Hållbara transporter och GRI 305 : En komparativ studie gällande huruvida företag inom olika branscher hållbarhetsrapporterar hållbara transporter och GRI 305

Detta är en Magister-uppsats från Linnéuniversitetet/Institutionen för management (MAN)

Sammanfattning: Background: Sustainability reporting has developed due to an increased societal awareness of issues such as climate change. The most used framework in the world is Global Reporting Initiative (GRI) for sustainability reporting. The GRI 305 standard is a part of the framework and its focus area is reporting emission. Sustainable transportation has become a crucial aspect as sustainable development has been an ongoing conversation. Purpose: This research study purpose is to compare companies in different industries to review how GRI 305 and sustainable transportation are reported.  Methodology: A deductive approach has been used in this research study to review all companies within the industries. The analysis method is of a comparative nature as it involves making a comparison. The collected empirical data is based on sources that are secondary through sustainability reports.  Findings and conclusion: There were fewer deviations within the GRI 305 of the manufacturing of rubber and plastic than food production. Plastic and rubber manufacturing was noted reporting more in line with the considerations and activities concerning sustainable transportation. There were deviations in each industry and there was also significant variation in how companies in both industries reported.  Keywords: Sustainable transport, transport management, distribution network, means of transport, GRI, sustainability reports. 

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