Hållbarhetsredovisning : En fallstudie om offentligt finansierade organisationers hållbarhetsredovisning och hållbara arbete

In November 2007, the Swedish government decided that all government-funded organizations should establish sustainability reports according to GRIs guidelines without exception. These sustainability reports will serve as a supplement to the financial statements and in these the organization shall report environmental, social and economic factors. Societal pressures that organizations should take responsibility for their actions in a sustainable way has increased over time, in other words, aim for sustainable development needed to satisfy today's needs without compromising the ability of future generations to meet their own needs. Thus, the concept of Corporate Social Responsibility has become an important tool to integrate into the organizational culture. Through this concept, a non-profit organization, the Global Reporting Initiative developed a framework (G4) to allow harmonization of sustainability reports between organizations and to increase the sustainability through sustainable control effects. However, there is uncertainty about the sustainability reports reflect the actual sustainability work. Some researchers argue that this may be due to the GRI framework is inefficient, difficult to interpret and difficult to apply. Other researchers argue that the problem lies in organizations management systems since sustainability is usually not integrated in these. This purpose with the study is to describe how two states financial organizations prepare their sustainability reports versus the sustainability work that actually are performed. And to analyze whether and how sustainable governance effects are achieved. The thesis is a case study of a qualitative nature that content analysis of sustainability reports and in-depth interviews have been conducted which formed the basis for the thesis empirical data.The result of the study indicates that differences exist in the preparation of sustainability reports, and the G4 are not followed strictly. The study future shows that sustainability reports reflects what’s actually done to be sustainable. Finally the study indicates that it is possible the G4 enables sustainable control effects, but these effects might also be enabled by integrating sustainability through organizations Balanced Scorecard.Validerat; 20150612 (global_studentproject_submitter