I den här studien undersöks endast hållbarhetsredovisning som en total omfattning och inte på ett djupare plan. Framtida studier skulle kunna ta vid där vår studie slutar och ytterligare utforska ämnet hållbarhetsredovisning i privata och kommunala bostadsbolag, men i stället fokusera på om det finns några skillnader i vilka delar av
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hållbarhetsredovisningen bolagen fokuserar på. Därmed skulle forskningen ytterligare kunna förklara eventuella skillnader mellan privata och kommunala bolag och nyansera bilden av deras hållbarhetsredovisning då det är möjligt att privata bostadsbolag i dagsläget lägger mer vikt vid en del av hållbarhetsredovisningen än vad kommunala bostadsbolag gör.
En fortsatt studie skulle även kunna genomföra en liknande studie men på ett longitudinellt sätt och då främst jämföra hållbarhetsredovisningen före och efter det lagstadgade kravet på hållbarhetsredovisning som infördes från och med räkenskapsåret 2017. Utöver en studie i tid skulle en sådan undersökning dra nytta av den ökade omfattning företag som då måste uppföra hållbarhetsredovisning och därmed även kunna genomföra en studie med ett större urval och således kunna dra mer generaliserbara slutsatser.
Ett möjligt sätt att genomföra en studie inom ämnet hade varit att göra det med ett kvalitativt tillvägagångssätt för att i stället för att förklara omfattningen av hållbarhetsredovisning förklara de bakomliggande orsakerna till varför bolagen upprättar hållbarhetsredovisning. En sådan studie skulle kunna ge svar på andra frågor och komplettera bilden med hur det ser ut i dagsläget genom att svara på varför det ser ut som det gör. Därmed skulle den studien kunna identifiera vilka faktorer som driver privata och kommunala bostadsbolag till att hållbarhetsredovisa.
I denna studie användes främst årsredovisningar och hållbarhetsredovisningar som underlag för analys av omfattningen av hållbarhetsredovisningen. Med en modernare kommunikation där allt mer information flyttas till internet och läggs ut på företagens hemsidor, finns det flera primära källor som kan användas som underlag för att studera omfattningen av hållbarhetsredovisning. Förslaget är därför att fortsatt forskning kan göras genom insamling från andra källor än de rapporter och officiella redovisningar som företagen använder sig av för att förmedla arbetet med hållbarhet.
Slutligen är ett förslag att fortsatta studier skulle kunna basera datainsamling på en kodningsmall antingen utformad utifrån GRI:s riktlinjer eller en omarbetad variant av den i studien använda Hackston och Milne-varianten (1996). Genom det tillvägagångssättet skulle hållbarhet i form av ekonomiska faktorer kunna inkluderas för att bredda synen på
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hållbarhetsredovisning och eventuellt få andra resultat än de som uppnåddes i den här studien.
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Appendix A - Vägledning av Hackston & Milne (1996)
Environment
(1) Environmental pollution
● pollution control in the conduct of the business operations; capital, operating and research and development expenditures for pollution abatement;
● statements indicating that the company’s operations are non-polluting or that they are in compliance with pollution laws and regulations;
● statements indicating that pollution from operations has been or will be reduced; ● prevention or repair of damage to the environment resulting from processing or
natural resources, e.g. land reclamation or reforestation;
● conservation of natural resources, e.g. recycling glass, metals, oil, water and paper;
● using recycled materials;
● efficiently using materials resources in the manufacturing process; ● supporting anti-litter campaigns;
● receiving an award relating to the company’s environmental programmes or policies;
● preventing waste. (2) Aesthetics
● designing facilities harmonious with the environment;
● contributions in terms of cash or art/sculptures to beautify the environment; ● restoring historical buildings/structures.
(3) Other
● undertaking environmental impact studies to monitor the company’s impact on the environment;
● wildlife conservation;
● protection of the environment, e.g. pest control.
Energy
● conservation of energy in the conduct of business operations; ● using energy more efficiently during the manufacturing process; ● utilizing waste materials for energy production;
● disclosing energy savings resulting from product recycling; ● discussing the company’s efforts to reduce energy consumption; ● disclosing increased energy efficiency of products;
● research aimed at improving energy efficiency of products; ● receiving an award for an energy conservation programme; ● voicing the company’s concern about the energy shortage; ● disclosing the company’s energy policies.
