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Till följd av nytt regelverk för granskning av hållbarhetsrapporter ställs nyakompetenskrav på revisorer. Historiskt har revisorer endast behövt hakompetens att granska finansiell information men nu kommer de att behövaskaffa sig kompetens att granska icke finansiell information. Revisorerna kommerbehöva nå upp i en tillräcklig kompetensnivå för att erhålla komfort medrevisionskvaliteten vilket i sin tur leder till en kvalitet som gerhållbarhetsrapporten legitimitet mot intressenterna. Syftet med denna studie är att öka kunskaperna om hur revisorer ser på sinkompetens för att kunna granska icke-finansiell information ihållbarhetsrapporter. Två frågeställningar har valts ut för att besvara syftet medstudien. Genom kvalitativa intervjuer med tio revisorer, vilka får anses varaexperter på området, har svaren analyserats och slutsatser dragits. Slutsatser som studien kom fram till var att det råder stor komfort hos revisoreridag med revisionskvaliteten under det befintliga regelverket. Det finns däremoten stor osäkerhet hos revisorer med att uppnå komfort med sin revisionskvalitettill det utökade regelverket. Revisorernas bedömning är att de kommer att behövahöja kompetensnivån avseende kunskap om hållbarhet generellt samt hurrevision ska ske av icke-finansiell information. Det kommer att krävas en storutbildningsinsats. Respondenterna i studien anser att det kommer att bli en storomställning kompetensmässigt för hela branschen. Studien kom även fram till attdet fanns delade åsikter om det kommer att behövas standardiseradekompetenskrav till att bedöma hållbarhetsrapporter. De var dock överens om attdet kommer att behöva rekryteras hållbarhetsspecialister. Till vilken grad somspecialister ska användas, differentierades svaren bland respondenterna. Respondenterna i studien anser att kompetensnivån måste ökas för att kunnamöta det utökade regelverket annars finns det risk att hållbarhetsrapportenslegitimitet ifrågasätts av dess intressenter. Revisorernas kompetens kritiseras avdess intressenter och hållbarhetspecialister efterfrågas till större grad. Flertaletav respondenterna menar dock att med större standardisering av granskningenav hållbarhetsrapporter kommer legitimiteten öka gentemot dess intressenter. Nyckelord: Kompetens, revisionskvalitet, komfort, legitimitet, intressenter / As a result of new regulations for the review of sustainability reports, newcompetence requirements are placed on auditors. Historically, auditors have onlyneeded to have competence to review financial information, but now they willhave to acquire competence to be able to review non-financial information. Theauditors will need to reach a sufficient level of competence to obtain comfortwith audit quality, which in turn leads to a quality that gives the sustainabilityreport legitimacy to the stakeholders. The purpose of the study is to increase knowledge regarding how auditors viewtheir competence to review non-financial information in the sustainability report.Two questions have been selected to answer the purpose of the study. Throughqualitative interviews with ten accountants, who may be considered experts inthe field, the answers have been analysed and conclusions drawn. The study ́s conclusions were that auditors today are very comfortable with auditquality under the existing regulatory framework. On the other hand, there is greatuncertainty among auditors about achieving comfort with their audit quality tothe expanded regulatory framework. The auditor ́s assessment is that they willneed to raise the level of competence regarding knowledge of sustainability ingeneral and how to audit non-financial information. A large educational effortwill be required. The respondents in the study believe that there will be a majoradjustment in terms of skills for the entire industry. The study also concludedthat there were divided opinions on whether standardized competencerequirements will be needed to assess sustainability reports. However, theyagreed that it will be necessary to recruit sustainability specialists. To what degreespecialists should be used, the answers were differentiated among therespondents. The respondents in the study believe that the level of competencemust be increased to be able to meet the expanded regulatory framework,otherwise there is a risk that the legitimacy of the sustainability report will bequestioned by its stakeholders. The auditors' competence is criticized by itsstakeholders and sustainability specialists are in greater demand. However, mostrespondents believe that with greater standardization of the review ofsustainability reports, legitimacy will increase towards its stakeholders. Keywords: Competence, audit quality, comfort, legitimacy, stakeholders

