A diversidade organizacional está contida na dimensão social da sustentabilidade e diz respeito à heterogeneidade de raças, gêneros, idades e habilidades físicas, dentre outros aspectos, das pessoas que compõem as organizações. A gestão da diversidade organizacional impõe desafios às empresas, podendo gerar desigualdades. Uma das formas de divulgação de indicadores sociais é a publicação de relatórios de sustentabilidade, sendo que o mais reconhecido mundialmente e no Brasil é o Global Reporting Initiative (GRI). Assim sendo, o objetivo desta pesquisa foi identificar a diversidade e possíveis desigualdades de gêneros, raças, gerações e pessoas com deficiências nas empresas brasileiras que reportaram o relatório de sustentabilidade GRI, entre 2009 e 2013. Para alcançar tal objetivo, as variáveis foram definidas com base na literatura e em indicadores de diversidade do GRI e a coleta de dados se deu por meio do acesso aos relatórios GRI publicados no Brasil em um período de cinco anos. Para verificação das hipóteses, foram utilizados testes estatísticos não paramétricos e medidas de tendência central (média e mediana). Os resultados mostraram que as empresas analisadas possuíam, em seus quadros funcionais de forma geral, homens e mulheres, variadas raças e diversas gerações e nem todas mencionaram possuir pessoas com deficiências. Constatou-se que há predominância de homens, de brancos e da geração X tanto nos cargos de liderança quanto em demais cargos; que existem diferenças salariais entre homens e mulheres tanto nos cargos de liderança quanto em demais cargos e os homens perfazem maiores salários; que o sexo masculino e a geração Y apresentam maior taxa de rotatividade e que o percentual médio de pessoas com deficiências presentes nas empresas encontra-se dentro da cota estabelecida pela Lei nº 8.213/91. Logo, em meio à diversidade organizacional, verificou-se que havia desigualdades. Neste sentido, a gestão da diversidade deveria ser melhorada e as desigualdades precisariam ser enfrentadas para não comprometerem a sustentabilidade. / The organizational diversity is contained in the social dimension of sustainability and is related to the diversity of races, genders, ages and physical abilities, among other aspects, of the people who make up the organizations. The management of organizational diversity poses challenges to companies and it can generate inequalities. One way to disseminate social indicators is the publication of sustainability reports, and the most recognized worldwide and in Brazil is the Global Reporting Initiative (GRI). Therefore, the objective of this research was to identify the diversity and potential inequality of genders, races, generations and people with disabilities in Brazilian companies that reported the GRI sustainability report, between 2009 and 2013. To achieve this goal, the variables were defined based on the literature and the GRI indicators of diversity and the data collection was through access to GRI reports published in Brazil over a period of five years. To verify hypotheses, nonparametric statistical tests and measures of central tendency were used (mean and median). The results showed that the analyzed companies had in their staff in general, men and women, different races and different generations and not all companies mentioned disabled people. It was found that there is a predominance of men, whites and Generation X both in leadership positions and in other positions; there are wage differences between men and women both in leadership positions and in other positions and men account for higher wages; that males and Gen Y have a higher turnover rate and the average percentage of people with disabilities present in companies lies within the quota established by Law No. 8,213 / 91. Then, in the midst of organizational diversity, it was found that there were inequalities. In this sense, diversity management should be improved and inequalities need to be addressed so as not to jeopardize the sustainability.

