Påverkar ägandeformen utformningen av hållbarhetsredovisning? : En komparativ studie mellan privat- och statligt ägda företag
Sammanfattning: Purpose: The purpose of this study is to examine how eight private and state-owned Swedish companies report their CSR-work, to then compare and analyze how the form of ownership can affect the shape of the annual sustainability reports. Method: This study uses a qualitative method based on a deductive research approach. The study implements a comparative research design and applies a text analysis to analyze and identify specific differences among the company’s sustainability reports. Empiricism and Analysis: The empirical part presents a brief description of the selected companies and a description of the identifying themes that are repeated in all of the company’s sustainability reports. Then, a deeper analysis is carried out that combines the study's reference frameworks with help of the study’s analysis model that is based on the selected theories. Conclusions: The conclusion that can be drawn is that the form of ownership is not the deciding factor in the shape of the sustainability reports. What has mainly affected the outcome is the companies branch of industry, which has affected both the reporting of the environmental activities and financial incentives in the form of investment. For the remaining aspects, no specific differences have existed from the ownership perspective. The form of ownership has affected the company’s insight of CSR and sustainability work with influence from the stakeholders. The study's results also show that the government for the state-owned companies was the most important player while customers and suppliers were more central to the privately-owned companies.
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