Until the first of december 2016 was sustainability reporting voluntary for all companies in Sweden. Sweden then implemented new legislation that forced companies, who fulfill the criterias that are seth forth in chapter 6, paragraph 6 in the annual account act (SFS 1995:1554), to establish a sustainability report. This study investigate how competences, tools, internal- and external actors, elaborate structural changes within companies that haven´t previously established sustainability reports and now according to the new legislation are required to do so. Previous research has been inadequate when it comes to how these three categories work together with each other in relation to companies that are new to sustainability reporting. In this study we interviewed four different companies in different industries through a qualitatively approach with the purpose of being able to identify how competences, tools, internal- and external performers elaborate structural changes in companies that are new in establishing a sustainability reports. By analyzing this studie:s empirical results in accordance with the institutional theory and it´s complementary aspects and previous research in the three categories, this study has been able to prove that competences, tools, internal- and external performers elaborate structural changes for companies that are new in the field of sustainability reporting. Through the empirical results of the study we have found that all companies have been affected in varying degrees by competences, tools, internal- and external performers and that these have elaborated structural changes within the participating companies and that these three categories interacts with each other.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:sh-38488 |
| Date | January 2019 |
| Creators | Madelene, Jansson, Sörbrand, Johanna |
| Publisher | Södertörns högskola, Institutionen för samhällsvetenskaper, Södertörns högskola, Institutionen för samhällsvetenskaper |
| 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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