O objetivo do trabalho é investigar a relação entre o disclosure voluntário socioambiental e o custo de capital próprio de companhias abertas no Brasil. Com base na Teoria da Divulgação Voluntária, espera-se uma relação negativa entre o disclosure socioambiental e o custo de capital próprio. Para tanto, selecionou-se as 91 empresas que compõem o Índice Brasil (IBrX), consideradas como as mais negociadas na Bolsa de Valores de São Paulo (BOVESPA). A pesquisa é composta por dois períodos de análise. O primeiro compreende os anos de 2001 a 2010 e foi utilizado na análise para verificar a relação entre a publicação do Relatório de Sustentabilidade e o custo de capital próprio, enquanto o segundo período, de 2008 a 2010, se constitui na base de análise para examinar a relação entre o disclosure socioambiental e o custo de capital próprio. A métrica de disclosure voluntário socioambiental foi elaborada a partir de 20 pesquisas, na qual resultou em 80 subcategorias, sendo 40 referentes à divulgação social e 40 relacionadas ao meio ambiente. Por meio da análise de conteúdo de 272 Demonstrações Financeiras e de 178 Relatórios de Sustentabilidade, mensurou-se o nível de disclosure socioambiental das empresas. O custo de capital próprio foi estimado por uma abordagem ex ante mediante a utilização dos modelos de Claus e Thomas (2001), Ohlson e Juettner-Nauroth (2005) e Easton (2004), sendo utilizada nos modelos a média das três estimativas. No período de 2001 a 2010, considerando as 91 empresas analisadas na pesquisa, foram publicados 420 Relatórios de Sustentabilidade, sendo que 45% seguiram as orientações da GRI para sua elaboração. Os resultados obtidos com a regressão em painel logística mostraram que o início da publicação do Relatório de Sustentabilidade está relacionado com um alto custo de capital próprio do ano anterior. Constatou-se a partir da análise de dados em painel que o custo de capital próprio diminui após a divulgação do Relatório de Sustentabilidade elaborado de acordo com as diretrizes GRI. Apesar de o nível de disclosure voluntário socioambiental não possuir relação negativa com o custo de capital próprio, verificou-se que o conteúdo da evidenciação pode influenciar de maneira distinta o custo de capital próprio, uma vez que se constatou uma relação positiva entre o disclosure socioambiental desfavorável e o custo de capital próprio. Os resultados alcançados, no geral, indicam que o disclosure socioambiental impacta de maneira marginal o custo de capital próprio das empresas brasileiras, uma vez que sua influência pode ser verificada apenas com a divulgação do Relatório de Sustentabilidade elaborado de acordo com as diretrizes GRI e com o disclosure socioambiental desfavorável. / The aim of this research is to investigate the relationship between voluntary social and environmental disclosure and cost of equity capital of Brazilian public companies. Based on the Theory of Voluntary Disclosure, one expects a negative link between corporate social and environment voluntary disclosure and the cost of equity capital. To this end, we selected the 91 companies in the Brazil Index (IBrX), regarded as the most traded on the São Paulo Stock Exchange (BOVESPA). The time sample consists of two periods. The first covers the years 2001 to 2010 and was considered to verify the relationship between the publication of the Sustainability Report and the cost of capital, while in the second period, from 2008 to 2010, is the basis of analysis to examine the relationship between environmental disclosure and cost of equity capital is examined. The metric of environmental voluntary disclosure was formulated based on 20 previous researches, and resulted in 80 subcategories, of which 40 related to social disclosure and 40 related to the environment. By applying content analysis on 272 Financial Statements and 178 Sustainability Reports, the level of the companies\' social and environmental disclosure was measured. The cost of equity capital was estimated by ex ante approaches, using the existing models of Claus and Thomas (2001), Ohlson Juettner-Nauroth (2005) and Easton (2004). After these estimations, the average of the three estimates was used. From 2001 to 2010, considering the 91 companies analyzed in the study, 420 Sustainability Reports were published, and 45% of them applied the guidelines and standards of the GRI. Results obtained with the logistic panel regression showed that the beginning of the publication of the Sustainability Report is related to a high cost of equity capital in the previous year. It was found from the analysis of panel data that the cost of equity capital decreases after disclosing Sustainability Report prepared in accordance with the GRI guidelines. Although the level of voluntary environmental disclosure does not have a negative relationship with the cost of equity capital, it was found that the contents of the disclosure may influence differently the cost of capital, since it was found a positive relationship between unfavorable social and environmental disclosure and cost of equity capital. The results indicate that the impact of social and environmental disclosure on the cost of capital of Brazilian companies is marginal, because their influence can only be verified on the publication of the Sustainability Report prepared in accordance with the GRI guidelines and the unfavorable social and environmental disclosure.

