https://www.mdu.se/

Date: 2024-05-29

Level:  Bachelor thesis in Business Administration, 15 cr 

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

Authors: John Andersson  Philip Brander  Rasmus Olsson

               (84/01/19)          (02/01/13)      (97/04/03)

Title:    Grow or wither, the impact of green reporting on profitability

Supervisor:    Angelina Sundström 

Keywords:    Sustainability reporting, profitability, legitimacy theory, signaling theory,    stakeholder theory

Research questions   Does more frequent mention of sustainability keywords in companies'    sustainability report increase their profitability?

Purpose:    The purpose of this thesis is to examine if there is a relationship    between sustainability reporting and profitability in Swedish companies   listed on the stock exchange.

Method:   The thesis applies a quantitative method where 120 companies listed on   Large- and Small Cap constituted the population. The study performed a   regression analysis that examined the relationship between    sustainability reporting and profitability.

Conclusion:    The regression analysis was based on 113 companies and the findings   show that there is a positive significant relationship between    sustainability reporting and the operating margin. The study also found   that there is a negative significant relationship between sustainability   reporting and return on equity.