Hållbarhetsrapportering - Hållbart företagande

Sammanfattning: Sustainable development is a concept that has long been a current global issue and over the past two decades sustainable entrepreneurship has also come to play an increasingly important role in our global world. Awareness has increased among both stakeholders and consumers, which means that more and more people care about how, where and by who products are manufactured and services are provided. As a result, there are currently higher demands on operators. The Government of Sweden sees sustainable entrepreneurship as an important factor in a modern economic policy and believes that sustainable entrepreneurship must be taken into account in order to create conditions in a national market. According to the government, sustainable business means acting responsibly by following international standards and guidelines. Sustainability reporting is a way to account for economic, social and environmental aspects of a company's operations. There are various guidelines in sustainability reporting, including the Global Reporting Initiative, a non-profit organisation that through its activities wants to be able to realize the measures necessary to create just economic, social and environmental distribution for all. The Global Reporting Initiative aims to ensure that companies assume sustainability responsibility. The Swedish Annual Report Act (1995:1554) are based on EU Directive 2014/95/EU, which requires larger companies to draw up a non-financial report to create change in the pursuit of a sustainable global economy, for social justice and environmental protection. What is of interest to the thesis is to see how the Annual Report Act relates to EU rules, what similarities and differences exist. Also to account for the purposes of the legislation and study if there are any deficiencies with the requirements for sustainability reporting.