Då lagförslagets bestämmelser inte är implementerade ännu saknade vi grund för att studera de faktiska konsekvenserna av lagen. Förslag till vidare studier är därför att studera vilka konsekvenserna lagen faktiskt förde med sig för företagen samt om det blivit någon skillnad i rapporterna efter implementeringen och i så fall på vilket sätt.
Källförteckning
Litteratur
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Babiak, K. & Trendafilova, S. (2011). CSR and environmental responsibility: motives and pressures to adopt green management practices. Corporate Social Responsibility and Environmental Management, 18(1), ss. 11-24.
Barkland, M., Ljungberg, M. (2010). Konsten att hållbarhetsredovisa: vägledning för kommunikation och utveckling av hållbarhetsarbetet. Stockholm: SIS förlag.
Bhattacharyya, A. (2015). Corporate Social and Environmental Responsibility in an Emerging Economy: Through the Lens of Legitimacy Theory. Australasian Accounting Business &Finance Journal, 9(2), ss. 79-92.
Bollas-Araya, H.,Seguí-Mas, E. & Polo-Garrido, F. (2014). Sustainability reporting in European cooperative banks: An exploratory analysis. REVESCO: Revista de Estudios Cooperativos, (115), ss. 30-56
Bryman, A. & Bell, E. (2015). Business research methods. 4. ed., Oxford: University Press.
Bryman, A. & Bell, E. (2013). Företagsekonomiska forskningsmetoder. 2:1. uppl., Stockholm: Liber.
Carnevale, C., Mazzuca, M. & Venturini, S. (2012) Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value. Corporate Social Responsibility and Environmental Management, (19) 3, ss. 159-177.
Cho, C.H. & Patten, D.M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society, (32)7, ss. 639-647.
Claydon, J. (2011). A new direction for CSR: the short comings of previous CSR models and the rationale for a new model. Social Responsibility Journal, (7) 3, ss. 405-420.
Deegan, C., & Blomquist, C. (2006). Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizations and Society, 31 (4-5), ss.343-372.
Deegan, C. & Unerman, J. (2011). Financial Accounting Theory. 2.th Europeaned. UK: Mc Graw-Hill Higher Education.
DiMaggio, Paul J. & Powell, Walter W. (1983). The Iron cage revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. American Sociological Association, vol. 48, nr2, s. 147−160.
towards Corporate Social and Environmental Disclosure. International Journal of Economics and Finance, (4)12, ss. 240-251.
Eriksson-Zetterquist, U. Kalling, T & Styhre, A. (2006). Organisation och organisering. 2.uppl., Malmö: Liber.
Farache, F. & Perks, K.J. (2010). CSR advertisements: a legitimacy tool?. Corporate Communications: An International Journal, (15)3, ss. 235-248.
Frostenson, M., Helin, S. & Sandström, J. (2015). Hållbarhetsredovisning: grunder, praktik och funktion. 2.,uppl., Stockholm: Liber
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 and society, (35)1, ss. 47-62.
Habek, P. (2013). Analysis of the European Union regulatory requirments with implications for sustainability reporting. Universitatii Bucuresti. Analele. Seria Stiinte Economicesi Administrative, (7), ss. 23-42.
Hedberg, C. & von Malmborg, F. (2003). The Global Reporting initiative and corporate sustainability reporting in Swedish companies. Corporate Social Responsibility and Environmental Management, (10)3, ss.153 -164.
Hubbard, G. (2011). The Quality of the Sustainability Reports of Large International Companies: An Analysis. International Journal of Management, (28)3, ss. 824-848.
Isaksson, R. & Steimle, U (2009). What does GRI reporting tell us about corporate sustainability? The TQM Journal, (21)2, ss. 168-181.
Jacobsen, D. I. (2002). Vad, hur och varför? Om metodval i företagsekonomi och andra samhällsvetenskapliga ämnen. Lund: Studentlitteratur.
Khan, H., Azizul Islam, M., Kayeser Fatima, J. & Ahmed, K. (2011). Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence. Social Responsibility Journal, (7)3, ss. 347-362.