Syftet med rapporten är att få förståelse för hur ett företags legitimitet kan påverkas av en skandal. Rapporten undersöker hur Hennes & Mauritz försöker reparera och upprätthålla sin legitimitet genom deras hållbarhetsredovisning samt Vd:ns ord. I och med att intressenters engagemang för företag har ökat, samt att intressenter har lättare att få information, väljer företag som H&M att kommunicera till allmänheten med hjälp av sina hållbarhetsredovisningar. Det skapas således en insyn i företaget då hållbarhetsredovisningar visar företagets ställning, utveckling och följder av dess verksamhet gällande frågor så som sociala förhållanden, mänskliga rättigheter och miljö. Rapportens fokus ligger på en skandal som uppdagades i media år 2012 gällande låga levnadslöner i Kambodja. Genom en kvalitativ innehållsanalys har H&M:s hållbarhetsredovisningar, med fokus på Vd:ns ord, för åren 2010 till 2014 studeras och analyserats med hjälp av teoretisk referensram och medial uppmärksamhet. Den teoretiska referensramenen består av legitimitetsteorin, CSR och GRI. Efter att kritiskt analysera H&M:s hållbarhetsredovisningar påvisade resultatet att H&M försöker att använda sina rapporter för att återfå och bibehålla sin legitimitet. / The report aims to gain understanding of how a company's legitimacy may be affected by a scandal. The report examines how Hennes & Mauritz are trying to repair and maintain their legitimacy through their sustainability report and the CEO's words. As the stakeholders' commitment to the business has grown and that the stakeholders have easier access to information will companies, like H&M, choose to communicate to the public by means of their sustainability reports. There is created a transparency in the company as sustainability reports shows the company's financial position, the development and impact of its activities on issues such as social conditions, human rights and the environment. The report focuses on a scandal that was published in the media in 2012, regarding low living wage in Cambodia. Through a qualitative content analysis, H&M's sustainability reports, focusing on the CEO´s words, for the years 2010 to 2014 are studied. And then analysed by using the theoretical framework and the media attention. The theoretical framework consists of legitimacy theory, CSR and GRI. After a critical analysis of H&M's sustainability reports showed the result that H&M are trying to use their reports to regain and maintain their legitimacy.

Nowadays Swedish professional handball clubs carry out extensive sustainability work. In addition to engaging many people through the activities of the associations, they also contribute positively to society through external projects and activities. Despite the work being carried out, the clubs are not that involved in disclosing their work in a sustainability report. Sustainability reporting aims to report the organization's impact on sustainable development and is an expression of social responsibility. The study is based on the legitimacy theory and stakeholder theory's assumptions about expectations and interactions with society. The study is focused on clubs that are active in the top league of Swedish men’s handball, Handbollsligan. The purpose of this study is to understand the reasons why Swedish professional handball clubs do not report sustainability, even though the theories and previous studies point out many benefits to it. The study has been performed in a two steps approach, a document study was performed first and then interviews. The document study of the club’s annual reports has shown a poor disclosure of sustainability information. Subsequently, interviews with representatives of the clubs have been carried out in order to generate an understanding of why the clubs do not report their sustainability work. The study shows that none of the Swedish professional handball clubs have a sustainability report and have a lack of sustainability information in their annual report. The study highlights several reasons why the clubs do not have sustainability reports. It indicates that the clubs instead choose to communicate the sustainability work they perform via social media and through their websites. Other reason is a lack of knowledge of what a sustainability report is and contains, and the deficiency of the resources required for elaborating the report. Further the clubs also experience low expectations and demands from stakeholders regarding sustainability reporting. Norms within the field of activity and the culture within the clubs also form the basis for the lack of sustainability disclosure. The study's contribution is primarily a guidance and an increased understanding for the clubs within Swedish professional handball regarding sustainability reporting.

