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Intressenters relevans i upprättandet av bankernas hållbarhetsredovisning: En kvalitativ studie på Nordea, SEB, Ekobanken, Danske Bank & Sparbanken Rekarne
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Datum: 10 juni 2019

Nivå: Kandidatuppsats i företagsekonomi, 15 hp

Institution: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens högskola

Författare: Melissa Atug(97/10/06) Samuel Atug(97/12/23) Ilona Chamuon (97/12/03)

Titel: Intressenters relevans i upprättandet av bankernas hållbarhetsredovisning - En kvalitativ studie på Nordea, SEB, Ekobanken, Danske Bank & Sparbanken Rekarne

Handledare: Angelina Sundström

Nyckelord: Hållbarhetsredovisning, intressenter, GRI, legitimitet

Frågeställningar: - Vilka är intressenterna i Nordea, SEB:s, Ekobankens, Danske Bank:s och Sparbanken Rekarne:s hållbarhetsredovisning och hur prioriteras dessa? - Hur skapar Nordeas, Swedbanks, SEB:s, Ekobankens, Danske Banks och Sparbanken Rekarnes hållbarhetsredovisning legitimitet hos dessa intressenter?

Syfte: Syftet med denna studie är att identifiera vilka som är de viktigaste intressenterna för fem nordiska banker när de upprättar sina hållbarhetsredovisningar och hur bankerna skapar legitimitet via sina hållbarhetsredovisningar gentemot dessa intressenter.

Metod: Denna uppsats gjordes enligt kvalitativ metod och en deduktiv ansats användes. Intervjuer med informanter från olika banker genomfördes där olika frågor kopplade till uppsatsens olika delar i teoretiska referensramen ställdes.

Slutsatser: De främsta intressenterna i banker är ägare, kunder, anställda och leverantörer. Bankerna skapar legitimitet gentemot intressenterna genom väsentlighetsanalyser och genom att identifiera sina intressenter.

Abstract [en]

Date: 10 June 2019

Level: Bachelor thesis in Business Administration, 15 cr

Institution: School of Business, Society and Engineering, Mälardalen University

Authors: Melissa Atug (97/10/06) Samuel Atug (97/12/23) Ilona Chamuon (97/12/03)

Title: Relevance of stakeholders in banks’ sustainability reporting - A qualitative study at Nordea, SEB, Ekobanken, Danske Bank & Sparbanken Rekarne

Tutor: Angelina Sundström

Keywords: Sustainability reporting, stakeholders, GRI, legitimacy

Research questions: - Which are the stakeholders in Nordea's, SEB's, Ekobanken's, Danske Bank's and Sparbanken Rekarne's sustainability report and how are these prioritized? - How does Nordea's, SEB's, Ekobankens, Danske Bank's and Sparbanken Rekarne's sustainability report create legitimacy among these stakeholders?

Purpose: The purpose of this study is to identify which are the most important stakeholders for five Nordic banks when they create their sustainability reports and how the banks create legitimacy through their sustainability reports towards these stakeholders.

Method: This essay was done according to qualitative method and a deductive approach was used. Interviews with informants from different banks were conducted, where various questions related to the different parts of the theoretical reference framework were asked.

Conclusions: The primary stakeholders in banks are owners, customers, employees and suppliers. The banks create legitimacy towards the stakeholders by materiality analyzes and by identifying their stakeholders.

Place, publisher, year, edition, pages
2019. , p. 52
Keywords [sv]
Hållbarhetsredovisning, hållbarhet, intressenter, intressentteorin, GRI, legitimitet. legitimitetsteorin, CSR
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-43764OAI: oai:DiVA.org:mdh-43764DiVA, id: diva2:1322238
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2019-06-20 Created: 2019-06-10 Last updated: 2019-06-20Bibliographically approved

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