Kommuners hållbarhetsredovisningar - En studie om varför det förekommer skillnader i omfattning och innehåll hos kommunala hållbarhetsredovisningar

Sammanfattning: The study has shown that the reason to the differences in the municipalities’ sustainability reports, in extent and content, partly depends on the variances in resources in each of the municipality. Both variances in the amount of resources in terms economy and time as well as space-related aspects affects. The study has also shown that this is because the municipalities lack a compelling force that dictates how the sustainability reports needs to be formed. This means that they turn to different stakeholders and have different purposes with their sustainability reports. The variance in resources combined with the lack of compelling force allows the municipalities to neglect the need of using the standards needed to make the sustainability reports more similar.