Titel: Kvalité i hållbarhetsrapporter - En kvantitativ studie om kvalité i statligt ägda företag och privatägda företags hållbarhetsrapporter Författare: Isabelle Fernqvist & Desiré Kolmodin Handledare: Linus Axén Nyckelord: Hållbarhetsrapportering, Kvalité, Kvalitetsindex, Omfattning, Hybridorganisationer, Statligt ägda företag, Privatägda företag Bakgrund: Hållbarhetsrapportering är ett högst aktuellt och omtalat ämne i dagens samhälle, där förväntningar på företag att rapportera sina hållbarhetsaktiviteter och klimatrelaterade risker ökar allt mer. Kvalitén på innehållet i hållbarhetsrapporter är av stor betydelse då företags intressenter riskerar att reagera negativt om hållbarhetsrapporten inte uppfyller deras förväntningar. Trots det visar undersökningar att svenska företag tenderar att enbart redovisa positiva miljöavtryck snarare än konkreta miljökonsekvenser, och brister därmed i sin hållbarhetsrapportering. Tidigare studier uppger en brist på forskning om hur olika ägarstrukturer kan påverka kvalitén på hållbarhetsrapporter. Statligt ägda företag och privatägda företag skiljer sig i ägarstruktur och har därmed olika syften med sina verksamheter, vilket driver studien att jämföra om det finns skillnader i kvalité mellan företagens hållbarhetsrapporter. Syfte: Syftet med studien är att förklara och jämföra kvalité i statligt ägda företag och privatägda företags hållbarhetsrapporter Metod: Studien har en kvantitativ metod med en deduktiv ansats, då en hypotes genereras utifrån en litteraturgenomgång. En innehållsanalys genomförs för att koda kvalitativ information i hållbarhetsrapporter till kvantitativ information genom att samla in data från årsredovisningar och hållbarhetsrapporter. Insamlad data från 30 statligt ägda företag och 30 privatägda företag analyseras sedan i SPSS. Slutsats: Studiens resultat visar att olika ägarstrukturer påverkar hållbarhetsrapportering i form av att statligt ägda företags hållbarhetsrapporter har bättre kvalité jämfört med privatägda företag. Ett signifikant positivt samband föreligger mellan kvalité och statligt ägda företag där statligt ägda företag uppnår ett högre genomsnittligt kvalitetsindex och rapporterar fler antal ord i sina hållbarhetsrapporter. Av studiens kontrollvariabler visade storlek starkast signifikant positivt samband med kvalitén i hållbarhetsrapporter. / Title: Quality in sustainability reports - A quantitative study about quality in state-owned enterprises and privately owned enterprises sustainability reports Authors: Isabelle Fernqvist & Desiré Kolmodin Supervisor: Linus Axén Keywords: Sustainability reporting, Quality, Quality Index, Extent, Hybrid organizations, State-owned enterprises, Privately owned enterprises Introduction: Sustainability reporting is a current and discussed topic in today's society, where expectations on companies to report their sustainability activities and climate-related risks are increasing. The quality of the content in sustainability reports is of great importance as companies stakeholders can react negatively if the sustainability report does not meet their expectations. Nevertheless, studies show that Swedish companies tend to report positive environmental impacts rather than concrete environmental consequences which can lead to inadequate sustainability reports. Previous studies show a lack of knowledge on how different ownership structures can affect the quality in sustainability reports. State-owned and privately owned enterprises differ in ownership structure and thus have different purposes with their organizations, which leads the study to compare whether there are differences in quality between sustainability reports. Purpose: The purpose of the study is to explain and compare quality between stateowned enterprises and privately owned enterprises sustainability reports. Method: The study has a quantitative method with a deductive approach, as a hypothesis is generated based on a literature review. A content analysis is performed to code qualitative information in sustainability reports to quantitative information by collecting data from annual reports and sustainability reports. The collected data from 30 state-owned and 30 privately owned enterprises are then being analyzed in SPSS. Conclusion: The results of the study show that different ownership structures affect sustainability reporting where state-owned enterprises´ sustainability reports have better quality compared to privately owned enterprises. There is a significant positive relationship between quality and state-owned enterprises. They achieve a higher average quality index and report more words in their sustainability reports. The control variable size showed the strongest significant positive relationship with quality in sustainability reports.

Thesis (M.A. Agricultural Management (Animal Production)) -- University of Limpopo, 2020 / The Nguni is indigenous multi-purpose cattle breed that plays an important role in both commercial and communal farming systems in South Africa (SA). Unfortunately, the breed is currently under threat of diminishing due to farmers’ preference for exotic breeds and cross breeding. In recognition of the above, the Industrial Development Corporation, the Mpumalanga Department of Agriculture, Rural Development, Land and Environmental Affairs and the University of Limpopo established the Nguni cattle breed preservation project. In this project, a herd of 30 Nguni heifers and 1 bull were allocated to 34 Communal Property Associations (CPA) and 40 private farming enterprises each. With its three distinct ecological zones (High, Mid and Low-veld), the Mpumalanga province poses a challenge to the Nguni preservation project since cattle have to adapt to different ecological zones in order to grow and reproduce efficiently. Knowledge of cattle herd productivity improves the understanding of the functional attributes and is useful in determining the constraints and the potential of communal beef cattle production systems. Significant differences between ecological zones were observed for age at first calving, weaning rate, calves’ birth weight and calves’ weaning weight (p < 0.05). Calving of heifers in the Mid-veld zone occurred earlier (24 months) on both ownership types compared to Highveld (28.09 months for private and 26.00 for CPA) and the Lowveld (28.35 months for both ownerships). Nguni cattle on the Highveld performed better in terms of weaning rate under both private and CPA ownerships, where the weaning rate were 93% and 80%, respectively. Calves birth weight was lower in both ownership types in the Midveld zone (22.17 kg), whereas in the CPA, the Lowveld zone had higher calves birth weights (26.80 kg). In the private ownership, the highest calves’ birth weight (25.35 kg) was on the Highveld. The calves weaning weight were significantly higher (p < 0.05) on Highveld in private ownership (190.16 kg) and lowest (160.39 kg) in the Midveld zone. For the CPA, the highest calves weaning weight was also on the Highveld (187.55) and lowest on Midveld (167.50 kg). A full range of backup services that are offered to the communities by stakeholders in the form of a beef package that includes veld and pasture management, nutrition management, beef performance, animal recording keeping, genetic evaluation and animal health management program needs thorough attention.