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Screening of Scope 3 emissions : A case study performed at Fiskars Group / Undersökning av Scope 3 emissioner : En fallstudie utförd vid Fiskars GroupKoponen, Anni January 2020 (has links)
After setting the Paris Agreement in 2015, larger companies have increasingly more an essential role in evaluating their environmental impact, understand how large their emissions are and setting their climate targets. Companies can follow different environmental reporting tools such as GRI reporting, CDSB Framework, among others. When calculating the level of emissions, companies are following GHG Protocols corporate standard in understanding their direct and indirect emissions, consisting of Scope 1, 2 and 3 emissions. Scope 1 emissions refer to direct emissions from the company's own or controlled resources. Scope 2 emissions are indirect emissions from the generation of purchased energy. Scope 3 emissions are those indirect emissions that happen in the value chain of the company in both upstream and downstream activities. This thesis was conducted to screen Fiskars Group's Scope 3 emissions the first time and suggest some improvements to reduce them. Fiskars Group is the oldest Finnish based company producing consumer goods used in the home, in the kitchen and interior decoration and different outdoor activities. Products associated with Fiskars Group are their orange handled scissors, Alvar Aalto Glass vases, pots, and pans, among others. The GHG Protocol's Scope 3 emissions framework consists of 15 different categories of which certain categories were included and some categories that were not applicable were excluded. The focus in this study was to calculate the CO2-eq emissions the different categories produces, thus excluded other GHG emissions. The studied categories included Fiskars Group's purchased goods & services, transportation, business travel, employee commuting, upstream leased assets, among others. Within the purchased goods, the main materials of the company were studied in more depth concerning their environmental impact and recyclability. Different emission factors were used in the calculations based on online search. The results showed that the purchased goods and services and upstream transportation caused the most significant missions. The results are mainly caused by having generous use of steel, aluminum, and plastics in the purchased goods & services category. Upstream transportation and distribution include emissions from air, sea, road and parcel transportation. Purpose of this study was to understand how much the indirect Scope 3 emissions contribute to the overall emissions of Fiskars Group; the screening could be enhanced in the future. The company might consider implementing Science-Based Targets, which is a method for larger companies to set their emissions reductions targets. / Efter att Parisavtalet hade fastställts 2015 har större företag fått en allt mer väsentlig roll i att utvärdera deras miljöpåverkan, förstå betydelsen av deras utsläpp och sätta upp klimatmål. Företag kan följa olika typer av miljörapporteringsverktyg, så som GRI-rapportering och CDSB ramverk, bland andra. När beräkningar för utsläppsnivån görs på företag, följer de GHG-protokollens företagsstandard för att förstå sina direkta och indirekta utsläpp, vilka är indelade i scope 1, 2 och 3-utsläpp. Scope 1-utsläpp avser direkta utsläpp från företagets egna eller kontrollerade resurser. Scope 2-utsläpp är indirekta utsläpp som produceras genom inköp av energi. Scope 3-utsläpp är de indirekta utsläpp som förekommer i företagets värdekedja i både uppströms- och nedströmsaktiviteter. Denna avhandling genomfördes för att screena Fiskars Groups Scope 3-utsläpp första gång och föreslå några förbättringar för att minska dessa. Fiskars Group är det äldsta finländska företaget som producerar konsumentvaror som används i hemmet, i köket och i både inredning och olika utomhusaktiviteter. Produkter som ofta associeras med företaget är deras saxar med det ikoniskt orangea handtaget, Alvar Aalto glasvaser, krukor och kokkärl, bland andra.GHG-protokollets ramverk för utsläpp från Scope 3 består av 15 olika kategorier, av vilka vissa kategorier av vilka vissa kategorier ingick och vissa kategorier som inte var tillämpliga utesluts. Fokus ligger i denna studie på att beräkna koldioxidutsläppen som de olika kategorierna producerar, och studien utesluter därmed beräkning av andra typer av utsläpp. De studerade kategorierna inkluderade bland annat Fiskars Groups köpta varor och tjänster, transport, affärsresor, pendling av anställda och hyrda tillgångar. Inom de inköpta varorna studerades huvudmaterialet i företaget mer ingående vad gäller deras miljöpåverkan och återvinningsbarhet. Olika utsläppsfaktorer användes i beräkningarna, som baseras på online sökningar. Resultaten visade att de köpta varorna och tjänsterna, upphandlad uppströms och nedströms transpororsakade de mest stecken utsläppen. Detta resultat orsakas främst av att man använder en stor mängd stål, aluminium och plast i kategorin köpta varor och tjänster. Uppströms transport och distribution inkluderar utsläpp från luft, sjö, väg och pakettransport. Eftersom syftet med denna studie var att förstå Scope 3-utsläppen på en högre nivå, kunde förutsättningarna för framtida screening förbättras. Företaget kan överväga att implementera Science-Based Targets, som är en metod för större företag att sätta upp sina utsläppsminskningsmål.
