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Styrsystem och hållbarhetsrapportering: En kvalitativ studie om hur styrsystem används inom dagligvaruhandeln för att arbeta hållbart samt vilken roll hållbarhetsrapporten har i butikers styrsystem
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Sustainability is a more relevant subject today than it has ever been before. A common definition of sustainability is to divide it into three dimensions, economic, social and environmental sustainability. Back in time, companies have been reporting their sustainability work for a long time. Many companies report their sustainability because external and internal stakeholders demand it, for example, it is demanded by many consumers. The year of 2016 a new lay came in the Annual Accounts Act. 6 chapter § 10 says that large companies now must present a sustainability report (SFS 1995: 1554). Sustainability reporting can, according to Frostenson et al. (2015 p.15) be used as an internal control mechanism for measuring, controlling and setting. Through a qualitative study on FMCG companies that by law must establish a sustainability report. The purpose of this study was to investigate how FMCG companies used the company's sustainability report. Furthermore, the study aimed to investigate the role of the sustainability report in the stores from an employee perspective. This was done by doing ten semi-structured interviews that were conducted with decision makers in FMCG companies. The control instruments that are mainly used in FMCG companies to work with sustainably were planning, cybernetic systems and culture. Rewards and replacement were not used as a control instrument and administrative controls were used by some stores. The sustainability report was used partly in cybernetic systems, administrative controls and planning.

Place, publisher, year, edition, pages
2019. , p. 51
Keywords [sv]
Hållbarhet, Hållbarhetsredovisning, Styrsystem, Intressentteorin, Medarbetare, Användbarhet
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:sh:diva-39103OAI: oai:DiVA.org:sh-39103DiVA, id: diva2:1357085
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2019-10-04 Created: 2019-10-02 Last updated: 2019-10-04Bibliographically approved

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File name FULLTEXT01.pdfFile size 571 kBChecksum SHA-512
6633fc904b82e0101389ffc2358eeb572a7819457c3809f57a07fe91affa87407fa32ce8aa9457447dbc59e6991d201e03e8491e4830986fc34c0554c4f58289
Type fulltextMimetype application/pdf

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2021222324252623 of 38
CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf