Corporate bee accountability among Swedish companies

Imagine billions of workers who work without a break, in silence and without pay. This is the reality for bees. For a long time no one saw any value in the work they do. It has taken a tragedy for us to understand their economic value. In the US a large part of the natural wild bee population has died off; the same thing has happened in Europe. Pollinating insects are vital for the ecosystem to function, for the global economy, for modern consumer culture and for human survival. Without bees and other pollinators, more than 50% of the food we consume would disappear or sharply rise in price. Primary vegetables, fruit and berries are pollinated by bees. Meat and dairy products are dependent on pollinators, since large proportions of livestock fodder such as clover or alfalfa require pollination. Cotton is also pollinated by insects, as well as rubber trees. So without bees humans would have to live without jeans, T-shirts or sneakers, as well as refreshing fruits or a cup of coffee in the morning. Most of us would survive solely on corn, rice and wind-pollinated grains, but we would probably suffer from deficiency diseases such as scurvy

Biodiversity reporting in Sweden: corporate disclosure and preparers’ views

Purpose – The purpose of this article is to provide an account of the quantity, location and intentions behind companies' biodiversity disclosure. Design/methodology/approach – This study applies a mixed methods approach to the examination of the quantity and location of biodiversity disclosure. The research focuses on a study of corporate websites and corporate reports over a five‐year period. Interviews with company representatives were also conducted regarding company intentions behind biodiversity disclosure. Findings – The findings of this study show that few of the companies studied have a record of providing continuous biodiversity information. Those companies that provide the most biodiversity information are in the lower‐risk sector. The interview respondents identify social environmental reporting frameworks as catalysts for biodiversity disclosure. A reason for this low level of biodiversity disclosure may be the infrequency of interaction with pressure groups. However, the respondents also state, as increasingly their companies have paid more attention to sustainability reporting in recent years, more detailed biodiversity disclosure has resulted. Research limitations/implications – The research in this study, which is explorative and descriptive, is limited to a study of the quantity and location of biodiversity disclosure by 29 companies listed on the OMXS30 and the preparers' reasons for such disclosure. Originality/value – This is an original study that attempts to go beyond mere reporting of biodiversity disclosure by examining the motivations for such disclosure using interviews with company representatives

Business model disclosures in corporate reports

Purpose: In this paper, we investigate the development, the current state, and the potential of business model disclosures to illustrate where, why and how organizations might want to disclose their business models to their stakeholders. The description of the business model may be relevant to stakeholders if it helps them to comprehend the company ‘story’ and increase understanding of other provided data (i.e. financial statements, risk exposure, sustainability of operations). It can also aid stakeholders in the assessment of sustainability of business models and the whole company. To realize these goals, business model descriptions should fulfil requirements of users suggested by various guidelines. Design/Methodology/Approach: First, we review and analyse literature on business model disclosure and some of its antecedents, including voluntary disclosure of intellectual capital. We also discuss business model reporting incentives from the viewpoint of shareholders, stakeholders and legitimacy theory. Second, we compare and discuss reporting guidelines on strategic reports, intellectual capital reports, and integrated reports through the lens of their requirements for business model disclosure and the consequences of their use for corporate report users. Third, we present, analyse and compare examples of good corporate practices in business model reporting. Findings: In the examined reporting guidelines, we find similarities, e.g. mostly structural but also qualitative attributes, in their presented information: materiality, completeness, connectivity, future orientation and conciseness. We also identify important differences between their frameworks concerning the target audience of the reports, business model definitions and business model disclosure requirements. Discontinuation of intellectual capital reporting conforming to DATI guidelines provides important warnings for the proponents of voluntary disclosure – especially for International Integrated Reporting Council guidelines. Still, because relatively few studies have examined the preparation and use of business model disclosures, we suggest areas for further research. Originality/Value: This paper is the first that investigates, analyses, and compares the three most common reporting frameworks that contain business model reporting and disclosures

Accounting for sustainability –communication through integrated reporting

Diskussionen om hur företagen bidrar till en hållbar samhällsutveckling har tilltagit markant de senaste åren. Det sätt på vilket företagen bedriver och redovisar sitt hållbarhetsarbete har därför fått stor uppmärksamhet i medierna, inom näringslivet och akademin. Sedan början av millenniet har det funnits en diskussion bland praktiker och akademiker om hur börsföretagen ska redovisa hur de tar ansvar för miljön och i sociala frågor. Ska den s.k. hållbarhetsredovisningen göras i fristående rapporter eller ska företagen integrera information om hållbarhet och bolagsstyrning i den traditionella årsredovisningen? Många är överens om att ”integrerad rapportering” ger bättre beslutsunderlag för dem som ska använda informationen. Vi delar denna åsikt, då vår uppfattning att en integrerad rapportering leder till bättre beslutsunderlag genom att företag ger en sammanhängande berättelse av hela sitt värdeskapande (finansiellt, socialt och miljömässigt). Där ska det också framgå hur företagen har skapat detta värde och vad de avser göra i framtiden för att fortsätta detta värdeskapand

Kapitel 1 - Om redovisning och redovisningsteorier (in Swedish, Chapter 1 – About accounting and accounting theories)

Redovisning är processen att identifiera, mäta och kommunicera ekonomisk information. Processen möjliggör för användare av redovisningsinformation att göra bedömningar och fatta välgrundade beslut. I kapitlet beskrivs skillnader mellan olika delar av redovisning som till exempel bokföring, intern redovisning och extern redovisning. Därefter följer en diskussion om vad teorier och teoretiska perspektiv är. Grundläggande vetenskapliga paradigm inom redovisningsämnet visar att redovisning präglas av mångfald och flera olika synsätt. Skillnader i teoretiska perspektiv inom redovisningsforskningen härstammar ofta från olika filosofiska antaganden. Olika redovisningsperspektiv beror också på bakomliggande antaganden om kunskap, empiriska fenomen och förhållandet mellan teori och praktik. Det sägs att kunskap inte har några gränser, detsamma gäller även teorier inom redovisning. Det finns ingen universell redovisningsteor

Chapter 2 – Theories within accounting for sustainability

This chapter provides an overview of various theories that often occur in connection with research on accounting for sustainability. This chapter describes the most important aspects of theories, how they interact and how they can help to explain some of the phenomena that research on accounting for sustainability is involved in. Accounting for sustainability has a broad approach to what is being studied and includes, among other things financial information descriptive reports and how an organization lives up to what is required by environmental standards ethical aspects regarding sustainability in production and manufacturing providing information to respond to external pressures or the needs of internal decision-makers that companies and organizations seek to address arguments for and against different theories in sustainability reporting

Corporate bee accountability among Swedish companies:Edited By Jill Atkins, Barry Atkins

magine billions of workers who work without a break, in silence and without pay. This is the reality for bees. For a long time no one saw any value in the work they do. It has taken a tragedy for us to understand their economic value. In the US a large part of the natural wild bee population has died off; the same thing has happened in Europe.1 Pollinating insects are vital for the ecosystem to function, for the global economy, for modern consumer culture and for human survival. Without bees and other pollinators, more than 50% of the food we consume would disappear or sharply rise in price.2 Primary vegetables, fruit and berries are pollinated by bees. Meat and dairy products are dependent on pollinators, since large proportions of livestock fodder such as clover or alfalfa require pollination. Cotton is also pollinated by insects, as well as rubber trees. So without bees humans would have to live without jeans, T-shirts or sneakers, as well as refreshing fruits or a cup of coffee in the morning