Esta pesquisa faz uma avaliação de indicadores ambientais relacionados à geração de créditos de carbono contidos nos relatórios de sustentabilidade de 59 empresas brasileiras listadas no ISE (Índice de Sustentabilidade Empresarial) e no ICO2 (Índice de Carbono Eficiente), entre maio e setembro de 2011. O objetivo central deste trabalho é identificar e avaliar informações contidas nos relatórios de sustentabilidade pertinentes à potencialidade de realização de projetos de créditos de carbono por meio de Mecanismo de Desenvolvimento Limpo (MDL) e avaliar a percepção de especialistas sobre o mercado. A metodologia pode ser classificada como pesquisa aplicada; quanto aos objetivos, é exploratória e descritiva; em relação aos procedimentos técnicos, trata-se de uma pesquisa bibliográfica e documental. Abordou-se o problema sob o aspecto qualitativo por meio de análise de conteúdo. Foi realizada, por meio de entrevista, uma pesquisa qualitativa nas empresas certificadoras de projetos de créditos de carbono, a qual demonstrou outros benefícios proporcionados pelos investimentos socioambientais, como economia de custos, marketing empresarial, certificações, dentre outros. Estima-se que os projetos analisados tenham capacidade de obter receitas de 201,7 milhões de Euros (aproximadamente 450 milhões de reais na época) com a comercialização de créditos de carbono. Apesar deste mercado potencial, aparentemente, as empresas não estão se dedicando ao desenvolvimento de projetos de crédito carbono, muitas vezes limitando suas ações à eficiência energética, reestruturação de habitats degradados e redução de emissão de CO2. Fatos que se associam à produtividade da empresa, enquanto a geração de crédito carbono representa um ganho indireto e de longo prazo. / This research is an assessment of environmental indicators associated with the generation of credit carbon contained in the sustainability reports of 59 Brazilian companies listed on the ISE (Corporate Sustainability Index) and ICO2 Index (Carbon Capture), classified in the period from May to September 2011. The main objective of the study is to identify in sustainability reports published relevant information for assessing the potential for projects of carbon credits through the Clean Development Mechanism (CDM). The research methodology in relation to type it is an applied research, the aims are exploratory and descriptive. As technical procedures, we used literature and documentary. In addressing the issue joined to the qualitative method for analyzing the content, and the quantitative method, by using descriptive statistics. The information contained in the indicators of environmental performance reports. A qualitative research was conducted in companies that certify carbon credit projects, which showed other interests and other opportunities for environmental investments. It is estimated that the projects analyzed have earning capacity of 201.7 million euros (about 450 million dollars at the time) from the sale of carbon credits. The projects analyzed demonstrated the ability to foster a carbon market with revenues from the sale of carbon credits of around R$ 450 million. Despite this potential market, apparently companies are not engaged in the development of carbon credit projects, limiting their actions to energy efficiency, restructuring of degraded habitats and reduction of CO2 emissions. Fact that we associate with an immediate connection with the company\'s productivity, while generating carbon credit represents an indirect gain and long term.

Abstract Background: The perceived importance of sustainability has left its mark on organizations. The demand for sustainability reports is growing. The question whether these sustainability reports provide an authentic, or alternatively, an embellished picture of how sustainable a company is, seems interesting.  There is no clear definition of what good or bad sustainability would be, and as such, one could argue that companies are considered to be sustainable, or not, depending on other companies in the same industry. The importance of whether sustainability reports are inter-firm comparable rises in compliance with the importance of sustainability itself. This paper attempts to further investigate the inter-firm comparability aspect by using the latest standards from the GRI, namely the GRI Standards that launched in 2016.  Purpose: Comparability seems to be a natural way of determining whether a company is sustainable or not. The quality of the sustainability reports therefore diminishes, if the inter-firm comparability between them, is lacking. Hence, the thesis has the purpose of determining whether sustainability reports are inter-firm comparable.    Method: This study utilized the GRI database in order to filter and select a population of companies. Seven companies in the European chemical sector were chosen, and a content analysis, where the different firms' responses to 34 selected indicators were analysed and interpreted using the scope of the Stakeholder theory, the Functionalist perspective & the Critical perspective. Conclusion: The inter-firm comparability of the seven companies' sustainability reports, who all used the GRI Standards, was found to be insufficient. This paper adds to previous research which also found inter-firm comparability between sustainability reports conducted according to earlier versions of the GRI framework to be inadequate. The main issues observed were results of differences in how the indicators were answered, sometimes quantitatively, sometimes qualitatively, as well as the amount of superfluous information provided.

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.

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.