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CSRD från revisorns perspektivSandelin, Matilda, Wehlin, Elin January 2023 (has links)
Hållbarehtsrapportering har blivit allt vanligare för att möta de hållbarhetsutmaningar samhället står inför och i takt med det ökar även behovet av reglering för att möta intressenternas krav på transparent, trovärdig samt tillförlitlig hållbarhetsinformation. EU släpper därför ett nytt direktiv, CSRD, som skärper hållbarhetsrapporteringen och ställer krav på extern granskning. CSRD medför att allt fler företag inom Europa kommer omfattas av lagstadgad hållbarhetsredovisning, från 12 000 bolag till 50 000 bolag vilket belyser att hållbarhetsrapporter som ska revideras kommer öka i antal. Rapporterna kommer även som en effekt av CSRD att öka i sin omfattning. Direktivet ställer därmed krav på revisionsbranschen som ska genomföra dessa externa granskningar som ökar både i antal samt omfattning. En hållbarhetsrapport och finansiell rapport skiljer sig åt, där den förstnämnda inte är underbyggd av dubbel bokföring samt innehåller större del kvalitativ information. Därför är det intressant att undersöka hur revisorerna kommer möta förändringen med att granska större mängd kvalitativ information än tidigare. Syftet med studien är att studera vilken påverkan det nya EU-direktivet CSRD har på revisionsbranschen. En kvalitativ forskningsansats genom intervjuer med specialister inom hållbarhetsrevision samt CSRD har använts för att lyckas uppfylla studiens syfte. Resultatet av studien visar att revisionskåren som helhet måste ställa om från att ett mindre antal revisorer insatta inom hållbarhet arbetar med denna typ av granskning till att alla revisorer ska kunna utföra arbetet och granskningarna. Studiens slutsats blir därför att revisionsbranschen aktivt arbetar med att möta det nya direktivet genom att fler revisorer utbildas, anställs och förbereds inför CSRD. / Sustainable reporting has become increasingly common to meet the sustainability challenges facing society and in line with this, the need for regulation to meet stakeholders' demands for transparent, credible and reliable sustainability information also increases. The EU is therefore releasing a new directive, CSRD, which tightens sustainability reporting and requires external review. CSRD means that more companies in Europe will be covered by statutory sustainability reporting, from 12,000 companies to 50,000 companies, which highlights that sustainability reports to be audited will increase in number. The reports will also increase in scope as an effect of CSRD. The directive thus places demands on the audit industry to carry out these external audits, which are increasing both in number and scope. A sustainability report and financial report differ, where the former is not supported by double entry bookkeeping and contains a larger amount of qualitative information. Therefore, it is interesting to investigate how the auditors will respond to the change by reviewing a larger amount of qualitative information than before. The purpose of the study is to investigate the impact of the new EU directive CSRD on the audit industry. A qualitative research approach through interviews with specialists in sustainability auditing and CSRD has been used to succeed in fulfilling the purpose of the study. The results of the study show that the audit profession as a whole must switch from a smaller number of auditors familiar with sustainability working with this type of review to all auditors being able to perform the work and audits. The study therefore concludes that the audit industry is actively working to meet the new directive by educating, hiring and preparing more auditors for CSRD.
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Reporting Standards (she/her)? : A Comparison of ESRS and GRI Sustainability Reporting Standards from an Ecofeminist ViewpointSchudak, Julia, Hoskuldsdottir, Heidbjort Arney January 2023 (has links)
This thesis aims to find ecofeminist perspectives in sustainability reporting standards using content analysis and comparison. The most used sustainability reporting framework is GRI (Global Reporting Initiative), but the EU has introduced a new one, the ESRS (European Sustainability Reporting Standard). The new framework will be mandatory for many European companies starting in 2024. For the scope of this master thesis, we focused on the social standards in ESRS and GRI. Our findings show that both standards include some ecofeminist perspectives. Key similarities are the emphasis on gender and workers, whereas key differences are the need to include different perspectives and the willingness to implement change together. The results show that ESRS includes more ecofeminist perspectives in the social reporting standards. The fact that ESRS is also a mandatory framework within the EU, whereas GRI is voluntary, pushes forward the notion and hope that ESRS will bring a more sustainable future to Europe.
