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  • 1.
    Sandfeldt, Björn
    et al.
    Mälardalen University, School of Business, Society and Engineering.
    Robertsson, Henrik
    Mälardalen University, School of Business, Society and Engineering.
    Hållbarhetsredovisning: En studie om informationsbalansen i high profile och low profile industries2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT “Sustainability reporting – A study on the information balance in high profile and low profile industries

     

    Date:            June 5th 2017

     

    Level:           Bachelor thesis in Business Administration, 15 ECTS

     

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

     

    Authors:      Björn Sandfeldt                  Henrik Robertsson

                          3th Mars 1994                     5th May 1992

     

    Title:             Sustainability reporting – A study on the information balance in high profile and low profile industries

     

    Tutor:          Staffan Boström

     

    Keywords:   Sustainability reporting, GRI, negative information, industries, transparency and balance.  

     

    Questions:

    • In what volume does negative information get presented in sustainability reports?
    • Does the sector of firms influence the amount of presented negative information in sustainability reports?

     

    Purpose:      The purpose of this essay is to examine the information balance in sustainability reporting, by studying the amount of negative information presented. The essay also studies if the sector of firms influences the amount of negative information.  

     

    Method:       The essay uses a quantitive research method with content analysis. The theory of the studie is based on academic journals that contains information about sustainability reporting, sector, GRI, legitimacy-, signaling- and stakeholder theory. The primary data consist of a sample of 150 sustainability reports. The results have been analyzed by descriptive analysis and Chi-squared tests.               

     

    Conclusion: The conclusion of the thesis is that firms present more positive than negative information in sustainability reports, however the difference was not that great. The industry affiliation effect the frequency of negative information. It shows that firms in environmentally sensitive sectors communicate twice the amount of negative information than firms in non-environmentally sensitive sectors.   

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