Sustainability and sustainability reporting have become increasingly important in today's business landscape. With the emergence of new regulations such as the Corporate Social Responsibility Directive (CSRD), sustainability reporting is transitioning from a voluntary practice to a legislative requirement. This shift emphasizes the need for organizations to understand and overcome internal barriers associated with preparing sustainability reports to meet stakeholder and legislative expectations. Thus, the primary objective of this study is to explore the internal barriers that hinder preparers in their efforts to create sustainability reports of high quality. By undertaking this research, we seek to enhance the comprehension of the challenges that need to be addressed for improving the quality of sustainability reporting. The thesis also succeeds in contributing new information in sustainability reporting where a previously undefined professional category in sustainability reporting is now defined. A definition of who and what a sustainability report preparer is was developed based on the responses of the participants in the study. To accomplish this, a qualitative study was carried out, centering on major corporations in Sweden. Ten preparers from diverse companies were interviewed using a semi-structured approach, with selection criteria based on their responsibility, experience, and knowledge and that they have the overall responsibility for their company’s sustainability report. The collected material underwent thematic analysis, leading to the identification of key findings. These findings contribute to new insights into the preparation of sustainability reports and showed several barriers affecting the quality of the sustainability report. Internal barriers were identified at four different levels, organizational, team, individual and general. Having identified the internal barriers, this thesis provides valuable knowledge that can assist organizations in enhancing their sustainability reporting practices. As sustainability reporting continues to evolve, understanding and addressing these internal barriers becomes crucial for organizations aiming to meet regulatory requirements and stakeholder expectations. Finally, this study contributes to both practical and theoretical knowledge by creating a foundation for better and stronger sustainability reporting. By gaining a deeper comprehension of the internal barriers, organizations can overcome these challenges, resulting in enhanced quality and comprehensiveness of sustainability reports. The increased transparency and accountability not only foster stakeholder trust but also facilitates positive progress towards a more sustainable future.
Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:umu-209670 |
Date | January 2023 |
Creators | Konradsson, Arvid, Zackrisson, Elias |
Publisher | Umeå universitet, Företagsekonomi |
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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