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Inside Out: A Qualitative Study of the Internal Barriers Encountered by Preparers of Sustainability ReportsKonradsson, Arvid, Zackrisson, Elias January 2023 (has links)
Sustainability and sustainability reporting have become increasingly important in today's business landscape. With the emergence of new regulations such as the Corporate Social Responsibility Directive (CSRD), sustainability reporting is transitioning from a voluntary practice to a legislative requirement. This shift emphasizes the need for organizations to understand and overcome internal barriers associated with preparing sustainability reports to meet stakeholder and legislative expectations. Thus, the primary objective of this study is to explore the internal barriers that hinder preparers in their efforts to create sustainability reports of high quality. By undertaking this research, we seek to enhance the comprehension of the challenges that need to be addressed for improving the quality of sustainability reporting. The thesis also succeeds in contributing new information in sustainability reporting where a previously undefined professional category in sustainability reporting is now defined. A definition of who and what a sustainability report preparer is was developed based on the responses of the participants in the study. To accomplish this, a qualitative study was carried out, centering on major corporations in Sweden. Ten preparers from diverse companies were interviewed using a semi-structured approach, with selection criteria based on their responsibility, experience, and knowledge and that they have the overall responsibility for their company’s sustainability report. The collected material underwent thematic analysis, leading to the identification of key findings. These findings contribute to new insights into the preparation of sustainability reports and showed several barriers affecting the quality of the sustainability report. Internal barriers were identified at four different levels, organizational, team, individual and general. Having identified the internal barriers, this thesis provides valuable knowledge that can assist organizations in enhancing their sustainability reporting practices. As sustainability reporting continues to evolve, understanding and addressing these internal barriers becomes crucial for organizations aiming to meet regulatory requirements and stakeholder expectations. Finally, this study contributes to both practical and theoretical knowledge by creating a foundation for better and stronger sustainability reporting. By gaining a deeper comprehension of the internal barriers, organizations can overcome these challenges, resulting in enhanced quality and comprehensiveness of sustainability reports. The increased transparency and accountability not only foster stakeholder trust but also facilitates positive progress towards a more sustainable future.
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Corporate Involvement in Charitable Engagements : Exploring the Dynamics of Corporate-Charity Collaborators / Företagsengagemang i välgörenhetsfrågorJansson, Mikaela, Ölander Gür, Katarina January 2023 (has links)
In today's business environment, organizations are expected to engage in Corporate Social Responsibility (CSR), which involves balancing their economic success with positive social and environmental impact. Collaborating with charitable organizations can be a way for companies to engage in socially responsible activities and given the increasing focus on CSR, there is a potential for an enhanced interaction between companies and charitable organizations. This study aims to provide knowledge for charitable organizations on how companies act in relation to charitable engagement and thus, help charities in the process of adapting their approach to establish and maintain relationships with companies. Specifically, it investigates how companies value external CSR initiatives, how they motivate and perceive their relationships with charitable organizations, and identifies typical traits of companies engaged in charitable work as a part of their CSR initiatives. The study was conducted using a qualitative approach, where the data was collected through an examination of 40 sustainability reports and nine semi-structured interviews with representatives from different companies. The findings reveal that companies value various aspects of external CSR initiatives, with six distinct themes identified: quality of life, environment, health, healthcare, education, and crises. Among these themes, quality of life is the most valued. Companies also place importance in aligning charitable engagement with their core business, although engagement related to crises is viewed differently and less connected to the core business. Companies engage in charitable activities due to societal expectations, fostering company pride, and enhancing brand perception. The nature of relationships established with charitable organizations varies among companies, with some prioritizing long-term strategic partnerships, others pure monetary donations, and some aligning their charitable work with product and marketing communication. Notably, some companies express a negative attitude towards the latter approach. During times of crisis, companies tend to lean towards pure donations, while larger companies in general show more openness to strategic collaborations with charities. The research findings can provide valuable insights for charitable organizations, enabling them to adapt their approaches to establishing and maintaining relationships with companies effectively. / I dagens affärsmiljö förväntas organisationer engagera sig i Corporate Social Responsibility (CSR), vilket innebär att balansera sin ekonomiska framgång med positiva soicala och miljömässiga effekter. Att samarbeta med välgörenhetsorganisationer kan vara ett sätt för företag att ta sitt sociala ansvar ochmed tanke på det ökande fokuset på CSR finns det potential för ökad interaktion mellan företag och välgörenhetsorganisationer. Denna studie syftar till att tillhandahålla