des corpus comparables sont alors combinés avec le dictionnaire bilingue existant, est utilisé dans les expériences CLIR, ce qui induit une amélioration significative des systèmes CLIR. / Bilingual corpora are an essential resource used to cross the language barrier in multilingual Natural Language Processing (NLP) tasks. Most of the current work makes use of parallel corpora that are mainly available for major languages and constrained areas. Comparable corpora, text collections comprised of documents covering overlapping information, are however less expensive to obtain in high volume. Previous work has shown that using comparable corpora is beneficent for several NLP tasks. Apart from those studies, we will try in this thesis to improve the quality of comparable corpora so as to improve the performance of applications exploiting them. The idea is advantageous since it can work with any existing method making use of comparable corpora. We first discuss in the thesis the notion of comparability inspired from the usage experience of bilingual corpora. The notion motivates several implementations of the comparability measure under the probabilistic framework, as well as a methodology to evaluate the ability of comparability measures to capture gold-standard comparability levels. The comparability measures are also examined in terms of robustness to dictionary changes. The experiments show that a symmetric measure relying on vocabulary overlapping can correlate very well with gold-standard comparability levels and is robust to dictionary changes. Based on the comparability measure, two methods, namely the greedy approach and the clustering approach, are then developed to improve the quality of any given comparable corpus. The general idea of these two methods is to choose the highquality subpart from the original corpus and to enrich the low-quality subpart with external resources. The experiments show that one can improve the quality, in terms of comparability scores, of the given comparable corpus by these two methods, with the clustering approach being more efficient than the greedy approach. The enhanced comparable corpus further results in better bilingual lexicons extracted with the standard extraction algorithm. Lastly, we investigate the task of Cross-Language Information Retrieval (CLIR) and the application of comparable corpora in CLIR. We develop novel CLIR models extending the recently proposed information-based models in monolingual IR. The information-based CLIR model is shown to give the best performance overall. Bilingual lexicons extracted from comparable corpora are then combined with the existing bilingual dictionary and used in CLIR experiments, which results in significant improvement of the CLIR system.

Bakgrund: Hållbarhetsredovisningar har vuxit fram under åren och det har nu blivit lagstadgad för företag som uppfyller gränsvärdarna enligt 6. Kap 10§ i årsredovisningslag (1995: 1554) att redovisa hållbarhetsinformation. Jämförbarhet och öppenhet är anledningen för denna lagändring. Med anledning av införandet av den nya lagen väcktes intresset för oss om det skett någon förändring i hållbarhetsredovisningen genom åren och om informationen är jämförbar. Syfte: Syftet med den här studien är att undersöka hållbarhetsredovisningar för företag inom samma bransch för att se om det skett en förändring. Syftet är också att jämföra och förklara mönster inom företagen och mellan varandra genom åren. Metod: I studien används en kvalitativ forskningsmetod. Datainsamlingen skedde genom en egentillverkad mall som är skapad utifrån studiens syfte med utgångspunkt från 6 kap. 12 § årsredovisningslag (1995:1554), och beskriver vår tolkning av vad en hållbarhetsrapport ska innehålla. Empirin består av den information företagen beskrivit inom de ämnen som ingår i mallen. Analysen skedde enligt en tematisk analys då vi sammanställde empirin och delade upp den efter likheter, olikheter och vad som förändrats. Detta användes sedan i analysen för att ställas mot teorier, ramverken och tidigare forskning . Slutsats: Studiens resultat visar att företagens hållbarhetsredovisningar förändras genom åren och att det försvårar jämförbarheten inom samma företag, då information och beräkningar ändras. Däremot gör förändringen att samtliga företag blir mer lika varandra då de följer samma ramverk och har skrivit under FN:s Global Compact. Men eftersom företagen skriver olika saker under åren gör att det finns rum för professionella bedömningar. Företagen kan välja om vad som ska var med, samt framhäva det som de själva tycker är viktigt. / Background: Sustainability Reports have grown over the years, and it has now become statutory for companies that meet the limit values according to Chapter 6 of the Annual Accounts Act (1995: 1554). Comparability and transparency are the reason for this change of law. Due to the introduction of the new act, interest was raised to us if there has been any change in the sustainability report over the years and if the information is comparable. Purpose: The purpose of this study is to investigate sustainability reports for companies in the same industry to see if there has been a change. The aim is also to compare and explain patterns within companies and between each other over the years. Method: The study uses a qualitative research method. The data collection was done through a self-made template that was created based on the purpose of the study based on Chapter 6. 12 § Annual Accounts Act (1995: 1554), and describes our interpretation of what a sustainability report should contain. The empirical data is based of the information companies described in the topics included in the template. The analysis was conducted according to a thematic analysis in which we compiled the empirical data and then divided it into similarities, differences, and changes. This was then used in the analysis to deal with theories, frameworks and previous research. Conclusion: The findings of the study shows that companies sustainability reports change over the years and makes it difficult to compare comparability within the same company as information and calculations change. However, the change makes all companies become more like each other as they follow the same framework and have signed under the UN Global Compact. But since companies tend to write different things over the years, there are room for professional assessment. Companies can choose what to do, as well as highlight what they consider important.

