Hållbarhetsrapportering : En kvantitativ innehållsanalys av hållbarhetssignaler inom gruv-och metallindustrin i norra Sverige
Year: 2026
Type: dissertation
Abstract: This study aims to examine and compare how companies in the mining and metals industry in northern Sweden communicate their sustainability work through sustainability reports, and how this communication has changed over time. The study analyses the state-owned LKAB and the publicly listed companies SSAB and Boliden during the period 2016–2025, focusing on how ownership structure and regulatory changes affect the balance between hard and soft signals in sustainability communication. The study applies a quantitative content analysis with a deductive approach, grounded in signalling theory and sustainable marketing. Based on Clarkson et al. (2008), hard signals are operationalised as measurable data while soft signals operationalised as visions, policies and internal initiatives. Data are coded and compiled into a Signal Quality Index (SQI) measuring the proportion of hard signals relative to the total number of signals in each sustainability report. The results show that all three companies show an increasing SQI between 2016 and 2025, indicating a clear shift towards harder and more verifiable sustainability communication. SSAB consistently records the highest SQI values, which can be attributed to the company's need to reduce information asymmetry towards capital markets. LKAB shows the largest relative increase in SQI between 2020 and 2025, suggesting that the state-owned company was most significantly affected by the introduction of the CSRD directive. Overall, the findings indicate that the EU's stricter sustainability reporting requirements have had a measurable impact on how companies communicate sustainability, while ownership structure continues to influence the ambition level of such communication.
Author: Olsson, Alice
Language: Swedish
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7165832344