Bakgrund: Hållbarhetsredovisning har fått stor betydelse och mer uppmärksamhet de senaste åren. Det ökande trycket på hållbarhet har gett upphov till nya lagkrav och regler för företag som redovisar hållbarhet i sina årsredovisningar. Det har bland annat vuxit fram regelverk och organisationer för att stödja företag att vara transparenta och skapa en tydlig gemensam struktur för företagens hållbarhetsredovisning som till exempel GRI. Tidigare forskning menar att hållbarhetsredovisningen skiljer sig  beroende på i vilken bransch företaget verkar. Dessa skillnader gör det i sin tur svårt att jämföra hållbarhetsredovisningar. Syfte: Syftet med denna studie är att undersöka hur tillämpningen av GRI-standards påverkar innehållet i hållbarhetsrapporter och huruvida innehållet skiljer sig mellan olika branscher inom den svenska marknaden. Vidare är syftet att bidra med en djupare förståelse kring hur branschtillhörighet påverkar skillnaden i prioritering av ämnesspecifika upplysningar i svenska företags hållbarhetsrapporter som är upprättade enligt GRI-standards. Metod: Studien använder sig av en kvantitativ innehållsanalys med en deduktiv forskningsansats för att jämföra 40 företags hållbarhetsrapporter som är upprättade enligt GRI-standards. Företagen i studien valdes ut från fyra olika branscher totalt 10 företag från varje bransch. I studien används  statistiska tester i form av One Way Anova och Post Hoc Tukey test. Slutsats: Studien visar att branschtillhörighet påverkar skillnaden i prioritering av ämnesspecifika upplysningar inom GRI-standards. Det empiriska resultat visar att det finns skillnader mellan företagens hållbarhetsredovisningar. Jämförelsen av ekonomikategorin visade att det inte finns någon signifikant skillnad mellan branscherna. Redovisning av socialkategori och miljökategori visade att det finns en signifikant skillnad i redovisning av de ämnesspecifika aspekterna mellan de undersökta branscherna. / Background: Sustainability reporting has gained great importance and more attention in recent years. Increasing pressure on sustainability has led to new legal requirements and rules for companies reporting on sustainability in their annual reports. Among others, regulations and organisations have emerged to help companies be transparent and provide a clear common structure for corporate sustainability reporting, such as the GRI. Previous research has found that sustainability reporting varies by the industry in which the company operates. These differences in turn make it difficult to compare sustainability reports. Purpose: The aim of this study is to investigate how the application of the GRI standards affects the content of sustainability reports and whether the content differs between different industries within the Swedish market. It also aims to gain a deeper understanding of how industry affiliation influences the different prioritisation of topic-specific information in Swedish companies sustainability reports that have been prepared in accordance with GRI standards.   Method: The study used a quantitative content analysis with a deductive research approach to compare the sustainability reports of 40 companies prepared according to the GRI standards. The companies studied were selected from four different industries, totaling 10 companies from each industry. The study uses statistical tests in the form of One Way Anova and Post Hoc Tukey tests. Conclusion: The study shows that industry affiliation has an impact on the different prioritisation of subject-specific information within the GRI standards. The empirical results show that there are differences between companies' sustainability reports. The comparison of the business category shows that there is no significant difference between the industries. Reporting in the social and environmental categories shows a significant difference in reporting on the subject-specific aspects between the industries studied.

This thesis aims to investigate the attitudes of several Swedish stakeholders towards regulating the business sector from a sustainability perspective. Focusing on the European Union's Corporate Sustainability Reporting Directive (CSRD), the study furthermore aims to examine the stakeholder’s positions on supranational versus national regulation of the business sector. By examining the early stage of Swedish implementation of the EU's CSRD directive, the study aims to contribute new empirical evidence to research in Corporate Social Responsibility and national implementation of supranational regulations. The study also aims to provide additional empirical support for current theories on stakeholders' attitudes toward national implementation of supranational regulations with CSR in mind. What are the perceptions of Swedish political parties, businesses, and environmental organizations regarding the growing standardization and supranational regulation of business introduced by the EU's new directive CSRD? Utilizing a qualitative method, viewpoints from the stakeholders were examined and compared to each other. Findings reveal that left-leaning parties are generally more favorable towards the EU directive compared to right-leaning counterparts. While the business sector demonstrates some acceptance of increased regulation, companies continue to prioritize profit maximization despite potential shifts toward climate-conscious practices. Environmental organizations exhibit nuanced viewpoints, expressing reservations about the directive's efficacy in achieving climate goals. The conclusions suggest a shift in the landscape of resistance to EU influence in Sweden, with right-wing populist parties and environmental organizations emerging as key players rather against supranational business regulation. Thus, the business sector might be viewed as more climate-conscious than expected.

