In 2017 changes (SFS 2016:947) for sustainability reporting in Sweden were made in the Annual Accounts Act (SFS 1995:1554). Since the regulation was recently imposed, there is little evidence for how it has impacted the content of sustainability reports. This study explores the use and amount of quantitative versus qualitative information before and after the regulation. This to explore how it has affected the content and thereby the identified quality factors: transparency, comparability, verifiability and assurance. A content analysis was performed where 17 companies from Nordic-Large cap were chosen and their sustainability reports were studied. The result show that the content of the reports differs, this since new information have been added, for example information about risks and policies. However, the content is also similar in many instances between the years, for example in terms of value words and the type of information provided in tables and charts. The factors of quality have been affected by these similarities and differences. Additionally, the study also show that the regulation has not reduced the amount of qualitative information in relation to quantitative information which has had a negative impact on the four quality factors.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-389423 |
| Date | January 2019 |
| Creators | Månsson, Ulrika, Törnroos, Anna |
| Publisher | Uppsala universitet, Företagsekonomiska institutionen, Uppsala universitet, Företagsekonomiska institutionen |
| 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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