Thinking sustainably is becoming increasingly important among companies. Today, there are demands from both stakeholders and the law to conduct sustainable operations. Companies have a social and ethical responsibility to achieve competitive advantage and a good corporate reputation. This is one reason why more and more companies today establish sustainability reports for their operations. It can be questioned whether the sustainability report is sufficient or if it is deficient. This study describes and explains the content of the sustainability report by analyzing the adequacy of the report and how it may develop in the near future. The essay is based on interviews with eleven respondents who are divided into four professional groups, accountants, companies, investors and academics. These professional groups have contributed an external and internal perspective to the sustainability report, which has provided a deeper understanding of the subject. The essay is based on a qualitative method with a deductive approach. There, the data material has been analyzed with the help of the theory section in order to be able to answer the essay's purpose and questions. The conclusion of the study is that the sustainability report is deficient, which is due to a lack of framework and regulation. The new regulation and framework of the future is well needed, but there is a clear doubt about the implementation.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hh-50702 |
| Date | January 2023 |
| Creators | Karlsson, Julia, Johnsson, Moa |
| Publisher | Högskolan i Halmstad, Akademin för företagande, innovation och hållbarhet |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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