The transparency within sustainability reporting has been criticized during a long period of time. This can be explained by, among other things, inadequate comparability, balance and clarity in sustainability reporting. When the transparency is inadequate, the stakeholders can lose the reliance in the companies which could adversely affect the companies. Within the Swedish forestry industry, there is a great deal of tension between the companies and its stakeholders. It partly depends on the great number of parties who must share the areas of the forest. The stakeholders therefore demand greater transparency regarding the companies’ environmental impact and preventive environmental work. The lack of transparency resulted in introducing a new Swedish law in 2017. The new law aims to improve the transparency by making sustainability reporting mandatory. Previous studies believe that the introduction of regulatory sustainability reporting will improve the quality of the reports and thus transparency will increase. It is these changed conditions in sustainability reporting that have led to the research question: How has the transparency been affected by mandatory sustainability reporting within the Swedish forestry industry? In order to answer the research question, a qualitative content analysis was conducted on five forestry companies’ sustainability reports between the years 2015-2018. The qualitative content analysis is based on comparability, balance and clarity which all contribute to the transparency. The three concepts have been operationalized through a categorization matrix. This matrix has been used to analyze the 20 sustainability reports. The study has also applied both the legitimacy theory, and the stakeholder theory to create understanding of how the introduction of mandatory sustainability reporting has affected the transparency. The result showed that the transparency overall stayed relatively unchanged throughout the four years. The comparability showed a slight negative change, while the clarity showed a slight positive change. The balance was almost unchanged throughout the studied years. This can be explained by companies’ pursuit for legitimacy leading to an undermining of the transparency. Another possible explanation is that the new law has had no effect after two years and that transparency will improve over time. The study also showed that the transparency is deficient both before and after the introduction of the new law.

This paper handles the background theory, methods and results of the master thesis project titled "Variable acoustics in multi-functional stadiums". \\ The purpose of the project was to investigate whether variable room acoustics could be applicable to large multi-functional stadiums to improve their ability to adapt the soundscape in the stadium for different types of events. The two events which were analyzed during the project was electrically amplified concerts and ice hockey matches. \\ The paper starts by going over relevant acoustical and psycho-acoustical parameters and concepts as well as giving a few examples on already existing multi-functional stadiums including their acoustical strengths and weaknesses towards the two types of events. The report concludes that reflections are of the utmost importance for both types of events, especially early-arriving reflection with great magnitudes. At concerts, these are wished to be repressed while at hockey-matches, the early reflections should be amplified and increased in quantity to give the crowd a better feedback from the stadium increasing the supporters ability to create a loud and intense atmosphere. \\ Gallon fabric, aluminum and plexi-glass was tested in the MWL-laboratory in order to assess the materials reflective capabilities as the idea was to use these materials as reflectors during the hockey-matches. The results showed close to full reflection across the entire spectrum for aluminum and plexi-glass while the gallon fabric showed great reflective capabilities for the higher frequencies while letting the lower frequencies pass through the material. \\ The effects off the reflectors on the soundscape was simulated in a fictional stadium which was built in the modelling software SketchUp using the simulation software ODEON. The results showed great promise as the reflectors gave a great increase in the early reflections. As for the concerts, rolling-curtains which can easily be mounted and removed was added around the walls of the stadium while the reflectors was removed. This solution also showed great results during the simulations as the early reflections was now suppressed instead of magnified. / Denna uppsats behandlar bekgrundsteori, metodik och resultat från examensarbetet titulerat "Variabel rumsakustik i multi-funktions arenor".\\ Syftet med projektet var att undersöka huruvida variabel rumsakustik skulle kunna tillämpas på stora multi-funktions arenor för att förbättra dess förmåga att anpass sin ljudbild för olika typer av evenemang. Projektet riktar sig mot elförstärkta konserter och ishockey-matcher. \\ Uppsatsen börjar med att gå igenom relevanta akustiska och psyko-akustiska parametrar och begrepp för att sedan ge några exempel på redan existerande multi-funktions arenors akustiska styrkor och svagheter vid de bägge typerna av evenemang. Rapporten drar slutsatsen att reflektioner är av yttersta vikt vid bägge fallen, särkiljt de som är tidigt anländande och av hög magnitud. Under konserter önskas dessa att dämpas medans man vid ishockey-matcher önskar att förstärka dessa och öka dess antal för att ge publiken en starkare akustisk återkoppling från arenan och underlätta för supportrarna att skapa en högljudd och intensiv atmosfär. \\ Galonstyg, aluminium och plexiglas testades i MWL-laboratoriet för att bedöma dess reflekterande förmågor då idén var att använda dessa material som reflektorer under ishockey-matcherna. Resultaten visade nära full reflektion över hela spektrat för de aluminiumet och plexi-glaset medan galonstyget visade stora reflketerande egenskaper vid högre frekvenser samtidigt som det tillät de lägre frekvenserna passera genom materialet. \\ Reflektorernas effekt på ljudbilden simulerades i en påhittat arena som byggdes i moddeleringsprogrammet SketchUp med hjälp av simuleringsprogrammet ODEON. Resultaten var mycket lovande då en stor ökning sågs hos de tidiga reflexerna, både i kvantitet och kvalitet. För konserterna användes istället ljudabsorberande rullgardiner längs arenans väggar medans reflektorerna togs bort. Simuleringsresultaten visade nu istället en markant minsking i tidiga reflexer.

