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Grönmålning inom Svensk hållbarhetsredovisning
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Hållbarhetsredovisningen har utvecklats allt mer de senaste åren. Allt fler företag hållbarhetsredovisar och många länder väljer att reglera hållbarhetsredovisningen genom lag. Den mest använda standarden ges ut av Global Reporting Initiative, GRI. Deras senaste standard, G4, kom 2013 och dess utveckling går mot att företagens intressenter ska bli allt mer involverade och att hållbarhetsrapporten bör granskas av tredje part. Allt för att öka trovärdigheten på rapporten samt för att minska grönmålningen, aktiviteter där företagen framställer sig som mer hållbara än vad de är. Teorin lyfter fram ökad reglering, ökad involvering av intressenter samt granskning av hållbarhetsrapporten som aktiviteter för att minska grönmålningen och öka trovärdigheten hos ens intressenter.

 

Vi har i denna studie försökt visa på skillnader i balansen på positiva och negativa nyheter utifrån vilken redovisningsstandard företagen använder, G3 eller G4 samt utifrån om hållbarhetsrapporten granskats eller ej. Genom en innehållsanalys har vi kodat nyheterna i hållbarhetsredovisningarna som positiva eller negativa, som text, tabell eller diagram samt som hård eller mjuk. Vi har sedan gjort t-tester på vårt material för att se om eventuella skillnader finns.

De skillnader vi finner påvisar ökad grönmålning i rapporter uppställda enligt G4, samt i granskade rapporter, varför vi ifrågasätter deras förmåga att hindra företag från att grönmåla. Tidigare forskning kring hållbarhetsredovisning har visat att de rapporterande företagens storlek har stor inverkan på deras rapportering, varför vi också valde att testa denna aspekt. Resultatet vi fick av dessa tester tyder på att större företag i högre grad grönmålar sina hållbarhetsrapporter jämfört med mindre företag.

Abstract [en]

Corporate Social Responsibility reporting has developed further over the past years. More and more companies publish CSR reports and several countries have passed regulations enforcing CSR reporting. The most commonly used reporting standard is published by the Global Reporting Initative, GRI. Their latest standard, G4, was released in 2013 and it is more focused on the involvement of stakeholders in the reporting process. It also encourages external assurance of reports. This is to increase credibility for the reports and to counter greenwashing, activities that companies use to seem more sustainable than they really are. Previous research has put forward increased regulation, increased involvement of stakeholders, and external assurance of CSR reports as activities capable of mitigating greenwashing and increasing credibility.

 

In this study we have sought to proove differences in balance between positive and negative news based on the reporting standard companies are using, G3 or G4, as well as based on wheather the report has been externally assured or not. We have conducted a content analysis of CSR reports and coded their contents based on value, type, attribution, and wheather the information is hard or soft. We then ran t-tests on our material to discover differences.

The differences we found point to an increase in greenwashing for reports made according to G4, as well as for reports that are externally assured, which makes us question their ability to counter greenwashing. Previous research have proved that the size of the reporting company has a big effect on their reporting behaviour, something we also tested. The results from these tests show that larger companies tend to greenwash their CSR reports more than smaller companies.

Place, publisher, year, edition, pages
2016. , p. 58
Keywords [en]
Social responsibility, CSR, Corporate social responsibility, GRI, Greenwashing
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-57410OAI: oai:DiVA.org:lnu-57410DiVA, id: diva2:1037474
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Available from: 2016-10-17 Created: 2016-10-15 Last updated: 2016-10-17Bibliographically approved

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Citation style
  • apa
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