Att redovisa eller Att inte redovisa, det är frågan!

: en undersökning av hur intressentanalyser redovisas inom hållbarhetsredovisning

Abstract

The traditional environmental reporting has past. Sustainability Reporting is further something that is becoming more and more prevalent in the society. Today, various frameworks and guidelines for sustainability reporting appear and are being used by Swedish companies and organizations.

Stakeholder analysis is a major part of sustainability reporting and the various frameworks advocates what the sustainability report should contain of. If the companies are to follow a specific framework they will get guidelines on what the stakeholder analysis should include but not how it should be presented.

The aim of this study is to describe and explain how companies, which are represented in the PricewaterhouseCoopers report (2009), present the stakeholder analysis in their sustainability reports. The essay is based on auditing of all the companies’ sustainability reports, to determine how the companies report their stakeholder analysis. To our help we have the developed analytical model. To complement this study, seven intervires were preformed which are of interest in this study.

The result of the study shows that the interviwed comapnies all follow the framework of GRI, in the determination of what the stakeholder analysis should include.guidelines in different ways. The companies present the guidelines in marixes, tables and some in linear form. The study also shows that experience and knowledge of sustainability reporting is very important in understanding how companies report their stakeholder analysis. It was clear that there is a difference in how public companies compared to the state-owned companies report their stakeholder analysis. Public companies tend to report more of the GRI guidelines of stakeholder analysis in their sustainability reports, but there were also differences in how they present their stakeholder analysis. The study showed that the public companies presented the stakeholder analysis more clearly then the state-owned companies.