En los últimos tiempos, cuestiones relacionadas con el medio ambiente y el desarrollo sostenible han adquirido relevancia a nivel mundial, provocando profundos cambios estratégicos a nivel organizacional. Para abordar estos desafíos, ya no alcanza con la puesta en marcha de los tradicionales modelos de administración de negocios: se requiere de un compromiso real y de esfuerzos continuos, principalmente por parte de los directivos. Se han generado nuevas modalidades de diferenciación creadas a partir del incremento de comportamientos éticos y socio-ambientalmente responsables, siendo necesario emprender caminos innovadores para ganar en términos de creación de valor. Los puertos no son organizaciones ajenas a dicha situación. Diversas instituciones de este tipo ya han advertido esta problemática –por el impacto que posee su operatoria en las ciudades en las que se hallan insertas- y han comenzado a implementar, en forma voluntaria, normativas relacionadas con la sostenibilidad, y programas de Responsabilidad Social Empresaria. En algunos casos, estas cuestiones son informadas a sus stakeholders a través de Memorias / Informes de Sostenibilidad / Balances Sociales, que más allá de los Estados Financieros convencionales, responden a una triple realidad de la organización: económica, social y medioambiental. La presente Tesis de Maestría abordará esta temática, indagando primero en la situación del sector, para pasar a tomar como protagonista al Puerto de la ciudad de Bahía Blanca, único puerto de aguas profundas del país y primer puerto autónomo argentino. En esa línea, se realiza un diagnóstico sobre aquellos puntos fuertes y aquellos aspectos a mejorar, para poder arribar a una conclusión sobre la posibilidad de construir en el corto plazo su Memoria de Sostenibilidad. Se considera que esta evaluación puede significar un aporte interesante para la sociedad, dado que, según algunos enfoques doctrinarios, el proceso de elaboración de este tipo de reporte contribuye positivamente a la sostenibilidad, en este caso particular, teniendo en cuenta que uno de los objetivos estratégicos de la institución es la integración puerto-ciudad. / In recent times, issues related to the environment and sustainable development have acquired relevance worldwide, provoking profound strategic changes at the organizational level. In order to deal with these challenges it is not sufficient to put traditional business administration models in motion: real commitment and continuous efforts are required, mainly on the part of the executives. Therefore, new differentiation modalities have been generated, which have been created through the increase of responsible ethical and socio-environmental behaviors, thus making necessary undertaking innovative paths to create value. Ports are not organizations that are disconnected from such situation. Several institutions of this kind have observed this problem, due to the impact their operations have on the cities in which they are inserted, and have started to implement, voluntarily, regulations related to sustainability, as well as f Corporate Social Responsibility programs. In some cases, all of these issues are then informed to their stakeholders through a Sustainability Memories / Sustainability Reports / Social Balances, characterized by going further from the conventional Financial Balances, since them respond to a triple reality of the organization: economic, social and environmental. This Master’s Thesis shall address this topic, inquiring at first instance the situation of the port sector, and then taking the Port of Bahia Blanca as its protagonist, the only deep-water port of the country and the first Argentine autonomous port. A diagnosis of the strengths and aspects in need of improvement shall be carried out, in order to be able to arrive at a conclusion regarding the possibility of building its Sustainability Memory in the short term. It is considered that this assessment shall build an interesting contribution for society since the process of elaboration of this type of report contributes positively to sustainability, mainly taking into account that one of the strategic objectives of the institution is the port-city integration.

Syftet med den här studien är att undersöka hållbarhetsredovisningar och identifiera återkommande ord och mönster som återfinns i dem. Studien har även som syfte att undersöka av vilka skäl företag hållbarhetsrapporterar. Uppsatsen utgår från en kvantitativ forskningsmetod där en innehållsanalys har utförts på hållbarhetsrapporter från 35 börsnoterade företag och där rapporterna omfattar åren 2020-2022. En av slutsatserna i studien är att det finns mönster och värdeladdade ord som exempelvis management (ledning). De används av företag i deras hållbarhetsredovisning eftersom de anses viktiga att signalera ut till omgivningen. Den andra slutsatsen är att företag upprättar hållbarhetsrapporter på grund av samhällets normer och värderingar. Upprättandet av hållbarhetsrapporter kan även generera fördelar som kan gynna företagen. / The purpose of this study is to examine sustainability reports and identify recurring words and patterns found in them. The study also aims to investigate the reason for which companies report on sustainability. This essay is based on a quantitative research method where a content analysis has been carried out on sustainability reports from 35 listed companies and where the reports cover the years 2020-2022. The research findings suggests an existence of patterns and emotionally charged words such as management. These are used in companies sustainability reports since they are considered important to signal to the environment. The second conclusion is that companies establish sustainability reports due to society's norms and values. The creation of sustainability reports can also generate advantages that can benefit the companies.