A prática de divulgar relatórios de sustentabilidade tem se tornando comum em organizações por todo o mundo; em especial no Brasil, há uma forte tendência de crescimento na adoção desta prática. O objetivo deste trabalho foi identificar porque as organizações reportam e os aspectos positivos e negativos no modelo de reporte de sustentabilidade proposto pela Global Reporting Initiative (GRI), na opinião dos funcionários apontados nos relatórios de sustentabilidade como responsáveis por eles; estas informações são importantes porque poucas pesquisas investigam os relatórios de sustentabilidade a partir deste ponto de vista e porque oferece à GRI pontos específicos a serem melhorados. A pesquisa foi realizada por meio da análise de conteúdo, sem a utilização de softwares específicos para o método, das respostas dos funcionários de 27 empresas às questões: Por que elaborar relatório de sustentabilidade? Quais aspectos positivos você identifica no modelo de reporte proposto pela GRI? e quais os negativos? Como resultado, foram obtidas sete categorias sobre por que as organizações emitem relatório de sustentabilidade: apoiar a gestão, acompanhar o mercado, prestar contas, contribuir com outras empresas, abertura do capital, relacionamento com stakeholders e melhorar a imagem da empresa. As categorias de aspectos positivos identificadas foram: melhora a gestão da empresa, proporciona uma ferramenta de marketing, o guia proposto para a elaboração do relatório, possibilidade de legitimação e auxilia no benchmarking. E as categorias de aspectos negativos: dificuldades no processo proposto, dificuldades internas, modelo do relatório final, avaliação dos relatórios, visão externa dos relatórios, indicadores, utilização do relatório como ferramenta de marketing e foco em grandes empresas. Como conclusão, verificou-se que as empresas encontram nas diretrizes da GRI mais do que um modelo de reporte, chegando a representar uma ferramenta de gestão da sustentabilidade; porém, os aspectos negativos identificados colocam em risco a eficácia do projeto de reporte, principalmente devido ao excesso de flexibilidade dos relatórios, o que permite a emissão de diversos formatos de relatórios, muitos dos quais pouco objetivos e com chance de conter informações não confiáveis. Sugerem-se então algumas propostas de melhorias, entre elas a definição de um quadro-resumo que forneça ao leitor uma visão global do desempenho da organização em sustentabilidade, a definição de um modelo específico de relatório final e o desenvolvimento de um novo padrão de classificação dos relatórios. / The practice of disclosing sustainability reporting is becoming common in organizations throughout the world; especially in Brazil, there is a strong upward trend in the adoption of this practice. The objective of this study was to identify positive and negative aspects in the framework for sustainability reporting proposed by the Global Reporting Initiative (GRI), according to the opinion of the staff responsible for the report; this information is important because few studies investigate the sustainability reports from this point of view and because it offers to GRI specific points to be improved. Held data collection by means of open questions that evaluated: why report sustainability reports; positive aspects in the guidelines; and negative aspects of the proposed guidelines. The investigation of responses obtained was through content analysis, using an exploratory qualitative approach. As a result, there are seven categories on why organizations issue a sustainability report: management support, market monitoring, accountability, contribute to other companies, going public, stakeholder relations and improve the company\'s image. The categories of positive aspects are: improved management of the company, provides a marketing tool, the proposed method for preparing the report tab, possibility of legitimation and helps in benchmarking. And the categories of negative aspects: difficulties in the proposed process, internal difficulties, model of the final report, evaluation reports, external view of the reports, indicators, use the report as a marketing tool and focus on large companies. In conclusion, it was found that companies encounter on the GRI guidelines more than one reporting model, came to represent a management tool for sustainability; However, the negative aspects identified jeopardize the effectiveness of the project reporting, mainly due to excessive flexibility of reporting, which allows the issuance of various types of reports, many of which little goals and likely to contain unreliable information. Then are suggested some proposals for improvements, including propose a summary table that provides the reader with an overview of the organization\'s performance in sustainability, propose a specific model of the final report and develop a new standard for classification od reports.