Segundo O`Kane et al, em 2008, foi demonstrado que 88,9% dos erros laboratoriais são realizados na fase pré-analítica. No laboratório de análises clínicas, o sistema de controle da qualidade pode ser definido como toda a ação sistemática necessária para dar confiança e segurança em todos os exames e prevenir a ocorrência de erros. O tempo de armazenamento pode variar de dias a meses ou mesmo anos, influenciando na definição da temperatura de estocagem. O armazenamento de longo prazo pode resultar na criopreservação inadequada para determinados analitos e pode desnaturar as lipoproteínas. Objetivos: Este trabalho teve como objetivo avaliar a fase pré-analítica, controle da qualidade interno e também avaliar o efeito do congelamento (- 80C) quanto ao tempo de armazenamento do soro e plasma de sangue colhido com ácido etilenodiamino tetra-acético (EDTA). As dosagens foram realizadas no Laboratório de Lípides LabLip, e estocadas em - 80 C por três anos, as mesmas foram redosadas no Serviço de Patologia Clínica da Policlínica Piquet Carneiro da UERJ com metodologias iguais e realizada a comparabilidade dos resultados. Foram analisados o perfil lipídico (CT, HDLc e TG) e PCR-US de 103 amostras, 73 no soro e 30 no plasma em dois laboratórios altamente qualificados. Discussão: Após redosagem foram encontrados nas dosagens de HDLc e CT resultados diminuídos respectivamente (correlação coeficiente no soro 0,48 e 0,62) teste t pareado no soro (CT p 0,0012 e HDLc p 0,0001). Conclusões: Os dados obtidos nas avaliações dos resultados de diferentes laboratórios e tempo de estocagem revelaram que as amostras quando armazenadas por um longo período após redosagem no soro, apresentaram diferenças em certos analitos, tais como CT e HDLc, no qual obteve-se resultados significativamente diminuídos, diferentemente no plasma, que após três anos de estocagem a -80C foram redosados e aplicados no teste t pareado, os analitos CT e PCR-US mantiveram a estabilidade. / According O`Kane et al in 2008, it was demonstrated that 88.9% of the laboratory errors are made in the pre-analytical phase. In the clinical laboratory, quality control system can be defined as any systematic action needed to give confidence and security in all examinations and prevent the occurrence of errors. The storage time can vary from days to months or even years, influencing the definition of storage temperature. The long-term storage can result in inadequate cryopreservation for certain analytes can denature and lipoproteins. This study aimed to evaluate the pre-analytical phase, internal quality control and also evaluate the effect of freezing (- 80 C) and the serum storage time and plasma blood collected with ethylenediaminetetraacetic acid (EDTA) . The measurements were performed in Lipids Laboratory - LabLip, and stored in - 80 C for three years, they were re-dosed at the Clinical Pathology Department of Polyclinic Piquet Carneiro da UERJ with the same methodologies and held the comparability of results. We analyzed the lipid profile (TC, HDL-C and TG) and hsCRP 103 samples, 73 serum and 30 plasma in two highly qualified laboratories. After redosagem were found in dosages of HDL-C and CT results decreased respectively (correlation coefficient serum 0.48 and 0.62) paired t test serum (CT p 0.0012 and HDLc p 0.0001). The data obtained in the evaluation of results of different laboratories and storage time showed that the samples kept for a long period after redosagem serum, showed differences in certain analytes, such as CT and HDLc, which gave results significantly decreased, unlike in the plasma, which after three years of storage at -80 C were applied in redosados and paired t-test analytes CT and hsCRP maintained stability.