In the 29 years following \"Our Common Future\" by the United Nations, there is considerable debate among governments, civil society, interest groups and business organisations about what constitutes sustainable development, which constitutes evidence for a contested discourse concerning sustainability. The purpose of this study is to understand this debate in the developing economic context of Brazil, and in particular, to understand and critique the social and environmental accounting [SEA] discursive constructions relating to the State-owned, Petrobras as well as to understand the Brazilian literature on SEA. The discourse theory [DT]-based analysis employs rhetorical redescription to analyse twenty-two reports from Petrobras from 2004-2013. I investigate the political notions by employing the methodological framework of the Logics of Critical Explanation [LCE]. LCE engenders five methodological steps: problematisation, retroduction, logics (social, political and fantasmatic), articulation and critique. The empirical discussion suggests that the hegemony of economic development operates to obfuscate, rhetorically, the development of sustainability, so as to maintain the core business of Petrobras conceived as capital accumulation. Equally, these articulations also illustrate how the constructions of SEA operate to serve the company\'s purpose with few (none) profound changes in integration of sustainability. The Brazilian literature on SEA sustains the status quo of neo-liberal market policies that operate to protect the dominant business case approach to maintain an agenda of wealth-creation in relation to social and environmental needs. The articulations of the case manifested in policies regarding, for example, corruption, which involved over-payments for contracts and unsustainable practices relating to the use of fossil fuels and demonstrated that there was antagonism between action and disclosure. The corruption scandal that emerged after SEA disclosures highlighted the rhetorical nature of disclosure when financial resources were subtracted from the company for political parties and engineering contractors hid facts through incomplete disclosures. The articulations of SEA misrepresent a broader context of the meanings associated with sustainability, which restricted the constructions of SEA to principally serve and represent the intention of the most powerful groups. The significance of SEA, then is narrowed to represent particular interests. The study argues for more critical studies as limited Brazilian literature concerning SEA kept a \'safe distance\' from substantively critiquing the constructions of SEA and its articulations in the Brazilian context. The literature review and the Petrobras\' case illustrate a variety of naming, instituting and articulatory practices that endeavour to maintain the current hegemony of development in an emerging economy, which allows Petrobras to continue to exercise significant profit at the expense of the social and environmental. The constructed idea of development in Petrobras\' discourses emphasises a rhetoric of wider development, but, in reality, these discourses were the antithesis of political, social and ethical developmental issues. These constructions aim to hide struggles between social inequalities and exploitation of natural resources and constitute excuses about a fanciful notion of rhetorical and hegemonic neo-liberal development. In summary, this thesis contributes to the prior literature in five ways: (i) the addition of DT to the analysis of SEA enhances the discussion of political elements such as hegemony, antagonism, logic of equivalence/difference, ideology and articulation; (ii) the analysis of an emerging economy such as Brazil incorporates a new perspective of the discussion of the discourses of SEA and development; (iii) this thesis includes a focus on rhetoric to discuss the maintenance of the status quo; (iv) the holistic structure of the LCE approach enlarges the understanding of the social, political and fantasmatic logics of SEA studies and; (v) this thesis combines an analysis of the literature and the case of Petrobras to characterise and critique the state of the Brazilian academy and its impacts and reflections on the significance of SEA. This thesis, therefore, argues for more critical studies in the Brazilian academy due to the persistence of idea of SEA and development that takes-for-granted deep exclusions and contradictions and provide little space for critiques. / Em 