Stordriftsfördelar i hållbarhetsarbete - En pilotstudie av resurseffektivitet i svenska storföretag

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2025-08-11

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Abstract

This thesis examines resource efficiency in the context of sustainability efforts by large Swedish corporations. Specifically, the study investigates what makes larger firms achieve greater resource efficiency, measured as CO₂ emissions reduced per Swedish krona invested. It also explores alternative factors, such as industry sector and corporate strategy, that may influence this efficiency. The research employs a quantitative document analysis of publicly available sustainability and financial reports from major Swedish companies. The findings reveal considerable variation in resource efficiency across firms and notably, company size alone is not a consistent predictor of higher efficiency. Some large firms achieve high resource efficiency while others do not, indicating that contextual factors like industry characteristics and strategic focus can significantly affect outcomes. These results underscore the importance of considering multiple variables beyond firm size when assessing sustainability performance. The thesis contributes to a more nuanced understanding of how large corporations can improve resource efficiency, offering insights relevant to policymakers and business leaders seeking to balance economic investment and environmental impact.

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Hållbarhet, effektivitet, stordriftsfördelar, klimatnytta, return on investment, Scope 1, 2 och 3, hållbarhetsinvesteringar, företagsstorlek, utsläppsminskning, hållbarhetsrapportering

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