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Vad är hållbarhetsredovisning?: En kartläggande litteraturstudie
Linköping University, Department of Management and Engineering, Business Administration.
Linköping University, Department of Management and Engineering, Business Administration.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
What is accounting for sustainability? : An investigative screening study of literature (English)
Abstract [sv]

Företag som upprättar så kallade hållbarhetsredovisningar har blivit allt vanligare. Dock råder det inom forskningen på området en oenighet om vad hållbarhetsredovisning egentligen är. En mängd olika begrepp används om vartannat och några klara definitioner finns inte fastlagda. Syftet med denna studie är därför att göra en kartläggning av de olika begrepp som används inom den globala, akademiska hållbarhetsredovisningslitteraturen för att utreda innebörden av dessa begrepp samt för att utreda hur dessa begrepp förhåller sig till varandra. Studien genomförs med hjälp av en litteraturstudie där 12 artiklar väljs ut genom ett intensitetsurval och sedan analyseras och jämförs med varandra. Resultatet av detta blir en kartläggning där de olika begreppens betydelse och inbördes relationer utrönas. Studien mynnar ut i fastläggandet av fem stycken huvudbegrepp inom området; sustainability reporting/accounting, TBL reporting/accounting, CSR reporting, FCA och environmental accounting som tillsammans kan anses representera huvuddragen för vad hållbarhetsredovisning egentligen är.

Abstract [en]

Companies claiming to be accounting for sustainability are becoming more and more common. However, within the research on the area there are some disagreements regarding what accounting for sustainability really is. A large quantity of terms and concepts are being used interchangeably and there are no clearly established definitions. The purpose with this study is therefore to constitute an investigative screening on the different terms and concepts used within the global, academic, sustainability accounting literature to investigate the meaning of these terms and concepts and also investigate how these terms and concepts are relating to each other. The study is conducted by performing a study of literature where 12 articles are chosen with the help of an intensity sample. Thereafter the articles are analyzed and compared. This results in a clarification of the meaning of the terms and concepts, and of the internal relations in between them.  The study leads to the establishment of five main terms and concepts within the area; sustainability reporting/accounting, TBL reporting/accounting, CSR reporting, FCA and environmental accounting that together can be seen to form a foundation of what accounting for sustainability really is.

Place, publisher, year, edition, pages
2012. , 97 p.
Keyword [en]
sustainability reporting, sustainability accounting, TBL reporting, TBL accounting, triple bottom line, CSR reporting, corporate social responsibility, FCA, environmental accounting
Keyword [sv]
Hållbarhetsredovisning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-81468ISRN: LIU-IEI-FIL-G--12/00842--SEOAI: oai:DiVA.org:liu-81468DiVA: diva2:552740
Subject / course
Bachelor Thesis in Business Administration (Kandidatuppsats i Företagsekonomi)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-09-24 Created: 2012-09-16 Last updated: 2012-09-24Bibliographically approved

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Vad är hållbarhetsredovisning?- En kartläggande litteraturstudie(1624 kB)644 downloads
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CiteExportLink to record
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Citation style
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