29 anos da publicação \"Nosso Futuro Comum\" apresentado pelas Nações Unidas, ainda há um considerável debate entre governos, sociedade civil, grupos interessados e organizações empresariais sobre o que constitui o desenvolvimento sustentável e, portanto, há evidência da contestabilidade do discurso sobre sustentabilidade. A proposta desse estudo é entender esse debate em um contexto de desenvolvimento econômico no Brasil e, em particular, entender e criticar as construções discursivas de contabilidade social e ambiental [CSA] relacionadas à estatal Petrobras, assim como discutir a literatura brasileira de CSA. A análise baseada na Discourse Theory [DT] usa redescrição retórica para analisar vinte e dois relatórios da Petrobras entre 2004 e 2013. Eu investigo as noções políticas através do emprego da metodologia chamada Logics of Critical Explanation [LCE]. A LCE tem cinco passos metodológico: problematização, explicação retrodutiva, lógicas (sociais, políticas e fantasmáticas), articulação e crítica. Os resultados sugerem que a hegemonia do desenvolvimento econômico opera para obscurecer retoricamente o desenvolvimento da sustentabilidade que mantém o core business da Petrobras igualmente concebido como acumulação de capital. Igualmente, essas articulações também ilustram como as construções de CSA operam para servir o propósito da empresa com pouca (ou nenhuma) profunda mudança na integração com a sustentabilidade. A literatura brasileira de CSA sustenta o status quo de políticas de mercado neoliberais que operam para proteger a dominante abordagem do business case para manter a agenda de geração de riqueza num cenário de necessidade sociais e ambientais. As articulações do estudo de caso manifestaram essas políticas, por exemplo, em relação à corrupção, no qual envolveu superfaturamento de contratos e práticas insustentáveis relacionadas ao uso de combustíveis fósseis os quais demonstraram que há antagonismo entre ação e disclosure. O escândalo de corrupção que surgiu após as divulgações de CSA marcou a natureza retórica do disclosure em que recursos financeiros subtraídos da empresa para partidos políticos e empreiteiras esconderam fatos através de disclosures incompletos. As articulações da CSA deturpam um contexto amplo dos significados associados com a sustentabilidade, que restringiram as construções da CSA para principalmente servir e representar a intenção dos grupos mais poderosos. A significância da CSA é, portanto, limitada para representar interesses particulares. O estudo argumenta por mais estudos críticos já que a limitada literatura brasileira sobre CSA mantém uma \'distância segura\' de substantivas críticas das construções de CSA e suas articulações no contexto brasileiro. A revisão da literatura e o caso da Petrobras ilustram a variedade de nomes, instituições e práticas articulatórias que se esforçam para manter a atual hegemonia de desenvolvimento numa economia emergente que permite à Petrobras continuar a exercer significante lucro à custa do social e do meio ambiente. A ideia construída de desenvolvimento nos discursos da Petrobras enfatiza uma retórica ampla de desenvolvimento, mas, na realidade, esses discursos são antíteses de questões políticas, sociais e éticas de desenvolvimento. Essas construções objetivam esconder as lutas entre desigualdades sociais e exploração dos recursos naturais as quais constituem pretextos sobre uma fantasiosa noção de desenvolvimento retórico, hegemônico e neoliberal. Em resumo, esta tese contribui para a antecedente literatura em cinco principais aspectos: (i) a adição da DT para a análise da CSA engrandece a discussão de elementos políticos tais como hegemonia, antagonismo, lógica de equivalência/diferença, ideologia e articulação; (ii) a análise de uma economia emergente como o Brasil incorpora uma nova perspectiva nas discussões dos discursos da CSA e do desenvolvimento; (iii) esta tese também inclui um foco na retórica para discutir a manutenção do status quo; (iv) a estrutura holística da abordagem LCE amplia os entendimentos das lógicas sociais, políticas e fantasmáticas dos estudos de CSA e; (v) esta tese combina uma análise da literatura e do caso da Petrobras para caracterizar e criticar o estado da academia brasileira e seus impactos e reflexos na significância da CSA. Esta tese, portanto, argumenta por mais estudos críticos na academia brasileira devido à persistente ideia de desenvolvimento que taken-for-granted profundas exclusões e contradições e proporciona pouco espaço para críticas.

