6. Slutsatser
6.3. Förslag till fortsatt forskning
För att få en fördjupad förståelse av hållbarhetsredovisningens utveckling över tid skulle ytterligare ett steg i forskningen vara att studera hållbarhetsredovisningens utveckling i företag som redovisat hållbarhet sedan flera år tillbaka. På så sätt skulle det kunna utläsas om synen på hållbarhetsredovisningens utveckling ser likadan ut från ett företags perspektiv. Fortsatt forskning kan även gå djupare in i varje standard för att undersöka hur de arbetar med legitimitet och intressenter för att skapa ytterligare förståelse.
Källförteckning
AccountAbility (2015a). About Us. http://www.accountability.org/about-us/index.html [2016-03-14]
AccountAbility (2015b). The AA1000 Standards.
http://www.accountability.org/standards/index.html [2016-03-14]
AccountAbility (2015c). AA1000 AccountAbility Principles Standard (2008).
http://www.accountability.org/standards/aa1000aps.html [2016-03-14]
AccountAbility (2015d). AA1000 Assurance Standard (2008).
http://www.accountability.org/standards/aa1000as/index.html [2016-03-14]
AccountAbility (2015e). AA1000 Stakeholder Engagaement Standard
(AA1000SES). http://www.accountability.org/standards/aa1000ses.html
[2016-03-14]
Alexander, D. & Jermakowicz, E. (2006). A True and Fair View of the Principles/ Rules Debate. ABACUS, 42 (2), 132-164.
Bebbington, J. & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39 (6), 395-413.
Bebbington, J., Larrinaga, C. & Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing and
Accountability Journal, 21 (3), 337- 361.
Bergström, G. & Boréus, K. (2005). Textens mening och makt. 3. uppl. Lund: Studentlitteratur.
Beschorner, T. & Muller, M. (2007). Social Standards: Toward an Active Ethical Involvement of Business in Developing Countries. Journal of Business
Ethics, 73 (1), 11–20.
Borglund, T., de Geer, H. & Hallvarsson, M. (2008). Värdeskapande CSR: hur
företag tar socialt ansvar. Stockholm: Norstedts akademiska förlag.
Borglund, T., Frostenson, M. & Windell, K. (2010). Increasing responsibility
through transparency? A study of the consequences of new guidelines for sustainability reporting by Swedish state-owned companies. Stockholm: Regeringskansliet.
British Standards Institution (BSI) (2003). The SIGMA Guidlines - Putting
Sustainable Development Into Practice; A guide for organisations. London: BSI.
http://www.projectsigma.co.uk/Guidelines/SigmaGuidelines.pdf
[2016-04-26]
Bryman, A. & Bell, E. (2013). Företagsekonomiska forskningsmetoder. 2. uppl. Stockholm: Liber.
Brytting, T. (2005). Företagsetik. 2. uppl. Malmö: Liber.
BSI (2016a). Our History. http://www.bsigroup.com/en-GB/about-bsi/our-history/ [2016-03-21]
BSI (2016b). BS 7750:1992 Product Details.
http://shop.bsigroup.com/ProductDetail/?pid=000000000010880906
[2016-04-14]
BSI (2016c). AS/NZS 4801 Safety Management Systems.
http://www.bsigroup.com/en-AU/AS-4801-Safety-Management-Systems/
[2016-03-21]
BSI (2016d). BS 8800:1996 Product Details.
http://shop.bsigroup.com/ProductDetail/?pid=000000000000786867
[2016-04-14]
BSI (2016e). BS 8800:2004 Overview.
http://shop.bsigroup.com/ProductDetail/?pid=000000000030084888
[2016-04-14]
BSI (2016f). BS OHSAS 18001 - Occupational Health and Safety Management
(OHS). http://www.bsigroup.com/en-GB/ohsas-18001-occupational-health-and-safety/ [2016-03-21]
Cairns, D. R. (2006). On accounting for sustainable development and accounting for the environment. Resources Policy, 31 (4), 211-216.
