Transparens eller legitimitet? : En studie som undersöker frivillig rapportering av växthusgasutsläppmellan två företagsstorlekar

Sammanfattning

Aim: The purpose of the study is to examine the difference in the extent of voluntaryreporting of climate related information between large and medium sized clothing companiesin Sweden, as well as to analyze which type of information is reported most frequentlywithin each company size category.Method: The study applies a quantitative content analysis of sustainability reports, annualreports and official company websites for the fiscal year 2024. The sample consists of 32clothing companies in Sweden, including 16 large and 16 medium sized firms. The analysisfocuses on voluntary reporting related to greenhouse gas emissions and Scope 3 disclosures.Results and conclusions: The findings show that large companies generally disclose moreextensive voluntary climate related information than medium sized companies. Significantdifferences were identified in the reporting of historical emissions data, biogenic emissions,Scope 3 intensity metrics and Science Based Targets initiative validation (SBTi). At the sametime medium sized companies demonstrated relatively higher transparency regarding datasources and calculation methods. The results indicate that voluntary sustainability reporting isinfluenced by several interacting factors like including stakeholder expectations, legitimacyconcerns, institutional pressures, organizational visibility and resource availability. The studyfurther suggests that sustainability reporting functions not only as a tool for transparency butalso as a strategic instrument for legitimacy and organizational positioning.Contribution of the thesis: This study contributes to existing research by increasing theunderstanding of how voluntary climate related reporting differs depending on company sizewithin the Swedish clothing industry.Suggestion for further research: Future research could examine additional industries andexplore more categories of voluntary greenhouse gas reporting to provide a broaderunderstanding of the factors influencing sustainability disclosure practices.