De gröna syndernas bekännelse : En kvalitativ innehållsanalys av svenska börsnoterade företags hållbarhetsrapporter.

Detta är en Kandidat-uppsats från Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

Sammanfattning: During the last decades sustainability reporting has got a higher priority for companies to consider. Stakeholder's requirements have increased on companies due to sustainability. Standards and laws are developed to secure the information that companies report is enough, transparent and correct. However, there are question marks if the information that companies report is useful for the stakeholders. For this reason, the purpose is to create an understanding of whether the statutory sustainability report meets the IASB’s qualitative characteristics for financial reporting. The essay´s empirics are created on the basis of a qualitative content analysis that provides a picture of the study’s question; at which extension the statutory sustainability report meets the IASB’s qualitative characteristics for financial reporting? Our conclusion is that the statutory sustainability report only meets the IASB´s qualitative characteristics to some extent. 

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