Hållbarhetsredovisning inom kommuner: En kvalitativ studie av påverkansfaktorer vid upprättandet av hållbarhetsredovisning inom kommuner
Sammanfattning: In order to achieve a sustainable development, there is a need for cooperation between different levels within society. A municipality plays an important role in facilitating sustainable development since it is the institution that lies closest to the citizens and organizations. The 2030 Agenda and the SDGs play a leading role towards a more sustainable development with its purpose to contribute to an economically, environmentally and socially sustainable development by the year 2030. One step towards achieving the SDGs is to gather information regarding strategies, goals and monitoring practices within a municipality in a sustainability report. The purpose of this study is to gain knowledge about influencing factors connected to sustainability reporting, in order to encourage more municipalities to create a sustainability report. This is achieved by conducting interviews with municipalities, accountants and advisors about their experiences and perceptions regarding sustainability reporting. The results show that there are various influencing factors regarding sustainability reporting. The most important motivations related to sustainability reporting are legitimacy, institutional influencing factors, transparency, stakeholders, political ambitions, cooperation between different actors and dedication within the organization. The biggest barriers are related to resources, political dedication, stakeholder dedication, structure, knowledge and frameworks. The focus for future studies could be to include interviews with municipalities that produce integrated sustainability reports within their annual reports and municipalities that have not yet started to report on sustainability, in order to learn more about different perceptions on motivations and barriers related to sustainability reporting.
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