The importance of transparency, reliability and credibility in Sustainability Reports in the fashion industry has increased in recent years. We as a society have become more aware of the environmental and social impact we have on the planet. The study highlights the importance of progression of communication, transparency and CSR over a five year period in Sustainability Reports. As well, analyzes short- and long term goals communicated through a Sustainability Report by three Swedish fashion companies. Furthermore, this study investigates the increasing demand for transparency that makes it crucial for companies to disclose their efforts towards sustainability in a transparent and reliable manner. It was conducted through a thematic analysis where themes within the reports were collected. The results from the study show that there has been a progression to some extent with an increase of communication regarding credibility and focus on circularity. It showcases findings of transparency, communication, and CSR principles throughout the Sustainability Reports demonstrating a positive viewpoint. The evidence of the progression shown by the three companies in their short- and long term goals in the reports strengthens the underlying theme, how there currently is limited research on the importance of examining the evolution of their sustainability claims and assesses their actual impact on the environment and society as a whole. Additionally, the study addresses the challenges fashion companies face when creating Sustainability Reports.

This study investigates how affiliation with the Law of Jante influences the relationship between trust and transparency towards certain entities and green skepticism. Although the Law of Jante has been studied in relation to trust and transparency, its impact on sustainability policies and green skepticism has not been explored. With upcoming sustainability regulations that will impact the hospitality sector, it is important to understand how cultural phenomena may or may not influence perceptions of trust and transparency and the effects on green skepticism in current reporting policies to understand and plan how to increase dialogue and improve education on sustainability-related topics

Sammanfattning Datum: 2023-05-30. Nivå: Kandidatuppsats i Företagsekonomi, 15 hp. Institution: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Universitet. Författare: Sofia Gynt och Tuva Kiiveri. Titel: Hållbarhetsrapportering av ett varumärkesskadat företag: En fallstudie om hur H&M anpassar sin signalering efter samhällets kritik får att återuppbygga sin legitimitet. Handledare: Aija Voitkane. Nyckelord: Hållbarhetsrapport, hållbarhet, signalering, legitimitet, CSR. Forskningsfråga: Hur förändrar H&M sin signalering som en reaktion på skandalerna för att återuppbygga sin legitimitet? Syfte: Syftet med uppsatsen är att öka förståelsen för hur anpassad signalering kan användas i ett varumärkesskadat företag för att återuppbygga legitimiteten. Detta utförs genom att undersöka samverkan mellan samhällets reaktioner på H&M:s hållbarhetsarbete och H&M:s respons på denna reaktion under åren 2012–2021. Metod: Denna studie bygger på en kvalitativ metod med ett deduktivt förhållningssätt. För att analysera empirin användes en tematisk analys med en induktiv ansats. Slutsats: Undersökningen visar att H&M förändrar sin signalering efter en skandal genom att implementera olika slags legitimitetsstrategier, specifikt reaktiva sådana, där H&M kortsiktigt rapporterar mer positivt om sådant som kan kopplas till skandalerna eller rapporterar om problemet på branschnivå. De erkänner även sina brister i samband med de flesta skandalerna, specifikt de större, men de är samtidigt vilseledande och selektiva i vad de rapporterar för att visa enlighet med samhället och på så sätt återuppbygga legitimiteten. / Abstract  Date: 2023-05-30. Level: Bachelor thesis in Business Administration, 15 cr. Institution: School of Business, Society and Engineering, Mälardalen University. Authors: Sofia Gynt and Tuva Kiiveri. Title: Sustainability reporting by a brand-damaged company: A case study on how H&M adapts its signaling in response to societal criticism to rebuild its legitimacy. Supervisor: Aija Voitkane. Keywords: Sustainability report, sustainability, signalling, legitimacy, CSR. Research questions: How does H&M change its signalling in response to the scandals to rebuild itslegitimacy? Purpose: purpose of this study is to increase the understanding of how customized signalling can be used in brand-damaged company to rebuild legitimacy. This is done by examining the interaction between society's reactions to H&M:s sustainability work and H&M:s response to this reaction during the years 2012–2021. Method: This study is based on a qualitative method with a deductive approach. To analyze the empirical data a thematic analysis was used with an inducive approach. Conclusion: The case study shows that H&M changes its signalling after a scandal by implementing different kinds of legitimacy strategies, specifically reactive ones, where H&M reports more positively in the short term on things that can be linked to the scandals or reports on the problem at the industry level. They also admit their flaws in most of the scandals, specifically the bigger ones, but at the same time they are misleading and selective in what they report in order to show accordance with society and thus rebuild legitimacy.

