Hållbarhetsrapportering är idag ett viktigt verktyg för att belysa det hållbarhetsengagemang ett företag har. Finansiell redovisning regleras idag på många sätt i syfte att utgöra underlag för beslutsfattande. För att även hållbarhetsrapporterna ska fullgöra sitt syfte krävs att dessa är trovärdiga, jämförbara och fullständiga. I dagsläget lämnar hållbarhetsrapporterna stora utrymmen för tolkning. För att tids nog åstadkomma kvalitet och jämförbarhet i hållbarhetsrapporterna krävs mer och omfattande forskning. Det skulle vara av intresse att undersöka i vilken utsträckning det dagliga hållbarhetsarbetet avspeglar hållbarhets- rapporteringen. På så sätt skulle en studie om jämförbarhet i praktiken och teorin vara intressant för att undersöka om företags hållbarhetsarbete skiljer sig i samma utsträckning som företags hållbarhetsrapporter. En sådan studie skulle dessutom vara intressant att göra med hjälp av del en kvalitativ innehållsanalys och dels djupgående intervjuer. På så sätt skulle framtida forskare kunna redogöra för en nyanserad och övergripande helhetsbild av företagens hållbarhetsengagemang.
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