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Från miljöredovisning till hållbarhetsredovisning: - En studie om transportföretag
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The last decade environmental reporting has been replaced by sustainability reporting, which means that organizations report their impact on economic, social and environmental matters. The purpose of this paper is to study how the development of sustainability reporting has affected the organizations way to report social and environmental subjects. The purpose is also to study if social subjects have been reported more than environmental subjects and to what extent. The organizations that were studied were SJ AB, Green Cargo AB, Posten AB and SAS Group. Because of their business in transporting they all have a negative impact on the environment. The information has been collected from the organizations’s annual reports and sustainability reports between the years 2001-2010. The results of the study showed that social matters have been reported more than environmental matters even though the organizations are pressured to report their impact on the environment. One of the reasons for this result is that it has been mandatory since 2008 for state-owned organizations to report sustainability according to GRI’s framework.  

Place, publisher, year, edition, pages
2012. , p. 27
Keywords [en]
GRI, CSR, sustainability reporting, social reporting, environmental reporting, institutional theory.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-21622ISRN: ORU-HHS/FEK-GK-2012/0005--SEOAI: oai:DiVA.org:oru-21622DiVA, id: diva2:500270
Subject / course
Företagsekonomi
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-02-24 Created: 2012-02-13 Last updated: 2017-10-17Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard1
  • 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