Background: Since sustainability has become an increasingly important topic in society, sustainability reporting has emerged as a key tool for companies to communicate sustainability efforts to stakeholders. Generation Z, recognized as a sustainable generation, is increasingly entering the financial market. Understanding how this generation perceives the usefulness of sustainability reports is therefore crucial as it may influence their investment behavior, potentially shaping trends in the financial market and impacting corporate behavior.

Purpose: The purpose of this study is to explore how Generation Z investors perceive the usefulness of sustainability reports in the context of investment decision-making. The study aims to contribute to a deeper understanding of how sustainability reports influence investment behavior among young investors in Sweden.  

Method: The study adopts an abductive approach, guided by a constructivist ontology and an interpretivist epistemology. The study employs a qualitative research method, where empirical data was collected through semi-structured interviews with Generation Z investors in Sweden. The data was systematically analyzed using the Gioia methodology to facilitate the identification of recurring patterns and key themes, allowing for a structured interpretation grounded in the participants' own experiences and perspectives. 

Conclusion: The thesis concludes that Generation Z investors' perception of the usefulness of sustainability reports is highly subjective, influenced by social, psychological, and personal value-driven factors. While sustainability reports are recognized as potentially valuable, their usefulness is hindered by concerns over factors such as credibility and presentation, with improvements in these areas enhancing the perceived usefulness of sustainability reports.