Förslag till vidare forskning

Då vi såg att kontrollägarna hade en väldigt låg förklaringsgrad på ansvarsredovisning i förhållande till de andra variablerna som tidigare undersökningar visat haft en signifikant påverkan anser vi inte att det är meningsfullt att forska vidare om ägarnas påverkan på ansvarsredovisning i denna form. En väg att gå kan vara att undersöka företagens ansvarsarbete och inte redovisningen som vi gjort men detta skulle kräva en ingående och tidskrävande fallstudie.

Då företagens kontrollägarförhållande inte var så dynamiska och förändrande som vi

för att se hur ansvarsredovisningen förändrats ge bättre kausalsamband för att se vilket som kommer först, ägaren eller ansvarsredovisningen. En sådan undersökning kan även ge data om vilka företag som var tidigast med att införa ansvarsredovisning och se om det finns någon koppling till ägarkategorier.

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Bilagor

Bilaga 1: Folksams Index för ansvarsfullt företagande (2011) Bilaga 2 – Korrelationsanalys

Bilaga 3 – Korrelationsanalys för Procentuell andel utländska ägare Bilaga 4: Enkäten

Bilaga 5: Brev till enkäten

Bilaga 6: Analys av företag med förändrad kontrollägare