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Hållbarhetsredovisning: En kvalitativ studie om begriplighet, användbarhet och relevans av en hållbarhetsrapport ur ett medarbetarperspektiv
Södertörn University, School of Social Sciences, Business Studies.
Södertörn University, School of Social Sciences, Business Studies.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Title: Sustainability accounting - A qualitative study about the understanding, usefulness and

relevance of sustainability reporting based on an employee perspective.

Problematization: There has been previous research about sustainability reporting through

an external point of view. There is however a gap in research about sustainability reporting

from an employee perspective.

Purpose: The purpose of this study is to develop a better comprehension of how employees

perceive the information presented in sustainability report and if they feel that the report is

aimed for them or external stakeholders.

Frame of reference: This episode began with previous research about the three qualitative

characteristics that are used when creating a financial report. The framework of GRI is also

presented. Lastly the stakeholder theory and stakeholder dialogue are introduced.

Method: This study has a qualitative approach where 10 semi-structured interviews have

been held to collect data.

Research: The employees have a better understanding of the information related to the social

and environmental issues. Furthermore they only consider the information regarding the

environment to be useful in their daily work. The employees believe that the environmental

and social part of the report is relevant while the economic could not be assessed by the

employees.

Conclusions: Diagrams, thorough explanations and knowledge of the subject increased the

understanding of the report. The economical part can be further understood if there is more

extensive content. The information becomes useful when they can directly use it in their daily

work and when they feel that the information is aimed for them. They need to receive the

information through meetings for it to be useful for them. They had little previous knowledge

of the economical part and were there for not able to assess the relevance of the report's

content while the environmental and the social area were relevant because the content has

currently been highlighted in newspapers and debates.

Place, publisher, year, edition, pages
2019. , p. 46
Keywords [en]
Sustainability reports, Global Reporting Initiative, employee, understanding, usefulness, relevance.
Keywords [sv]
Hållbarhetsrapport, Global Reporting Initiative, medarbetare, begriplighet, användbarhet, relevans.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-39114OAI: oai:DiVA.org:sh-39114DiVA, id: diva2:1358001
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2019-10-07 Created: 2019-10-06 Last updated: 2019-10-07Bibliographically approved

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1920212223242522 of 38
CiteExportLink to record
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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