Carroll, A. B. (2008). A history of corporate social responsibility: concepts and practices. I Crane, A., McWilliams, A., Matten, D., Moon, J. & Siegel, D. (red.)
The Oxford Handbook of Corporate Social Responsibility. Oxford: Oxford University
Carroll, A. B. (1991). The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. Business Horizons, 34 (4), 39–48.
Carroll, A. B. & Shabana, K. (2010). The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice. International
Journal of Management Reviews, 12 (1), 85-105.
CDP (2014). Strategic Plan 2014-16. https://www.cdp.net/Documents/CDP-strategic-plan-2014-2016.pdf [2016-03-18]
CDP (2016). About Us. https://www.cdp.net/en-US/Pages/About-Us.aspx
[2016-03-18]
Ceres (2016a). Exxon Valdez Oil Spill Leaves a Painful Legacy.
http://www.ceres.org/about-us/our-history/exxon-valdez-oil-spill-still-leaves-a-painful-legacy [2016-03-21]
Ceres (2016b). About Us. http://www.ceres.org/about-us [2016-03-21]
Christofi, A., Christofi, P. & Sisaye, S. (2012). Corporate sustainability: Historical development and reporting practices. Management Research Review, 35 (2), 157-172.
Clarkson, E. B. M. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20 (1), 92-117.
Dahlsrud, A. (2006). How Corporate Social Responsibility is Defined: An Analysis of 37 Definitions. Corporate Social Responsibility and Environmental
Management, 15 (1), 1-13.
Deegan, C. & Unerman, J. (2011). Financial Accounting Theory. 2. uppl. Berkshire: McGraw-Hill Education.
Deegan, C. (2002). The legitimising effect of social and environmental disclosures - a theoretical foundation. Accounting, Auditing & Accountability
Journal, 15 (3), 282-311.
Det Naturliga Steget (2016a). Om oss. http://www.detnaturligasteget.se/om-oss/ [2016-03-21]
Det Naturliga Steget (2016b). Vår metod.
http://www.detnaturligasteget.se/var-metod/ [2016-03-21]
Elkington, J. (1999). Cannibals with forks: the triplebottomline of 21st century business. Oxford: Capstone.
European Environment Agency (EEA) (1999). Environmental indicators: Typology
and overview. Köpenhamn: EEA.
Fagerström, A., Hartwig, F. & Lindberg, P. (2016). Redovisning av hållbart förädlingsvärde. Balans fördjupning. Nr 1 2016.
FAR Online (2001). FAR INFO Nr 8 2001 - 187. Ny förordning om miljöledning
och miljörevision inom EU.
http://www.faronline.se/Dokument/FAR_INFO/2001/FSI_Nr_08_2001/F
ARSRSINFO_2001_A0187/?query=iso+14001 [2016-03-14]
Frederick, W. C. (2008). Corporate social responsibility: deep roots, flourishing growth, promising future. I Crane, A., McWilliams, A., Matten, D., Moon, J. & Siegel, D. (red.) The Oxford Handbook of Corporate Social Responsibility. Oxford: Oxford University Press, ss. 522–531.
Friedman, M. (1970). The Social Responsibility of Business is to increase Its Profit. New York Magazine, the New York Times Company, September 13. Global Footprint Network (2014a). At A Glance.
http://www.footprintnetwork.org/en/index.php/GFN/page/at_a_glance/
[2016-03-21]
Global Footprint Network (2014b). Application Standards.
http://www.footprintnetwork.org/en/index.php/GFN/page/application_sta ndards/ [2016-03-21]
Global Reporting Initiative (GRI) (2000). Global Reporting Initiative -
Sustainability Reporting Guidelines on Economic, Environmental, and Social Performance.
Boston: GRI.
https://www.teicrete.gr/lei/lab/downloads/environmental_management/June2000Guideli nesA4.pdf [2016-04-07]
Global Reporting Initiative (GRI) (2002). Global Reporting Initiative -
http://www.epeat.net/documents/EPEATreferences/GRIguidelines.pdf
[2016-04-07]
Global Reporting Initiative (GRI) (2009). Global Reporting Initiative - Year in
Review 2008/2009. Amsterdam: GRI.
https://www.globalreporting.org/resourcelibrary/GRI-Year-in-Review-2008-2009.pdf [2016-04-25]
Global Reporting Initiative (GRI) (2013). G4 Sustainability Reporting Guidlines. Amsterdam: GRI.
