Sambandet mellan hållbarhetssignalering och lönsamhet : En kvantitativ studie av miljö, sociala och ekonomiska signaler i företags hållbarhetsrapportering

Sammanfattning: Date:                                   2023-05-30   Level:                                  Bachelor's Thesis in Business Administration, 15 credits   Department:                        School of Business, Society and Technology, Mälardalen University   Author:                               Vilma Andersson        Lovisa Skagerlind                                                 99/05/10                 99/08/09 Title:                                  The relationship between sustainability signalling and profitability -   A quantitative study of environmental, social and economic signals in companies sustainability reports Supervisor:                         Aija Voitkane  Keywords:                          Profitability, Sustainability reporting, ROA, ROE, signal theory Research questions:            What is the relationship between signalling sustainability in environmental, social and economics and profitability of companies?                                      Aim:                                 The purpose of this study is to investigate whether there is a connection between sustainability reporting and profitability. Method:                        The study applies a quantitative cross-sectional study with a deductive approach. The collection has been made through the database Business Retriever and separate sustainability reports.   Conclusion:                  The study found a negative relationship between ROE and         signalling of the economic and social dimension, based on a non-significant result. The study also found a significant negative relationship between ROA and signalling of the economic and social dimension.