Segundo O`Kane et al, em 2008, foi demonstrado que 88,9% dos erros laboratoriais são realizados na fase pré-analítica. No laboratório de análises clínicas, o sistema de controle da qualidade pode ser definido como toda a ação sistemática necessária para dar confiança e segurança em todos os exames e prevenir a ocorrência de erros. O tempo de armazenamento pode variar de dias a meses ou mesmo anos, influenciando na definição da temperatura de estocagem. O armazenamento de longo prazo pode resultar na criopreservação inadequada para determinados analitos e pode desnaturar as lipoproteínas. Objetivos: Este trabalho teve como objetivo avaliar a fase pré-analítica, controle da qualidade interno e também avaliar o efeito do congelamento (- 80C) quanto ao tempo de armazenamento do soro e plasma de sangue colhido com ácido etilenodiamino tetra-acético (EDTA). As dosagens foram realizadas no Laboratório de Lípides LabLip, e estocadas em - 80 C por três anos, as mesmas foram redosadas no Serviço de Patologia Clínica da Policlínica Piquet Carneiro da UERJ com metodologias iguais e realizada a comparabilidade dos resultados. Foram analisados o perfil lipídico (CT, HDLc e TG) e PCR-US de 103 amostras, 73 no soro e 30 no plasma em dois laboratórios altamente qualificados. Discussão: Após redosagem foram encontrados nas dosagens de HDLc e CT resultados diminuídos respectivamente (correlação coeficiente no soro 0,48 e 0,62) teste t pareado no soro (CT p 0,0012 e HDLc p 0,0001). Conclusões: Os dados obtidos nas avaliações dos resultados de diferentes laboratórios e tempo de estocagem revelaram que as amostras quando armazenadas por um longo período após redosagem no soro, apresentaram diferenças em certos analitos, tais como CT e HDLc, no qual obteve-se resultados significativamente diminuídos, diferentemente no plasma, que após três anos de estocagem a -80C foram redosados e aplicados no teste t pareado, os analitos CT e PCR-US mantiveram a estabilidade. / According O`Kane et al in 2008, it was demonstrated that 88.9% of the laboratory errors are made in the pre-analytical phase. In the clinical laboratory, quality control system can be defined as any systematic action needed to give confidence and security in all examinations and prevent the occurrence of errors. The storage time can vary from days to months or even years, influencing the definition of storage temperature. The long-term storage can result in inadequate cryopreservation for certain analytes can denature and lipoproteins. This study aimed to evaluate the pre-analytical phase, internal quality control and also evaluate the effect of freezing (- 80 C) and the serum storage time and plasma blood collected with ethylenediaminetetraacetic acid (EDTA) . The measurements were performed in Lipids Laboratory - LabLip, and stored in - 80 C for three years, they were re-dosed at the Clinical Pathology Department of Polyclinic Piquet Carneiro da UERJ with the same methodologies and held the comparability of results. We analyzed the lipid profile (TC, HDL-C and TG) and hsCRP 103 samples, 73 serum and 30 plasma in two highly qualified laboratories. After redosagem were found in dosages of HDL-C and CT results decreased respectively (correlation coefficient serum 0.48 and 0.62) paired t test serum (CT p 0.0012 and HDLc p 0.0001). The data obtained in the evaluation of results of different laboratories and storage time showed that the samples kept for a long period after redosagem serum, showed differences in certain analytes, such as CT and HDLc, which gave results significantly decreased, unlike in the plasma, which after three years of storage at -80 C were applied in redosados and paired t-test analytes CT and hsCRP maintained stability.

Titel: Den lagstadgade hållbarhetsrapporten: Granskningsprocessen och dess krav ur ett revisionsperspektivBakgrund & Problem: Med införandet av krav på hållbarhetsrapportering enligt ÅRL ämnade regeringen att göra företagens hållbarhetsinformation mer öppen och jämförbar. Lagen i sig kan uppfattas som allmängiltig och lämnar tolkningen till användarna vilket gör att granskningskraven på den lagstadgade hållbarhetsrapporten kan uppfattas som lågt ställda.Syfte: Syftet med arbetet är att skapa förståelse för den lagstadgade hållbarhetsrapporten och dess granskningsprocess ur ett revisionsperspektiv.Teoretiskt ramverk: Teorikapitlet innehåller en genomgång av vårt teoretiska ramverk. Här presenteras den lagstadgade hållbarhetsrapporten och standards. Teorier kring revisionens funktion, granskningsprocessen, standardisering och institutionella teorin tas även upp.Metod: I denna uppsats används en kvalitativ metod. Datainsamlingen utgörs av information hämtad från fyra stycken semistrukturerade intervjuer och utgör empirin i uppsatsen. Empirin analyseras tematiskt där den även ställs mot det teoretiska ramverket.Empiri: I uppsatsens empirikapitel presenteras resultatet från intervjuerna som genomfördes, alltså våra respondenters svar, tankar och åsikter. Resultatet visar att respondenterna till stor del har liknande åsikter gällande den lagstadgade hållbarhetsrapporten, men att det även uppkommer vissa meningsskiljaktigheter.Slutsats: I uppsatsen framgår det att det inte sker en granskning av den lagstadgade hållbarhetsrapporten utan en kontroll vilket gör att revisionen fyller en förbättrande funktion, men inte en försäkrande funktion. Arbetets resultat visar att jämförbarheten inte har ökat till följd av lagkravet. För att det ska ske krävs det att tydligare riktlinjer etableras vilket även gör att de låga granskningskraven som gäller idag är på en bra nivå, även om den nuvarande granskningen kan uppfattas som otillräcklig. / Title: The statutory sustainability report: The examination process and its requirements from an auditing perspective.Background & Problem: With the implementation of demands on sustainability reporting, according to Swedish law, the government intended to make the companies’ sustainability information more open and comparable. The law itself can be perceived as generic, and it leaves the interpretation to the users, which means that the examination requirements of the statutory sustainability report can be perceived as low.Purpose: The purpose of this essay is to establish an understanding for the statutory sustainability report and the examination process from an auditing perspective.Theoretical framework: The theory chapter, contains a review of our theoretical framework. The statutory sustainability report and standards are presented. Theories about the function of auditing, the examination process, standardization and institutional theory are also described.Methodology: This essay uses a qualitative method. The data collection consists of information gathered from four semi-structured interviews and constitute the empirical evidence in this essay. The empirical evidence is thematically analyzed and is evaluated against the theoretical framework.Empirical foundation: In the empirical chapter of this essay, the result from our interviews is presented, thus the respondents answers, thoughts and opinions. The result of the essay shows that the respondents for the most part have similar opinions, about the statutory sustainability report, but there are some differences.Conclusion: The essay shows there is no examination of the statutory sustainability report, but rather a control, this means that it has more of an improvement function and not an assurance function. That the comparability has had an increase, because of the legal requirements, can’t be shown in this essay. If that is going to happen, clearer guidelines need to be implemented, this also makes the examination requirements to be on a good level, even if the requirements could be perceived as insufficient.

Este trabalho tem por objetivo estudar os problemas computacionais que surgem ao se relacionar grafos com superfícies bidimensionais, dando especial atenção aos problemas do número de cruzamentos mínimo no plano (CROSSING NUMBER) e a problemas relacionados ao desenho de grafos em livros. Apresentamos uma redução do problema MULTICUT para CROSSING NUMBER, além de um resultado de complexidade em grafos de comparabilidade baseado em um resultado conhecido para desenhos em livros. / The objective of this text is to study computational problems that emerge from the relation between graphs and bidimensional surfaces, giving special attention to the crossing number problem and graph drawings on books. We present a reduction from MULTICUT to CROSSING NUMBER, in addition to a complexity result on comparability graphs based on a known result about drawings on books.

