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  • 1.
    Samardzhiev, Viktor
    et al.
    Kristianstad University, Faculty of Business.
    Svensson, Filip
    Kristianstad University, Faculty of Business.
    Hållbarhetsrapportering med fokus på SDG-målen: jämförande analys mellan The Big 4 i Sverige och Storbritannien2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    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.

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