Background: Existing literature implies research about Sustainability reporting and SMEs to be limited. SMEs are more vulnerable to economic pressure which may result in enhanced challenges in integrating sustainability practice. Because of SMEs’ vulnerability to financial pressures, and the law’s burden, the Swedish government, has excluded them from the law of sustainability reporting. Despite being excluded from the law, some SMEs are communicating on sustainability anyway, and the literature suggests that indirect forces could influence the strategies of sustainability performance. Purpose: This thesis aims to explore the underlying rationale of why SMEs in Sweden communicate on their sustainability performance, through a lens of stakeholder engagement. Method: The study is built upon enterprise occurrence, where four SMEs based in the Jönköping region has been interviewed with open- and semi-structured questions. The study follows an interpretivism approach with an exploratory nature of discovering the topic of SME and sustainability communication. Conclusion: This study has shown that the answer to why SMEs communicate on their sustainability performance is rather complex as it is hidden behind enterprise’s unique institutional structures with internal and external influences that shape decisions and attitudes. Throughout this study, it has been recognised that SMEs’ sustainability communication is performed beyond legal borders due to various reasons, and in particular the following; pressure from surrounding institutional structures; stakeholder relationships; and visions based on personal values and strong organisational core beliefs.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hj-49045 |
| Date | January 2020 |
| Creators | Nalin, Sanna, Berglund, Mimmie |
| Publisher | Jönköping University, Internationella Handelshögskolan, Jönköping University, Internationella Handelshögskolan |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| 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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