Miljöredovisning, i användarens intresse?
Since the Bruntlandreport was published 1987, companies have shown their environmental commitment through an environmental account. Companies started these accounts because their rivals started having them and today most large companies have a environmental account or sustainable development report....
| Autores principales: | , |
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| Formato: | Otro |
| Lenguaje: | sueco sueco |
| Publicado: |
2006
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| Materias: | |
| Acceso en línea: | https://stud.epsilon.slu.se/11031/ |
| _version_ | 1855571796183482368 |
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| author | Odelstierna, Carl Stockenström, Fredrik von |
| author_browse | Odelstierna, Carl Stockenström, Fredrik von |
| author_facet | Odelstierna, Carl Stockenström, Fredrik von |
| author_sort | Odelstierna, Carl |
| collection | Epsilon Archive for Student Projects |
| description | Since the Bruntlandreport was published 1987, companies have shown their environmental commitment through an environmental account. Companies started these accounts because their rivals started having them and today most large companies have a environmental account or sustainable development report. The information given by the companies have been seen as slanted, and others see it only as a part of the image production for the companies. There have been several investigations of the stakeholders of environmental reports and it is not clear who is the primary stakeholder, in other words who actually reads them. All different stakeholders have different views of what an environmental account should encompass. Therefore, there are differences in opinion of the use of environmental reports, between the companies and other stakeholders. One of the main issues is the primary use of these accounts. Which stakeholder generates the largest utility from them and also, whether or not, the forestindustry reports on relevant and up to date information.
Our aim with this theses is to see if forest industry's environmental accounts give the information and produce the utility which stakeholders request. Furthermore, this paper will show what incentives the different actors have to use environmental accounts, and, finally illustrate who are the primary and secondary stakeholders for the forestindustry. The forest industry is the industry which has had the largest need for environmental consciousness. The forest has a large effect on the environment both through the photosynthesis and the carbon dioxide balance. The forest industry in Sweden is among the industrial leaders when it comes environmental consciousness and concerns. This is one of the reason that we choose to look at this particular industry.
We have used relevant and up to date stakeholder theories as a base for our study. The theories we use are the stakeholder model, the guidelines for environmental accounts, the state's constraints and the motives for environmental accounts. The study is made in a "actors point of view" of the three forest enterprises and different stakeholders. The three corporations we used are Holmen, SCA and Sveaskog. And from these we have also interviewed presumptive stakeholders. These stakeholders have been forest suppliers, shareholders, environmental groups, insurance companies, fund firms and authorities.
The reason for finding environmental accounts in many corporations, in spite of the fact that it is not a legal obligation, is partly due to the norm that "everyone does it". Many firms also admit that another reason is to avoid the badwill that may arise from lack of such information. When environmental accounts first were introduced it was seen as something necessary for the people who were affected and for the firms reputation. The intended stakeholders at the time was primarily the local population and the employees. Today, basing it on the three companies used in this study, we can see that the primary stakeholders today have a much larger commercial incentive for the environmental accounts. The primary stakeholders still consists of employees, but also their customers, suppliers and fund firms. Customers want to see environmental friendly goods from the start to end and this includes financial institutions with environmental and ethical norms. Environmental groups are also important stakeholders, though their role has changes overtime. Thesedays, they often try to cooperate with the different firms. This is done through feedback and an active dialogue to reach better results. |
| format | Otro |
| id | RepoSLU11031 |
| institution | Swedish University of Agricultural Sciences |
| language | Swedish swe |
| publishDate | 2006 |
| publishDateSort | 2006 |
| record_format | eprints |
| spelling | RepoSLU110312017-09-18T11:04:44Z https://stud.epsilon.slu.se/11031/ Miljöredovisning, i användarens intresse? Odelstierna, Carl Stockenström, Fredrik von Economics and management Since the Bruntlandreport was published 1987, companies have shown their environmental commitment through an environmental account. Companies started these accounts because their rivals started having them and today most large companies have a environmental account or sustainable development report. The information given by the companies have been seen as slanted, and others see it only as a part of the image production for the companies. There have been several investigations of the stakeholders of environmental reports and it is not clear who is the primary stakeholder, in other words who actually reads them. All different stakeholders have different views of what an environmental account should encompass. Therefore, there are differences in opinion of the use of environmental reports, between the companies and other stakeholders. One of the main issues is the primary use of these accounts. Which stakeholder generates the largest utility from them and also, whether or not, the forestindustry reports on relevant and up to date information. Our aim with this theses is to see if forest industry's environmental accounts give the information and produce the utility which stakeholders request. Furthermore, this paper will show what incentives the different actors have to use environmental accounts, and, finally illustrate who are the primary and secondary stakeholders for the forestindustry. The forest industry is the industry which has had the largest need for environmental consciousness. The forest has a