Motivationsfaktorer till frivillig hållbarhetsrapportering och en analys av rapportens innehåll

: en insikt från svenska SME:s

Abstract

The problematization in this study has shown that extensive research has already been done on sustainability reporting, SME’s, and the motivation behind sustainability activities. However, a research gap has been identified as to why SME:s voluntarily prepares a sustainability report, although they do not meet the legal requirements, as well as what the reports contain. To answer the purpose,  legitimacy theory, stakeholder theory and previous research mainly regarding internal and external motivational factors have been used to create a theoretical framework. This study is based on an abductive research approach and primarily with an interpretivistic research philosophy. The study is conducted with five semi-structured interviews and a content analysis of eight Swedish SME sustainability reports. The results suggest that the main external motivational factors were that the sustainability report was used as a sustainability certificate, marketing tool and to win new customers. The result suggests that the main internal motivation factor was pride. In addition, the following three previously unknown internal motivational factors were identified as: "training", "holistic overview" and "defense of industry". Finally, the results of the study suggest that external motivational factors are more driving than internal, which emerges from empirical evidence mainly in the form of the sustainability report being used as a marketing tool and to win procurements. The study also showed that the sustainability reports contain deficiencies in quality mainly in lack of comparability, clarity, timeliness and reviewability.