En undersökning av lönsamheten i hållbara satsningar : En jämförande studie av nyckeltalen hos ISO 14001 certifierade företag och företag utan certifiering

Sammanfattning: In this study, we have used quantitative research method to investigate whether there is a relationship between climate initiatives and economic performance. The study compares Swedish companies within SNI 42:2 with environmental certification with those without environmental certification to see if there is a financial incentive for companies to work more environmentally based on an environmental certificate. We have selected SNI 41:2 house building for our study and the environmental certification selected is ISO 14001. The purpose of the study is to investigate the motivation behind the investment in ISO 14001 by examining previous studies and also whether certified companies have better ratio figures than companies without ISO 14001. The ratio figures selected for the study are DuPont, Return On Asset, Equity and EBITDA Marginal. We have chosen to use both mean / standard deviation and median / quartile distance, but also Student's t-test and F-value and Levenes value when analyzing these. The study shows that based on economic ratio figures, there is no competitive advantage for companies to certify with ISO 14001.