Sustainability is one of the most important performance measurements in this fast changing business environment, as climate change and customer satisfaction is becoming real issues that managers have to face. Not only does it reflect the impact the company has on the economy, environment and society but also communicates corporate responsibility and smart business practices to the relevant shareholders. The Johannesburg Stock Exchange Limited (JSE) is the first global stock exchange to compel listed companies to integrate sustainability reporting with their annual report in the form of an integrated report. This requirement came into effect on 1 March 2010. It will enable managers to assess their organisation’s ability to create and uphold sustainability over the short, medium and long terms. It also allows managers and stakeholders to evaluate their business from a holistic perspective to report on a wider context of how it creates value for their shareholders and customers. The GRI identified the global challenges regarding sustainability reporting and launched their first Sustainability Reporting Framework in 2000 to clearly and openly report on relevant sustainability issues. The GRI also provide Sector Supplements that focuses on sector specific performance measurements. The balanced scorecard which celebrated its 20th anniversary in 2012, has been proven to be one of the most influential business management strategies of the last 20 years. Adjustments can be made to the traditional BSC by using an effective social responsibility framework, such as the GRI, to provide a sustainable balanced scorecard. It will express long-term organisational strategies, both financial and non-financial that is linked to sustainability. The oil and gas industry is a multifaceted, global industry and a key player in the South African economy, which has a fundamental impact on safety, health, environmental and social issues. The research was performed based on all the JSE listed companies in this industry based on an observational, ex post facto and descriptive research methodology. The integrated reports for both 2011 and 2012 were obtained and compared against the G3.1 Oil and Gas Sector Supplement indicators. It was found that selected oil and gas companies include sustainability issues in their integrated reports with a focus on social aspects. The contribution of the study was the development of a Sustainable Balanced Scorecard for the oil and gas industry. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

Sustainability is one of the most important performance measurements in this fast changing business environment, as climate change and customer satisfaction is becoming real issues that managers have to face. Not only does it reflect the impact the company has on the economy, environment and society but also communicates corporate responsibility and smart business practices to the relevant shareholders. The Johannesburg Stock Exchange Limited (JSE) is the first global stock exchange to compel listed companies to integrate sustainability reporting with their annual report in the form of an integrated report. This requirement came into effect on 1 March 2010. It will enable managers to assess their organisation’s ability to create and uphold sustainability over the short, medium and long terms. It also allows managers and stakeholders to evaluate their business from a holistic perspective to report on a wider context of how it creates value for their shareholders and customers. The GRI identified the global challenges regarding sustainability reporting and launched their first Sustainability Reporting Framework in 2000 to clearly and openly report on relevant sustainability issues. The GRI also provide Sector Supplements that focuses on sector specific performance measurements. The balanced scorecard which celebrated its 20th anniversary in 2012, has been proven to be one of the most influential business management strategies of the last 20 years. Adjustments can be made to the traditional BSC by using an effective social responsibility framework, such as the GRI, to provide a sustainable balanced scorecard. It will express long-term organisational strategies, both financial and non-financial that is linked to sustainability. The oil and gas industry is a multifaceted, global industry and a key player in the South African economy, which has a fundamental impact on safety, health, environmental and social issues. The research was performed based on all the JSE listed companies in this industry based on an observational, ex post facto and descriptive research methodology. The integrated reports for both 2011 and 2012 were obtained and compared against the G3.1 Oil and Gas Sector Supplement indicators. It was found that selected oil and gas companies include sustainability issues in their integrated reports with a focus on social aspects. The contribution of the study was the development of a Sustainable Balanced Scorecard for the oil and gas industry. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

