Sammendrag
This research examined how the concept of sustainability was framed in ESG reports by large
Norwegian companies and how knowledge of the topic could increase their sustainable
performance. The research applied relevant concepts and theories to analyze ESG reports
from eight Norwegian companies within four sectors. Semi-structured interviews were
applied to triangulate the problem statement. Analysis was conducted by comparing data from
document analysis and semi-structured interviews together with relevant concepts and
theories on the topic of sustainability. The primary results were that the concept of
sustainability was vast and complex. One way of addressing the too wide and complex use of
the concept was to apply suitable frameworks, with the following result of enhanced
sustainable performance for large Norwegian companies and better ESG reporting. The main
findings were that the sustainable development goals and the European union’s taxonomy
were the most applicable frameworks to meet the objective.
The research is relevant for actors with interest in economics and sustainability. Results could
be transferrable to other companies under the premise that the same overarching terms are
present such as juridical and cultural frames.