• No results found

Sammanfattning och förslag till vidare forskning

7. Slutsats

7.5 Sammanfattning och förslag till vidare forskning

Sammanfattningsvis anser vi att hållbarhetsrapportering är något som alla företag borde utföra på någon nivå eftersom det finns många aspekter som kan gynnas, inte endast samhället och miljön utan även företag. Därför är det en viktig uppgift för företagen och professionella organisationer att jobba tillsammans för att möjliggöra införandet av ett rapporteringssystem som inkluderar alla som har någon slags påverkan. Det är ett grundläggande behov för att kunna uppnå hållbarhet och bevara våra resurser även för framtida generationer.

108

Vidare forskning skulle kunna riktas mot att undersöka vilka rapporter som har

informationsinnehåll som liknar eller är detsamma som innefattas i en hållbarhetsrapport och hur kommunikation skulle kunna förstärkas mellan olika myndigheter för att spara resurser på det administrativa arbetet med rapporteringen.

Det ska även undersökas mer ingående en större krets av småföretag angående varför de inte utför hållbarhetsrapportering.

109

Källförteckning

Allwood, C. M., & Erikson, M. G. (1999). Vetenskapsteori för psykologi och andra

samhällsvetenskaper. Lund: Studentlitteratur.

Alestig, P., (2013, 22 oktober). EU vill tvinga storbolag till större fokus på hållbarhet. SvD

NÄRINGSLIV. Nedladdad februari 26, 2014, Webbsida:

http://www.svd.se/naringsliv/nyheter/varlden/eu-vill-tvinga-storbolag-till-storre-fokus-pa-hallbarhet_8644068.svd

Bithas, K. (2011). Sustainability and externalities: Is the internalization of externalities a sufficient condition for sustainability? Ecological Economics, 70(10), 1703-1706,

Boiral, O. (2013). Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Accounting, Auditing & Accountability Journal, 26(7), 1036-1071.

Borghesi, S., & Vercelli, A. (2003). Sustainable Globalisation. Ecological Economics, 44(1), 77-89.

Borglund, T., Frostenson, M. & Windell K. (2010). Effekterna av hållbarhetsredovisning: en

studie av konsekvenserna av de nya riktlinjerna om hållbarhetsinformation i statligt ägda företag. Nedladdad februari 26, 2014, Webbsida:

http://www.government.se/content/1/c6/15/23/50/588f17ea.pdf

Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information - A dual test of media agenda setting theory and legitimacy theory. Accounting

and Business Research, 37(1), 21-41.

Bryman, A., & Bell, E. (2013). Företagsekonomiska forskningsmetoder. Stockholm: Liber AB.

Cho, C. H., Freedman, M., & Patten, D. M. (2010). Corporate disclosure of environmental capital expenditures: A test of alternative theories. Accounting, Auditing & Accountability

Journal, 25(3), 486-507.

Clarkson, M. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20(1), 92-118.

Cowan, S., Deegan, C. (2010). Corporate disclosure reactions to Australia’s first national emission reporting scheme. Accounting &Finance, 51(2), 409-436.

Dagens Industri, Nedladdad februari 25, 2014, Webbsida: http://www.di.se/borssidor/large-cap/

Dearing, J. W., & Rogers, E. M. (1996). Agenda setting. Thousand Oaks, CA: Sage publications. Nedladdad mars 2, 2014, Webbsida:

http://www.google.se/books?hl=sv&lr=&id=JeQFd9GqheAC&oi=fnd&pg=PR7&dq=Dearing ,+J.W.+och+Rogers,+E.M.%281996%29+Agenda+setting,+Sage+publications,+Thousand+O

110

aks,+CA.&ots=_LBD3AbbZb&sig=y7uCAdn8oKecYiCPfuLHwSstlCM&redir_esc=y#v=on epage&q&f=false

Deegan, C., Rankin, M., & Tobin, J., (2000). An examination of the corporate social and environmental disclosures of BHP from 1983-1997. A test of legitimacy theory. Accounting,

Auditing & Accountability Journal, 15(3), 312-343.

Deegan, C., (2002). Introduction – The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311.

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), 343-372.

Deegan, C., & Unerman J., (2011). Financial accounting theory, Second European Edition, McGraw-Hill Education (UK) Limited.

De Veaux, R. D., Velleman, P. F., & Bock, D. E., (2012). Stats: Data and Models. Pearson Education

De Villiers, C., & Van Staden, C. J. (2010). Shareholders’ requirements for corporate environmental disclosures: A cross country comparison. The British Accounting Review, 42(4), 227-240.