värdefull kunskap för välgörenhetsorganisationer om företags beteenden i relation till välgörenhetsengagemang och på så sätt hjälpa välgörenhetsorganisationer i processen att etablera och upprätthålla relationer med företag. Mer specifikt undersöker studien hur företag värderar externa CSR-initiativ, hur de motiverar och uppfattar sina relationer med välgörenhetsorganisationer, samt identifierar typiska egenskaper hos företag som engagerar sig i välgörenhetsarbete som en del av sina CSR-initiativ. Studien genomfördes med en kvalitativ metod, där data samlades in genom granskning av 40 hållbarhetsrapporter och nio semistrukturerade intervjuer med representanter från olika företag. Resultaten visar att företag värderar olika aspekter av externa CSR-initiativ, där sex olika teman har identifierats: levnadsstandard, miljö, hälsa, sjukvård, utbildning och kriser. Bland dessa teman är levnadsstandard det högst värderade. Företag lägger även vikt vid att koppla samman välgörenhetsengagemang med sin kärnverksamhet, även om engagemang relaterat till kriser betraktas annorlunda och är i mindre utsträckning kopplat till kärnverksamheten. Företag engagerar sig i välgörenhetsaktiviteter på grund av samhällets förväntningar, för att skapa en stolthet på företaget och för att förbättra varumärkesuppfattningen. De relationer som etableras med ideella organisationer varierar mellan företag, där vissa prioriterar långsiktiga strategiska partnerskap, andra renodlade monetära donationer och vissa anpassar sitt välgörenhetsarbete med produkt- och marknadskommunikation. Noterbart är att vissa företag uttrycker en negativ inställning till det sistnämnda tillvägagångssättet. Vid kriser tenderar företag att fokusera på rena donationer, medan större företag generellt visar större öppenhet för strategiska samarbeten med välgörenhets- organisationer. Forskningsresultaten kan ge värdefulla insikter för ideella organisationer och hjälpa dem att anpassa sina tillvägagångssätt för att etablera och upprätthålla relationer med företag på ett effektivt sätt.
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Exploring the relationship between ESG performance and information asymmetry : Evidence from Nasdaq StockholmPettersson, Axel, Berggren, Herman January 2023 (has links)
The relationship between a firm’s ESG performance and information asymmetry is a well-covered research area, however, few studies have been conducted on the markets covered by EU regulation and the NFRD. This thesis aims to fill the research gap by examining the relationship between ESG performance and information asymmetry in firms listed on Nasdaq Stockholm, to provide evidence from the EU’s regulatory landscape. The study uses both fixed effects and random effects models to examine the relationship and aims to clarify the effect following the implementation of NFRD in the EU. The results suggest a negative relationship between ESG performance and information asymmetry when employing bid-ask spread as a proxy for information asymmetry. Additionally, trading volume and volatility are examined as proxies for information asymmetry, yet these show no support for a negative relationship. Further, the effect of NFRD does not show consistent results, thus not substantiating any robust evidence across the proxies. However, when employing bid-ask spread as a proxy for information asymmetry the results show implications of a stronger relationship after the implementation of NFRD.
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The impact of Sustainability Reporting on Innovation ManagementSollin, Alexander, Håkansson, Kevin January 2022 (has links)
Swedish firms have become increasingly accountable for their impacts on the economy, society, and environment. Since the year 2016, Corporate Sustainability has emerged as a relatively new phenomenon forcing SMEs that meet certain criteria to report annual sustainability metrics. However,sustainability reporting has not yet become standardized. Previous literature acknowledges the importance of sustainability orientation for the firm and the managers’ role in developing a general understanding of how sustainabilitypractices add value to the firm. Moreover, the particular organizationalpractice of sustainability reporting is still immature and have scarcely been attended by contemporary literature. This study aims to develop an understanding of how sustainability reporting practices look like in the firm, and whether sustainability reporting practiceshas affected today’s innovation management. To answer the research questions, a mixed research method were chosen with an inductive approach.Three kinds of data was collected and analyzed – sustainability reports, survey, and firm-level interviews – in a step-wise manner to explore the complexities of sustainability reporting practices and its’ impact on firms’ innovation management. In this study, we found that there are complexities in establishing clear routines in the sustainability reporting practices due to the multiple internal and external actors involvement, and because of knowledge gaps within the firm. In addition, sustainability reporting practices positively impactinnovation management through the building of general awareness, or even culture towards sustainability. In turn, this has boosted the firms’ creativity in sustainable innovations. Moreover, sustainability reporting practices impact New Product Development in particular, through stakeholder engagement in reporting the contents included in the sustainability reports. This study contributes to an updated understanding of Sustainability Reporting practices in general and its’ role in Innovation Management in particular. The adoption of sustainability reporting transfer activities that are intertwined and embedded with organizational- and managerial perspectives when pursuing alignment of Corporate Sustainability in an already complex system. Therefore, we conclude that sustainability reporting is vital indeveloping stakeholder engagement for firms aiming at incorporating sustainability practices. Moreover, this subsequently influences the outcomes in New Product Development.
