Miljöinformation i förvaltningsberättelsen
The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey mad...
| Autor principal: | |
|---|---|
| Formato: | Otro |
| Lenguaje: | sueco sueco |
| Publicado: |
2008
|
| Materias: | |
| Acceso en línea: | https://stud.epsilon.slu.se/10898/ |
| _version_ | 1855571771386757120 |
|---|---|
| author | Gustafsson, Jenny |
| author_browse | Gustafsson, Jenny |
| author_facet | Gustafsson, Jenny |
| author_sort | Gustafsson, Jenny |
| collection | Epsilon Archive for Student Projects |
| description | The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements.
I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey. I have also made a comparison within and between the different sectors on how well they have complied with the law requirements and to what degree the purposes of the changes of the Annual Accounts Act have been met.
The results show that the environmental information varies greatly within the materials sector and between the two sectors. The banks had no environmental information in the directors' report.
There were a few factors that influenced the environmental information. In the materials sector the internal purpose of including environmental information in the directors' report, whether a separate sustainability report existed and views on the characteristics of the directors' report as a communication channel were the main factors that affected the environmental information. In the financials sector the lack of environmental information depended on a meagre interpretation of the law and a lack of reliability of the environmental information.
Few of the purposes for changing the act were met at this point. |
| format | Otro |
| id | RepoSLU10898 |
| institution | Swedish University of Agricultural Sciences |
| language | Swedish swe |
| publishDate | 2008 |
| publishDateSort | 2008 |
| record_format | eprints |
| spelling | RepoSLU108982017-09-21T10:30:32Z https://stud.epsilon.slu.se/10898/ Miljöinformation i förvaltningsberättelsen Gustafsson, Jenny Economics and management The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements. I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey. I have also made a comparison within and between the different sectors on how well they have complied with the law requirements and to what degree the purposes of the changes of the Annual Accounts Act have been met. The results show that the environmental information varies greatly within the materials sector and between the two sectors. The banks had no environmental information in the directors' report. There were a few factors that influenced the environmental information. In the materials sector the internal purpose of including environmental information in the directors' report, whether a separate sustainability report existed and views on the characteristics of the directors' report as a communication channel were the main factors that affected the environmental information. In the financials sector the lack of environmental information depended on a meagre interpretation of the law and a lack of reliability of the environmental information. Few of the purposes for changing the act were met at this point. Den 1 maj 2005 infördes ändringar i årsredovisningslagens sjätte kapitel första paragrafen att alla företag med mer än 10 anställda eller tillgångar över 24 miljoner måste inkludera sådan miljöinformation som påverkar företagets utveckling, ställning och resultat. KPMG gjorde 2007 en undersökning av miljöinformationen i förvaltningsberättelsen hos företag på Stockholmsbörsens Large Cap segment. Det visade sig att endast en tredjedel av företagen som var med i undersökningen klarade de nya lagkraven. Det jag har undersökt är hur miljöinformationen i förvaltningsberättelsen har sett ut hos sju företag på Stockholmsbörsens Large Cap segment inom material- och bankbranschen samt hur det kommer sig att information har sett ut just på det sättet. Jag har även gjort en jämförelse av branscherna och undersökt hur väl lagkraven har uppfyllts samt hur väl lagändringens syften har uppfyllts. Resultatet blev att miljöinformationens omfattning och lagkravens uppfyllande varierade kraftigt inom materialbranschen och mellan materialbranschen och bankbranschen. Ingen miljöinformation hittades i bankernas förvaltningsberättelser. Det fanns ett antal olika faktorer som påverkade utformningen av miljöinformationen. För materialbranschen var det framförallt det interna syftet med att ha miljöinformation i förvaltningsberättelsen, huruvida en separat hållbarhetsredovisning fanns och uppfattningar om förvaltningsberättelsen som kommunikationskanal. För bankbranschen berodde bristen på miljöinformation främst på en snäv tolkning av lagen och bristande tillförlitlighet på miljöinformationen. Få av lagändringens syften uppfylldes. 2008-02-13 Other NonPeerReviewed application/pdf sv https://stud.epsilon.slu.se/10898/1/gustafsson_j_170921.pdf Gustafsson, Jenny, 2008. Miljöinformation i förvaltningsberättelsen. UNSPECIFIED, Uppsala. Uppsala: (NL, NJ) > Dept. of Economics <https://stud.epsilon.slu.se/view/divisions/OID-510.html> urn:nbn:se:slu:epsilon-s-7059 swe |
| spellingShingle | Economics and management Gustafsson, Jenny Miljöinformation i förvaltningsberättelsen |
| title | Miljöinformation i förvaltningsberättelsen |
| title_full | Miljöinformation i förvaltningsberättelsen |
| title_fullStr | Miljöinformation i förvaltningsberättelsen |
| title_full_unstemmed | Miljöinformation i förvaltningsberättelsen |
| title_short | Miljöinformation i förvaltningsberättelsen |
| title_sort | miljöinformation i förvaltningsberättelsen |
| topic | Economics and management |
| url | https://stud.epsilon.slu.se/10898/ https://stud.epsilon.slu.se/10898/ |