Indikatorer har blivit ett effektivt hjälpmedel för företag att mäta hållbarheten av verksamheten och presentera företagens arbete inom ekonomiska, miljömässiga och sociala frågor. Därmed har denna studie utformats med syftet att kartlägga vilka sociala och miljömässiga indikatorer, samt antal, som företag på Stockholmbörsen valt att rapportera. Vidare är syftet att undersöka huruvida faktorer som företagsstorlek och bransch har påverkan på antalet och typen av indikatorer som nämns i företagens rapporter. Denna studie klassificeras som dokumentstudie och tillämpar en kvantitativ metod med en deduktiv ansats. Populationen utgörs av 76 företag som är listade på Nasdaq OMX Stockholm som rapporterar utifrån ramverket GRI. Insamlingen av data har skett utifrån företagens årsredovisningar och hållbarhetsrapporter. Deskriptiva analyser har tillämpats för att undersöka mängden och frekvensen av rapporterade indikatorer. Regressionsanalyser har genomförts i programmet SPSS för att se om det förekommer några samband mellan antal indikatorer och faktorerna företagsstorlek samt branschtillhörighet. Studiens resultat presenteras i tabeller och under analysen har resultaten jämförts mot både den praktiska och teoretiska referensramen samt mot tidigare forskning. Studiens resultat visade en stor spridning gällande antal indikatorer som företagen väljer att rapportera samt att fler sociala indikatorer rapporterats än miljömässiga. Dessutom visade regressionsanalysen ett samband mellan antal indikatorer som företagen rapporterar och branschtillhörighet. Branscherna basmaterial och konsumtion rapporterar flest indikatorer medan finans- och sjukvårdsbranscherna rapporterar minst antal. Det erhölls inget positivt samband mellan företagsstorlek och antalet indikatorer.  Eftersom denna studie endast innefattar svenska företag och ser till ett år vore det av intresse att jämföra mängden indikatorer som rapporteras mellan olika länder samt att se eventuell förändring av hållbarhetsrapportering över en längre tid. / Indicators have been an efficient tool for companies to measure the sustainability of the business and present their work within economy, environmental and social questions. Therefore, this study has been designed with the aim to identify the type and quantity of social and environmental indicators reported by companies on the Stockholm Stock Exchange. Furthermore, the purpose is to examine whether factors such as company size and industry type have an impact on the number and type of indicators mentioned in the companies' reports. This study is classified as a document study and applies a quantitative method and a deductive research approach. The population consists of 76 companies listed on Nasdaq OMX Stockholm, which reports are based on the GRI framework. The collection of data was based on the company's annual report and sustainability reports. Descriptive analyzes were applied to investigate the amount and frequency of reported indicators. Regression analysis was conducted in the SPSS program to see if there is any correlation between the number of indicators and factors as company size and industry type. The study results are presented in tables and the analysis results have been compared with both the practical and the theoretical framework and the previous research. The result that emerged from the study showed that more social indicators are reported than environmental indicators and there is big variation when it comes to the number of indicators that companies choose to report. In addition, regression analysis showed a positive correlation between the number of indicators which companies report, and industry type. Industries like basic materials and consumption report the most indicators while the financial and healthcare industries reported the fewest. The study showed no positive correlation between company size and the number of indicators. Because this study is only performed on Swedish companies and is specified on one year, it would be of interest to compare the number of indicators reported between countries and to see change in sustainability reporting over time.

O presente trabalho aborda a adoção e divulgação de relatórios de sustentabilidade no setor das empresas produtoras de etanol do estado de São Paulo (2013-2015) com o objetivo de analisar a publicação de relatórios de sustentabilidade e a suficiência das informações nele divulgadas. Pretende-se propor um conjunto de Princípios, Critérios e Indicadores (PCI) de desempenho em sustentabilidade, específicos ao contexto da produção de etanol de cana-deaçúcar. O método de pesquisa se baseou em: estudo da adoção de governança corporativa; seleção dos relatórios de sustentabilidade publicados no triênio 2013-2015; definição dos elementos do conjunto (PCI) de avaliação do desempenho em sustentabilidade; avaliação da suficiência de informações publicadas nos relatórios de sustentabilidade; validação de conteúdo dos elementos do Conjunto PCI; e proposição final do Conjunto PCI. Os resultados indicaram que as empresas que declararam adotar governança corporativa representam 20,5% das empresas cadastradas na ANP no estado de São Paulo. As que publicaram relatórios de sustentabilidade representam 11,49% do setor, sendo elas parte das anteriores. Em relação