Hållbarhetsredovisning i svenska företag: - en kvalitativ studie om drivkrafter och redovisningsmetod

Sammanfattning: Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors’ Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies’ choice of reporting method. A case study of eleven Swedish companies forms the base of our research, which is then analyzed through a theoretical framework consisting of the stakeholder and legitimacy theories. It is concluded that the stakeholders’ demands and expectations as well as a quest for legitimacy are important motivational factors for companies to disclose a sustainability report. Regarding the choice of reporting method it has been found to be a conscious choice of companies. A separate report is used to attain visibility and accessibility and it is suitable to a larger volume, while the other two methods are used to indicate integration of sustainability issues in the company.