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- W655908549 abstract "Introduction: In a sustainability report you’ll read about an organization’sambition, vision and strategy for activities that relate to sustainable development. Sustainability reports are separate from the financial reports and it shows the companies economic, social and environmental work over the past year. The purpose of this study is to investigate the differences between state-owned and private companies in various issues related to the sustainability report.Theory: The theoretical perspective is primarily Deegan & Unermans (2011) four main issues that a company must consider when producing a sustainability report. In addition, the study shows how the companies communicate the information in their sustainability report to their stakeholders. Method: A qualitative approach is used in this study for description and analysis of how companies work with these issues.Empirical data: Six interviews over phone have been conducted with respondents from three state-owned companies and three private companies. The empirical data is used for analyzes of differences and similarities between state-owned and private companies in issues related to the sustainability report.Analyzes & Conclusions: The main difference between the companies in this study, is in the question of why they produce a sustainability report. The state-owned companies argue that the requirement that came 2007 is the main reason why they started to report, where as the private companies describe that they started because their stakeholder was asking for it, and that they see sustainability as an integral part of their business. All companies agreed that stakeholders have a major impact on the content of the sustainability report." @default.
- W655908549 created "2016-06-24" @default.
- W655908549 creator A5088571444 @default.
- W655908549 date "2015-01-01" @default.
- W655908549 modified "2023-09-27" @default.
- W655908549 title "Skillnader och likheter mellan statliga och privata företag i frågor relaterade till hållbarhetsredovisning" @default.
- W655908549 hasPublicationYear "2015" @default.
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