Direktiv om granskning i svenska statliga bolag
: en lukrativ eller destruktiv upplevelse?

  • Maria Gustavsson
  • Sabina Zigon
  • Eva Melin

    Student thesis: Bachelor


    "… development that meets the needs of the present world without compromising the ability of future generations to meet their own needs".

    The above quote is how The Brundtland Report defines sustainable development. It is all about the importance of companies implementing and balancing economic, social and environmental dimensions. Lately these fields of responsibility have become a more and more important function for businesses as well as in society. In Sweden, governmentally owned companies are under the obligation to report their consideration of the above mentioned fields of responsibility. Furthermore the obligation also includes ensuring the quality of the sustainability report.

    The purpose of this thesis is to describe and explain advantages companies perceive with the governmental obligation. In addition to this, the thesis intends to describe whether companies with an audit engagement review are able to emphasize advantages to a greater extent than companies with a review engagement. By means of qualitative and quantitative inquiry we explain whether perceived advantages can be placed on a level with those incentives various theories consider to drive companies into reporting sustainability or not.

    Results of the study indicate that the review assignment results in perceived advantages irrespective of which review engagement that have been used. Any significant differences were however not able to state; neither between perceived advantages or advantageous because of applied review assignment. However we did find significant differences when it comes to businesses yearly turnover and its impact when deciding whether to begin sustainability reporting or not. We also found that companies that have used the sustainability report for a longer time, before the governmentally obligation, were able to bring out more effective processes as an advantage to a greater extent than companies that quite recently started reporting sustainability.

    Date of Award2011-Jun-27
    Original languageSwedish
    SupervisorFredrik Ljungdahl (Supervisor) & Göran Nilsson (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)


    • sustainability report
    • audit
    • review engagement
    • public corporations
    • advantages
    • obligation
    • guidelines

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