Miljöredovisning och media: En studie av tre kommuners miljöbokslut
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE credits
Student thesis
Abstract [en]
Environmental issues are very relevant in society today and therefore we chose to do our thesis on environmental accounting. There is currently no requirement for Swedish municipalities to carry out environmental accounting. Therefore, we thought it was interesting to study the environmental accounting in Swedish municipalities and the content of environmental accounting. We were in the thesis, intended to examine whether there was any connection between the three municipalities' environmental accounts in 2006-2009 and the media's reporting during the same period. The three municipalities that we chose in the thesis were Huddinge, Burlöv and Sandviken. The municipalities were selected because they had the same sort of environmental reporting in the form of environmental accounts and that they all had carried out the environmental accounts in the four years 2006-2009. We used a qualitative approach in this paper, where we were able to examine more deeply the selected items. The investigation has been a case study of the municipalities and media press. We based the thesis on relevant theories and then compared them in the analysis of the case study to get a result. The result that we got was that a lot of what was reported in the media were also in the municipal environmental accounts. But you can not with certainty say that there is a connection between media reports and what was reported in the environmental accounts. Each municipality's environmental accounts followed a pattern during the four years. Although the local environmental accounts all were different from each other, there was nonetheless a similarity because they all followed a pattern. It is therefore difficult to say that there is a connection because they seem to report about the same topics each year. One of the three financial statements stood out as their environmental accounts each year explored a theme, but we still do not see that there is a clear correlation.
Place, publisher, year, edition, pages
2011. , p. 41
Keywords [en]
Social Behaviour Law
Keywords [sv]
Samhälls-, beteendevetenskap, juridik, Miljöredovisning, miljöbokslut, media, mediarapportering, mediernas likriktning, kommun, svenska kommuner, institutionell teori, instressentsynsätt, redovisningsteori, CSR, GRI, legitimitet
Identifiers
URN: urn:nbn:se:ltu:diva-44187Local ID: 1fb3526d-9297-49a4-8e51-d03e9eac697cOAI: oai:DiVA.org:ltu-44187DiVA, id: diva2:1017462
Subject / course
Student thesis, at least 15 credits
Educational program
Business Administration, bachelor's level
Supervisors
Note
Validerat; 20110618 (anonymous)
2016-10-042016-10-04Bibliographically approved