Bakgrund: Hållbart företagande är ett stort samtalsämne i dagens samhälle. Företag förväntas ta ett socialt, ekonomiskt och miljömässigt medansvar. Stora företag tvingas hållbarhetsredovisa enligt svensk lag. Mindre företag inkluderas inte av denna lag, men trots det väljer flertalet SME företag att frivilligt upprätta en hållbarhetsredovisning. Innan lagkravet verkställdes fanns tidigare forskning kring varför större företag valde att frivilligt hållbarhetsredovisa, vidare definierar inte tidigare forskning SME företags motiv till frivillig hållbarhetsredovisning samt vilka intressenter företaget riktar sin information till.  Syfte: Syftet med denna studie är att undersöka de motiv till att SME företag väljer att upprätta frivillig hållbarhetsredovisning. Genom att undersöka företagens motiv och drivkrafter för att genomföra denna typ av redovisning kan vi bättre förstå vilka faktorer som påverkar beslutsfattandet kring frivillig hållbarhetsredovisning. Metod: Vi har använt oss av en kvalitativ metod samt en fallstudie och genomfört tio intervjuer med representanter från mindre företag inom tre olika branscher. Vårt urval grundades på mindre svenska företag som valt att upprätta en hållbarhetsredovisning trots att de inte är skyldiga till detta enligt lag. För att analysera materialet har vi kodat vårt material och sedan sammanställt dem i en tabell. Slutsats: Det finns flera motiv till att SME företag frivilligt hållbarhetsredovisar, studien bevisar att det framförallt handlar om hållbarhetsarbete som en norm och vara transparenta för sina intressenter, även påtryckningar från lagkrav och konkurrensfördelar är motiv till frivillig hållbarhetsredovisning. / Background: Sustainable business is a big subject in modern society today. Companies are expected to take social, economic and environmental co-responsibility. Large companies are forced to report on sustainability according to Swedish law. Smaller companies are not included by this law, but despite this, the majority of SME companies choose to voluntarily prepare a sustainability report. Before the legal requirement was enforced, there was previous research on why larger companies chose to voluntarily report on sustainability, further previous research does not define SME companies' motives for voluntary sustainability reporting and which stakeholders the company directs its information to. Purpose: The purpose of this study is to investigate the motives for SME companies choosing to prepare a voluntary sustainability report. By examining the companies' motives and driving forces for carrying out this type of reporting, we can better understand which factors influence decision-making around voluntary sustainability reporting. Method: We have used a qualitative method as well as a case study and conducted ten interviews with representatives from smaller companies in three different industries. Our selection was based on smaller Swedish companies that have chosen to prepare a sustainability report even though they are not obliged to do so by law. To analyze the material, we have coded our material and then compiled them in a table. Conclusion: There are several motives for SME companies to voluntarily report on sustainability, the study proves that it is primarily about sustainability work as a norm and being transparent to their stakeholders, also pressure from legal requirements and competitive advantages are motives for voluntary sustainability reporting.

Bakgrund och problem: Oron gällande klimatet kring bland annat växthuseffekten samt andra miljöförstöringar är något som länge existerat, men i takt med klimatförändringarna har oron på senare tid ökat inom samhället. En bransch som särskilt blivit påverkad av hållbarhetsrapportering är transportsektorn, då branschen är en påverkande faktor för miljön och den största bidragsgivaren till världens koldioxidutsläpp. Tidigare studier visar att det råder brister gällande transportföretags miljörapportering samt även användningen av GRI-ramverket i hållbarhetsrapporter. Detta har lett till att hållbarhetsrapporterna kritiserats för dess bristande kvalitet.   Syfte: Syftet med studien är att bedöma kvaliteten inom fordonsbranschens hållbarhetsredovisning baserat på GRI:s sex kvalitetsprinciper, samt beskriva hur dessa skiljer sig åt. Frågeställning: Hur skiljer sig kvaliteten mellan fordonsbranschens hållbarhetsrapporter utifrån GRI:s sex kvalitetsprinciper? Metod: Studien är komparativ genom tillämpning av en kvalitativ forskningsdesign med inslag av kvantitativa tillvägagångssätt i studiens innehållsanalys. För att undersöka företags hållbarhetsrapporter används ett kodningsschema vilket grundar sig i GRI:s sex kvalitetsprinciper.  Resultat och slutsats: Studiens resultat visar på att det finns en betydande vikt för användning av normgivare, samt standardsättare i hållbarhetsrapporter för att definiera kvalitet och uppnå en högre kvalitet i hållbarhetsredovisningen. Vidare kommer studien fram till att det finns mer likheter i principerna än olikheter i förhållande till analys av samma företag. Jämförs principerna mellan företagen tenderar det att finnas skillnader då företagen tolkat samt valt att fokusera på olika delar i rapporterna. / Background and problem: Concerns about the climate, the greenhouse effect and other environmental damage are something that has existed for a long time, but in line with climate change, concerns have recently increased in society. One industry that has been particularly affected by sustainability reporting is the transport sector, as the industry has an influencing factor on the environment and is one of the largest contributors to the world's carbon dioxide emissions. Previous studies show that there are shortcomings regarding transport companies' environmental reporting as well as the use of the GRI framework in sustainability reports. This has led to the sustainability reports being criticized for its poor quality. Purpose: The purpose of the study is to assess the quality of the automotive industry's sustainability reporting based on GRI's six quality principles, as well as describe how these differ. Issue: How does the quality differ between the automotive industry's sustainability reports based on GRI:s six quality principles? Method: The study is comparative with the application of a qualitative research design with elements of quantitative approaches in the study's content analysis. To examine companies' sustainability reports, a coding scheme is used, which is based on GRI's six quality principles. Results and conclusion: The study's results show that the quality between the principles in GRI differs between companies. Furthermore, the study concludes that there are more similarities in the principles than differences in relation to analysis of the same company. If the principles between the companies are compared, there tend to be differences as the companies have interpreted and chosen to focus on different parts of the reports.