Global Reporting Initiative (GRI) (2015). Sustainability and Reporting Trends in
2025 - Preparing for the future. The Second Analysis Paper of GRI’s Reporting 2025 Project October 2015. Amsterdam: GRI.
Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations & Society, 35 (1), 47-62. Gray, R. (2006). Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation? Accounting,
Auditing & Accountability Journal, 19 (6), 793-819.
Gray, R., Kouhy, R. & Lavers, S. (1995). Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure.
Accounting, Auditing & Accountability Journal, 8 (2), 47-77.
Gray, R. (1992). Accounting and environmentalism: An exploration of the challange of gently accounting for accountability, transparency and sustainability. Accounting, Organizations and Society, 17 (5), 399-425.
Greenhouse Gas Protocol (2012). About the GHG Protocol.
http://www.ghgprotocol.org/about-ghgp [2016-04-14]
GRI (2016). GRI’s History.
https://www.globalreporting.org/information/about-gri/gri-history/Pages/GRI's%20history.aspx [2016-04-07]
Gröjer, J. (2002) Grundläggande redovisningsteori. 5. uppl. Lund: Studentlitteratur. Hahn, R. & Kühnen, M. (2013). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59 (1), 5-21.
Hamilton, G. & Ó hÓgartaigh, C. (2009). The Third Policeman: “The true and fair view”, language and habitus of accounting. Critical Perspectives on Accounting, 20 (8), 910-920.
Hasnas, J. (1998). The normative theories of business ethics: a guide for the perplexed. Business Ethics Quarterly, 8 (1), 19-42.
Hedberg, C. J. & von Malmborg, F. (2003). The Global Reporting Initiative and Corporate Sustainability Reporting in Swedish Companies. Corporate Social
Responsibility and Environmental Management, 10 (3), 153-164.
IFAC (2016). International Standard on Assurance Engagements (ISAE) 3000
Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information.
https://www.ifac.org/publications-resources/international-standard-assurance-engagements-isae-3000-revised-assurance-enga
[2016-04-12]
ISAE (2014). What is ISAE 3000? http://www.isae3000.com/what-is-isae3402
[2016-04-12]
Isaksson, B. R., Garvare, R. & Johnson, M. (2015). The crippled bottom line – Measuring and managing sustainability. International Journal of Productivity and
Performance Management, 64 (3), 334-355.
ISO (2016a). The ISO
Story. http://www.iso.org/iso/home/about/the_iso_story.htm [2016-04-14] ISO (2016b). ISO 9000 - Quality management.
http://www.iso.org/iso/home/standards/management-standards/iso_9000.htm [2016-03-21]
ISO (2016c). ISO 26000 - Social Responsibility.
http://www.iso.org/iso/home/standards/management-standards/iso26000.htm [2016-03-14]
ISO (2016d). ISO 14001:2015.
http://www.iso.org/iso/home/store/catalogue_tc/catalogue_detail.htm?csnu
mber=60857 [2016-03-14]
ISO (2016e). ISO 45001 - Occupational health and safety.
ISO (2016f). ISO 14064-1:2006 About.
http://www.iso.org/iso/catalogue_detail?csnumber=38381 [2016-04-14]
ISO (2016g). New ISO 14064 standards provide tools for assessing and supporting greenhouse gas reduction and emissions trading.
http://www.iso.org/iso/home/news_index/news_archive/news.htm?refid=R ef994 [2016-04-14]
Jutterström, M. & Norberg, P. (2011). Företagsansvar - CSR som management idé. Lund: Studentlitteratur.
Kolk, A. & van Tulder, R. (2010). International business, corporate social responsibility and sustainable development. International Business Review, 19 (2), 119-125.
Larsen, A. K. (2009). Metod helt enkelt. Malmö: Gleerups Utbildning.
