Hållbarhetsredovisning : En studie om hur övergången till G4 har påverkat hållbarhetsrapporter i bygg- och fordonsbranschen

Background and problem: Global Reporting Initiative has come up with new guidelines for how companies should report sustainability. GRI is at the front regarding sustainability reports. The new G4 standard has meant that companies should only report what is considered essential to their business. The problem in the study is that it is criticized for GRI, as it is based on the triple bottom line, which is considered a misunderstood concept. Some research even shows problems with the indicators that GRI use. Furthermore, there is research showing that the automotive and construction industry is among the largest environmentalists in the world, while various scandals characterized the automotive industry. Purpose: The purpose of this study is to highlight what construction and vehicle companies consider to be important in their sustainability reports according to GRI's latest guideline G4. Method: This study has used a quantitative method. A content analysis has been the basis for the study where the sustainability reports have been in focus. Furthermore, the data collected has been transferred to a coding schedule and a coding manual. This has since been derived from an analysis of the collected data. Conclusion: The transition from G3 to G4 has led companies to take into account the essentiality requirement, which means that we see major differences between the different regulatory frameworks. Even though research shows that building and automotive industries pose a threat to the environment, our study shows that these companies still choose to take into account their stakeholders' views primarily. The stakeholders' demands via the materiality analyzes diverge any studies that criticize the construction and automotive industry regarding environmental aspects