Hållbarhetsredovisning : - En studie om kvalitet i Svenska byggföretags hållbarhetsredovisningar

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Sammanfattning: Problem: Sustainability and sustainable development has gained more attention in recent years. As a result, companies are more committed to taking responsibility and demonstrating that it contributes to a sustainable society by publishing a sustainability report. An industry that has proved to be a major problem, and which has become increasingly demanding in the sustainability issue, is the construction industry. However, previous research has shown that sustainability reports have shortcomings in its quality. Purpose: The purpose of this paper is to describe and enhance understanding of the concept of quality and quality in sustainability reports. The study aims at investigating and determining the quality of Swedish companies' sustainability reports between 2014 and 2016 and investigating whether there has been a development regarding the quality of the reports. Methodology: Based on the purpose of the study, a comparative cross-sectional design is used and a combination of quantitative and qualitative research strategy. A content analysis is done by companies' sustainability reports and its quality is assessed based on a predetermined coding scheme. Results and conclusions: The results show that the quality of corporate sustainability reports has increased between 2014 and 2016, but there is still room for improvement. The relevance of sustainability reporting exceeded its credibility.

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