à suficiência de informações, a empresa com maior pontuação obteve 38,26% de suficiência de seu conteúdo, ou seja, bem abaixo dos 50%. As empresas com capital aberto obtiveram posições intermediárias, face às pressões externas por divulgação de informações. A omissão de publicações de informações relevantes foi observada em todas, sendo que 9 das 10 empresas estudadas omitiram informações sobre multas e sanções de aspecto socioambiental. Em relação aos indicadores, os novos propostos obtiveram a melhor pontuação média, superior aos indicadores oriundos do modelo GRI, que já são demandados para a publicação nos relatórios das empresas. A publicação de informações dos indicadores novos propostos superior aos outros indicadores ressaltou a relevância das informações, tanto para as empresas quanto para a academia, pois sua publicação não foi exigida pelo modelo de relatório adotado. De forma geral, pode-se dizer que o setor, como um todo, encontra-se no início de uma jornada em busca do aumento de sua sustentabilidade, sendo que a falta de transparência generalizada denota que há muitos desafios a serem superados, principalmente na divulgação de informações. / This thesis approaches the adoption and disclosure of sustainability reports on ethanol industry of São Paulo State on 2013-15, aiming to analyzing the sufficiency of information disclosed on company\'s reports. A set of Principles, Criteria and Indicators (PCI), specific to the production of sugarcane ethanol is proposed to evaluate the performance on sustainability. The steps of research were based on: study of corporate governance adoption on ethanol São Paulo State industry; gathering of sustainability reports published during 2013 to 2015; definition of PCI elements to the evaluation of performance on sustainability; sufficiency assessment of information disclosed on reports; validation of PCI elements; and final proposition of PCI. The analysis has indicated that only 20.5% of companies authorized by National Petroleum, Natural Gas and Biofuel Agency (NPA) on São Paulo State has declared the adoption of corporate governance, whereas 11.49% of companies authorized by NPA has published sustainability reports. The best score among all companies which were studied represented 38.26% on sufficiency assessment, which is below the 50% attendance. Public companies reached intermediate scores, despite external pressures and demands to disclose information, what could lead these companies to higher scores. Some relevant information was omitted in general ways, 9 to 10 companies did not disclose information about socioenvironmental fines. According to the assessment, the new indicators proposed has reached higher scores among the indicator types who compose PCI set, superior than indicators from GRI model, which are already required by on sustainability reports. PCI indicators has reached 62.5% of validation, which represented the definition of 64 indicators to form the basic elements of proposed set. The fact of new indicators proposed have reached higher results appointed to the relevance of these specific information to sugarcane ethanol context. In additional, these results highlighted the need to embody the new indicators proposed to tackled information nonrequired by other sustainability report models. In general ways, the ethanol industry has a long path to increase its sustainability, mostly on disclosure of sustainability.

O aumento significativo da deterioração das condições ambientais e sociais em muitas partes do mundo indicam que a sustentabilidade como um todo pode estar ameaçada. Assim a sustentabilidade empresarial tornou-se um objetivo bastante almejado e de fundamental importância não só para as empresas que sofrem constantes pressões sociais, mas também para toda a humanidade. Por esses motivos, cada vez mais empresas estão adotando relatórios de sustentabilidade para demonstrar seu engajamento com a sustentabilidade empresarial. Para tanto, é preciso utilizar indicadores adequados para a mensuração de desempenho dessas organizações em relação à sustentabilidade. Assim, esta dissertação analisou relatórios de sustentabilidade e identificou que o relatório de sustentabilidade GRI vem sendo utilizado não apenas como um relatório de transparência mas como um certificador, portanto tem como objetivo avaliar se o GRI pode ser analisada como ferramenta adequada para a caracterização de empresas brasileiras enquanto sustentáveis, por meio de revisão bibliográfica, pesquisa em modelos de indicadores de sustentabilidade e análise dos relatórios das seis empresas brasileiras atestadas como A+. Como resultado desta pesquisa verificou-se que o GRI deve ser melhorado em vários e importantes aspectos para que possa ser usado como certificador da Sustentabilidade Empresarial. / The significant increase of deteriorating environmental and social conditions in many parts of the world indicate that sustainability as a whole may be threatened. Thus corporate sustainability has become a very desired objective and of fundamental importance not only for companies that suffer constant social pressures, but also for all mankind. Thus, seek sustainability