Customers and stakeholders have become increasingly aware of environmental and social issues, which put more pressure on companies to inform more about their social responsibilities. CSR stands for corporate social responsibility and manages how the business affects society and how they take their social responsibility, including how businesses affect the environment and the economy in which they operate. Previous years companies have been able to choose to perform a sustainability report or not, which have formed a large variation in the reports among companies. This variation can lead to difficulties when it comes to compare companies.

The purpose of this study is to investigate if the factors profitability, ownership and company size is in any correlation withthe companies listed on the Stockholm Stock Exchange to perform a sustainability report or not.

The results of the study show that the factor profitability in terms of return on assets has a positive significant relationship with the companies regarding the reporting of a sustainability report. According to the study's results there is a positive significant correlation between the size of the companies and firms reporting a sustainability report.