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Frivillig informationsutgivning om valberedningen: En studie om informationstillgänglighet i årsredovisningen
Halmstad University, School of Business, Innovation and Sustainability.
Halmstad University, School of Business, Innovation and Sustainability.
2023 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

Denna uppsats syfte till att undersöka hur informationsutgivning om valberedningen inom svensk bolagsstyrning påverkas av att bolaget är internationellt verksamt, bolagets storlek, spridd aktieägarstruktur samt styrelsens storlek. Trots att valberedningen spelar en central roll inom svensk bolagsstyrning är det ett ämne som är outforskat. Därav är det av intresse att undersöka vilken frivillig information om valberedningen finns tillgänglig i årsredovisningen, samt vilka centrala faktorer styr informationsutgivningen i årsredovisningen. Studiens teoretiska ramverk behandlar agentteorin, signalteorin och legitimitetsteorin. Studien genomfördes med en kvantitativ metod med ett urval på 279 bolag. Studiens resultat visade inga signifikanta samband mellan frivillig informationsutgivning om valberedningen och bolaget är internationellt verksamt, bolagets omsättning, spridd aktieägarstruktur samt styrelsens storlek. Gällande resultatet av kriterierna i kod 4.1 omnämndes kriteriet erfarenhet flest gånger, följt av kompetens, jämn könsfördelning och bakgrund. En slutsats av resultatet, är att erfarenhet är det kriteriet som omnämns mest eftersom det är en viktig faktor för att bolaget ska kunna styras i en gynnsam riktning och det är det kriteriet som bolaget vill främst förmedla till aktieägarna att de tar hänsyn till. En övergripande slutsatsen som kan dras är att information om valberedningen i årsredovisningen inte efterfrågas av aktieägarna eftersom de kan få tillgång till informationen på andra kommunikationskanaler. 

Abstract [en]

This study aims to examine how the release of information about the nomination committee within Swedish corporate governance is affected by the fact that the company is international, the company's size, dispersed shareholder structure and the board size. Even though the nomination committee has a great importance in Swedish corporate governance, the topic is unreached. Because of this, it is of interest to examine what voluntary information about the nomination committee is available in the annual report, as well as what central factors govern the release of information in the annual report. This study is based on agency theory, signaling theory and legitimacy theory. The study is conducted with astatistical analysis on a sample of 279 companies. The results of this study showed no significant relationships between voluntary disclosure of information about the nomination committee and the companies that are international, the company's size, dispersed shareholder structure and the board size. Regarding the result of the criteria in code 4.1, the criterion experience was mentioned the most times, followed by competence, equal gender distribution and background. As a conclusion of the result, experience is the criterion that is mentioned the most because it is an important factor for the company to be steered in a favorable direction. It is also the criterion that the company primarily wants to communicate to the shareholders that they consider. An overall conclusion is that information about the nomination committee in the annual report is not requested by the shareholders because they can get access to that information on other communication channels.

Place, publisher, year, edition, pages
2023. , p. 54
Keywords [en]
Corporate governance, Voluntary disclosure, Swedish listed companies, The swedish corporate governance code, Nomination committee, Annual report
Keywords [sv]
Bolagsstyrning, Frivillig information, Svenska börsnoterade bolag, Svensk kod för bolagsstyrning, Valberedning, Årsredovisning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hh:diva-51120OAI: oai:DiVA.org:hh-51120DiVA, id: diva2:1777000
Subject / course
Business
Educational program
Study Programme in Business and Economics, 240 credits
Supervisors
Examiners
Available from: 2023-07-24 Created: 2023-06-28 Last updated: 2023-07-24Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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  • de-DE
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • text
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