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  • 1.
    Axelsson, Sara
    et al.
    University of Kalmar, Baltic Business School.
    Jakobsson, Frida
    University of Kalmar, Baltic Business School.
    Sohlberg Olsson, Linnéa
    University of Kalmar, Baltic Business School.
    Branschkontoplaner: En studie av BAS lantbruk och FastBAS2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The essay's main purpose is to identify the benefits of using branch adapted account plans. This is done by demonstrating the potential benefits and drawbacks. Furthermore, we want to identify how branch adapted account plans are apprehended by the parties using it and to understand what is being done to justify the use of the branch adapted account plans and whether these have increased the comparison opportunity.

    Method: The study is qualitative in nature and describe the problem from the creator's perspective. The study's characterized by cross-sectional design and will be done by semi-standardized interviews of semi-structured nature. Our interview questions can be found in our interview guides and the respondents were selected in view of their relationship with the BAS, BAS lantbruk or FastBAS. Since we investigate two different branches, agricultural and real estate for public housing companies, we get two perspectives that can be compared.

    Result: The results indicate that users have a positive attitude towards branch adapted account plans, and that the benefits of a branch adapted account plan are weighing up the disadvantages we have found. The use of branch adapted account plan is primarily the comparison opportunity and statistics that they contribute. There is nothing specific done to motivate all companies within the same branch to follow a branch adapted account plan.

    Future research: Comparing the results against more branches or to other countries. Is it possible to obtain certain financial ratios that can be used globally?

  • 2.
    Jakobsson, Frida
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Axelsson, Sara
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Hållbarhetsredovisning: Ett "gap" mellan utbud och efterfrågan?2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte:  Att kartlägga utbredningen av hållbarhetsinformation, finansanalytikernas syn på hållbarhetsinformation, beskriva och analysera om det idag råder ett ”gap” mellan utbud och efterfrågan av hållbarhetsredovisningar på marknaden. Samt analysera om värdet förändras om hållbarhetsredovisningen har genomgått en extern granskning.

    Metod: Metoden är deduktiv med hypoteser. Utbudet av hållbarhetsredovisningar har undersökts genom en totalundersökning av företagen på Large Cap-listan, Stockholmsbörsen. Efterfrågan har undersökts genom en enkätundersökning, som vänt sig till finansanalytiker verksamma på den svenska kapitalmarknaden.

    Slutsats:  Hållbarhetsredovisningen tros få en större plats i framtiden, dock ses idag en indikation som pekar på att ett ”gap” råder mellan utbud och efterfrågan av hållbarhetsredovisningar. Indikationer visar på att finansanalytikernas efterfrågan och företagens presentation av hållbarhetsinformation inte sammanfaller helt. Den externa granskningen tillför enligt indikationer ett värde för hållbarhetsredovisningen.

    Vidare forskning:   Förslag till vidare forskning är att studera hur de riktlinjer som i dag är under konstruktion hos GRI, tas emot av marknaden. Vidare är det intressant att studera om det finns ”gap” i andra länder mellan utbud och efterfrågan av hållbarhetsredovisningar.

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