Forskningsfrågor: Hur definierar och prioriterar företaget sina intressenters krav och förväntningar? Utifrån intressenters krav och förväntningar, vad prioriteras? Syfte: Syftet med undersökningen är att studera hur ett företag identifierar, prioriterar och hanterar intressenters krav och förväntningar, samtidigt som de håller sig inom ramen för de krav som CSRD och flera ISO-standarder ställer på företaget. Vidare syftar studien till att kartlägga hur företaget bäst balanserar och prioriterar intressenternas behov och förväntningar. Metod: Studien genomfördes som en kvalitativ studie med en abduktiv ansats. Undersökningen har skett genom intervjuer som har analyserats genom en tematisk analysmetod. Slutsats: Det går att dra slutsatsen att företaget definierar och prioriterar krav och förväntningar utifrån standarder och direktiv som är gällande för detta företag, med ett särskilt fokus på kvalitet för kunder samt efterlevnad av lagkrav och ägardirektiv. Intressenternas krav och förväntningar identifieras samt prioriteras genom att hålla god kommunikation, även i enlighet med de standarder, direktiv och lagkrav som företaget följer. / Research questions: How does the company define and prioritize the demands and expectations of its stakeholders? Based on the demands and expectations of stakeholders, what is prioritized? Purpose: The purpose of this study is to examine how a company identifies, prioritizes and manages stakeholder demands and expectations, while adhering to the requirements set by the CSRD and various ISO standards. Furthermore, the study aims to map out how the company can best balance and prioritize the needs and expectations of its stakeholders. Method: The study was conducted as a qualitative study with an abductive approach. The research was carried out through interviews that were analyzed using a thematic analysis method. Conclusion: It can be concluded that the company defines and prioritizes demands and expectations based on the standards and directives applicable to the company, with a particular focus on quality for customers as well as compliance with legal requirements and ownership directives. The stakeholders' demands and expectations are identified and prioritized by maintaining good communication, also in accordance with the standards, directives and legal requirements that the company adheres to.

The evolution of sustainability reporting demands increased transparency and scope. A pivotal aspect of this process is the determination of materiality for disclosure. The European Union, through its latest enactment, the European Sustainability Reporting Standards (ESRS), has refined the interpretation of materiality criteria. This regulatory development motivates this study, which aims to explore the implications of the double materiality assessment (DMA). Specifically, investigating how the DMA is strategically utilized and if the generated output could lead to change in companies’ governance, operations, and practices.  To investigate this, the study examines eight Swedish companies across various industries, among the early adopters of ESRS. These companies serve as the focal point of the case study, utilizing a qualitative research approach where insights are derived from semi-structured interviews with key representatives of these firms. A conceptual framework, drawing from dynamic capabilities and institutional theory, help identifying patterns and themes related to dynamic skills and isomorphic tendencies.  The study reveals how the DMA shapes companies’ sustainability focus and operations. It enhances internal and external discussions, promotes sustainability awareness among colleagues, and facilitates knowledge sharing. The DMA emphasizes supplier transparency, fosters stakeholder engagement, and influences sustainability strategies, leading to organizational restructuring. Additionally, the study highlights the reliance on external consultants for DMA execution, reflecting resource constraints or regulatory complexity. Professional audits expedite compliance efforts but raise concerns about internal resource adequacy for sustainability reporting practices amidst new disclosure mandates.