large effect on the environment both through the photosynthesis and the carbon dioxide balance. The forest industry in Sweden is among the industrial leaders when it comes environmental consciousness and concerns. This is one of the reason that we choose to look at this particular industry. We have used relevant and up to date stakeholder theories as a base for our study. The theories we use are the stakeholder model, the guidelines for environmental accounts, the state's constraints and the motives for environmental accounts. The study is made in a "actors point of view" of the three forest enterprises and different stakeholders. The three corporations we used are Holmen, SCA and Sveaskog. And from these we have also interviewed presumptive stakeholders. These stakeholders have been forest suppliers, shareholders, environmental groups, insurance companies, fund firms and authorities. The reason for finding environmental accounts in many corporations, in spite of the fact that it is not a legal obligation, is partly due to the norm that "everyone does it". Many firms also admit that another reason is to avoid the badwill that may arise from lack of such information. When environmental accounts first were introduced it was seen as something necessary for the people who were affected and for the firms reputation. The intended stakeholders at the time was primarily the local population and the employees. Today, basing it on the three companies used in this study, we can see that the primary stakeholders today have a much larger commercial incentive for the environmental accounts. The primary stakeholders still consists of employees, but also their customers, suppliers and fund firms. Customers want to see environmental friendly goods from the start to end and this includes financial institutions with environmental and ethical norms. Environmental groups are also important stakeholders, though their role has changes overtime. Thesedays, they often try to cooperate with the different firms. This is done through feedback and an active dialogue to reach better results. Sedan Bruntlandrapporten kom 1987, har företag i större utsträckning visat sitt miljöengagemang via en miljöredovisning. Många företag började miljöredovisa för att konkurrenter miljöredovisade. Numera har de flesta större företag en miljöredovisning eller en hållbarhetsredovisning. Den information som redovisats av företagen har av vissa ansetts som vinklad. Andra tycker att miljöredovisningen är ett steg i ett imageframställande för företagen. Det har gjorts flera undersökningar om miljöredovisningens intressenter. Vilka som är primära intressenter och vilka som faktiskt läser den. Dessa intressenter har därefter haft olika uppfattningar och krav om vad miljöredovisningen ska innehålla. Det finns därför skillnader mellan företagens uppfattning och intressenternas användningsområde. Det finns också flera stora frågor angående användandet av miljöredovisningen, vilka intressenter som har störst nytta av miljöredovisningen och om företagen redovisar relevant och aktuell information för intressenterna. Vårt syfte med detta examensarbete är att ange skogsbolagens primära och sekundära intressenter. Vidare skall denna undersökning visa vilka incitament dessa parter har att använda miljöredovisningen och slutligen klargöra om skogsbolagens miljöredovisning ger den information och nytta som intressenter efterfrågar. Skogsindustrin är den bransch som har haft störst behov av ett miljöarbete. Skogen har en enorm påverkan på miljön genom både fotosyntesen och koldioxidbalansen. Inom skogsindustrin hör Sverige bland de främsta i världen var det gäller miljöhänsyn och miljöframgångar. Detta var en ut av de anledningarna till att vi valde denna bransch. Vi har tagit för frågeställningen relevanta och aktuella teorier som grund för vår studie. Olika perspektiv möts i en teoretisk ansats som är baserad på den klassiska intressentmodellen. Den empiriska ramen utgörs av riktlinjer för miljöredovisningen och myndigheters krav. Studien har utgått ifrån ett aktörsynsätt på de tre fallstudier av skogsbolag och deras olika intressenter. De tre skogsbolagen är Holmen, SCA och Sveaskog. Utifrån dessa har vi också intervjuat presumtiva intressenter. Dessa intressenter har varit skogsleverantörer, aktieägare, miljögrupper, försäkringsbolag, fondbolag och myndigheter. Anledning till att många företag miljöredovisar beror delvis på den norm, det vill säga att ”alla” miljöredovisar. Skogsbolagen erkänner också att de miljöredovisar för att inte få den badwill som företaget annars får genom att inte miljöredovisa. När miljöredovisningen kom ansågs det som nödvändigt för omgivningen och företagets rykte. De målintressenter var vid den tiden primärt sett lokalbefolkning och anställda. Idag, utifrån dessa tre skogsbolag, kan vi se att de aktuella primära intressenterna har ett betydligt mer kommersiellt användningsintresse av miljöredovisningen. Dagens mer primära intressenter består fortfarande av anställda, men också av affärskunder, leverantörer och fondbolag. Affärskunder vill se miljövändliga varor i tidigare led medan fondbolagen har etik och miljöfonder som baserar sig på företagens miljöredovisningar och hållbarhetsredovisningar. Miljögrupper är en annan intressentgrupp, fast i mindre omfattning, vilka ofta har en uppgift att samarbeta med företagen. Detta genom återföring och dialog för att nå ett bättre resultat. Miljögrupper har också en stor användning av miljöredovisningen för riskanalyser. 2006-02-28 Other NonPeerReviewed application/pdf sv https://stud.epsilon.slu.se/11031/1/odelstierna_c_stockenstrom_f_170918.pdf Odelstierna, Carl and Stockenström, Fredrik von, 2006. Miljöredovisning, i användarens intresse? : en studie av tre skogsbolag. UNSPECIFIED, Uppsala. Uppsala: (NL, NJ) > Dept. of Economics <https://stud.epsilon.slu.se/view/divisions/OID-510.html> urn:nbn:se:slu:epsilon-s-6921 swe |
| spellingShingle | Economics and management Odelstierna, Carl Stockenström, Fredrik von Miljöredovisning, i användarens intresse? |
| title | Miljöredovisning, i användarens intresse? |
| title_full | Miljöredovisning, i användarens intresse? |
| title_fullStr | Miljöredovisning, i användarens intresse? |
| title_full_unstemmed | Miljöredovisning, i användarens intresse? |
| title_short | Miljöredovisning, i användarens intresse? |
| title_sort | miljöredovisning, i användarens intresse? |
| topic | Economics and management |
| url | https://stud.epsilon.slu.se/11031/ https://stud.epsilon.slu.se/11031/ |