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Hållbarhetsredovisning i konfektionsbranschen: En ständig anpassningsprocess
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2016 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Sustainability Reporting : An on-going adjustment process (English)
Abstract [sv]

Introduktion: Hållbarhet har blivit en naturlig del av företagens rapportering, därredovisningen i Sverige idag tillämpas som en frivilligrapportering. Tidigare studier presenterar skillnader avseende hur hållbarhet redovisas, men även att det finns branschspecifika överrensstämmelser. Konfektionsbranschen är av intresse att studera då tillverkningen inte alltid ger uppsyn över de hållbarhetsrelaterade aspekterna samtidigt som branschen har en stor mängd intressenter att bemöta. Genom att studera över tid erhålls en ökad förståelse för hur hållbarhetsredovisningen har utvecklats.

Syfte: Syftet med denna uppsats är att utforska vad konfektionsbranschen redovisat om hållbarhet samt kartlägga mönster över hur detta har förändrats över tid.

Metod: En kvalitativ studie som tillämpar en deduktiv ansats med induktiva inslag. Studien utformas som en longitudinell fallstudie där analysenheterna Björn Borg, H&M, KappAhl och Odd Molly utgör konfektionsbranschen noterad på Nasdaq Stockholm mellan åren 2007-2014. Insamling av data består av årsredovisningar och hållbarhetsrapporter.

Slutsats: Studien har urskilt ekonomi, socialt/etiskt, miljö och adaption som branschspecifika faktorer i hållbarhetsredovisningen. Vidare har utvecklingen över vad som redovisas inom dessa faktorer indikerat processer som driver utvecklingen av hållbarhetsredovisningen. Det har medfört en branschspecifik modell som illustrerar utvecklingen av hållbarhetsredovisningen över den studerade perioden mellan åren 2007-2014.

Abstract [en]

Introduction: Sustainability has become an integral part of corporate reporting and is applied as a voluntary reporting in Sweden. Previous studies show differences both regarding how sustainability is reported but also between industries. The clothing industry is interesting to study since the production does not always give a direct supervision of the sustainability-related aspects even though the industry has a large number of interested parties to consider. By studying sustainability reporting over time a better understanding of its development is obtained.

Purpose: The purpose of this paper is to explore what the clothing industry account for sustainability and to identify patterns of how this has affected the sustainability reporting over time.

Method: This study applies a deductive approach with inductive elements. The study is designed as a longitudinal case study in which analysis units Bjorn Borg, H&M, KappAhl and Odd Molly, represent the clothing industry listed on Nasdaq Stockholm between the years 2007-2014. Collection of data consists of annual reports and sustainability reports.

Conclusion: The study has identified economics, social/ethical, environmental and adaptation to industry-specific factors in the sustainability report. Furthermore, the evolution of what is reported in these factors indicated processes that drive the development of the sustainability report. This has resulted in an industry-specific model that illustrates the evolution of sustainability reporting over the period 2007-2014.

Place, publisher, year, edition, pages
2016. , 101 p.
Keyword [en]
Sustainability reporting, adjustment process
Keyword [sv]
Hållbarhetsredovisning, konfektionsbranschen, anpassningsprocess
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-131972ISRN: LIU-IEI-FIL-A--16/02250--SEOAI: oai:DiVA.org:liu-131972DiVA: diva2:1034736
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2016-10-13 Created: 2016-10-13 Last updated: 2016-10-13Bibliographically approved

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