Most countries show a relative decoupling of economic growth from domestic resource use, implying increased resource efficiency. However, international trade facilitates the exchange of products between regions with disparate resource productivity. Hence, for an understanding of resource efficiency from a consumption perspective that takes into account the impacts in the upstream supply chains, there is a need to assess the environmental pressures embodied in trade. We use EXIOBASE3, a new multiregional input-output database, to examine the rate of increase in resource efficiency, and investigate the ways in which international trade contributes to the displacement of pressures on the environment from the consumption of a population. We look at the environmental pressures of energy use, greenhouse gas (GHG) emissions, material use, water use, and land use. Material use stands out as the only indicator growing in both absolute and relative terms to population and gross domestic product (GDP), while land use is the only indicator showing absolute decoupling from both references. Energy, GHG, and water use show relative decoupling. As a percentage of total global environmental pressure, we calculate the net impact displaced through trade rising from 23% to 32% for material use (1995¿2011), 23% to 26% for water use, 20% to 29% for energy use, 20% to 26% for land use, and 19% to 24% for GHG emissions. The results show a substantial disparity between trade-related impacts for Organization for Economic Cooperation and Development (OECD) and non-OECD countries. At the product group level, we observe the most rapid growth in environmental footprints in clothing and footwear. The analysis points to implications for future policies aiming to achieve environmental targets, while fully considering potential displacement effects through international trade.

In the 29 years following \"Our Common Future\" by the United Nations, there is considerable debate among governments, civil society, interest groups and business organisations about what constitutes sustainable development, which constitutes evidence for a contested discourse concerning sustainability. The purpose of this study is to understand this debate in the developing economic context of Brazil, and in particular, to understand and critique the social and environmental accounting [SEA] discursive constructions relating to the State-owned, Petrobras as well as to understand the Brazilian literature on SEA. The discourse theory [DT]-based analysis employs rhetorical redescription to analyse twenty-two reports from Petrobras from 2004-2013. I investigate the political notions by employing the methodological framework of the Logics of Critical Explanation [LCE]. LCE engenders five methodological steps: problematisation, retroduction, logics (social, political and fantasmatic), articulation and critique. The empirical discussion suggests that the hegemony of economic development operates to obfuscate, rhetorically, the development of sustainability, so as to maintain the core business of Petrobras conceived as capital accumulation. Equally, these articulations also illustrate how the constructions of SEA operate to serve the company\'s purpose with few (none) profound changes in integration of sustainability. The Brazilian literature on SEA sustains the status quo of neo-liberal market policies that operate to protect the dominant business case approach to maintain an agenda of wealth-creation in relation to social and environmental needs. The articulations of the case manifested in policies regarding, for example, corruption, which involved over-payments for contracts and unsustainable practices relating to the use of fossil fuels and demonstrated that there was antagonism between action and disclosure. The corruption scandal that emerged after SEA disclosures highlighted the rhetorical nature of disclosure when financial resources were subtracted from the company for political parties and engineering contractors hid facts through incomplete disclosures. The articulations of SEA misrepresent a broader context of the meanings associated with sustainability, which restricted the constructions of SEA to principally serve and represent the intention of the most powerful groups. The significance of SEA, then is narrowed to represent particular interests. The study argues for more critical studies as limited Brazilian literature concerning SEA kept a \'safe distance\' from substantively critiquing the constructions of SEA and its articulations in the Brazilian context. The literature review and the Petrobras\' case illustrate