Fullständighetsprincipen i hållbarhetsredovisningen : En fördjupning samt en tillämpning

• Main Authors: Zimic, Aldin, Wrigsell, Josefine
• Format: Others
• Language: Swedish
• Published: Örebro universitet, Handelshögskolan vid Örebro Universitet 2013
• Subjects: sustainability reporting; GRI; completeness; existence; degree; indicator; aspect; real reporting; alleged reporting
• Online Access: http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-29780

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area. This creates not only a deeper understanding of the principle of completeness, but also an understanding of how the completeness in reporting in the area of human rights seems to be in large Swedish companies. In this paper, a quantitative content analysis has been used. This was done either on the corporate sustainability report or on the annual report in the case the sustainability report was included there. The conclusion that can be drawn is that there are deficiencies in the completeness both in terms of the existence of aspects and indicators, but also in the degree of the reporting. Additionally, the completeness also deficiencies in the comparison between the real and the alleged reporting.