Datum: 2024-05-29 Nivå: Kandidatuppsats i Företagsekonomi, 15 hp  Institution: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Universitet  Författare: Maja Gustafsson Linnéa Jacobsson Matilda Rasmus  Titel: Frivillig hållbarhetsredovisning hos företag noterade på Stockholmsbörsen - En kvantitativ studie utifrån legitimitets- och intressentteorin.  Handledare: Dariusz Osowski Nyckelord: Hållbarhetsrapportering, CSR, GRI, legitimitetsteorin, intressentteorin. Forskningsfrågor: - Vilka samband finns det mellan finansiella faktorer och att frivilligt hållbarhetsredovisa hos företag som är noterade på Stockholmsbörsen? - Vilka samband finns det mellan icke-finansiella faktorer och att frivilligt hållbarhetsredovisa hos företag som är noterade på Stockholmsbörsen? Syfte: Syftet med denna kandidatuppsats är att hypotespröva samband mellan faktorerna företagsstorlek, lönsamhet, extern granskning av intressenter, rykteshantering och att frivilligt hållbarhetsredovisa.  Metod: Studien tillämpar en kvantitativ multimetod med en deduktiv ansats. Datainsamlingen genomfördes med hjälp av en enkätundersökning för att samla in primärdata. Sekundärdata samlades in genom databasen Retriever Business. I den teoretiska referensramen har relevanta vetenskapliga artiklar och annan litteratur använts. Slutsats: Studien finner ett positivt samband mellan frivillig hållbarhetsredovisning och de finansiella faktorerna, storlek och lönsamhet. Sambandet med lönsamhet är svagt. Resultatet visar även ett positivt samband mellan frivillig hållbarhetsredovisning och de icke-finansiella faktorerna, extern granskning av intressenter och rykteshantering. Företagsledningen och styrelsen i företag noterade på Stockholmsbörsen kan ha användning av studien, för att hållbarhetsredovisning är en del av en företagsstrategi. Studien visar samband mellan faktorer och hållbarhetsredovisning som kan vara till användning i strategin. / Date: 2024-05-29 Level: Bachelor thesis in Business Administration, 15 cr  Institution: School of Business, Society and Engineering, Mälardalen University  Authors: Maja Gustafsson Linnéa Jacobsson Matilda Rasmus Title: Voluntary sustainability reporting for companies listed on the StockholmStock Exchange - A quantitative study based on legitimacy- and stakeholdertheory. Supervisor: Dariusz Osowski Keywords: Sustainability reporting, CSR, GRI, legitimacy theory, stakeholder theory. Research questions: - What causality is there between financial factors and voluntary sustainabilityreporting by companies that are listed on the Stockholm Stock Exchange? - What causality is there between non-financial factors and voluntary sustainabilityreporting by companies that are listed on the Stockholm Stock Exchange? Purpose: The purpose of this master's thesis is to hypothesis test the relationship between the factors size, profitability, external scrutiny by stakeholders, reputation management and to voluntarily report on sustainability. Method: The study applies a quantitative multi-method with a deductive approach. Data collection was conducted using a questionnaire survey to collect primary data. Secondary data was collected through the Retriever Business database. In the theoretical frame of reference, relevant scientific articles and other literature have been used. Conclusion: The study finds a positive relationship between voluntary sustainability reporting and the financial factors, size and profitability. The connection with profitability is weak. The result also shows a positive relationship between voluntary sustainability reporting and the non-financial factors, external stakeholder review and reputation management. The company management and the board of companies listed on the Stockholm Stock Exchange can use the study, because sustainability reporting is part of a company strategy. The study shows causality between factors and sustainability reporting that can be used in the strategy.