has come to represent a real need for organizations to be able to survive. For these reasons more and more companies are adopting sustainability reports to demonstrate their commitment to corporate sustainability. Thus, this dissertation examined sustainability reports and identified the GRI sustainability report has been used not only as a transparency report but as a certifier therefore aims to evaluate whether the GRI can be considered as suitable tool for characterizing companies while Brazilian sustainable, through literature review, research on models of sustainability indicators and analysis of the reports of the six Brazilian companies certified as A +. As a result of this research it was found that the GRI should be improved in several important respects so that it can be used as certifier Corporate Sustainability.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-10-23T16:03:39Z No. of bitstreams: 1 Rafael Schmidt.pdf: 7824900 bytes, checksum: 9f4e4f6b49d1c4108176daa44e81fe78 (MD5) / Made available in DSpace on 2015-10-23T16:03:39Z (GMT). No. of bitstreams: 1 Rafael Schmidt.pdf: 7824900 bytes, checksum: 9f4e4f6b49d1c4108176daa44e81fe78 (MD5) Previous issue date: 2015-07-06 / Nenhuma / A sustentabilidade e a preocupação com o meio ambiente deixaram de ser apenas tendências para o futuro para se tornarem realidades para as organizações no presente, com base na aplicação de conceitos oriundos da RSC (Responsabilidade Social Corporativa). O objetivo deste trabalho foi analisar a influência dos conceitos definidos pela teoria institucional, na difusão das práticas de RSC, pelas organizações nos países. Para alcançar este objetivo, foi verificada a relação existente entre as instituições que atuam sobre as empresas nos seus países de origem e a RSC, mensurada através da proxy relatórios GRI (Global Report Iniciative) emitidos por elas. Para isto, foram analisadas as publicações de relatórios GRI do ano de 1999 a 2012, em 155 países. Foi utilizada a coleta de dados secundários tanto para as variáveis dependentes (RSC) quanto para as independentes (pressões institucionais). Obtiveram-se relações positivas e significativas em relação à RSC, para as variáveis independentes: área protegida por lei, percentual de matrículas no ensino superior, regulamentação e aplicação das leis pelo estado, tratados ambientais internacionais assinados pelos países e índice EFW (Economic Freedom of the World) que mede a qualidade das instituições e a eficiência governamental. Outros aspectos como estabilidade política, liberdade de imprensa e comunicação e índice de corrupção apresentaram relações significativas e negativas. Pode-se concluir que as instituições analisadas foram relevantes para a implantação das práticas de RSC pelas organizações nos países analisados. / The sustainability and concern to the environment are no longer just trends for the future. They became realities for organizations nowadays, by applying concepts from CSR (Corporate Social Responsibility) on their activities. The objective of this study is to analyze the influence of the concepts defined by the institutional theory in the dissemination of CSR practices by organizations. To accomplish this objective, the relationship between the institutional environment and business activity on RSC, measured by proxy GRI reports (Global Report Initiative), was tested. For this, 15 years and 155 countries reports publications were reviewed. The collection of secondary data was used for both the dependent variables (RSC) and for the independent (institutional pressures). Some aspects, as expected, were positive and significant in relation to CSR, as the area protected by law, the percentage of enrollments in higher education, regulation and enforcement of laws by the state, international environmental treaties signed by countries, the EFW (Economic Freedom of the World) index that measures the quality institutions and government efficiency. Other aspects as political stability, freedom of press and communication and the corruption index were against what would be expected by theory. It can be concluded that the institutions have proved relevant factors for the implementation of CSR practices by organizations in the countries analyzed.

Made available in DSpace on 2016-04-25T16:44:30Z (GMT). No. of bitstreams: 1 Gilmara Lima de Elua Roble.pdf: 1632844 bytes, checksum: 78417a54bb08dbaaced1988e66beef3b (MD5) Previous issue date: 2012-10-18 / Quality of life is an increasingly discussed topic in the media, in business and even in familiar surroundings. The corporate world is already aware of the importance of quality of life and the need to create better conditions for the welfare of the employees. The objective of this study is to analyze the quality of work life balance in the companies that publish GRI, to check quality of work life is within the "triple bottom line" of sustainability and analyze the satisfaction of their workforce as the main factors that interfere with their quality of life. Search the quality of work life is embedded in the dimensions of sustainability is important to solidify the congruence of the two themes. To support the research