FÖRBÄTTRAD JÄMFÖRBARHET MELLAN FÖRETAGS HÅLLBARHETSRAPPORTER? En effektstudie av direktivet 2014/95/EU på större svenska företag inom gruvindustrin och telekommunikationsbranschen

Abstract

The interest in non-financial reporting and environmental impact has increased among stakeholders. As an intervention, the EU Directive 2014/95/EU, also known as the nonfinancial reporting directive, was implemented in 2017. By regulating disclosure of nonfinancial information for bigger companies located in the EU, the Directive represents an important step towards standardized reporting. One of the main goals with the Directive was to improve the comparability between non-financial reports. However, the Directive has been criticized regarding its non-transparency of how it allows companies to report their nonfinancial information through different frameworks, which for stakeholders means comparing difficulties between companies non-financial reports. Hence, this Bachelor thesis aims to answer the question: How has the comparability between companies non-financial reports changed since the implementation of the Directive 2014/95/EU? In order to answer the question, non-financial reports from Swedish companies belonging to two different industries have been collected. The result indicates that the differences of the comparability between the companies non-financial information differs depending on the industry, which is the main contribution of this studie.