Levy, D. L., Brown, H. S. & De Jong, M. (2010). The contested politics of corporate governance: the case of the global reporting initiative. Business &
Society, 49 (1), 88-115.
Matten, D. & Moon, J. (2008). “Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility. Academy of Management Review, 33 (2), 404-424.
McWilliams, A. & Siegel, D. (2001). Corporate Social Responsibility: A Theory of Firm Perspective. Academy of Management Review, 26 (1), 117-127.
Merriam, S. (1994). Fallstudien som forskningsmetod. Lund: Studentlitteratur. Milne, J. M. & Gray, R. (2013). W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting. Journal
of Business Ethics, 118 (1), 13-29.
Moneva, J. M., Archel, P. & Correa, C. (2006). GRI and the camouflaging of corporate unsustainability. Accounting Forum, 30 (2), 121-137.
Mori, R. J., Best, J. P. & Cotter, J. (2014). Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon. Journal of
Mueller, M., Gomes dos Santos, V. & Seuring, S. (2009). The Contribution of Environmental and Social Standards Towards Ensuring Legitimacy in Supply Chain Governance. Journal of Business Ethics, 89 (1), 509–523.
Narodoslawsky, M. & Krotscheck, C. (2004). What can we learn from ecological valuation of processes with the sustainable process index (SPI) - the case study of energy production systems. Journal of Cleaner Production, 12 (1), 111-115.
Natural Capitalism Solutions (2016a). Mission.
http://natcapsolutions.org/about/mission/#.Vu_KK1Ket-U [2016-03-18]
Natural Capitalism Solutions (2016b). Principles.
http://natcapsolutions.org/about/principles/#.Vu_ZolKeuu4 [2016-03-21]
Naturvårdsverket (2015). Om EMAS – ett ambitiöst system för miljöledning.
http://www.naturvardsverket.se/emas [2016-03-14]
Näsi, J., Näsi, S., Phillips, N. & Zyglidopoulos, S. (1997). The Evolution of Corporate Social Responsiveness: An Exploratory Study of Finnish and Canadian Forestry Companies. Business & Society, 36 (3), 296-321.
O’Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory.
Accounting, Auditing & Accountability Journal, 15 (3), 344-371.
OECD (2016a). About the OECD. http://www.oecd.org/about/ [2016-04-07] OECD (2016b). OECD Guidelines for Multinational Enterprises.
http://www.oecd.org/corporate/mne/oecdguidelinesformultinationalenterpri ses.htm [2016-04-07]
Pava, M. L. (2007). A Response to “Getting to the Bottom of ‘Triple Bottom Line’”. Business Ethics Quarterly, 17 (1), 105-110.
Rivoli, P. & Waddock, S. (2011). First They Ignore You… The Time-Context Dynamic and Corporate Responsibility. California Management Review, 53 (2), 87-104.
Sachs, J. D. (2015). The Age of Sustainable Development. New York: Columbia University Press.
SAI (2015a). Social Accountability International (SAI). http://www.sa-intl.org/index.cfm?fuseaction=Page.ViewPage&pageId=490 [2016-03-18] SAI (2015b). About SAI.
http://www.sa-intl.org/index.cfm?fuseaction=Page.ViewPage&pageId=1365 [2016-03-18]
SAI (2015c). SA 8000 Standard and Documents. http://www.sa-intl.org/index.cfm?fuseaction=Page.ViewPage&pageId=937 [2016-03-18] SCAB (2016a). Ny standard CSR 2000:2012 för socialt ansvartagande organisationer.
http://www.svenskcertifiering.se/sida1.html?news=16081 [2016-04-13]
SCAB (2016b). CSR Certifiering- För det ansvarstagande företaget.
http://www.svenskcertifiering.se/csr-certifiering.html [2016-04-13] SFS 1995:1554. Årsredovisningslag (ÅRL). Stockholm: Justitiedepartementet. SFS 1999:1078. Bokföringslag (BFL). Stockholm: Justitiedepartementet.
