The world has changed its understanding of environmental issues dramatically and more people are showing awareness of social and environmental problems. Various stakeholders have increasingly begun to show an interest in how companies are taking responsibility for their actions. This has led to an improved activity amongst organizations to make their production consequences positive. They work with Corporate and Social Responsibility (CSR). In order to communicate their responsibilities, many companies work with CSR and ethical guidelines.

We would like to learn more about how the restrictive policy against incentive programmes affects the board’s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme. However, this thesis conclude that this structure is not possible given the current guidelines and policies employed by the state, which in turn might lead to sub optimizations in the governing..

Vårt examensarbete beskriver och analyserar hur den interna kontrollen är utformad i några utvalda företag samt hur användandet av intern kontroll skiljer sig åt företagen emellan. I studien jämförs företag med varierande storlek och ägarstruktur som styrs av olika regleringar. Uppsatsen har sin utgångspunkt i COSO:s ramverk där vi utifrån ramverket diskuterar företagens kontrollmiljö, riskbedömning, kontrollaktiviteter, kommunikation och uppföljning. Vi har vidare diskuterat andra relevanta teorier och normgivare. Exempelvis innebörden av internrevision, intern kontroll och corporate governance samt de lagar och regler som styr företags interna kontroll..

This study explores whether environmental, social and governance (ESG) issues affect the monetary value of a company.The samples used in this study have been taken from the Johannesburg Stock Exchange (JSE) in South Africa. Since 2010, JSE have been categorizing companies using the King Code III criteria to establish a Socially Responsible Investment index (SRI index). Companies that fulfill the required number of criteria are classified as 'best performers' using the SRI index.  In this study the monetary value of a random sample of 'best performers' has been compared to the monetary value of a random sample of companies without an SRI index evaluation.This study found that companies without a SRI index have a higher unique risk, which means a lower stock price with a higher dividend yield. Companies with an SRI index evaluation have a lower unique risk, which means a higher stock price and lower dividend yield. In conclusion, this study shows that SRI adjusted companies have an enhanced monetary value in comparison to non- SRI adjusted companies..

Den här uppsatsen handlar om nodal governance som teori och analysverktyg. Syftet med uppsatsen är att undersöka på vilket sätt nodal governance är användbart i analysen av en svensk förvaltningskontext där främst offentliga aktörer samverkar och vilka teoretiska och metodologiska problem det eventuellt för med sig. Teorin har applicerats på en fallstudie som analyserar ett fall; svensk terrorismbekämpning.Analysen har visat att visat på teoretiska utvecklingsmöjligheter för nodal governance. Dessutom har förslag till förfining av analysverktyget kunnat presenteras. Studien har visat på möjligheterna och begränsningarna för nodal governance att beskriva och förklara den komplexa förvaltningsmiljö terrorismbekämpning organiseras i..

This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.

We would like to learn more about how the restrictive policy against incentive programmes affects the board?s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme.

Titel: Bolagskoden ? inspiration för idrottsföreningars förtroendearbete?Nivå: Ekonomie magisterexamen med ämnesdjupUniversity: Institutionen för ekonomiHögskolan i Gävle801 76 GävleSverigeTelefon: 026-64 85 00Telefax: 026-64 86 86E-mail: www.hig.seFörfattare: Britta LindmanSusanne TärnblomDatum: Juni 2006Handledare: Tomas KällkvistSyfte: Det primära syftet är att se vad idrottsföreningarna själva anser om hur förtroende för deras verksamhet kan skapas och om de tror att en uppförandekod kan öka förtroendet för dem. Aktiebolag använder sig av en kod för bolagsstyrning för att öka förtroendet för sin verksamhet. Vi vill i arbetet undersöka om tankarna bakom denna kod även går att applicera på idrottsföreningar..

This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.

Is accountability possible in global environmental governance? The purpose ofthis thesis is to examine if accountability is possible in global environmental governance. From an accountability perspective the thesis tries to illuminate global environmental governance. An investigation about the conceptaccountability is made and the thesis also illuminates the possible problems that exist in global environmental governance which exist of such a large amounts of different and often private actors. By investigating and examine the concept of accountability from different aspects and by using Global Compact as a example of global environmental governance the thesis try to answer if accountability actually exist in global environmental governance and in what way it is possible to demand accountability.

Titel: En regulativ reforms vandring mellan olika kontexter:revisionskommittéer på ?resande fot?.Bakgrund: Allt fler länder väljer att implementera olika regulativa reformer inom corporate governance från andra länder, oftast från de anglosaxiska. En regulativ reform kan vara en riktlinje, en bestämmelse eller förordning. Då det har påvisats tydliga skillnader mellan olika länders corporate governance system, kan det ifrågasättas om det verkligen fungerar attöverföra regulativa reformer bara för att de har visat sig fungera bra i ettannat land.Syfte: Syftet med uppsatsen är att beskriva och förklara vad som händer meden regulativ reform då den införs i en ny kultur och affärskontext. Som exempel på en regulativ reform har vi i vårt fall studerat införandet av revisionskommitteer i svensk kontext.Metod: För att komma fram till vad som kan hända med en implementeradregulativ reform i en ny kultur och affärskontext, har vi valt att titta närmare på implementeringen av revisionskommittéer i Sverige.Slutsats: Vi har kommit fram till att en regulativ reform som kommer från en annan kultur och affärskontext kommer att omtolkas då den överförs till en ny kontext.

The thesis of this essay is that the concept of governance is a product of the neo-liberal dominant ideology and that the implementation of governance ideas will lead to a weaker nation-state. Using critical theory the essay constructs an ideal type of neo-liberalism and compares its core values with these of the governance concept as treated by the main literature in the area. The essay then focuses on the issue of the state, and discusses whether the changes leading to a demand for governance have actually weakened the state. Furthermore, the essay presents the practical use of the term governance in the EU and Sweden and problemizes the changes that the neo-liberal domination has led to in terms of power and democracy. Finally the essay discusses alternative views on the changing role of the state.

Denna studie har som fokus att identifiera de faktorer som påverkade utgångspunkten för den tänkta fusionen mellan svenska Telia och norska Telenor samt fusionen TeliaSonera. Ytterligare skall faktorer som kunde ha underlättat och möjliggjort fusionen Telia/Telenor besvaras. Dessutom skall fusionen mellan Telia och finska Sonera studeras och jämföras med den förstnämnda fusionen för att påvisa vad som gjordes annorlunda under förhandlingarna med Sonera.Detta kommer att undersökas genom ett antal tidningsartiklar kring händelseförloppen samt intervjuer med personer som har kunskap och erfarenhet kring ämnet. De personer som intervjuats är; Lars-Johan Cederlund, ämnesråd/Director på svenska näringsdepartementet, Brita-Lena Ekström, f.d. ekonomijournalist på Dagens Nyheter, Ulf Bäckman, f.d.

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.