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2293 Uppsatser om Corporate Reporting Sustainability Directive (CSRD) - Sida 12 av 153

Hållbarhetsredovisning : Egenskaper hos styrelsen som påverkar valet att upprätta en hållbarhetsredovisning

The aim of this study was to examine the experience, knowledge and attitude to mandatory reports of mistreatments amongst first line managers and assistance nurses in municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

Mångfald eller företagskultur : En fallstudie om den pratadoxala relationen kring mångfald och företagskultur

ABSTRACTCourse/level: Enterprising and Business Development, Bachelor Thesis, AUT2012, 2EB00ETutor: Magnus ForslundAuthors: Linn Danielsson & Alexander OlofssonKey words: Strong diversity, Consistent Corporate Culture, Core Values, Corporate Strategy,Definition of Diversity, Working with Diversity, Management, Standardization.Title: Diversity or Corporate Culture ? A case study on the paradoxical relationship betweendiversity and corporate cultures in corporations and organizations.Background: Diversity and corporate culture can in various ways result in corporate andorganizational advantages. While diversity promotes innovation, creativity and companydevelopment corporate culture possesses advantages such as efficiency, community and unity.Diversity and corporate culture seems to create various benefits that are both beneficial forcompetitive advantage.Problem discussion: I would be beneficial for companies and organizations to maintain bothdiversity and corporate culture since they complement each other. However, diversity andcorporate culture have different purposes and benefit in different ways. The question is howtwo such different strategies can meet.Question for research: How does diversity and corporate culture co-exist in corporations andorganizations?Purpose: The aim of this study is to create further understanding for the co-existence betweendiversity and corporate culture in corporations and organizations.Method: The study is made qualitatively with a hermeneutic approach and based on a casestudy on two corporations within the real estate industry.

Alla dessa analytiker

During the last decades business journalism has vastly increased its share of media coverage. Hvitfelt och Malmström (1990) states that media space devoted to business reporting have more than doubled since the mid 1980s. This fact alone is an important reason for studying the same. Hence this study, which is aimed explicitly at investigating how business press use and manage experts, in this case primarily equity analyst, in their reporting. Our purposes are the following: Examine to what extent media players use analyst in their business reporting.

Corporate Social Responsibility och Corporate Financial Performance : En studie om företagsstorleks inverkan på sambandet mellan CSR och CFP inom företag noterade på Nasdaq OMX Nordic Stockholm

Denna studie fokuserar på företagsstorleks inverkan på sambandet mellan Corporate Social Responsibility (CSR) och Corporate Financial Performance (CFP). Huvudsyftet är att mäta om effekten av CSR på CFP skiljer sig mellan små och stora företag noterade på Nasdaq OMX Nordic Stockholm. Perioden som studeras är åren 2006-2009 samt år 2011. För att utröna om företagsstorlek har inverkan på sambandet tillämpas modererande regressionsanalys som går ut på att fastställa huruvida någon interaktionseffekt förekommer eller ej. Vi kontrollerar även för variablerna bransch och tid.

Vi tar tempen på ert CO2-utsläpp! : en studie av hållbarhetsredovisningars användbarhet

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Bestyrkande av hållbarhetsredovisning : kostnad & nytta

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

V?sentlighetsanalysens utveckling. En studie om hur presentationen av v?sentlighetsanalyser varierar ?ver tid inom ledande industrif?retag i Sverige

Bakgrund & Problemdiskussion: Under det senaste decenniet har f?retagens h?llbarhetsredovisning blivit allt viktigare, med ?kade krav p? att rapportera b?de finansiella och milj?m?ssiga effekter. I samband med inf?randet av CSRD st?lls krav p? f?retagen att utf?ra en dubbel v?sentlighetsanalys som innefattar b?de finansiella och milj?m?ssiga effekter. V?sentlighetsbegreppet har dock tidigare saknat reglering och d?rmed pr?glas redovisningen av en oenighet och brister upplevs inom h?llbarhetsredovisningen. Syfte: Syftet med rapporten ?r att beskriva hur begreppet v?sentlighet har utvecklats inom h?llbarhetsredovisning samt hur detta redovisas i f?retagens rapporter.

Reviderad Svensk kod för bolagsstyrning: En studie av dess påverkan på svensk bolagsstyrning

The debate about questions concerning corporate governance has intensified in Sweden the last decade. From July 1th 2008, the Swedish Code for Corporate Governance was extended to comprise all Swedish companies listed on the OMX Nordic Exchange Stockholm. Our aim with this master thesis is to examine the effect of the Revised Code on Swedish corporate governance and in particular its contribution to creating value or costs. We do this through a qualitative study of 22 interviews with representatives for different interests. With our study, we have found that the Revised Code in several areas has had considerable influence on Swedish corporate governance.