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Revisorers uppfattning om hållbarhetsbestyrkande : En kvalitativ studie om hållbarhetsredovisning och bestyrkande i finanssektorn / Auditors' perception on sustainability assurance : A qualitative study on sustainability reporting and assurance in the financial sectorWahlgren, Johan, Manninen, Emil January 2022 (has links)
I den här studien har vi undersökt revisorers uppfattning av hur trovärdighållbarhetsbestyrkandeprocessen är. Målet med studien har även varit att undersöka framgångsfaktorer för ett trovärdigt bestyrkande och relevansen avhållbarhetsredovisning inom finanssektorn. Studien har genomförts genom intervjuer med respondenter om bestyrkandeprocessen och granskning avhållbarhetsredovisningar. Datamaterialet från intervjuerna och studiens referensram har granskats genom en dokumentanalys där två företag inom den finansiella sektorns hållbarhetsredovisningar har analyserats. Vi har även analyserat vilka standarder företagen använt vid upprättande av hållbarhetsredovisningen, där Swedbank använde GRI och ÅRL och Svea Bank använde ÅRL. Vi finner att revisorers uppfattning om hållbarhetsbestyrkandeprocessen är att den är mindre trovärdig än bestyrkandeprocessen för finansiella redovisningar. Dessutom finner vi flera olika framgångsfaktorer för en trovärdig bestyrkandeprocess där en pålitlig intern kontroll och en omfattande extern granskning är väsentlig. Hållbarhetsredovisning är relevant för finanssektorn däremot kunde vi inte finna i vilken utsträckning den är relevant. Vidare forskning om hållbarhetsredovisning och tillhörande bestyrkanden efterfrågas eftersom förståelsen är begränsad. / In this study we have investigated the auditors perception of how trustworthy the process of assurance is. The aim of the study has also been to investigate the success factors for a trustworthy assurance statement, and how relevant sustainability reporting is within the financial sector. The study has been conducted through interviews with respondents about the assurance process and analysis of sustainability reports. The data from the interviews and the study's frame of reference have been examined through a document analysis where two financial sector companies' sustainability reports have been analyzed. We have also analyzed the standards the companies used when establishing the sustainability reports, where Swedbank used GRI and ÅRL and Svea Bank usedÅRL. We concluded that the auditors found the assurance process of sustainability reports to be less credible than the assurance process for financial reports. We also found different success factors for a trustworthy assurance process where a reliable internal control and an extensive external assurance were essential. Sustainability reporting is relevant for the financial sector, however we could not determine to what extent it’s relevant. In addition, further research on sustainability reporting and associated assurance are requested as the understanding is limited.
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Sweden’s shift towards mandatory sustainability reporting : An investigation of non-financial disclosure by Swedish firms in light of the Directive 2014/95/EUEriksson, Ester, Lundberg, Anton January 2022 (has links)
In 2014, the European Union enforced the new directive 2014/95/EU, shifting voluntary disclosure of non-financial information into mandatory. On December 31, 2016, the Swedish government implemented the directive into the Swedish Annual Account Act (ÅRL) with a more extensive regulation than stipulated by the EU's minimum requirements. In this thesis, an investigation of the EU directive's effects on Swedish firms' disclosure of non-financial information has been conducted through content analysis. 27 firms and a total of 308 reports during the time period 2014 to 2021 have been analyzed. Institutional theory, legitimacy theory, and stakeholder theory have guided the analysis of the findings. The results demonstrate that the level of non-financial disclosure has experienced a positive change due to the implementation of the directive. However, it is conducted that other pressures and influences in firm's environment, than solely the EU directives effects, can constitute possible explanations for the increase in firms´ disclosure of non-financial information during the period.
