Hållbarhetsredovisningens påverkan på lönsamhet : En kvantitativ studie om hur hållbarhetsredovisning påverkar lönsamheten hos svenska börsnoterade aktiebolag

Detta är en Kandidat-uppsats från Mälardalens högskola/Akademin för ekonomi, samhälle och teknik; Mälardalens högskola/Akademin för ekonomi, samhälle och teknik; Mälardalens högskola/Akademin för ekonomi, samhälle och teknik

Sammanfattning: The purpose of this study is to study how sustainability reporting affects companies profitability. In order to achieve this goas, this study intends to conduct a survey of public Swedish limited companies operating in different industries. By fulfilling the purpose, the study can contribute to an increased understanding of how sustainability reporting affects companies profitability. A quantitative method with a deductive research approach. A cross-sectional design was used to investigate how sustainability reporting affects profitability over a given period. The sustainability report variable was operationalized through the Folksam index. The variable profitability was opertionalized through return on equity och total capital. Hypothesis tests were formulated and addresed by a regression analysis. Sustainability reporting in its entirety does not have a identical impact on the profitability of public limited Swedish companies. One aspect of sustainability reporting has a positive impact on profitability. That aspect is the environmental aspect. While the social aspect of sustainability reporting has a negative impact. 

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