Hållbarhetsredovisning inom finansbranschen : en studie om legitimitetsstrategier i svenska bankers hållbarhetsrapporter

Sammanfattning: This study examines annual and sustainability reports from Swedish banks in the pursuit of legitimacy strategies. The study applies content analysis on the annual and sustainability reports from four banks from the period 2013-2018. Keywords for the study were extracted from an anti-corruption report. After which an interpretive analysis is done to classify the banks different legitimacy strategies for the period. The study found that there was an increase in anti-corruption related CSR in line with earlier studies in the banks SEB, Swedbank, Handelsbanken and Nordea. Several different legitimacy strategies were detected and the shift between them could be identified.