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Hållbarhetsredovisning i skogsbranschen : En kvalitativ studie om hur legitimeringsstrategier påverkar skogsbolagens redogörelse för negativ information / Sustainability reporting in the forest industry : A qualitative study of how legitimizing strategies affect forest companies' reporting of negative informationRavnell, Ellenor, Fougner, Marcus January 2022 (has links)
Bakgrund: I dagens rådande klimat- och artkris ökar förväntningarna på skogsindustrins hållbarhetsarbete och därmed även kvaliteten på dess hållbarhetsredovisningar. Ingen information som kan tänkas påverka intressenternas beslut får uteslutas och inte heller bestå av endast selektiv vald information som bara speglar gynnsamma aspekter av företaget. Tidigare studier har påvisat brister inom skogsindustrin och andra branschers hållbarhetsredovisningar, bland annat kring hur företagen redogör för negativ information. Informationen förskönas, mörkas och vinklas med hjälp av olika legitimeringsstrategier, detta för att påverka intressenternas uppfattning om företaget. Studien utgår från legitimitetsteorin och företagens användande av olika legitimeringsstrategier. Den bidrar till ökad förståelse och kunskap kring hur dessa strategier används av svenska skogsbolag. Syfte & Problemformulering: Uppsatsens syfte är att beskriva hur skogsbolagens negativa påverkan betonas i hållbarhetsredovisningen och därmed få en djupare förståelse över hur informationen framhålls. Frågan som undersöks är hur redogörs negativ information i svenska skogsbolags hållbarhetsredovisningar? Metod: Studien bygger på en kvalitativ innehållsanalys av svenska skogsbolags års- och hållbarhetsredovisningar. Utifrån dessa redovisningar identifierades den negativa informationen som sedan klassificerades in efter olika legitimeringsstrategier och därefter analyserades på en djupare nivå. Slutsats: Studien påvisar att skogsbolag använder legitimeringsstrategier när de redogör för sin negativa information. De tre vanligaste strategierna är angivande av fakta, rationalisering och korrigerande åtgärder. Vid vissa tillfällen får intressenterna en mer detaljerad bild av problemet men i de flesta fall är informationen försumbar och det saknas ingående förklaringar. Korrigerande åtgärder är den vanligaste strategin eftersom det oftast uppdagas någon form av åtgärd kopplad till den negativa informationen. Genom att företagen påvisar dessa bristerförsämras hållbarhetsredovisningens kvalitet. De försöker på ett missvisande sätt försköna sin verksamhet genom olika legitimeringsstrategier vilket är något som intressenterna behöver ha kunskap om för att kunna ta ställning kring verksamhetens påverkan. / Background: In today's current climate and species crisis, expectations of the forest industry's sustainability work and thus also the quality of its sustainability reports increase. No information that may affect the decisions of the stakeholders may be excluded, nor may it consist only of selectively selected information that only reflects favorable aspects of the company. Previous studies have shown shortcomings in the forest industry and other industries' sustainability reports, including how companies report the negative information. The information is refined, darkened and angled with the help of various identification strategies, in order to influence the stakeholders' perception of the company. This study is based upon the theory of legitimacy and the corporations´ usage of different legitimation strategies. It contributes to increased understanding and knowledge of how these strategies are used by Swedish forest companies. Purpose & Research question: The purpose of the thesis is to describe how the forest companies’ negative impact is emphasized in the annual and sustainability report and thereby a deeper understanding of how the information is emphasized. The question that is investigated is how is negative information reported in Swedish forest companies' sustainability reports? Method: The study is based on a qualitative content analysis of Swedish forest companies annual and sustainability reports. Based on these reports, the negative information was identified, which then classified according to different identification strategies and then analyzed at a deeper level. Conclusion: The study shows that forest companies use legitimation strategies when they report their negative information. The three most common strategies are indicating facts, rationalization, and corrective action. At certain times, the stakeholder gets a more detailed picture of the problem, but in most cases the information is negligible and there are no detailed explanations. Corrective action is the most common strategy because some form of action link to the negative information is most often detected. As companies demonstrate these shortcomings the quality of sustainability reporting deteriorates. They try in a misleading way to refine their operations through different legitimation strategies, which is something that the stakeholders need to have knowledge of in order to be able to take a position on the impact of the operations.
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