a variety of naming, instituting and articulatory practices that endeavour to maintain the current hegemony of development in an emerging economy, which allows Petrobras to continue to exercise significant profit at the expense of the social and environmental. The constructed idea of development in Petrobras\' discourses emphasises a rhetoric of wider development, but, in reality, these discourses were the antithesis of political, social and ethical developmental issues. These constructions aim to hide struggles between social inequalities and exploitation of natural resources and constitute excuses about a fanciful notion of rhetorical and hegemonic neo-liberal development. In summary, this thesis contributes to the prior literature in five ways: (i) the addition of DT to the analysis of SEA enhances the discussion of political elements such as hegemony, antagonism, logic of equivalence/difference, ideology and articulation; (ii) the analysis of an emerging economy such as Brazil incorporates a new perspective of the discussion of the discourses of SEA and development; (iii) this thesis includes a focus on rhetoric to discuss the maintenance of the status quo; (iv) the holistic structure of the LCE approach enlarges the understanding of the social, political and fantasmatic logics of SEA studies and; (v) this thesis combines an analysis of the literature and the case of Petrobras to characterise and critique the state of the Brazilian academy and its impacts and reflections on the significance of SEA. This thesis, therefore, argues for more critical studies in the Brazilian academy due to the persistence of idea of SEA and development that takes-for-granted deep exclusions and contradictions and provide little space for critiques. / Em 29 anos da publicação \"Nosso Futuro Comum\" apresentado pelas Nações Unidas, ainda há um considerável debate entre governos, sociedade civil, grupos interessados e organizações empresariais sobre o que constitui o desenvolvimento sustentável e, portanto, há evidência da contestabilidade do discurso sobre sustentabilidade. A proposta desse estudo é entender esse debate em um contexto de desenvolvimento econômico no Brasil e, em particular, entender e criticar as construções discursivas de contabilidade social e ambiental [CSA] relacionadas à estatal Petrobras, assim como discutir a literatura brasileira de CSA. A análise baseada na Discourse Theory [DT] usa redescrição retórica para analisar vinte e dois relatórios da Petrobras entre 2004 e 2013. Eu investigo as noções políticas através do emprego da metodologia chamada Logics of Critical Explanation [LCE]. A LCE tem cinco passos metodológico: problematização, explicação retrodutiva, lógicas (sociais, políticas e fantasmáticas), articulação e crítica. Os resultados sugerem que a hegemonia do desenvolvimento econômico opera para obscurecer retoricamente o desenvolvimento da sustentabilidade que mantém o core business da Petrobras igualmente concebido como acumulação de capital. Igualmente, essas articulações também ilustram como as construções de CSA operam para servir o propósito da empresa com pouca (ou nenhuma) profunda mudança na integração com a sustentabilidade. A literatura brasileira de CSA sustenta o status quo de políticas de mercado neoliberais que operam para proteger a dominante abordagem do business case para manter a agenda de geração de riqueza num cenário de necessidade sociais e ambientais. As articulações do estudo de caso manifestaram essas políticas, por exemplo, em relação à corrupção, no qual envolveu superfaturamento de contratos e práticas insustentáveis relacionadas ao uso de combustíveis fósseis os quais demonstraram que há antagonismo entre ação e disclosure. O escândalo de corrupção que surgiu após as divulgações de CSA marcou a natureza retórica do disclosure em que recursos financeiros subtraídos da empresa para partidos políticos e empreiteiras esconderam fatos através de disclosures incompletos. As articulações da CSA deturpam um contexto amplo dos significados associados com a sustentabilidade, que restringiram as construções da CSA para principalmente servir e representar a intenção dos grupos mais poderosos. A significância da CSA é, portanto, limitada para representar interesses particulares. O estudo argumenta por mais estudos críticos já que a limitada literatura brasileira sobre CSA mantém uma \'distância segura\' de substantivas críticas das construções de CSA e suas articulações no contexto brasileiro. A revisão da literatura e o caso da Petrobras ilustram a variedade de nomes, instituições e práticas articulatórias que se esforçam para