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Hållbarhetsrapportering med fokus på SDG-målen: jämförande analys mellan The Big 4 i Sverige och Storbritannien
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2020 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Sustainability reporting with focus on the SDG-goals : comparative study between The Big 4 in Sweden and UK (English)
Abstract [sv]

Studiens syfte har varit att analysera och jämföra utvecklingen samt harmoniseringen av hållbarhetsrapportering av The Big 4 i Sverige och Storbritannien under fyra löpande år (2016–2019). Denna studie genomfördes eftersom hålbarhetsrapportering blir allt mer väsentlig och revisionsföretagen har den kunskap som krävs om ämnet. Därför blir det relevant att analysera The Big 4:s egna hållbarhetsredovisningar. EU har skapat ett nytt EU-direktiv år 2014 i syfte att främja hållbarhetsrapporteringen och dess harmonisering på regional nivå. EU-direktivet har påverkat Sveriges och Storbritanniens nationella lagar om redovisning. Med hjälp av innehållsanalys av årsredovisningar, separata hållbarhetsrapporter och information på The Big 4:s hemsidor har empirin till studien tagits fram.

För att kunna tolka den insamlade empirin har institutionella teorin, intressentteorin, legitimitetsteorin och konceptualisering om harmonisering använts. Med hjälp av detta har vi kommit fram till tre olika resultat. Det första resultatet är att The Big 4 använder olika presentationsform i respektive land. Det andra resultatet är att innehållet i The Big 4:s hållbarhetsrapporter skiljer sig mellan de två länderna. Det tredje och sista resultatet är att alla företag som tillhör The Big 4 i Sverige och Storbritannien ingår i FNGC samarbetet.

Abstract [en]

The purpose of the study was to analyze and compare the development and harmonization of the sustainability reporting of The Big 4 in Sweden and the UK over four consecutive years (2016–2019). This study was done because of sustainability reporting is becoming increasingly important and auditing companies have the knowledge required on the subject. Therefore, it becomes relevant to analyze The Big 4s sustainability reports. The EU has created a new EU-directive in 2014 to promote sustainability reporting and its harmonization at a regional level. The EU-directive has affected Sweden's and the UK's national accounting laws. Using content analysis of annual reports, separate sustainability reports and information published on The Big 4s websites, the empirical data for the study has been developed.

To be able to interpret the empirical data collected, institutional theory, stakeholder theory, legitimacy theory and conceptualization of non-financial reporting harmonization have been used. With this we have come to three different results. The first result is that The Big 4 uses different presentation form in each country. The second result is that the contents of The Big 4:s sustainability reports differ between the two countries. The third and final result is that all companies belonging to The Big 4 in Sweden and the UK are part of the FNGC collaboration.

Place, publisher, year, edition, pages
2020. , p. 78
Keywords [en]
SDG, sustainability reporting, harmonization, voluntary standards, FNGC
Keywords [sv]
SDG, hållbarhetsrapportering, harmonisering, frivilliga standarder, FNGC
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-21133OAI: oai:DiVA.org:hkr-21133DiVA, id: diva2:1462554
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2020-09-03 Created: 2020-08-31 Last updated: 2020-09-03Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
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