In this era of environmental upheaval, this study sought clarity on the matter of green purchasing behavior. How the fashion industry’s specific impact on the environment has affected consumers' attitude towards companies and their collections. It was identified that customers have been requesting sustainable products from their retailers more and more and yet, a conscious willingness to help on the part of the consumer did not necessarily equate to purchasing more sustainable products.  The empirical part of the study was based on a quantitative research approach. The findings and data collection were obtained through an online questionnaire, generating responses from 40 individuals. Deductive reasoning was selected in this thesis as a scientific approach. The research has been done from the consumer's perspective. Furthermore, the collected data that created the hypothesis was analyzed and gathered from existing theories.  The conclusion of this research demonstrated that consumers did possess a willingness to be more conscious of their own climate change footprint by adapting green purchasing intentions such as buying less new clothes at present than 5 years ago. The findings indicated that consumer awareness did not necessarily result in a change in their green buying behavior. Finally, it was found that an unchanged position in consumers' green buying behavior would have been due to a lack of sustainable fashion alternatives readily available. The authors believe that further research is needed to shed light on the divide between consumers' attitude and actual purchasing behavior.

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Hållbarhet bygger på att företag tar ett socialt, miljömässigt och ekonomiskt ansvar. Med hjälp av hållbarhetsrapporten kommunicerar företag sitt hållbarhetsarbete och resultaten av det. Användarna av hållbarhetsrapporterna är företagets intressenter, vilka påverkar och påverkas av företagets verksamhet. För att företaget ska veta vilka frågor som intressenterna anser väsentliga behöver företaget engagera sina intressenter. Intressentengagemang är processen som används av företag för att engagera relevanta intressenter i hållbarhetsarbetet och för att välja ut vilka frågor som är väsentliga att ta med i hållbarhetsrapporten. Denna studie fokuserar på dagligvaruhandelsföretag och deras intressentengagemang. Syftet med denna studie är att undersöka hur dagligvaruhandelsföretag i Sverige engagerar sina intressenter i hållbarhetsrapporterna genom att utgå ifrån de tre principerna inkluderbarhet, väsentlighet och respons samt att jämföra hur engagemanget har förändrats under de senaste åren. För att uppfylla syftet har en kvantitativ ansats valts i form av innehållsanalys av hållbarhetsrapporter. Resultatet från studien visar att dagligvaruhandelsföretagen generellt är tydliga med vilka intressenter som inkluderas samt vilka frågor som anses väsentliga av intressenterna. De är dock inte lika transparenta med hur själva intressentengagemanget ser ut. Studien visar även att de metoder som främst används är one-way och two-way. / Sustainability is based on companies taking social, environmental and financial responsibility. With the help of a sustainability report, companies communicate their sustainability work and the results of it. The users of the sustainability reports are the company's stakeholders, which affect and are affected by the company's operations. In order for the company to know which issues stakeholders consider important, the company needs to engage its stakeholders. Stakeholder engagement is the process used by companies to engage relevant stakeholders in the sustainability work and to select which issues are essential to include in the sustainability report. This study focuses on grocery retailers and their stakeholder engagement. The purpose of this study is to investigate how grocery retailers in Sweden engage their stakeholders in the sustainability reports by using the three principles inclusivity, materiality and responsiveness and comparing how the engagement has changed during the recent years. To fulfil the purpose a quantitative approach has been chosen in the form of content analysis of sustainability reports. The results of the study show that the grocery retailers are generally clear about which stakeholders are included and which issues are considered essential by the stakeholders. However, they are not as transparent about how the stakeholder engagement itself looks. The study also shows that the methods that are mainly used are one-way and two-way.