<p><p>Studiens problemformulering är: <em>Hur uppfattas Vattenfalls hållbarhetsredovisning av deras svenska affärs- och industrikunder?</em></p></p><p>Syftet med studien var att bidra till en ökad förståelse för vad Vattenfalls affärs- och industrikunder använder hållbarhetsredovisningen till, vad de tycker om den och vilken information de önskar inför framtiden.</p><p>För att besvara studiens problemformulering användes en kvalitativ ansats som utgångspunkt. Valet att enbart fokusera på ett företags hållbarhetsredovisning och undersöka hur denna uppfattas av deras affärs- och industrikunder resulterade i att studien genomfördes som en fallstudie. Det empiriska materialet samlades in genom telefonintervjuer med respondenter från några av Vattenfalls företagskunder. Empirin består även av kommentarer från potentiella respondenter som inte har haft något intresse av att läsa hållbarhetsredovisningen.</p><p>En slutsats som kan dras kring användningen av Vattenfalls hållbarhetsredovisning är att den är kopplad till miljörelaterade aspekter och till bolagets elproduktion. Kunderna anser att en trovärdig hållbarhetsredovisning ska utformas enligt internationella riktlinjer samt att den ska vara oberoende granskad. Inför framtiden önskar kunderna mer information om uppköpen i utlandet och om den kritik som framkommer i media. Studien indikerar även ett lågt intresse för Vattenfalls hållbarhetsredovisning bland deras affärs- och industrikunder som kan bero på att redovisningen anses vara väldigt omfattande.</p>

Studiens problemformulering är: Hur uppfattas Vattenfalls hållbarhetsredovisning av deras svenska affärs- och industrikunder? Syftet med studien var att bidra till en ökad förståelse för vad Vattenfalls affärs- och industrikunder använder hållbarhetsredovisningen till, vad de tycker om den och vilken information de önskar inför framtiden. För att besvara studiens problemformulering användes en kvalitativ ansats som utgångspunkt. Valet att enbart fokusera på ett företags hållbarhetsredovisning och undersöka hur denna uppfattas av deras affärs- och industrikunder resulterade i att studien genomfördes som en fallstudie. Det empiriska materialet samlades in genom telefonintervjuer med respondenter från några av Vattenfalls företagskunder. Empirin består även av kommentarer från potentiella respondenter som inte har haft något intresse av att läsa hållbarhetsredovisningen. En slutsats som kan dras kring användningen av Vattenfalls hållbarhetsredovisning är att den är kopplad till miljörelaterade aspekter och till bolagets elproduktion. Kunderna anser att en trovärdig hållbarhetsredovisning ska utformas enligt internationella riktlinjer samt att den ska vara oberoende granskad. Inför framtiden önskar kunderna mer information om uppköpen i utlandet och om den kritik som framkommer i media. Studien indikerar även ett lågt intresse för Vattenfalls hållbarhetsredovisning bland deras affärs- och industrikunder som kan bero på att redovisningen anses vara väldigt omfattande.

The purpose of this thesis is to gain a deeper understanding about why Swedish banks choose to work and report CSR and also analyze differences and similarities between two banks. Research question: Why do Swedish companies within the financial sector choose to report and work with Corporate Social Responsibility? The major incentives to work and report CSR are because it benefits bank´s businesses, which is driven by stakeholders. Stakeholder pressure is also an important incentive, especially pressure from customers and employees. The incentives that differed between the two banks were morality of the business leader, society and the priority of stakeholders. The incentives that we could not support were guidelines and competitors-

The purpose of this paper consists of two parts. The first part relates to the development of van der Ploeg and Vanclays tools by creating the questions for their list of questions with the objective to create a model that is useful for stakeholders to assess the quality of sustainability reporting. Second part of the purpose is how the developed model can be used practically and to evaluate sustainability reports from a stakeholder perspective. The model is applied to examine a sample of 31 companies and their sustainability reports. The selection of companies is divided into three different sectors on the Stockholm Stock Exchange: consumer services, raw materials and oil &amp; gas. The research method in this study is based on a quantitative content analysis that aims to make the information in the Sustainability Report comparable and provide an objective and systematic description as the basis for the conclusions that emerged from the study.   Conclusions of the study suggest that the model has been improved and that previous problems with the model used for comparisons and structured analysis has been simplified. The developed model has been tested empirically and experiences indicate that the model is working to collect and compile data. The study highlighted, however, difficulties for individual stakeholders to identify issues that are interesting just for them. But in spite of these difficulties is the model useful in full for stakeholders for assessment of sustainability reports. / Syftet med uppsatsen består i två delar. Den första delen avser att utveckla van der Ploeg och Vanclays verktyg genom att skapa underfrågor till deras frågeschema. Med målsättningen att skapa en modell som är användbar för intressenter till att utvärdera hållbarhetsredovisningars kvalitet. Andra delen av syftet handlar om hur den utvecklade modellen kan användas praktiskt och utvärdera hållbarhetsredovisningar ur ett intressentperspektiv. Modellen tillämpas för att granska ett urval av 31 företag och dess hållbarhetsredovisningar. Urvalet av företag är uppdelade i tre olika sektorer på Stockholmsbörsen: konsumenttjänster, råvaror samt olja och gas. Forskningsmetoden i studien utgår ifrån en kvantitativ innehållsanalys som syftar till att göra informationen i hållbarhetsredovisningen jämförbar samt ge en objektiv och systematisk beskrivning som ligger till grund för de slutsatser som framkommit i studien.   Slutsatser av studien tyder på att modellen har blivit förbättrad och att tidigare problematik med att använda modellen för jämförelser och strukturerade analyser har förenklats. Den utvecklade modellen har sedan testats empiriskt och erfarenheter tyder på att modellen är funktionsduglig för att samla in och sammanställa data. I studien uppmärksammades dock svårigheter för enskilda intressenter att identifiera frågor som är intressanta just för dem. Men trots dessa svårigheter är modellen användbar för att utvärdera hållbarhetsredovisningar i sin helhet ur ett intressentperspektiv.

