The public sector has a key role in the implementation of the 2030 Agenda, but Swedish municipalities' engagement and sustainability reporting varies and is often insufficient. Sustainability reporting is not mandatory for municipalities under Swedish law, they can also adopt and prioritize work on the SDGs voluntarily under the provisions of the provisions of the government formula. There is limited research on why municipalities engage with the 2030 Agenda and how they implement the SDGs, making it an important area to study. The purpose of the study is thus to contribute to increased knowledge and understanding of the implementation of the 2030 Agenda in Swedish municipalities, from a stakeholder, legitimacy, and institutional perspective. As a result of the purpose, three research questions were formulated that investigate what motivates municipalities to work and report on the 2030 Agenda, and what factors affect the design of the sustainability report.The study's frame of reference presents relevant concepts, standards, and guidelines to gain a basic understanding of the topic, as well as previous research that provides the opportunity to analyze the study's purpose and questions. The chapter concludes with a synthesis that summarizes the study's frame of reference and explains how the three selected theories can be used and combined with each other to analyze the empirical results. To achieve the purpose of the study, the collection of empirical data was based on a qualitative method. 15 respondents participated via interviews, the respondents are municipal employees and possess knowledge of the work with the 2030 Agenda. The empirical data shows that there are six motives why municipalities choose to work with the 2030 Agenda, three motives why they choose to prepare sustainability reports, and three factors that affect the design of their sustainability reports. The motives and factors can be linked to the study's three theories, which are analyzed in the study's analysis chapter. The conclusion shows that all three theories can help explain the implementation of the 2030 Agenda. The study therefore contributes to increased knowledge and understanding of the motives and factors that affect the implementation of the global goals in Swedish municipalities.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:kau-100022 |
| Date | January 2024 |
| Creators | Åsgårdh, Vilma, Jansson, Alva |
| Publisher | Karlstads universitet, Handelshögskolan (from 2013) |
| 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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