Sustainability and CSR work have during the last decades been more current and important within companies. CSR stands for Corporate Social Responsibility and concerns the company´s responsibility for their impact on society and the world in regards to social- and environmental sustainability, including ethics and values. The industy sector stands for a big part of Sweden´s emission, where the food industry stands for approximately 20-30 percent of the global emissions and is an industry we come across every day. There are some problems regarding CSR and sustainability. CSR can be seen as a vague and immaterial concept which can mean anything for anyone. Many companies have over the years received criticism in regards to greenwashing, where companies communicated CSR work doesn´t line up with actual activities. There is a legislation on the subject which is becoming more and more comprehensive as the EU presents new regulations on CSR and sustainability.  This thesis aim to examine how Swedish food-industry companies work with CSR and how it is conveyed in sustainability reporting to the public and stakeholders. Further the thesis examines how Swedish food-industry companies experience demands and expecatations from their stakeholders in regards to CSR. The thesis has been carried out through a qualitative method where the empirical material was collected from the examination of sustainability reports and semi-structured interviews. The empirical material collected has gone through a discourse method of analysis for the sustainability reports and a thematic method of analysis for the interviews. This study shows that food-industry companies sustainability reporting varies depending on characteristics of the company. Some companies have more comprehensive reports with many reasons concerning different CSR related stances, meanwhile other reports are more deficient including information which is neither measurable or comparable. The interviews show that all companies take CSR seriously and have big ambitions. The companies have shown that it´s possible to produce more sustainable products, but it requires a bigger demand on the market to create profitability in the long run. To increase CSR within compaines in the food industry, in requires an increased collaboration between companies and the stakeholders and other actors on the market. It does not only include aspects and qualifications within the individual company, even if these factors matter, it also includes the environment and surroundings the company and its stakeholders operate within. / Hållbarhetsfrågor och CSR-arbete har under de senaste decennierna blivit alltmer aktuellt hos företag. CSR står för Corpoate Social Responsibility och handlar om företagets ansvar för deras påverkan på samhället och världen kopplat till social och miljömässig hållbarhet, samt etiska aspekter och värderingar. Industrisektorn står för en stor del av Sveriges utsläpp där bland annat livsmedelsproduktionen ingår. Livsmedelindustrin står idag för cirka 20 - 30% av de globla utsläppen och är någonting vi kommer i kontakt med varje dag. Det finns uppmärksammade problem kopplade till CSR och hållbarhetsarbete. CSR är ett vagt och immateriellt begrepp som kan betyda vad som helst för vem som helst. Många företag har genom åren fått kritik för greenwashing, där företagets kommunicerade CSR-arbete inte går i linje med faktiska företagsaktiviteter. Det finns lagstiftning på området som håller på att bli alltmer omfattande i takt med EU:s nya bestämmelser kring CSR och hållbarhet.  Uppsatsen tar sikte på att undersöka hur svenska livsmedelsföretag arbetar med CSR och hur arbetet förmedlas ut till allmänheten och intressenter genom hållbarhetsrapportering. Vidare undersöks hur svenska livsmedelsföretag upplever krav och förväntningar kopplat till CSR från företagets intressenter. Uppsatsen har genom en kvalitativ metod där studiens empiri har hämtats genom granskning av hållbarhetsrapporter samt intervjuer. Materialet har analyserats vis diskursanalys för hållbarhetsrapporterna och en tematisk analys för intervjuerna. Studien visar att livsmedelsföretagens hållbarhetsrapportering varierar beroende på företag och företagets karaktär. Vissa företag har mycket omfattande rapporter med många resonemang kring val av olika CSR relaterade ställningstaganden medan andra är mer bristfälliga och har en del information som inte kan anses vara mätbar och jämförbar. Intervjuerna visar att alla företag tar frågor kring CSR och hållbarhet på stort allvar och har stora ambitioner. Företagen har visat att det går att producera mer hållbara produkter, men det kräver en större efterfrågan på marknaden för att skapa lönsamhet i längden. För att öka CSR-arbete inom företag i livsmedelsbranschen krävs också ett ökat samspel mellan företag och dess intressenter, samt andra aktörer som verkar på marknaden. Det handlar inte enbart om aspekter och förutsättningar hos det enskilda företaget, även om dessa faktorer spelar roll, utan också den miljö och omgiving företaget och dess intressenter verkar inom.