Kozlowski, A., Searcy, C. & Bardecki, M. (2015). Corporate sustainability reporting in the apparel industry: An analysis of indicators disclosed. International Journal of Productivity and Performance Management, (64)3, ss. 377-397
Larsson, L-O. & Ljungdahl, F. (2008). License to operate: CSR och hållbarhetsredovisning i praktiken. Stockholm: Ekerlid.
Lock, I. & Seele, P. (2015). Analyzing Sector‐Specific CSR Reporting: Social and Environmental Disclosure to Investors in the Chemicals and Banking and Insurance Industry. Corporate Social Responsibility and Environmental Management, (22)2, ss. 113-128.
Manetti, G. & Toccafondi, S. (2012). The Role of Stakeholders in Sustainability Reporting Assurance. Journal of Business Ethics, (107)3, ss. 363-377.
Nazari, J.A., Herremans, I.M. & Warsame, H.A. (2015). Sustainability reporting: external motivators and internal facilitators. Corporate Governance, (15)3, ss. 375-390.
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, ss. 344-371.
Schaltegger, S. & Burritt, R.L. (2010). Sustainability accounting for companies: catch phrase or decision support for business leaders? Journal of World Business, vol. (45)4, ss. 375-384. Tetrault Sirsly, C. & Sur, S. (2013). Strategies for sustainability initiatives: why ownership matters. Corporate Governance, (13)5, ss. 541-550.
Vormedal, I. & Ruud, A. (2009). Sustainability reporting in Norway- an assessment of performance in the context of legal demands and socio-political drivers. Business Strategy and the Environment, (18)4, ss. 207-222.
Elektroniska källor
Alestig, P. (2015). Svenskt Näringsliv rasar mot regeringens hållbarhetslag. SVD Näringsliv, 28 april
http://www.svd.se/svenskt-naringsliv-rasar-mot-regeringens-hallbarhetslag [2016-01-27].
Gina Tricot (2014b). Hållbarhetsredovisning 2014.
http://www.ginatricot.com/cms/system/csr/footer/pdf/gina_hr_original_150810.pdf
[2016-04-02]
Gina Tricot (2016a). Miljöpolicy, Uppförandekod.
http://www.ginatricot.com/se/sv/csr/where [2016-04-02]
Gina tricot (2016b). Om Gina Tricot
http://www.ginatricot.com/cse/sverige/foretaget/lar-kanna-oss/csecontent-csecorporate-csecorporatepage-p1.html [2016-04-02]
Gina Tricot (2014a). Årsredovisning 2014. Tillgänglig: Retriever Business
Global Reporting Initiative (GRI) (2000-2006). G3-Riktlinjer för hållbarhetsredovisning.
https://www.globalreporting.org/resourcelibrary/GRI-G3-Swedish-Reporting-Guidelines.pdf [2016-01-26]
Handelsbanken (2015). Årsredovisning 2015 med hållbarhetsredovisning.
http://handelsbanken.se/shb/inet/icentsv.nsf/vlookuppics/investor_relations_q-rapporter_hb_2015_sv_arsredovisning/$file/hb_2015_sv_arsredovisning.pdf [2016-04-02]
Howitt, R. (2014). The EU law on non-financial reporting- how we got there. The Guardian, 16 April
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Justitiedepartement (2014). Företagens rapportering om hållbarhet och mångfaldspolicy, (Ds 2014:45). Stockholm: Justitiedepartementet.
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Justitiedepartement (2016). Lagrådsremiss, Företagens rapportering om hållbarhet och mångfaldspolicy. Stockholm: Justitiedepartementet.
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KappAhl (2016). Kapporna som förändrade en hel bransch.
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KappAhl (2014/2015a). Delrapport årsredovisning 2014/2015 med hållbarhetsredovisning.
http://www.kappahl.com/globalassets/about-kappahl-corporate/documents/ir-documents/annual--interim-reports/20142015/kappahl_arsredovisning2015_del1.pdf
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KappAhl (2014/2015b). Delrapport årsredovisning 2014/2015 med hållbarhetredovisning.
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