The thesis focuses on two open problems on finite partially ordered sets: the structure of order polytopes and the approximation of the number of linear extensions of a poset by mean of graph entropy. The polytopes considered here are the linear ordering polytope, the semiorder polytope, the interval order polytope, the partial order polytope and also a generalisation of the linear ordering polytope: the linear extension polytope of a fixed poset P. Various results on the structure of theses polytopes are proved in the first part of the thesis. In the second part of the thesis, we improve the existing bounds linking the entropy of the incomparability graph of the poset P and its number of linear extension. / Le but de la thèse est d'étudier deux problèmes ouverts sur les ensembles ordonnés finis: la structure des polytopes d'ordre et l'approximation du nombre d'extensions linéaires d'un ordre partiel au moyen de la notion d'entropie de graphe. Les polytopes considérés sont le polytope des ordres totaux, le polytope des semiordres, le polytope des ordres d'intervalles, le polytope des ordres partiels, ainsi qu'une généralisation du polytope des ordres totaux: le polytope des extensions linéaires d'un ensemble ordonné fixé P. Des résultats sur la structure de ces polytopes sont présentés dans la première partie de la thèse. Dans la deuxième partie de la thèse, nous améliorons les bornes existantes liant l'entropie du graphe d'incomparabilité d'un ordre partiel et son nombre d'extensions linéaires. / Doctorat en Sciences / info:eu-repo/semantics/nonPublished

The establishment of sustainability reports has become more prominent among companies the last decades as well as the demand to be able to compare these reports. There are many variables which affect the comparability of sustainability reports, partly the difficulty with the actual definition of the term sustainability as well as the lack of regulations and directives regarding the matter. Further, the style of the texts has bearing on the comparability since the rhetoric of the company affects how sustainability is communicated in the sustainability reports. The aim of this study is to create an understanding of how sustainability is communicated by the three largest companies within the construction- and development industry in Sweden, as well as to see if their sustainability reports are comparable. Through a discourse analysis it is examined how sustainability is communicated in the companies’ sustainability reports. The result shows that the discourse of sustainability is institutionalized by the companies. It is possible to identify a homogeneity since all the companies studied account for their corporate social responsibility, their environmental impact as well as how they strive for conducting a safe, legal and corruption-free business. The result also shows that depending on what the companies choose to communicate, in combination with what rhetorical argument is used to convey the information, it impacts the comparability. The study indicates that the comparable information regarding sustainability has a greater feature of logos argumentation where the texts are supported with statistics and data. This information has a greater opportunity to be compared within the company itself over time but also between the different companies, given that the information meets the basic criteria regarding consistency and uniformity. In the future, it would be of interest to study the comparability of sustainability reports within the construction- and development industry on a larger scale, for instance by comparing companies from different European countries. Further, a similar comparative study of big versus small companies could provide knowledge regarding if sustainability is institutionalized within the whole construction- and development industry. / Upprättandet av hållbarhetsredovisningar hos företag har blivit mer framträdande under de senaste decennierna, tillika efterfrågan om att kunna jämföra dessa rapporter. Det finns många faktorer som påverkar jämförbarheten av hållbarhetsredovisningar, dels svårigheten med definitionen av hållbarhet samt avsaknaden av reglering med tydliga direktiv. Dessutom har texternas utformning en inverkan på jämförbarheten, där företagens retorik påverkar hur de väljer att kommunicera hållbarhet i sina hållbarhets-rapporter. Syftet med denna studie är att skapa en förståelse hur hållbarhet kommuniceras hos de tre största företagen inom bygg- och fastighetsbranschen i Sverige, samt att se om denna hållbarhetsinformation går att jämföra. Genom en diskursanalys undersöker vi hur hållbarhet kommuniceras i företagens hållbarhetsrapporter, där resultatet påvisar att diskursen hållbarhet är institutionaliserad hos de studerade företagen. Det går att identifiera en homogenitet då samtliga företag redogör för hur de tar ett socialt ansvar, sin miljöpåverkan samt hur de strävar efter säkra affärer. Resultaten påvisar även att beroende på vad företagen väljer att kommunicera, i kombination med vilket retoriskt argument som används för att förmedla informationen, har en inverkan på jämför-barheten. Studien indikerar att den hållbarhetsinformation som går att jämföra har större inslag av logosargumentation, där texterna styrks med hjälp av statistik och data. Denna information har en större möjlighet att jämföras inom företaget över tid men även mellan företagen, givet att informationen uppfyller de grundläggande kriterierna om konsekvens och enhetlighet. I framtiden vore det av intresse att se hur jämförbarheten av hållbarhets-redovisningar inom bygg- och fastighetsbranschen ser ut på en större skala, som till exempel i fler europeiska länder. Vidare skulle en liknande jämförande studie mellan stora och små företag bidra med kunskap om hållbarhet är institutionaliserad inom hela bygg- och fastighetsbranschen.