Climate change is upon us and the European continent is striving towards reaching the goals set up throughout the EU-green deal, the overarching transitioning plan for Europe to reduce its emissions by 55% by 2030 and net zero emissions by 2050. One of the newest frameworks to facilitate this change is the corporate sustainability reporting directive. The directive affects big companies and is written in such a way that the coverage of the scope is gradual, so today only listed firms are covered. This research investigates how companies not yet covered by the directive adapt their communication and efforts to align with the directive. It does this by studying the aim: This report aims to explain motives for small and unlisted companies while communicating their corporate social responsibility reporting. The overall objective of the project is to understand their communication and connection to the CSRD- and hence how they prepare for new environmental legislation. It will do this by looking into four IT and consultancy firms based in Stockholm where marketing material as well as sustainability reports has been viewed. The research was done with a flexible design and builds on a literature review covering CSR historic communication, legitimacy theory, Stakeholder theory, and the Triple bottom line, altogether constructing the conceptual framework. The results show that companies communicate by sense giving characteristics in a one-way fashion. Business should involve their stakeholders more in their communication, enabling them to be fast movers concerning the CSRD as well as by competitive reasons. It also shows the value of including external stakeholders. The results also show that companies' communication is focused on the social aspects of sustainability, it is misplaced in focus, and to communicate in line with the CSRD they should communicate emissions as well as anti-corruption, equality, and employee rights. Even though unnoted companies are not covered, there are clear advantages of reporting in line with the directive.

Master of Science / Department of Communications and Agricultural Education / Jason D. Ellis / Agricultural sustainability is a growing concern for the general public because of agriculture’s considerable use of land, water, and other natural resources. In response to this growing concern, companies have started to publish sustainability reports to highlight sustainable practices. The purpose of this study was to examine the role of sustainability reporting from companies in the agri-food supply chain. The research objectives of this study were (1) determine the prevalence of sustainability reporting among food system companies, (2) identify, to what extent, the three components of the triple bottom line model are represented in sustainability reports, (3) determine if/how sustainability reporting differs among sectors of the agriculture supply chain, (4) assess how companies describe stakeholder engagement in sustainability reports, and (5) explore which aspects of reputation are included in sustainability reports. In total, 66 agribusinesses were included in this study of which 16 had published sustainability reports. Data for the quantitative content analysis were collected using a scorecard based on the Global Reporting Initiative (GRI) guidelines. Results indicated that sustainability reporting is limited among companies involved in the agriculture and food supply chain. Though better than sectors studied in previous research, agribusinesses also struggle to explain stakeholder engagement and need to focus sustainability report content to align more closely with the three components of the triple bottom line model – environment, economic, and social.

The focus of this thesis was to develop a simplified framework for future sustainability reports. The traditional approach to corporate reporting is limited in its ability to meet expectations of stakeholders for what drives value creation in a business. Sustainability performance reports are aimed at providing stakeholders information regarding a company’s non-financial performance and to provide stakeholders some information regarding the future performance that can be expected. The idea behind sustainability and the triple bottom line is that a company’s ultimate success can and should be measured not just by the financial bottom line, but also by its social, environmental and economic success. Sustainability reporting, also known as triple bottom line reporting incorporates the economic, social and environmental performance of a company, but there is no universally accepted definition of the subject. Sustainability is a contested subject and defined differently by different groups to suit their purposes. This places the phenomenon in a situation where its future is threatened. / D.B.L.

