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En studie om skillnader i statliga och privata bolags hållbarhetsredovisningar
Örebro University, Orebro University School of Business, Örebro University, Sweden.
Örebro University, Orebro University School of Business, Örebro University, Sweden.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

This study examines differences between private and state-owned companies' sustainability reports for the year 2010. Three state-owned companies and three private companies in three different industries have been examined. An effort has been put to explaining if differences are related to the owner or to the industry. The basis for this is that the state owned companies are required to present a sustainability report according to shareholder demands, while the private owned aren’t obligated to present their sustainability efforts.

The study has a qualitative basis, and empirical data have been collected by the authors. This data have later been used to examine publicly published sustainability reports and have partly been narrated in the text. To be able to do a comparison, three state owned and three private owned companies were selected by that they are in three similar industries, and operate in three similar economic areas. The collected data was analyzed by theories of legitimacy. Theories of isomorphism as DiMaggio and Powell discuss, companies tends to become more equal, and theories of brand management of Nikolaeva and Bicho, which describes that companies who voluntarily choose to present sustainability reports do it as a form of marketing standpoint were used in this study.The authors came to the conclusion that differences between public and private companies exist, but they also exist in between industries. Some differences could be explained by theories concerning legitimacy and isomorphism.

Abstract [sv]

Denna studie undersöker skillnader i privata och statligt ägda bolags hållbarhetsredovisningar för år 2010. Detta genom att granska tre statliga bolag och tre privata bolag i tre olika branscher för att förklara de skillnader som finns är ägarrelaterade eller branschrelaterade. Grunden till detta är att de statliga bolagen är skyldiga att upprätta en hållbarhetsredovisning enligt ägarkrav medan de privata inte har några skyldigheter att presentera deras hållbarhetsarbete.

Studien har en kvalitativ utgångspunkt då empirin har insamlats genom att författarna har granskat offentligt publicerade hållbarhetsredovisningar och återberättat i text. För att kunna genomföra en jämförelse valdes tre statliga och tre privata bolag genom matchning det vill säga att de befinner sig i tre liknande branscher och bedriver tre liknande verksamheter. Den data som samlats in har analyserats genom teorier om legitimitet. Detta i form av teorier om isomorfi enligt DiMaggio och Powell som diskuterar att bolag tenderar att bli mer lika samt teorier om varumärkesvård av Nikolaeva och Bicho, som beskriver att bolag som frivilligt väljer att presentera hållbarhetsredovisningar gör det ur en marknadsföringssynpunkt.

Det har framkommit att skillnader mellan statliga och privata bolag finns men även skillnader över branscherna. Vissa skillnader kan förklaras genom teorier om legitimitet och isomorfi.

Place, publisher, year, edition, pages
2011. , 38 p.
Keyword [sv]
Hållbarhetsredovisning, GRI, Statliga bolag, Privata bolag, Legitimitet, Isomorfi
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-21568ISRN: ORU-HHS/FEK-GK-2012/0019--SEOAI: oai:DiVA.org:oru-21568DiVA: diva2:504277
Subject / course
Företagsekonomi
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-02-28 Created: 2012-02-08 Last updated: 2012-02-28Bibliographically approved

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Orebro University School of Business, Örebro University, Sweden
Business Administration

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Citation style
  • apa
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  • modern-language-association-8th-edition
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