The Attitude in Finnish and Swedish SME-sized Breweries to Provide Sustainability Reporting

• Main Author: Tuisku, Emmi
• Format: Other/Unknown Material
• Language: English
• Published: 2022
• Subjects: fi=Liiketalous; hallinto ja markkinointi|sv=Företagsekonomi; förvaltning och marknadsföring|en=Business Management; Administration and Marketing|; sustainable development; environmental reporting; corporate responsibility; Global Reporting Initiative; Degree Programme in International Business; Norway; Iceland
• Online Access: http://www.theseus.fi/handle/10024/781697

This bachelor’s thesis discusses the Finnish and Swedish SME-sized breweries attitude towards sustainability reporting. The aim was to achieve an understanding of Nordic, specifically Finnish and Swedish, SMEs of the brewing industry’s attitude towards providing sustainability reporting. The thesis consists of a theory section, research methodology chosen, data and results, and finally conclusion. The theory section discusses the general theory on sustainability reporting. It includes the key ideologies behind sustainability reporting, furthermore the key differences between financial and non-financial reporting, development in sustainability reporting, benefits and motivation of sustainability reporting, challenges with sustainability reporting, reporting options, regulations and laws, and most common standards and frameworks. The study was based on both quantitative and qualitative methods. First, a survey was conducted to Finnish and Swedish SME-sized breweries, the survey was sent to 226 companies, from which 26 companies responded. 23 companies stated that they do not provide sustainability reporting and 3 companies answered that they do provide sustainability reporting. The two respondent groups were analysed separately. Those who did not provide sustainability reporting were statistically analysed with the qualitative analysis of open answers, and the answers from those who did provide sustainability reporting were analysed qualitatively. The data collected in the research showed that most of the companies did not provide sustainability reporting, and the main reasons for it were it not being compulsory and that there was not enough knowledge on sustainability reporting. The same results were found in both countries research, but still some key differences were seen. For further research the author suggests conducting the research on rest of the Nordic countries, Norway, Denmark, and Iceland, to gain greater understanding of the field in the whole Nordic region. Another suggestion is to conduct research ...