This research is an investigation into a part of one of today’s most important problems, the destruction of the environment. One might reasonably wonder how environmental destruction has anything to do with a Master’s thesis in economics, but companies active in environmentally risky businesses often release substances that are harmful or dangerous for the environment and many shareholders are paying attention and choosing their investments deliberately influenced by the company’s corporate social responsibility. In our research, the annual reports of 10 larger companies active in the Swedish market were analysed: • Boliden • LKAB • Lundin Mining • Holmen • SCA • SSAB • Sveaskog • Sandvik • West Siberian Resources • PA Resources Of these companies, all of them, with the exception of LKAB and Sveaskog, are noted on the Swedish stock exchange NGM or OMX. This Master’s thesis aims to investigate the development of environmental reports that are included in annual reports in four of the environmentally riskiest industries, the forest and logging industry, the mining industry, the metals industry and the oil industry. The main goal of this study is to investigate the development of the environmental reporting in the annual reports of the last three years. A secondary aim is to also compare environmental reporting in different industries with each other and analyse what kind of environmental tools different companies use for analysis of their environmental effect. For this research, a quantitative method was used with a positivistic viewpoint, which was a natural choice because we wanted to compare a larger number of companies in different industries. The actual investigation was an analysis of the aforementioned companies’ annual reports, where the focus was to find out to what extent environmental reporting was involved in their annual reports. The analysis was done with the help of a text analyser program called “text analyser,” this is a program which is capable of analysing large pieces of text. This research method is an uncommon method, which is currently in the developmental stages. The outcome of this research was that companies operating in environmentally risky industries have improved their environmental reporting since 2004. More frequently, companies are using environmental certification tools such as ISO and GRI. There are also some differences between the industries in which the companies operate. In the forest industry, businesses had, already in 2004, a developed environmental accounting system within their annual reports. The other industries, such as the oil and metal industries had developed quite a bit between 2004 and 2006. Table of contents

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Forskningsmetodikens grunder. Att planera, genomföra och rapportera en undersökning.

Environmental reporting in annual reports : A study of high polluting industries in Sweden

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Forskningsmetodikens grunder. Att planera, genomföra och rapportera en undersökning.

Citations

Environmental reporting in annual reports : A study of high polluting industries in Sweden

Samverkan för tillväxt? - En undersökande studie om turistnäringens tillväxtpotential i Södra Bohuslän

Världen genom Lisas ögon. En livsvärldsfenomenologisk studie om förståelsen för de kommunikativa handlingar en flicka med autism uttrycker

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