manter a atual hegemonia de desenvolvimento numa economia emergente que permite à Petrobras continuar a exercer significante lucro à custa do social e do meio ambiente. A ideia construída de desenvolvimento nos discursos da Petrobras enfatiza uma retórica ampla de desenvolvimento, mas, na realidade, esses discursos são antíteses de questões políticas, sociais e éticas de desenvolvimento. Essas construções objetivam esconder as lutas entre desigualdades sociais e exploração dos recursos naturais as quais constituem pretextos sobre uma fantasiosa noção de desenvolvimento retórico, hegemônico e neoliberal. Em resumo, esta tese contribui para a antecedente literatura em cinco principais aspectos: (i) a adição da DT para a análise da CSA engrandece a discussão de elementos políticos tais como hegemonia, antagonismo, lógica de equivalência/diferença, ideologia e articulação; (ii) a análise de uma economia emergente como o Brasil incorpora uma nova perspectiva nas discussões dos discursos da CSA e do desenvolvimento; (iii) esta tese também inclui um foco na retórica para discutir a manutenção do status quo; (iv) a estrutura holística da abordagem LCE amplia os entendimentos das lógicas sociais, políticas e fantasmáticas dos estudos de CSA e; (v) esta tese combina uma análise da literatura e do caso da Petrobras para caracterizar e criticar o estado da academia brasileira e seus impactos e reflexos na significância da CSA. Esta tese, portanto, argumenta por mais estudos críticos na academia brasileira devido à persistente ideia de desenvolvimento que taken-for-granted profundas exclusões e contradições e proporciona pouco espaço para críticas.

Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean differences in disclosed CO2 costs between the strata based upon the European Union's environmental trading scheme (EU-ETS) and (b) whether international financial reporting standards (IFRS) influenced the financial statement reporting of CO2 emissions costs. Financial statement data were analyzed in a 3-year longitudinal, ex-post, quasi-experimental, repeated measures factorial ANOVA and ANCOVA, pretest-posttest control group design. The results showed significant CO2 disclosure differences between the experimental (EU bound) airlines and control group (non-EU) airlines and for those airlines with IFRS prepared statements. These results should convince accounting practitioners that the quantification and reporting of greenhouse gas pollution can become the catalyst for improved operations and commercial sustainability. Positive social change to mitigate anthropogenic pollution should result and should promote normative accounting practice to hold those responsible to a higher global accountability.

<p>Bakgrund: Med eskalerande miljöhot är det självklart att alla ska bidra till ett värnande om miljön och en hållbar utveckling.</p><p>Företag kan, frivilligt, utföra hållbarhetsredovisningar för att</p><p>legitimera sig inför sina intressenter. Ett bestyrkande från</p><p>oberoende part gör hållbarhetsredovisningen, som ligger</p><p>utanför traditionell redovisning, mer trovärdig.</p><p>Syfte: Syftet med fallstudien är att, utifrån en grundmodell och en</p><p>utvidgad modell inom hållbar utveckling granska tre företags hållbarhetsredovisningar, för att i analys och slutsats urskilja om hållbar utveckling kan uppnås genom hållbarhetsredovisningar.</p><p>Metod: Fallstudie</p><p>Resultat: Med lagar som grund i all redovisning, tillsammans med</p><p>normgivande riktlinjer som exempelvis GRI, toppat med företagens vilja att konkurrera och marknadsföra sig via redovisning av miljö- och socialt ansvar, kan resultatet bli att en uppstramning av lagen i nuläget är onödig.</p> / <p>Background: With increasing environmental threats a natural state of</p><p>mind is that everyone has to join the struggle for a sustainable development. Companies can, voluntarily, use sustainable reporting as a way of having legitimacy to their stakeholders. A higher level of credibility occurs when the sustainable reports are reviewed by a neutral person.</p><p>Purpose: The purpose of the case study is that, based on a basic model</p><p>and an extended model of sustainable development, three corporate sustainable accountings, to the analysis and conclusion on the identification of sustainable development can be achieved by sustainable accountings.</p><p>Method: Case study</p><p>Result: With the law as the basis of all accounts, along with standard</p><p>guidelines such as the GRI, topped whit the willingness of companies to compete and to market themselves through the accounts of environmental and social responsibility, the result may be that a tightening of the law in the present situation is unnecessary.</p>