Mit der zunehmenden Berichterstattung der Unternehmen erfolgt ein ebenso rasant ansteigender Trend die eigene Nachhaltigkeitsberichterstattung durch externe Dritte bestätigen zu lassen. Untersucht wird der Stand der Prüfung der Nachhaltigkeitsberichterstattung mittels Zusammenführung und Diskussion von 29 thematisch relevanten Studien aus dem Zeitraum 1996 bis 2009. Neben den Fragen nach Treibern und Hemmnissen der Entscheidung für eine Prüfung der Berichterstattung werden die Bedeutung und der Nutzen sowie die Charakterisierung der Prüfung (Prüfungstiefe, Prüfungsstandards, Prüfungsvermerk) und die Einflussfaktoren (Branche, Land, Prüfungsanbieter, Unternehmensgröße) auf die Prüfung eruiert. Frage-stellungen und Implikationen aus dem empirischen Forschungsstand finden Eingang in die empirische Untersuchung. Geleitet wird die Analyse von 86 Nachhaltigkeitsberichten des Energiesektors aus der GRI-Online-Berichtsdatenbank von der Fragestellung, ob die externe Prüfung der Berichterstattung einen Einfluss auf die qualitative und quantitative Ausgestaltung des Nachhaltigkeitsberichts ausübt und sie als Qualitätssignal für die Stakeholder relevant ist. Bewertet wird der Stand der Berichterstattung der ökologischen Umweltleistungsin-dikatoren mittels des GRI-basierten Bewertungsschemas des LEHRSTUHLS FÜR BETRIEBLICHE UMWELTÖKONOMIE der TU DRESDEN. Die Unterschiede in der Berichtsqualität und –quantität zwischen verifizierten und nicht verifizierten Nachhaltigkeitsberichten werden anhand der Varianzanalyse als signifikant und praktische bedeutsam geprüft. Verifizierte Nachhaltigkeitsberichte weisen eine bessere Performance auf als nicht verifizierte Berichte.

Diskurser kan ses som samhälleliga diskussioner där sociala fenomen definieras. I kontexten hållbarhetsrapportering innebär detta att diskurser formar bilden av hur sociala aktörer uppfattar vad som är ett hållbart företag. Därmed blir det betydelsefullt hur ett globalt företag konstruerar bilden av sig själv som ett hållbart företag. Hållbarhetsfrågorna har hamnat alltmer i fokus. Hållbarhetsrapportering är ett sätt för företag att kommunicera sitt hållbarhetsarbete till intressenter. Detaljhandelsföretag kännetecknas av att produktionen är främst förlagd till utvecklingsländer och hålls ofta ansvariga för hur deras leverantörer agerar. Syftet med denna studie är att visa vilka diskurser ett globalt detaljhandelsföretag använder i sina hållbarhetsrapporter för att konstruera bilden av sig själv som ett hållbart företag samt hur dessa diskurser förändrats över tid. Studien har en kvalitativ ansats med fallstudie som undersökningsform. Det empiriska materialet består av H&M:s hållbarhetsrapporter för år 2002 och 2018. Diskursanalys är studiens analysmetod. Resultatet av studien visar att H&M:s sätt att framställa sig som ett hållbart företag har förändrats över tid. Ambitionen att leda modebranschen i hållbarhetsarbetet samt att lämna ett positivt bidrag till världens miljö- och socioekonomiska utmaningar kan stå för den tydligaste diskursförändringen. Studiens bidrag är att visa hur H&M framställer sig som ett hållbart företag över tid. Eftersom diskurser i företags hållbarhetsrapporter konstruerar bilden av vad sociala aktörer uppfattar som ett hållbart företag, har det betydelse vilka diskurser detaljhandelsjätten H&M använder. / Discourses are societal discussions where social phenomena are being defined. In the context of sustainability reporting it means that discourses shape the image of what people percieve as a sustainable company. Consequently it is important how a global company constructs the image of a sustainable company. Issues of sustainability get increasingly more attention. Sustainability reporting is a tool for companies to communicate their sustainability performance to their stakeholders. Retail companies with production outsourced to developing countries are often held responsible for the actions of their suppliers. The aim of this study is to show the discourses used by a global retail company in the sustainability reports in order to construct the image of a sustainable company, as well as to show how these discourses change over time. The study has a qualitative approach designed as a case study. The empirical material consists of H&M’s sustainability reports covering 2002 and 2018. The method is discourse analysis. The result of the study shows that H&M’s way to construct the image of a sustainable company has changed over time. The most distinct discourse change is the ambition to lead the fashion industry to sustainability and to give a positive contribution to the environmental and socio-economical challenges the planet faces. The study provides knowledge of how H&M constructs the image of a sustainable company over time. Discourses in sustainability reports shape the image of a sustainable company and thereby influence the way people percieve what a sustainable company is. That is why it is important to analyse the discourses the global retail company H&M uses.