Intressentdialog och väsentlighetsanalys på Wästbygg : Hållbarhetsredovisning enligt det internationella ramverket GRI, Global Reporting Initiative

Sammanfattning: The demands from the outside world that companies should take active responsibility for a sustainable society are constantly increasing. Companies are no longer responsible for just generate a good return to their shareholders but also for acting for sustainable development. EU directive with sustainability reporting that came into force in 2014 in member countries was incorporated into Swedish law on 1 December 2016, starting for the 2017 fiscal year. The sustainability report will describe how companies work with environment, human rights, social conditions, and corruption. This concerns all major companies in Sweden who for each of the last two fiscal years meet two of three criteria to have exceeded; SEK 350 million (EUR 40 million) in net sales, average employees with 250 and a total of SEK 175 million (EUR 20 million).Wastbygg is a construction and project development company that builds and develops logistics facilities, commercial real estate and housing. The company is growing steadily and currently has approximately 230 employees. Net sales amount to just over SEK 2 billion. In the coming years, the law will require sustainability accounting.The purpose of the master's thesis is to help Wästbygg carry out an interest dialogue and essentiality analysis, which is the first initial step in a sustainability report according to the international framework GRI. The result will show which sustainability issues stakeholders consider to be most prioritized and addressed by Wastbygg. This will form Wastbygg first sustainability report with the GRI framework.The stakeholder dialogue was conducted in spring 2017 through web-based surveys, personal interviews, and dialogue with prospective building engineer students. In the material analysis it was unanimous that stakeholders felt that the social aspect of health and work environment should be the highest priority issue for Wästbygg. Already today, the issue is a priority as Wästbygg is ISO-certified according to the OHSAS 18001 standard. Other sustainability issues that stakeholders consider should be prioritized by Wastbygg ecological aspects such as phasing out of environmentally and health hazardous building materials and energy-efficient buildings and construction sites as well as the social aspect ethics and anti-corruption.