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Hållbarhetsredovisning i kommuner: En analys av kommunernas frivilliga hållbarhetsredovisning
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 in municipalities : An analysis of the municipalities' voluntary sustainability reporting (English)
Abstract [sv]

Syftet med studien har varit att undersöka och analysera hållbarhetsredovisningens förändring samt incitamenten bakom åtagandet av frivillig hållbarhetsredovisning i svenska kommuner. Utgångsläget för studien har varit att förklara hur kommunernas hållbarhetsredovisning har utvecklats och harmoniserats under perioden 2015–2019 samt vilka incitament som ligger bakom kommunernas frivilliga hållbarhetsredovisning. För att besvara studiens syfte och problemformulering har empiri samlats in genom en innehållsanalys av kommunernas hållbarhets- och årsredovisningar samt intervjuer. Innehållsanalysen har utförts på fem svenska kommuner och intervjuer har utförts med tre respondenter från hållbarhetsavdelningar i tre av studiens fem granskade kommuner.

 

I analysen har insamlad empiri tolkats med hjälp av den teoretiska referensramen, vilken behandlar intressentteorin och legitimitetsteorin. Resultatet påvisar att kommunernas redovisningsform i de frivilliga hållbarhetsredovisningarna har utvecklats genom en övergång till separata hållbarhetsredovisningar. Resultatet konstaterar även att det sker ett skifte i kommunernas tillämpning av redovisningsstandard till att tillämpa SDG som redovisningsstandard i kommunernas hållbarhetsredovisningar. Till följd av övergången till tillämpningen av SDG som redovisningsstandard har antalet upplysta SDG:er ökat i majoriteten av kommunernas hållbarhetsredovisningar. Även upplysningsformen har förändrats genom en ökning av kvantifierade upplysningar, vilka redovisas verbalt i kombination med mätetal. Det framgår även en påtaglig ökning av harmonisering av hållbarhetsredovisning i kommunerna mellan åren 2015–2019. Både den formella och materiella harmoniseringen tilltar. Det primära incitamentet bakom kommunernas frivilliga hållbarhetsredovisning är uppdraget från politikerna som är kommunernas primära intressenter. De sekundära incitamenten framgick att vara påvisande av legitimitet och ansvarsskyldighet.

Abstract [en]

The purpose of this study was to examine and analyze the change in sustainability reporting as well as the incentives behind the commitment of voluntary sustainability reporting in municipalities. The initial point for the study was to explain how the municipalities' sustainability reports have developed and harmonized during the period 2015–2019 and what incentives are behind the municipalities' voluntary sustainability report. To answer the study's purpose and problem formulation, empirical data have been collected through content analysis of the municipalities' sustainability and annual reports and interviews. The content analysis was conducted in five Swedish municipalities and interviews were conducted with three respondents from sustainability departments in three of the study's five municipalities.

 

In the analysis, collected empirics have been interpreted with the help of the theoretical framework which deals with stakeholder theory and legitimacy theory. The result shows that the municipalities' form of accounting in the voluntary sustainability reports has been developed through a clear transition to separate sustainability reports. The result also clarifies that there is a shift in the municipalities' application of accounting standard to applying SDG as the accounting standard in the municipalities' sustainability reports. As a result of the transition to the application of SDG as the accounting standard, the number of informed SDGs has increased in the majority of the municipalities' sustainability reports. The form of information has also been changed through an increase in quantified information, which is reported verbally in combination with measurements. There is also a marked increase in the harmonization of sustainability reporting in the municipalities between the years 2015–2019. Both formal and material harmonization are increasing. The primary incentive behind the municipalities' voluntary sustainability report is the assignment from the politicians who are the municipalities' primary stakeholders. The secondary incentives proved to be legitimacy and accountability.

Place, publisher, year, edition, pages
2020. , p. 103
Keywords [en]
Sustainability reporting, voluntary reporting, municipality, TBL, SDG
Keywords [sv]
Hållbarhetsredovisning, frivillig redovisning, kommun, TBL, SDG
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-20808OAI: oai:DiVA.org:hkr-20808DiVA, id: diva2:1449162
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2020-06-30 Created: 2020-06-29 Last updated: 2020-06-30Bibliographically approved

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CiteExportLink to record
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Citation style
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