Shea, M. & Hutchin, W. J. (2015). Can sustainability be a source of competetive advantage in the insurance industry? Journal of Competetiveness
Studies, 23 (4), 46-68.
Siew, R. (2015). A review of corporate sustainability reporting tools (SRTs).
Journal of Environmental Management, 164 (1), 180-195.
SIS (2016a). Detta är ISO 9001. http://www.sis.se/tema/ISO9001/Hur-du-certifierar-dig-mot-ISO-9001/ [2016-03-18]
SIS (2016b). Detta är ISO 14001. http://www.sis.se/tema/ISO14001/Hur-du-certifierar-dig-mot-ISO-14001/ [2016-03-14]
SIS (2016c). Vad är ISO 26000? http://www.sis.se/tema/iso26000/Vad-ar-ISO-26000/ [2016-03-14]
SIS (2016d). Miljöledningssystem - Krav och vägledning (ISO 14001:2004).
http://www.sis.se/standard/STD-38052?gclid=CLvb4Z31ycsCFWTecgodnSkJEg [2016-03-18]
SIS (2016e). OHSAS 18001 blir ISO 45001. http://www.sis.se/utbildning/utb-f556835 [2016-05-03]
Social Accountability International (SAI) (2014). Social Accountability 8000:
http://sa-intl.org/_data/n_0001/resources/live/SA8000%20Standard%202014.pdf
[2016-04-25]
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20 (3), 571-610.
Székely, F. & Knirsch, M. (2005). Responsible Leadership and Corporate Social Responsibility: Metrics for Sustainable Performance. European
Management Journal, 23 (6), 628-647.
The Sigma Project (2006). Introducing the SIGMA Guidelines.
http://www.projectsigma.co.uk/Guidelines/ [2016-05-03]
Thurén, T. (2007). Vetenskapsteori för nybörjare. 2. uppl. Stockholm: Liber. Ullmann, A. A. (1985). Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms. Academy of Management Review, 10 (3), 540-557.
UN Global Compact (2016a). What is the UN Global Compact?
https://www.unglobalcompact.org/what-is-gc [2016-03-18]
UN Global Compact (2016b). About the UN Global Compact.
https://www.unglobalcompact.org/about [2016-03-18]
UN Global Compact (2016c). Our mission.
https://docs.google.com/document/d/13i8EjtjbGLn82-W80KlmA8P-zQUDIBOK05AV2GEqbb4/edit [2016-03-18]
UN Global Compact (2016d). The Ten Principles of the UN Global Compact.
https://www.unglobalcompact.org/what-is-gc/mission/principles
[2016-03-18]
UN Global Compact (2016e). 17 Goals to Transform Our World.
https://www.unglobalcompact.org/what-is-gc/our-work/sustainable-development/17-global-goals [2016-03-18]
UNECE (2016). Sustainable development - concept and action.
United Nations Environment Programme (UNEP) (2006). Training Manual on
Integrated Environmental Assessment and Reporting in Africa.
http://www.unep.org/geo/pdfs/IEA_Africa_training_manual.pdf
[2016-04-13]
Van Marrewijk, M. (2003). Concepts and definitions of CSR and corporate sustainability: between agency and communion. Journal of Business Ethics, 44 (⅔), 95-105.
Waddock, A. S., Bodwell, C. & Graves, B. S. (2002). Responsibility: The new business imperative. Academy of Management Executive, 16 (2), 132-148.
WBCSD (2016a). About. http://www.wbcsd.org/about.aspx [2016-04-07]
WBCSD (2016b). Organization.
http://www.wbcsd.org/about/organization.aspx [2016-04-07]
World Business Counsil for Sustainable Development (WBCSD) & World Resources Institute (WRI) (2004). The Greenhouse Gas Protocol: A Corporate
Accounting and Reporting Standard. Washington: WBCSD & WRI.
http://www.ghgprotocol.org/files/ghgp/public/ghg-protocol-revised.pdf
[2016-04-14]
World Commission for Environment and Development (WCED) (1987).
Report of the World Commission on Environment and Development: Our Common Future.
Oslo: World Commission for Environment and Development.