<p>Today’s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.</p><p>The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.</p><p>Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures. By using a qualitative research method we try to answers the main issue.</p><p>The results shows that firms in the transport industry prepare the environmental statements to manage their primary stakeholders. The market is highly interest-driven and the legislative provision in the environmental field is non-existent.</p><p>We can theoretically see a value in environmental statements, but there is no practical knowledge or study that conveys the corporate values in the area. This, we try to explain by using a practical point of view of environmental accounting.</p> / <p>Dagens politiska debatt om miljöfrågor och miljömässigt tänkande, tillsammans med Sveriges ordförandeskap i EU och klimatmöten visar att miljö är ett viktigt diskussionsämne. Miljö är inte bara viktigt inom politiken utan även för företag. Efterfrågan på miljöstrategier och miljörapporter leder till en ökad press på företag att börja miljöredovisa och nyansera eller skapa aktiva system för miljötänkande.</p><p>Syftet med denna studie är att undersöka varför företag i transportbranschen, huvudsakligen lastbilstransporter, miljöredovisar.</p><p>Baserad på intressentteorin och den institutionella teorin ämnar studien undersöka i vilken utsträckning intressenter påverkar miljöredovisningen och miljörapporten samt hur organisationen påverkas att inkorporera externa och samhälleliga procedurer för miljöredovisning. Genom användning av en kvalitativ undersökningsmetod försöker vi svara på frågeställningen.</p><p>Resultaten visar att företag i transportbranschen utarbetar en miljöredovisning för att hantera sina primära intressenter. Marknaden är väldigt intressentstyrd och den lagreglering som finns inom miljöområdet är obefintlig i sammanhanget.</p><p>Då vi teoretiskt sett ser ett värde på miljöredovisning, trots att det inte finns någon praktisk kunskap eller undersökning som förmedlar de avgränsade företagens värderingar inom området, ämnar vi genom studien få fram en praktisk synvinkel på miljöredovisning.</p>

Företag som upprättar så kallade hållbarhetsredovisningar har blivit allt vanligare. Dock råder det inom forskningen på området en oenighet om vad hållbarhetsredovisning egentligen är. En mängd olika begrepp används om vartannat och några klara definitioner finns inte fastlagda. Syftet med denna studie är därför att göra en kartläggning av de olika begrepp som används inom den globala, akademiska hållbarhetsredovisningslitteraturen för att utreda innebörden av dessa begrepp samt för att utreda hur dessa begrepp förhåller sig till varandra. Studien genomförs med hjälp av en litteraturstudie där 12 artiklar väljs ut genom ett intensitetsurval och sedan analyseras och jämförs med varandra. Resultatet av detta blir en kartläggning där de olika begreppens betydelse och inbördes relationer utrönas. Studien mynnar ut i fastläggandet av fem stycken huvudbegrepp inom området; sustainability reporting/accounting, TBL reporting/accounting, CSR reporting, FCA och environmental accounting som tillsammans kan anses representera huvuddragen för vad hållbarhetsredovisning egentligen är. / Companies claiming to be accounting for sustainability are becoming more and more common. However, within the research on the area there are some disagreements regarding what accounting for sustainability really is. A large quantity of terms and concepts are being used interchangeably and there are no clearly established definitions. The purpose with this study is therefore to constitute an investigative screening on the different terms and concepts used within the global, academic, sustainability accounting literature to investigate the meaning of these terms and concepts and also investigate how these terms and concepts are relating to each other. The study is conducted by performing a study of literature where 12 articles are chosen with the help of an intensity sample. Thereafter the articles are analyzed and compared. This results in a clarification of the meaning of the terms and concepts, and of the internal relations in between them.  The study leads to the establishment of five main terms and concepts within the area; sustainability reporting/accounting, TBL reporting/accounting, CSR reporting, FCA and environmental accounting that together can be seen to form a foundation of what accounting for sustainability really is.