Bakgrund Inför företagens bokslut år 2017 ska större företag även uppföra och presentera en hållbarhetsredovisning som komplement för de finansiella måtten. Företagen behöver dock inte följa regleringen om de förklarar varför. Undersökningar tyder ändå på brister i hållbarhetsredovisningen där informationen inte är komplett trots den nya regleringen. Genom systemorienterade teorier samt positiv redovisningsteori finns det förväntningar om hur företagens bolagsstyrningsmekanismer ska påverka hållbarhetsredovisningen. Syfte Syftet med studien är att förklara huruvida bolagsstyrningsmekanismer påverkar omfattningen av företags hållbarhetsredovisning. Metod Denna studie utgår från en deduktiv ansats med en kvantitativ metod. Hypoteser har formulerats utifrån systemorienterade teorier och positiv redovisningsteori kopplat till tidigare forskning om bolagsstyrning. Studien utgår från en tvärsnittsdesign där det empiriska materialet utgörs av sekundärdata och undersökts genom regressionsanalyser. Slutsats Studiens resultat visar att det finns ett signifikant samband mellan utländskt ägande och hållbarhetsredovisningens omfattning. Till skillnad från tidigare studier finns det även ett svagt negativt samband mellan en kvinnlig VD och omfattningen. Till sist visar studiens resultat att det finns positiva samband mellan kontrollvariablerna revisorns uttalande samt applicering av GRI och omfattningen, där GRI resulterade i starka samband. / Introduction Ahead of company´s annual account for year 2017, larger companies will also construct and present a sustainability report as a complement to the financial measures. However, the companies do not have to follow the regulations if they explain why. Surveys nevertheless indicate shortcomings in the sustainability report where the information is not complete despite the new regulation. Through system-oriented theories and positive accounting theory, there are expectations as to how companies' corporate governance mechanisms will affect the sustainability report. Purpose The purpose of this study is to explain whether corporate governance mechanisms affect the extent of corporate sustainability report. Method This study has a deductive approach with a quantitative method. Hypothesis has been formulated through system-oriented theories and positive accounting theory connect with earlier research about corporate governance. The study has a cross-sectional design where the empirical data consist of secondary data and then examined in regression analyzes. Conclusion The study's results show that there is a significant correlation between foreign ownership and the extent of the sustainability report. Contrary to previous studies, there is also a slight negative correlation between a female CEO and the extent. Finally, the study's results show that there are positive correlations between the control variables auditor's statement and the application of GRI and the extent, where GRI resulted in strong relationships.

CSR har varit ett välbekant ämne sedan 1950-talet och antal franchisesamar- beten i Sverige ökar visar Svenska Franchiseförenings undersökning från 2018. Teorin beskriver även vikten av en tydlig kommunikation och strategi för franchisekoncernens CSR-arbete, trots detta finns det ett gap av studier specifikt inriktade på CSR inom franchising. Därför avser studien att bidra med en fördjupad förståelse för hur CSR-arbete kommuniceras till och av lo- kala franchisetagare. Studien utgick från en induktiv kvalitativ fallstudie på ICA Gruppen där empirisk data insamling skedde via analys av organisat- ionsdokument i form av den centrala hållbarhetsredovisningar från redovis- ningsår 2017 och 2018. Empirisk data insamlades även via semi-strukture- rade intervjuer med två stycken ICA Maxi franchisetagare. Empirisk data i form av den centrala hållbarhetsredovisningen avsågs bidra med förståelse för hur CSR-arbetet kommuniceras till lokala franchisetagare, medan de se- mistrukturerade intervjuerna avsågs bidra med förståelse för hur den lokala franchisetagaren tolkar och implementerar det centralt kommunicerade CSR- arbetet. Studiens slutsats är att franchisegivaren redogör för en global kom- munikationsstrategi gällande CSR-arbetet i hållbarhetsredovisningen, medan franchisetagaren i sin tur utformar sitt CSR-arbete anpassat till de lokala för- utsättningarna och möjligheterna.

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.