Styrmedel för planetär avlastning - En fallstudie om styrning utformad utifrån frivilligt satta hållbarhetsmål i ett svenskt kapitalförvaltningsbolag
Sammanfattning: A key aspect for legitimacy in businesses today, is to incorporate sustainability. But to achieve sustainable practises that benefit the business, integrating management control systems (MCS) is a necessity (Cruzen et al., 2017). The aim of this thesis is to examine how MCS connect to voluntarily set sustainable goals. With the help of the theoretical framework of Robert Simons (1995) Levers of control, we determine If, and to what extent, management control systems are used to benefit the company's voluntary sustainability practises. Hence, a case study exploring Handelsbanken Fonder's sustainable code of conduct surrounding their investing practices, was conducted. The study showed when goals were set voluntarily, they were viewed as creating value and integrated into the strategy. The goal setting led to the sustainability practises getting prioritized and acknowledged by each and every employee, which raised the level of motivation among them. However, the evaluation of the goals was not quantifiable and thereby affected the measurability and the possibility to connect these to MCS. In conclusion, our study shows that voluntarily set sustainability goals benefit the company's sustainability practises, if proper MCS have been constructed.
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