Bakgrund: Med eskalerande miljöhot är det självklart att alla ska bidra till ett värnande om miljön och en hållbar utveckling. Företag kan, frivilligt, utföra hållbarhetsredovisningar för att legitimera sig inför sina intressenter. Ett bestyrkande från oberoende part gör hållbarhetsredovisningen, som ligger utanför traditionell redovisning, mer trovärdig. Syfte: Syftet med fallstudien är att, utifrån en grundmodell och en utvidgad modell inom hållbar utveckling granska tre företags hållbarhetsredovisningar, för att i analys och slutsats urskilja om hållbar utveckling kan uppnås genom hållbarhetsredovisningar. Metod: Fallstudie Resultat: Med lagar som grund i all redovisning, tillsammans med normgivande riktlinjer som exempelvis GRI, toppat med företagens vilja att konkurrera och marknadsföra sig via redovisning av miljö- och socialt ansvar, kan resultatet bli att en uppstramning av lagen i nuläget är onödig. / Background: With increasing environmental threats a natural state of mind is that everyone has to join the struggle for a sustainable development. Companies can, voluntarily, use sustainable reporting as a way of having legitimacy to their stakeholders. A higher level of credibility occurs when the sustainable reports are reviewed by a neutral person. Purpose: The purpose of the case study is that, based on a basic model and an extended model of sustainable development, three corporate sustainable accountings, to the analysis and conclusion on the identification of sustainable development can be achieved by sustainable accountings. Method: Case study Result: With the law as the basis of all accounts, along with standard guidelines such as the GRI, topped whit the willingness of companies to compete and to market themselves through the accounts of environmental and social responsibility, the result may be that a tightening of the law in the present situation is unnecessary.

Today’s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking. The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports. Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures. By using a qualitative research method we try to answers the main issue. The results shows that firms in the transport industry prepare the environmental statements to manage their primary stakeholders. The market is highly interest-driven and the legislative provision in the environmental field is non-existent. We can theoretically see a value in environmental statements, but there is no practical knowledge or study that conveys the corporate values in the area. This, we try to explain by using a practical point of view of environmental accounting. / Dagens politiska debatt om miljöfrågor och miljömässigt tänkande, tillsammans med Sveriges ordförandeskap i EU och klimatmöten visar att miljö är ett viktigt diskussionsämne. Miljö är inte bara viktigt inom politiken utan även för företag. Efterfrågan på miljöstrategier och miljörapporter leder till en ökad press på företag att börja miljöredovisa och nyansera eller skapa aktiva system för miljötänkande. Syftet med denna studie är att undersöka varför företag i transportbranschen, huvudsakligen lastbilstransporter, miljöredovisar. Baserad på intressentteorin och den institutionella teorin ämnar studien undersöka i vilken utsträckning intressenter påverkar miljöredovisningen och miljörapporten samt hur organisationen påverkas att inkorporera externa och samhälleliga procedurer för miljöredovisning. Genom användning av en kvalitativ undersökningsmetod försöker vi svara på frågeställningen. Resultaten visar att företag i transportbranschen utarbetar en miljöredovisning för att hantera sina primära intressenter. Marknaden är väldigt intressentstyrd och den lagreglering som finns inom miljöområdet är obefintlig i sammanhanget. Då vi teoretiskt sett ser ett värde på miljöredovisning, trots att det inte finns någon praktisk kunskap eller undersökning som förmedlar de avgränsade företagens värderingar inom området, ämnar vi genom studien få fram en praktisk synvinkel på miljöredovisning.