Hållbarhetsrapportering i bilindustrin : en kvalitativ studie av SDG-rapporteringens utveckling

Sammanfattning: Corporate Social Responsibility is a common concept that today focuses on how organizations are expected to go beyond financial results. Companies choose to apply the UN's Sustainable Development Goals voluntarily to maintain sustainability reports in order to appear more legitimate and use sustainability reports as competitive advantages.   The aim of the study is to study the development of SDG's sustainability reporting in Volkswagen, Volvo and Peugeot, and compare the development of reporting between respective automobile companies during the period 2014-2017. In order to compare the SDG reporting between and within the companies, a text analysis was carried out which was then quantified into an axial coding. The theoretical frame of reference is based on sustainability reporting, voluntary SDG application and relevant theories. The empirical evidence consists of data from the text analysis. Based on the collected empirical data, the development was compared between 2014 and 2017.   The paper ends in a conclusion where companies within the same industry tend to be more similar to achieve legitimacy, which might lead to greenwashing behavior in which companies create sustainable statements without real interventions. The study is a basis for continued research on the phenomenon of greenwashing in the automobile industry and its SDG reporting.