work is divided into three chapters that were the basis for the study. Chapter 1 presents the Quality of Work Life, bringing a historical review of the QWL movement, from its origins to the present day, introducing the concepts of the principal authors. Chapter 2 focuses on Sustainability in Organizations, their origin and evolution, its dimensions and indicators. For the research were chosen six companies that were among the 150 best companies to work for, in 2011, analyzing the indicators of QWL, and that in the same year, were listed companies with Sustainability models in between 21 Sustainability Guide companies to the indicators used the 150 best companies to work for, these 06 companies were evaluated satisfactorily covering the GRI indicators in the Balance / A Qualidade de Vida é um tema cada vez mais abordado na mídia, nas empresas e até mesmo no ambiente familiar. O mundo corporativo já está consciente da importância da qualidade de vida e da necessidade de criar melhores condições para o bem-estar dos colaboradores. O Objetivo deste trabalho é analisar a da qualidade de vida no trabalho nas empresas que publicam balanço GRI, para verificar se qualidade de vida no trabalho está dentro do triple botton line da sustentabilidade e analisar a satisfação dos trabalhadores destas empresas quanto aos principais fatores que interferem em sua qualidade de vida. Pesquisar se a qualidade de vida no trabalho está inserida nas dimensões da sustentabilidade é importante para solidificar a congruência dos dois temas. Para fundamentar a pesquisa o trabalho está dividido em três capítulos que serviram de base para o estudo. O Capítulo 1 apresenta a Qualidade de Vida no Trabalho, trazendo uma revisão histórica do movimento pela QVT, desde sua origem até os dias atuais, apresentando os conceitos dos principais autores. O Capítulo 2 aborda a Sustentabilidade nas Organizações, sua origem e evolução, suas dimensões e indicadores. Para a pesquisa foram escolhidas 06 empresas que figuraram entre as 150 melhores empresas para se trabalhar, no ano de 2011, analisando os indicadores relativos à QVT e, que, no mesmo ano, foram listadas com empresas modelos de sustentabilidade no Guia de Sustentabilidade entre 21 empresas. A pesquisa mostrou que o grau de satisfação dos colaboradores, conforme os indicadores utilizados das 150 empresas melhores para se trabalhar, dessas 06 empresas, foram avaliados de forma satisfatória, abrangendo os indicadores constantes nos Balanços GRI

Företags vilja att hållbarhetsredovisa har ökat markant under 2010-talet. I och med den ökade tillämpningen av hållbarhetsredovisning skapas även behov av ett ramverk. Det ramverk som idag är det mest framträdande inom hållbarhetsredovisning har skapats av organisationen Global Reporting Initiative (GRI). GRIs mål är att frivillig hållbarhetsredovisning ska vara lika tillförlitlig och jämförbar som finansiella rapporter.Hållbarhetsbegreppet kan delas in i tre områden vilka är social, ekonomisk och miljömässig. Resultat från tidigare forskning visar att det råder stora brister inom hållbarhetsredovisning eftersom redovisningen är frivillig och det därmed inte föreligger några lagstadgade krav. Tidigare forskning visar även att socialt ansvar är den del i hållbarhetsredovisningen som är mest bristfällig. Den här studien kommer således att studera Sveriges tre största dagligvaruföretags redovisning av socialt ansvar i jämförelse av år 2008 och år 2013.Studiens syfte är att undersöka hur dagligvaruföretagen redovisar socialt ansvar enligt GRIs riktlinjer samt vilka kvalitetsförändringar som skett i dagligvaruföretagens redovisning av socialt ansvar genom att jämföra år 2008 och år 2013. För att se hur företagen redovisar enligt GRIs riktlinjer studeras dagligvaruföretagens redovisningar utifrån GRIs resultatindikatorer inom socialt ansvar. Vidare studeras dagligvaruföretagens redovisningar från år 2008 och år 2013 för att jämföra redovisningarna och på så vis se vilka kvalitetsförändringar som företagens redovisning visar. Kvalitetsförändringarna studeras utifrån kvalitetsprinciperna neutralitet, precision och jämförbarhet.Studiens resultat visar att dagligvaruföretagen redovisar fler av GRIs indikatorer inom socialt ansvar år 2013 jämfört med år 2008. Trots att fler indikatorer redovisas brister dagligvaruföretagen fortfarande i att redovisa en stor del av indikatorerna. Kvalitetsprinciperna neutralitet, precision och jämförbarhet kan inte anses vara uppfyllda varken år 2008 eller år 2013 trots att redovisning av socialt ansvar för svenska dagligvaruföretag förbättrats i kvalitet mellan åren.Hållbarhetsredovisning av socialt ansvar har förbättrats mellan år 2008 och år 2013 då fler indikatorer redovisas. Dock behöver de studerade företagen fortsätta utveckla redovisningen av socialt ansvar för att mer fullständigt tillämpa GRIs indikatorer. Det är inte endast tillämpningen av indikatorerna som dagligvaruföretagen behöver förbättra inom redovisningen, de behöver även förbättra kvaliteten i redovisningen. Genom att skapa hållbarhetsredovisningar med neutralitet, precision och jämförbarhet kan kvaliteten av rapporterna höjas. / Program: Civilekonomprogrammet