sh.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
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
Hållbarhetsredovisning: En studie om hur övergången till G4 har påverkat hållbarhetsrapporter i bygg- och fordonsbranschen
Södertörn University, School of Social Sciences, Business Studies.
Södertörn University, School of Social Sciences, Business Studies.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Background and problem: Global Reporting Initiative has come up with new guidelines for how companies should report sustainability. GRI is at the front regarding sustainability reports. The new G4 standard has meant that companies should only report what is considered essential to their business. The problem in the study is that it is criticized for GRI, as it is based on the triple bottom line, which is considered a misunderstood concept. Some research even shows problems with the indicators that GRI use. Furthermore, there is research showing that the automotive and construction industry is among the largest environmentalists in the world, while various scandals characterized the automotive industry.

Purpose: The purpose of this study is to highlight what construction and vehicle companies consider to be important in their sustainability reports according to GRI's latest guideline G4.

Method: This study has used a quantitative method. A content analysis has been the basis for the study where the sustainability reports have been in focus. Furthermore, the data collected has been transferred to a coding schedule and a coding manual. This has since been derived from an analysis of the collected data.

Conclusion: The transition from G3 to G4 has led companies to take into account the essentiality requirement, which means that we see major differences between the different regulatory frameworks. Even though research shows that building and automotive industries pose a threat to the environment, our study shows that these companies still choose to take into account their stakeholders' views primarily. The stakeholders' demands via the materiality analyzes diverge any studies that criticize the construction and automotive industry regarding environmental aspects.

Place, publisher, year, edition, pages
2018. , p. 65
Keywords [en]
Sustainability reports, Materiality, G4, GRI
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-36386OAI: oai:DiVA.org:sh-36386DiVA, id: diva2:1248784
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2018-09-18 Created: 2018-09-17 Last updated: 2018-09-18Bibliographically approved

Open Access in DiVA

fulltext(1081 kB)120 downloads
File information
File name FULLTEXT01.pdfFile size 1081 kBChecksum SHA-512
86c0c7de57a8662af907771d896fc886c1fb94cb6c84b7aa00f7048c78b2ee09fd095be95bdbb2d42eb11049e82be22bf78ccdd5878ff8d725196df69843a985
Type fulltextMimetype application/pdf

By organisation
Business Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 120 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 455 hits
CiteExportLink to record
Permanent link

Direct link
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