Hållbarhetsredovisning i statliga företag - En studie av hur hållbarhetsredovisning har utvecklats över tid

Sammanfattning: Title: Sustainability report in state enterprises – A study of how sustainability reporting has evolved over time Seminar date: 5 june 2015 Course: FEKH69, bachelor thesis 15 HP Authors: Alexandra Lundgren and Josefin Andersson Advisors: Hans Knutsson Key words: Sustainability reporting, state enterprises, Global Reporting Initiative, development Purpose: The purpose of this paper is to describe how sustainability reporting in state enterprises has evolved over time. Methodology: This paper has a deductive approach and the empirical foundation is gathered from existing theories by using a qualitative method. Theoretical framework: First the theoretical framework presents the system-oriented theories; institutional theory, stakeholder theory and legitimacy theory. After follows an explanation of the concept Corporate Social Responsibility and tools that are relevant to increase corporate transparency. Finally, based on the above theories, an analysis model is presented. Empirical foundation: The empirical material consists of interviews conducted with four state enterprises; Apoteket, Sveaskog, Systembolaget and a state companies that has chosen to remain anonymous in the paper. Conclusions: The study shows that there was a big difference in the state companies' work on sustainable development before it became mandatory for them to make a sustainability report. This differences can partly be explained by the industry that the companies were operating within. A mandatory sustainability report has affected businesses so that they now have a broader focus on its sustainability work and areas that are relevant to work with have been identified. However, companies consider that even if it had not been mandatory to make sustainability reports today they had chosen to work with it anyway. This because society and stakeholders' awareness and demands for sustainable development has increased in recent years.