Corporate Brand Positioning

PURPOSE: To investigate to what extent product brand positioning models can be used to analyzecorporate brand positioning;METHODOLOGY: The phenomenon is observed from a positivist epistemological position within a primarilyinductive research design. The research strategy is defined as qualitative, while the method of ethnographiccontent analysis is implemented to analyze primary data;THEORETICAL PERSPECTIVE: Product and brand positioning literature; Product brand positioning rhombus;EMPIRICAL DATA: Ethnographic content analysis of brand commercials;CONCLUSION: As shown by the extensive literature review product brands (PB) and corporate brands (CB) coexistin corporate environments. One of key insights of this study shows that product brand positioning(PBP) and corporate brand positioning (CBP) processes can also co-exist in the same corporate environment.Moreover, PBs can be built based on the CB, making the investment in CB a long term return on investment.The study also observes that PBP messages include the ?against whom? attribute, highlighting differentiationin the competitive environment; when on the corporate level, this evolves, and in some cases becomes quitethe contrary, when the concept of ?from whom? or ?by whom? is stressed more than the differentiation amongother CBs in the competitive environment. This stresses the importance of including brand identity elementsin CBP..

När båtarna sattes i vattnet : Genus och klass i Svenska Dagbladets och Aftonbladets rapportering om Titanic-katastrofen

The purpose of this paper is to examine the image of the Titanic disaster in two Swedish newspapers reports of the disaster. By analysing various newspapers reporting of the disaster, we wish to investigate whether there are differences in reporting of gender and class in order to say something about the contemporary outlook and the prevailing social beliefs.The source material that the study is based upon comes from the Swedish newspapers Aftonbladet and Svenska Dagbladet and their reports from the 15 April to the 30 April 1912 and the reporting from the time of the sea-hearings completion (22 May and 31 July 1912).The study finds that news reporting follows the same standards, however, are different in style of performance because of the newspapers' differing positions.The study finds that a distinction is made between the reporting of men's and women's behaviour. Whether a man followed or violated norms leads him criticized or praised in the newspapers. Women's behaviour is hailed independent if they followed the standard of what was feminine or masculine behaviour in a disaster.The study also finds that a distinction is made between passengers of the various classes in the reporting. The majority of reports concerning individuals in the First Class are in positive terms.

Socialt arbete och hållbar utveckling, hur då? : En kvalitativ studie om socialt arbete och hållbar utveckling i två arbetsintegrerande sociala företag.

The aim of this study was to examine how two integrating social enterprises relate to and combines social, ecological and economic sustainability and how they work with sustainable development in the field of social work. The study has been focusing on three questions: What are the values underpinning ?Macken? and ?Vägen uts? approach to sustainable development? What motivates these companies to work with ecological sustainability in the creation of new jobs? How do these companies combine social, ecological and economic sustainability? To answer our questions we have been interviewing nine employees through semi-structured interviews combined with observations and this study was analysed through a symbolic perspective. The conclusion of this study showed that these companies worked with specific themes to reach social sustainability. Recurring themes in the study was empowerment, recovery and the employee?s own experience of exclusion.

Införandet av bemanningsdirektivet på svensk arbetsmarknad : vad innebär det för arbetstagarna i branschen?

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

Hållbart agerande inomFacilities Management ? Fem förslag på förändrade arbetssätt vid outcourcing

Sustainability is a term that is constantly gaining focus in our society and we are becoming more and more aware of the need to take the next generation into consideration when making decisions. The sustainable activity within the core business is growing and is also connected to profitability in ways that have not been seen before. However, the activities that are not included in the core business have not yet reached this long-term perspective. These non-core businesses within an organization goes under the term Facilities Management (FM).This paper focuses onReal Estate businesses, FM-suppliers and the relation between them.The purpose is to investigate current knowledge regarding outsourced FM-services and the real estate organisation?s use of these services.

Enhetschefer och undersköterskors perspektiv på rapportering enligt lex Sarah inom kommunal äldreomsorg

The aim of this study was to examine the experience, knowledge and attitude to mandatory reports of mistreatments amongst first line managers and assistance nurses in municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

Analys av skillnader mellan internationell och svensk rapportering av inträffade händelser på kärnkraftverk

Report of diploma work conducted at the Swedish Radiation Safety Authority (SSM) as part of the bachelors program in Nuclear Engineering at Uppsala University.All nuclear power plants in Sweden are obliged to report any deficiency in their barriers or the defense in depth in obedience to SSM?s regulations concerning safety in nuclear facilities. In addition, there is an international system for reporting such events. The purpose of this thesis is to study the Swedish report system and to analyze the differences between Swedish and international event reporting.In the Swedish system, SSM?s regulations are effectuated by means of event reports classified as category 1-3, designed individually at each Swedish facility.

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