De Villiers, C., & Van Staden, C. J. (2011). Where firms choose to disclose voluntary environmental information. Journal of Accounting and Public Policy, 30(6), 504-525. Dhalival, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2009). Voluntary non-financial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review, 86(1), 59-100.

Donohoe, M., (2002). Causes and health consequences of environmental degradation and social injustice. Social Science & Medicine, 56(3), 573-587.

Eliasson, A. (2010). Kvantitativ metod från början. Lund: Studentlitteratur AB European Commission, Nedladdad april 23, 2014, Webbsida:

http://ec.europa.eu/internal_market/accounting/non-financial_reporting/index_en.htm

Evangeline, E. T., Kloot,L., Clarkson, P. (2010). Extending the application of stakeholder influence strategies to environmental disclosures: An exploratory study from a developing country. Accounting, Auditing & Accountability Journal, 23(8),1032 – 1059.

EY, & Boston College Center for Corporate Citizenship (2013), Value of sustainability

reporting. Nedladdad mars 3, 2014, Webbsida:

http://www.ey.com/Publication/vwLUAssets/EY

-Value_of_sustainability_reporting/$FILE/EY-Value-of-Sustainability-Reporting.pdf Fassin, Y., (2008). The Stakeholder Model Refined. Journal of Business Ethics, 84(1), 113-135.

111

Forehand, M. R., & Grier, S. (2003). When is honesty the best policy? The effect of stated company intent on consumer skepticism. Journal of Consumer Psychology, 13(3), 349–356. Friedman, A., & Miles, S. (2002). Developing stakeholder theory. Journal of Management

Studies, 39(1), 1-21.

Gamerschlag, R., Möller, K., & Verbeeten, F. (2010). Determinants of voluntary CSR disclosure: Empirical evidence from Germany. Review of Managerial Science, 5(2-3), 233-262.

Gibson, K., (2012). Stakeholders and sustainability: An evolving theory. Journal of Business

Ethics, 109(1), 15-25.

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 and

Accountability Journal, 8(2), 47-77.

Gray, S. J. (1988). Towards a Theory of Cultural Influence on the Development of

Accounting Systems Internationally. A Journal of Accounting, Finance and Business Studies,

24(1), 1-15.

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), 47-62.

GRIa (2013). Nedladdad februari, 3, 2014, Webbsida:

https://www.globalreporting.org/information/news-and-press-center/Pages/GRI-celebrates-new-era-for-non-financial-information-disclosure-in-the-EU.aspx

GRIb (2013). What is GRI?, Nedladdad februari 3, 2014, Webbsida:

https://www.globalreporting.org/information/about-gri/what-is-GRI/Pages/default.aspx

Harte, G., Owen, D. (1991). Environmental Disclosure in the Annual Reports of British Companies: A Research Note. Accounting, Auditing & Accountability Journal. 4(3), 51-61. Herbohn, K., (2005). A full cost environmental accounting experiment. Accounting,

Organizations and Society, 30(6), 519-536.

Holland, L., & Foo, Y. B. (2001). Differences in environmental reporting practices in the UK and the US: The legal and regulatory context. The British Accounting Review, 35(1), 1-18. Islam, M. A., & Deegan, C. (2010). Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. Accounting and Business Research, 40(2), 131-148.

Jeroen, C. J.M. van den Bergh. (2010). Externality or sustainability economics? Ecological

Economics, 69(11), s. 2047-2052.

112

Johanson, N., & Thomasfolk, H. (2013). Hållbarhetsredovisning – för vem och vad? Hur ser

analytiker, konsulter och förvaltare på hållbarhetsredovisning? (Kandidatuppsats) Gävle:

Högskolan i Gävle, Akademin för Utbildning och Ekonomi. Nedladdad mars 4, 2014, Webbsida:

http://www.diva-portal.org/smash/get/diva2:694211/FULLTEXT01.pdf

Jones, M. J., (2010). Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. Accounting Forum, 34(2), 123-138.

KPMG International Cooperative. (2013). The KPMG Survey of Corporate Responsibility

Reporting 2013 (131018). Netherlands: KPMG International Cooperative.Nedladdad mars 5, 2014, Webbsida:

http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/corporate-responsibility/Documents/kpmg-survey-of-corporate-responsibility-reporting-2013.pdf Kvale, S., Brinkmann, S. (2009), Den kvalitativa forskningsintervjun, Lund: Studentlitteratur AB

Larrinaga, C., Carrasco, F., Correa C., Llena, F., & Moneva J. (2002).Accountability and accounting regulation: The case of the Spanish environmental disclosure standard. The

European Accounting Review, 11(4), 723-740.