A prática de divulgar relatórios de sustentabilidade tem se tornando comum em organizações por todo o mundo; em especial no Brasil, há uma forte tendência de crescimento na adoção desta prática. O objetivo deste trabalho foi identificar porque as organizações reportam e os aspectos positivos e negativos no modelo de reporte de sustentabilidade proposto pela Global Reporting Initiative (GRI), na opinião dos funcionários apontados nos relatórios de sustentabilidade como responsáveis por eles; estas informações são importantes porque poucas pesquisas investigam os relatórios de sustentabilidade a partir deste ponto de vista e porque oferece à GRI pontos específicos a serem melhorados. A pesquisa foi realizada por meio da análise de conteúdo, sem a utilização de softwares específicos para o método, das respostas dos funcionários de 27 empresas às questões: Por que elaborar relatório de sustentabilidade? Quais aspectos positivos você identifica no modelo de reporte proposto pela GRI? e quais os negativos? Como resultado, foram obtidas sete categorias sobre por que as organizações emitem relatório de sustentabilidade: apoiar a gestão, acompanhar o mercado, prestar contas, contribuir com outras empresas, abertura do capital, relacionamento com stakeholders e melhorar a imagem da empresa. As categorias de aspectos positivos identificadas foram: melhora a gestão da empresa, proporciona uma ferramenta de marketing, o guia proposto para a elaboração do relatório, possibilidade de legitimação e auxilia no benchmarking. E as categorias de aspectos negativos: dificuldades no processo proposto, dificuldades internas, modelo do relatório final, avaliação dos relatórios, visão externa dos relatórios, indicadores, utilização do relatório como ferramenta de marketing e foco em grandes empresas. Como conclusão, verificou-se que as empresas encontram nas diretrizes da GRI mais do que um modelo de reporte, chegando a representar uma ferramenta de gestão da sustentabilidade; porém, os aspectos negativos identificados colocam em risco a eficácia do projeto de reporte, principalmente devido ao excesso de flexibilidade dos relatórios, o que permite a emissão de diversos formatos de relatórios, muitos dos quais pouco objetivos e com chance de conter informações não confiáveis. Sugerem-se então algumas propostas de melhorias, entre elas a definição de um quadro-resumo que forneça ao leitor uma visão global do desempenho da organização em sustentabilidade, a definição de um modelo específico de relatório final e o desenvolvimento de um novo padrão de classificação dos relatórios. / The practice of disclosing sustainability reporting is becoming common in organizations throughout the world; especially in Brazil, there is a strong upward trend in the adoption of this practice. The objective of this study was to identify positive and negative aspects in the framework for sustainability reporting proposed by the Global Reporting Initiative (GRI), according to the opinion of the staff responsible for the report; this information is important because few studies investigate the sustainability reports from this point of view and because it offers to GRI specific points to be improved. Held data collection by means of open questions that evaluated: why report sustainability reports; positive aspects in the guidelines; and negative aspects of the proposed guidelines. The investigation of responses obtained was through content analysis, using an exploratory qualitative approach. As a result, there are seven categories on why organizations issue a sustainability report: management support, market monitoring, accountability, contribute to other companies, going public, stakeholder relations and improve the company\'s image. The categories of positive aspects are: improved management of the company, provides a marketing tool, the proposed method for preparing the report tab, possibility of legitimation and helps in benchmarking. And the categories of negative aspects: difficulties in the proposed process, internal difficulties, model of the final report, evaluation reports, external view of the reports, indicators, use the report as a marketing tool and focus on large companies. In conclusion, it was found that companies encounter on the GRI guidelines more than one reporting model, came to represent a management tool for sustainability; However, the negative aspects identified jeopardize the effectiveness of the project reporting, mainly due to excessive flexibility of reporting, which allows the issuance of various types of reports, many of which little goals and likely to contain unreliable information. Then are suggested some proposals for improvements, including propose a summary table that provides the reader with an overview of the organization\'s performance in sustainability, propose a specific model of the final report and develop a new standard for classification od reports.