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En studie om skillnader mellan reviderade och oreviderade hållbarhetsredovisningar: - en textanalys
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2009 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
A study about differences between the audited and unaudited sustainability report : – a text analysis (English)
Abstract [en]

Background: In recent years the demand for sustainability reports has increased. One of the guidelines for sustainability reports is the GRI and the majority of Swedish companies follow these. A lot of firms make use of sustainability reports and some of them have also decided to verify them. Audit of sustainability reports are not statutory. Many researchers believe that the audit should be performed as this gives a reliability of the reports. However, companies do not consider themselves to know what the audit provides to the value of the company.                                          

Purpose: The purpose of this paper is to explore how sustainability is affected by the audit practice, since this seems to be a difficulty to companies.

Method: The survey was done through a text analysis of sustainability reports. Four companies reports have been examined from the year they were not audited to the year they were. Text analysis has been done through a comparison of how the principles of GRI have met the various years. To do the comparison, the tests per principles were modified and applied to the various sustainability reports.

Conclusions: A clear distinction exists between the audited and unaudited sustainability reports. GRI's principles are better met in the audited sustainability report. There is more information presented in the audited reports and above all the principles of timeliness, clarity and accuracy are improved by the assurance.Through this the reliability of the sustainability report increases.

Place, publisher, year, edition, pages
2009. , 44 p.
Keyword [en]
Sustainability report, audit, GRI
Keyword [sv]
Hållbarhetsredovisning, revision, GRI
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-9641ISRN: ORU-HHS/FEK-GK-2010/0036--SEOAI: oai:DiVA.org:oru-9641DiVA: diva2:292369
Presentation
(English)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-07-06 Created: 2010-02-05 Last updated: 2017-10-18Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf