Hållbarhetskommunikation : En jämförelse av hur några av Sveriges största företag tillämpar GRI i hållbarhetsrapporter

Sammanfattning: The aim of this study is to make a comparison of how some of Sweden’s largest companies apply GRI standards in their sustainability reports. The study investigates the reporting distribution between economic, social, and environmental sustainability. Furthermore, the purpose of the thesis is to look at differences between companies and between sectors and it is based on GRI’s framework. The method used consists of quantitative data. We have collected secondary data in the form of sustainability reports from the companies’ websites. A cross section design has been used and the data has been analyzed through a content analysis. The year under review was 2019. The result from the study shows that companies in the same sector did not report the same GRI standards. There was also a wide variation in the number of standards included. The result indicate that it is most common for companies to report most regarding environmental sustainability. The only thing that all the companies had in common was the fact that they excluded the same standards from their sustainability reports. The result also shows that there is an uneven distribution between how much is reported in economic, social, and environmental dimensions. However, the distribution regarding these aspects turned out to be partly due to sector.