60 Employee health and safety
● reducing or eliminating pollutants, irritants, or hazards in the work environment; ● promoting employee safety and physical or mental health;
● disclosing accident statistics;
● complying with health and safety standards and regulations; ● receiving a safety award;
● establishing a safety department/committee/policy; ● conducting research to improve work safety; ● providing low cost health care for employees. Employee other
(1) Employment of minorities or women
● recruiting or employing racial minorities and/or women;
● disclosing percentage or number of minority and/or women employees in the workforce and/or in the various managerial levels;
● establishing goals for minority representation in the workforce; ● programme for the advancement or minorities in the workplace;
● employment of other special interest groups, e.g. the handicapped, ex-convicts or former drug addicts;
● disclosures about internal advancement statistics. (2) Employee training
● training employees through in-house programmes;
● giving financial assistance to employees in educational institutions or continuing education courses;
● establishment of trainee centres. (3) Employee assistance/benefits
● providing assistance or guidance to employees who are in the process of retiring or who have been made redundant;
● providing staff accommodation/staff home ownership schemes; ● providing recreational activities/facilities.
(4) Employee remuneration
● providing amount and/or percentage figures for salaries, wages, PAYE taxes, superannuation;
● any policies/objectives/reasons for the company’s remuneration package/schemes.
(5) Employee profiles
● providing the number of employees in the company and/or at each branch/ subsidiary;
● providing the occupations/managerial levels involved;
● providing the disposition of staff – where the staff are stationed, and the number involved;
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● providing statistics on the number of staff, the length of service in the company and their age groups;
● providing per employee statistics, e.g. assets per employee and sales per employee;
● providing information on the qualifications of employees recruited. (6) Employee share purchase schemes
● providing information on the existence of or amount and value of shares offered to employees under a share purchase scheme or pension programme;
● providing any other profit sharing schemes.
(7) Employee morale
● providing information on the company/management’s relationships with the employees in an effort to improve job satisfaction and employee motivation; ● providing information on the stability of the workers’ jobs and the company’s
future;
● providing information on the availability of a separate employee report; ● providing information about any awards for effective communication with
employees;
● providing information about communication with employees on management styles and management programmes which may directly affect the employees.
(8) Industrial relations
● reporting on the company’s relationship with trade unions and/or workers; ● reporting on any strikes, industrial actions/activities and the resultant losses in
terms of time and productivity;
● providing information on how industrial action was reduced/negotiated.
(9) Other
● improvements to the general working conditions – both in the factories and for the office staff;
● information on the reorganization of the company/discussions/branches which affect the staff in any way;
● the closing down of any part of the organization, the resultant redundancies created, and any relocation/retraining efforts made by the company to retain staff;
● information and statistics on employee turnover;
● information about support for day-care, maternity and paternity leave. Products
(1) Product development
● information on developments related to the company’s products, including its packaging, eg. making containers reusable;
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● the amount/percentage figures of research and development expenditure and/or its benefits;
● information on any research projects set up by the company to improve its product in any way.
(2) Product safety
● disclosing that products meet applicable safety standards; ● making products safer for consumers;
● conducting safety research on the company’s products;
● disclosing improved or more sanitary procedures in the processing and preparation of products;
● information on the safety of the firm’s product. (3) Product quality
● information on the quality of the firm’s products as reflected in prizes/awards received;
● verifiable information that the quality of the firm’s product has increased (e.g. ISO 9000).
Community involvement
● donations of cash, products or employee services to support established community activities, events, organizations, education and the arts; ● summer or part-time employment of students;
● sponsoring public health projects; ● aiding medical research;
● sponsoring educational conferences, seminars or art exhibits; ● funding scholarship programmes or activities;
● other special community related activities, e.g. opening the company’s facilities to the public;
● supporting national pride/government sponsored campaigns;
● supporting the development or local industries or community programmes and activities.
Others
(1) Corporate objectives/policies: general disclosure of corporate
objectives/policies relating to the social responsibility of the company to the various segments of society.
(2) Other: disclosing/reporting to groups in society other than shareholders and employees, e.g. consumers; any other information that relates to the social responsibility of the company.
Decision rules for social disclosures
● Discussion of directors’ activities are not to be included as a discussion on employees.
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● All sponsorship activity is to be included no matter how much it is advertising. ● All disclosures must be specifically stated, they cannot be implied.
● Good/neutral/bad classifications to be determined from perspective of the stakeholder group involved.
● If any sentence has more than one possible classification, the sentence should be classified as to the activity most emphasized in the sentence.