Dold agenda?: En kvalitativ studie kring svenska fastighetsbolags implementering av FN:s globala mål i sin hållbarhetsredovisning
2021 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE credits
Student thesis
Abstract [en]
Purpose: The study aims to examine how real estate companies have implemented, and how they report on, ther work with the 2030 Agenda and the SDGs in their sustainability report. Theory: The study is based on the theory of legitimacy, the stakeholder theory, the signal theory and the neo-institutional theory. Method: The study was conducted with a qualitative method through content analysis of companies’ sustainability reports. The study adopted a deductive approach by building on previous research. The sample consisted of Swedish listed real estate companies that report according to GRI. The measurement of implementation was based on Schramades 4 phases of implementation. Result: 100% of the companies studied have implemented the SDGs in their sustainability report. The majority report their work only in the sustainability section. The average phase of implementation the companies are in is 2.7 out of 4. All companies prioritized goal 7 closely followed by goal 11 and 8. The companies reported on average 8,3 of the SDGs. Conclusion: The companies have an interest in presenting their work with the SDGs, but they are not fully implemented in the companies sustainability reports. As the majority of the companies are in phase 2, where they only include Agenda 2030 and the SDGs in their accounts and do not report measurably on their contribution, this indicated that there is a greater interest in making stakeholders and society happy and seem legitimate than t actually contribute to fulfillment, The study’s conclusions support previous research and contribute to the confirmation of the signal theory.
Place, publisher, year, edition, pages
2021. , p. 77
Keywords [en]
Real estate companies, Sustainability report, the 2030 Agenda, Sustainable Development Goals, Schramade, The signal theory
Keywords [sv]
Fastighetsbolag, Hållbarhetsrapportering, Agenda 2030, FN:s globala mål, Schramade, Signalteorin
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-48662OAI: oai:DiVA.org:sh-48662DiVA, id: diva2:1647371
Subject / course
Business Studies
Supervisors
Examiners
2022-03-302022-03-262022-03-30Bibliographically approved