Internationella standarder samt ickefinansiella rapporter: Skillnader inom implementering mellan ramverk : En jämförelse mellan GRI och SASB:s ramverk i USA

Sammanfattning: Title: International standards in sustainability reports: The differences in applicationbetween the EU and the USA. Level: Bachelor Authors: Anna Wallberg & Sofia Lundgren Supervisor: Jan SvanbergDate: 2024 – January Background: Non-financial accounting and reporting is relevant in today's societybecause society has become more aware and involved in sustainability issues. Researchers and decision-makers have difficulty agreeing on what is essential in nonfinancial reporting, thus different methods have arisen from different directives, whichresult in complicated consequences. Purpose: To analyze information within non-financial reporting in the US, and examinedifferences in the use of methods. The study is based on GRI standards against SASB'sguidelines. Method: The study uses a quantitative method and a deductive approach to examinenon-financial information from the US. Results & Conclusion: Policies and objectives are equally essential between GRI andSASB, however, a difference can be detected in the substantial effects that are reported. The study found a clear contrast in the materiality of the non-financial reports, and theydepend on the direction the standardization organizations choose to focus on. Contribution: The study has contributed to the research area by showing that there arelarge differences in information, regarding the substantial effects in environmentalreporting regarding the non-financial reports. Continued research: One recommendation is to carry out an in-depth study, whichexamines the underlying factors why companies choose not to report all substantialeffects in their non-financial reports. Keywords: Corporate social responsibility (CSR), ESG, SASB, Global reportinginitiative (GRI), Sustainability reporting