Meek, G. K., Roberts, C. B., Gray, S. J., (1995). Factors Influencing Voluntary Annual Report Disclosures by U.S., U.K. and Continental European Multinational Corporations. Journal of

International Business Studies. 26(3), 555-572.

Newson, M., Deegan, C. (2002). Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. The International

Journal of Accounting. 37(2). 183-213.

Nordic Council of ministers. (2012). Nordic Strategy for Corporate Social Responsibility. (ANP 2012:755). Denmark: Nordic Council of ministers 2012. Nedladdad februari 26, 2014, Webbsida:

http://www.norden.org/sv/publikationer/publikationer/2012-755

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.

O’Dwyer, B., (2000). Managerial perceptions of corporate social disclosure. An Irish story.

Accounting, Auditing & Accountability Journal, 15(3), 406-436.

Peck, P., & Sinding, K. (2001). Environmental and social disclosure and data richness in the mining industry. Business Strategy and the Environment, 12(3), 131-146.

Pindyck, R. S., Rubinfeld, D. L. (2009). Microeconomics. Pearson Education. Rahman, S. (2011). Evaluation of Definitions: Ten Dimensions of Corporate Social Responsibility. World Review of Business Research, 1(1), 166-176.

113

Regeringskansliet, Utrikesdepartementet. (2013) Hållbart företagande - Plattform för svenskt

agerande. (UD 13.031). Regeringskansliet, Utrikesdepartementet. Nedladdad februari 27,

2014, Webbsida:

http://www.regeringen.se/content/1/c6/20/90/35/1d9ca375.pdf

Shuili D., Bhattacharya, C. B., & Sen, S. (2010). Maximizing Business Returns to Corporate Social Responsibility (CSR): The Role of CSR Communication. International Journal of

Management Reviews, 12(1), 8-19.

Sohlberg, P., & Sohlberg, B-M. (2009). Kunskapens former. Malmö: Liber AB.

Tagesson, T., Blank, V., Broberg, P., & Collin, S.O. (2009). What explains the extent and content of social and environmental disclosures on corporate websites: A study of social and environmental reporting in Swedish listed corporations. Corporate Social Responsibility and

Environmental Management, 16(6), 352-364.

Ten, E. E., Kloot,L., Clarkson, P. (2010). Extending the application of stakeholder influence strategies to environmental disclosures: An exploratory study from a developing country.

Accounting, Auditing & Accountability Journal, 23(8),1032 – 1059.

Tinker, A., & Neimark, M. (1987). The role of annual reports in gender and class

contradictions at General Motors: 1917-1976. Accounting, Organisations and Society, 12(1), 71-88.

Thomassen, M. (2007) Vetenskap, kunskap och praxis, Malmö: Gleerups Utbildning AB Thurén,T. (2007). Vetenskapsteori för nybörjare, Malmö: Liber AB

Trost, J. (2007). Enkätboken, Studentlitteratur AB

Trost, J. (2010). Kvalitativa intervjuer. Lund: Studentlitteratur AB

Ullman, 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. The

Academy of Management Review, 10(3), 540-557.

Van der Laan, J., Adhikari, A., & Tondkar, R. (2005). Exploring differences in social disclosures internationally: A stakeholder perspective. Journal of Accounting and Public

Policy. 24(2), 123-151.

Van der Laan, J., Adhikari, A., Tondkar R., & Andrews, R. (2009). The impact of corporate social disclosure on investment behavior: A cross-national study. Journal of Accounting and

Public Policy, 29(2), 177-192.

Varenova, D., Samy, M., & Combs, A. (2012). Corporate social responsibility and

profitability: trade-off or synergy. Perceptions of executives of FTSE All-Share companies.

Sustainability Accounting, Management and Policy Journal, 4(2), 190-215.

Veil, J., (2014, 21 januari) Robert Rubin Off in Accounting Wilderness. Bloomberg View. Nedladdad februari 27, 2014, Webbsida:

http://www.bloomberg.com/news/2014-01-21/robert-rubin-off-in-accounting-wilderness.html

114

Wartick, S. L. & Mahon, J. F. (1994). Toward a substantive definition of the corporate issue construct: a review and synthesis of the literature. Business and Society, 33(3), 293-311. Wood, D. J. (2010). Measuring Corporate Social Performance: A Review. International

Journal of Management Reviews, 12(1), 50-84.

Yoon, Y., Gurhan-Canli, Z., & Schwarz, N. (2006). The effect of corporate social responsibility (CSR) activities on companies with bad reputations. Journal of Consumer

115