Hållbarhetsredovisning som beslutsunderlag för investmentbolag

Sammanfattning: In recent years there has been an increased awareness of the impact companies and individuals have on the journey towards a sustainable development, this has led us as individuals and companies to understand that we must take our responsibility to create a sustainable future for future generations. As the increased focus on sustainability in society, sustainability reports have emerged. Today, it is important that companies act sustainable on an economic, social and environmental level. Acting sustainably has become an important part for both individuals and companies. This has led to an increase in sustainable investments in recent years and put pressure on companies to be transparent and communicate their sustainability impact to their stakeholders. One of the most important stakeholder groups that companies work with is investors. The purpose of the study is to increase the understanding of investment companies', as a part of the stakeholder group investors, use of sustainability reports when they make investment decisions and if they feel that the information they request is included in the companies' sustainability reports. To achieve the purpose of the study, we have used a qualitative research approach, where we used semi-structured interviews with selected respondents who have good knowledge in the area of sustainability reports and sustainable investments. The results of the study show that the sustainability reports help our investors to make sustainable investments, but that an investment is never based solely on what is stated in a sustainability report. The respondents believe that sustainability reporting is a starting point in the sustainability analysis that is carried out before an investment decision is made. This means that the sustainability report today functions as a complement to other sources of information that the investment companies use. The fact that no respondent uses the sustainability report as the sole source of information indicates that the content of a sustainability report does not meet the information requirements that investors have for sustainability information.