Hållbarhetsredovisning är ett sätt för företag att redogöra för hur de arbetar med samhällsansvar. Detta ansvar benämns Corporate Social Responsibility (CSR) och speglar tre dimensioner, miljömässigt, socialt, och ekonomiskt ansvar. Intressenter ställer allt högre krav på företagens hållbarhetsredovisningar, då det finns en ökad trend och en ökad medvetenhet kring detta ansvar i samhället. I och med detta krav har företagen i sin tur efterfrågat riktlinjer att förhålla sig till i denna typ av redovisning. Den ledande organisationen som upprättar riktlinjer kring detta är Global Reporting Initiative (GRI), de har gett ut riktlinjer i fyra generationer, där de senaste publicerades 2015. Dessa riktlinjer är inte lagstadgade utan endast en rekommendation, som företag kan välja att använda sig av, samt att företag kan välja i vilken utsträckning de vill använda sig av riktlinjerna. Detta är ett av skälen till att hållbarhetsrapporter skiljer sig åt, ett annat skäl är att olika branscher definierar hållbarhet olika. För att öka transparensen och öppenheten i rapporterna har GRI upprättat ett antal innehålls- och kvalitetsprinciper som företag ska ta hänsyn till när de framarbetade sin hållbarhetsrapport i enlighet med deras riktlinjer. Dessa principer har vi haft som grund till vår studie.Syftet med vår studie är att generera kunskap om skillnader som förekommer i hållbarhetsrapporter. Detta har vi gjort genom att jämföra hur företag arbetar kring de innehålls- och kvalitetsprinciper som GRI:s upprättar som hjälpmedel i framarbetandet av hållbarhetsrapporter. Samt att hitta skillnader som eventuellt kan hänföras till att olika branscher definierar hållbarhet olika.Vi har genomfört en kvalitativ dokumentanalys, där vi granskat sju svenska företag som är listade på den svenska börsen Nasdaq Stockholm. De rapporter vi använt är utgivna för år 2015 och upprättade i enlighet med GRI:s G4 riktlinjer.Resultatet av vår studie visar att det förekommer variationer av innehåll samt kvalitetsskillnader i företagens hållbarhetsredovisningar. Att det varierar i innehåll uppstår av naturliga skäl, då företag har olika intressenter i olika branscher. Skillnaderna som förekommer i rapporternas kvalitet grundas mycket i företagens val av språk och att det brister då det inte finns ett standardiserat formulär av rubriker samt mätmetoder. / Sustainability Reporting is a way for companies to describe how they work with social responsibility. This responsibility is called Corporate Social Responsibility (CSR) and reflects three dimensions; environmental, social, and financial responsibility. When there is an increasing trend and awareness of this responsibility in society, stakeholders make higher demands on the sustainability reports which is issued by companies. With this requirement, companies have asked for guidelines to remain in this type of accounting. The leading organization that establishes guidelines for this is the Global Reporting Initiative (GRI), they have issued guidelines for four generations, where the latest were published in 2015. These guidelines are only a recommendation and not a statutory requirement, which companies can choose to use and that the companies can choose the extent to which they wish to use of the guidelines. This is one of the reasons why sustainability reports differ, another reason is that different industries define sustainability differently. In order to increase transparency into the reports, GRI has established a number of content and quality principles that companies should consider when developing their sustainability report in accordance with their guidelines. Five of these principles have been the basis of our study.The aim of our study is to generate knowledge about differences that occur in sustainability reports. We have done this by comparing how companies is working around the principles for content and quality, which GRI establish in the work of the sustainability reports. As well as finding differences that may be attributable to different industries defining sustainability differently.We have conducted a qualitative document analysis, in which we examined seven Swedish companies listed on the Swedish Stock Exchange, Nasdaq Stockholm. The reports we used were issued for the year 2015 and established in accordance with GRI's G4 guidelines.The results of our study show that there are variations of content as well as quality differences in companies' sustainability reports. The variations in content arises naturally, as companies have different stakeholders in different industries. The differences that arise in the quality of the reports are very much based on the company's choice of language, and that it lacks a standardized form of headings and measurement methods.