Hållbarhetsredovisningar över tid : En kvalitativ fallstudie av klädindustrin

Given the current environmental developments and the poor state of human rights in some countries, sustainability is a necessity, and one of the biggest actors regarding sustainability are companies. Nowadays the companies are obligated by law to present a yearly sustainability report, but this has not always been the case. Given the relative recency of the term sustainability, the purpose of this paper is to analyse and identify changes in sustainability reporting and what the reason(s) of these changes may be. In order to research this we have used a qualitative research strategy, namely a case study. Annual reports and sustainability reports over the span of 16 years, have been read through, in order to establish the empirical data. Due to the current situation regarding COVID-19, the study has unfortunately been limited to an analysis of two companies’ sustainability reporting, and to conduct a document analysis. However this study has shown a change in time where the studied companies included societal and environmental issues in the areas that they and their suppliers affect. In conclusion the companies see agenda 2030 as a method to further legitimize the company and therefore the changes have been made in order to satisfy the goals of agenda 2030