Hållbarhet är i dagens samhälle är hållbarhet viktigt för företag att förhålla sig till. Det finns både krav och förväntan riktade mot verksamma företag att rapportera kring deras arbete för att eftersträva en så hållbar verksamhet som möjligt. Inom området finns det många olika regel- och ramverk som ska följas beroende på vilken bransch företaget är verksamt inom men gemensamt för samtliga är att det finns en förväntan från samhället att företaget agerar. Syftet med denna studie är därmed att undersöka vilka skillnader som finns mellan mode-, fordons- och finansbranschen avseende hållbarhetsrapportering med utgångspunkt ur intressentmodellen och institutionell teori. För att undersöka skillnaderna mellan branscherna så har det använts en kvalitativ innehållsanalys. Det har valts ut fyra stycken företag inom respektive bransch, samtliga företag är börsnoterade i Sverige. Från dessa företag har hållbarhetsrapporter som är publicerade 2022 analyserats och därefter kodats utifrån en kodningsmall som är upprättad utifrån GRI. Analysen av mode-, fordon- och finansbranschens hållbarhetsredovisningar har lett till slutsatsen att det finns betydande skillnader i innehållet av rapporterna. Beroende på vilka intressenter som företagen inom branscherna riktar in sig mot så varierar innehållet inom de olika CSR-områdena. Detta stämmer även överens med liknande studier som gjorts tidigare, som visar att det finns en koppling kring vad företag väljer att redovisa och vilka dess intressenter är. / In today's society, sustainability is an important issue for companies to address. There are both requirements and expectations aimed at active companies to report on their efforts to strive for the most sustainable operations possible. In this area, there are many different regulations and frameworks that must be followed depending on the industry in which the company operates, but common to all is that there is an expectation from society that the company acts. The purpose of this study is therefore to investigate the differences between the fashion, automotive and financial industries regarding sustainability reporting based on the stakeholder theory and institutional theory. A qualitative content analysis has been used to examine the differences between the industries. Four companies have been selected within each industry, all of which are listed in Sweden. From these companies, sustainability reports published in 2022 have been analyzed and then coded based on a coding template that is established based on GRI. The analysis of the fashion, automotive and financial sectors' sustainability reports has led to the conclusion that there are significant differences in the content of the reports. Depending on which stakeholders the companies in the industries are targeting, the content of the different CSR areas varies. This is also consistent with similar studies conducted earlier, which show that there is a link between what companies choose to report and who their stakeholders are.

This paper proposes an environmental accounting system in Peru that will improve the sustainability reporting of Peruvian corporations and have a positive impact on all the stakeholders (communities, stockholders, government, NGOs, etc.). This new environmental  accounting system will allow companies  to properly quantify and  report environmental issues and have a more integral assessment and analysis of all the variables which affect their triple bottom line.Moreover, environmental issues in Peru will be partially solved when companies adhere to accurate measurement rules, timely submission of data, and fulfillment of government regulations. The principle behind the proposal is that accurate measurement, calculation and reporting on pollution levels will improve the ways companies address environmental and social issues, as well as enhance their financial results. This paper focuses on companies of the mining, gas and oil sectors, since they are arguably some of the main contributors to Peru’s GDP, as well as some of the nation’s largest polluters. / Este trabajo de investigación propone un sistema de contabilidad ambiental en el Perú que mejorara los reportes de sostenibilidad de las empresas y tendrá un impacto positivo en todos los stakeholders (comunidades, accionistas, entidades del gobierno, ONG, etc.). Este nuevo sistema de contabilidad ambiental permitirá a las empresas medir adecuadamente y comunicar aspectos ambientales, además de una evaluación y análisis integral de todas las variables que afectan su triple bottom line (aspectos sociales, ambientales y financieros).Por otro lado, las cuestiones ambientales en el Perú serán parcialmente resueltas cuando las empresas se adhieran a las reglas de medición exacta, presentación oportuna de la información, y cumplimiento de los requisitos del gobierno. El principio detrás de la propuesta es que una medición precisa, cuantificación y presentación de informes sobre los niveles de contaminación permitirá a las empresas optimizar las maneras en que ellas abordan las cuestiones ambientales y sociales, así como mejorar los resultados financieros. Este documento se centra en las empresas de los sectores deminería, gas y petróleo, ya que representan algunos de los principales contribuyentes al PBI en el Perú, así como los contaminadores más grandes de la nación. / Este trabalho de pesquisa propõe um sistema de contabilidade ambiental no Peru, que melhorará os relatórios de sustentabilidade das empresas e terá um impacto positivo sobre todos os stakeholders (comunidades, acionistas, governo, ONGs, etc.) Este novo sistema de contabilidade ambiental permitirá as empresas a quantificar e relatar, adequadamente, questões ambientais assim como uma avaliação e análise integral de todas as variáveis que afetam a seu triple bottom line.Além disso, as questões ambientais no Peru serão parcialmente resolvidas quando as empresas aderirem às normas de medidas precisas, a apresentação de dados no seu devido momento e ao cumprimento das exigências do governo. O princípio por trás desta proposta é que as medidas precisas, os cálculos e os relatorios de níveis de poluição permitirão as empresas melhorar as formas em que elas abordarão as questões ambientais e sociais, bem como melhorar os resultados financeiros. Este artigo concentrase em empresas dos setores de mineração, gás e petróleo, uma vez que eles são, indiscutivelmente, alguns dos principais contribuintes para o PIB do Peru, bem como os maiores poluidores do país.