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2286 Uppsatser om Corporate Sustainability Reporting Directive - Sida 16 av 153

Den nya svenska koden för bolagsstyrning och dess funktion i förhållande till culpabedömningen av bolagsledningens skadeståndsansvar

From July 2005 on, the new Swedish Corporate Governance Code will be applied gradually by companies listed on the stock exchange or any authorized financial market in Sweden. The Code has been drawn up in order to clarify and to improve the self-regulation in Swedish companies. The need for codified self-regulation standards has been considered as urgent due to negative trends on the market such as the last few years? corporate scandals in domestic and international trade and industry. The sought-after consequence is to clarify the mission framework for corporate directors.Ch.

Norra länken Alingsås

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

Hållbarhetscertifieringssystem och kommunalt hållbarhetsarbete :  

The municipalities of Sweden have a great responsibility when it comes to adapt the physical planning to a more sustainable development. The development of the society depends upon the growth of new communities and other public services, but to build new communities in a long-term sustainable manner you need good methods and guidance. This study presents four sustainability certification scheme intended to improve and adapt the planning, implementation and performance of new communities and infrastructure project to more sustainable methods based on economic, ecological and social sustainability. These systems are the latest versions of environmental classifications and similar rating schemes, but with a broader focus since they also include the social aspect of sustainability.This study aims to investigate what role sustainability certification schemes can play in local planning for sustainable development. The study compares the certification systems criteria to the tools and goals that the Swedish municipalities have been provided with, to lead efforts towards a more sustainable society.

Förenklad revision av mikroföretag? : En kvalitativ studie sedd ur fyra revisorers perspektiv

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

MiFID - En analys av direktivet om marknader för finansiella instrument och dess inverkan på kundens ställning på värdepappersmarknaden

This essay aims to analyse the Markets in Financial Instruments Directive, formally called MiFID, andwhether it improves the situation of the investor, the customer, on the market for securities. MiFID isa directive from the European Union and was implemented by the member states in 2007. Besideshaving the objective to harmonise the European financial market, the directive aims to increasecompetition and efficiency among the markets in the member states.After our initial reasearch in the area we choosed to do a textual analysis and divide the content ofMiFID into three main areas: trading venues, transparency and investor protection. These areas aresubsequently analysed in relation to the investor?s situation on the market for financial securities andthe overall question at issue is whether MiFID improves the situation of the investor.

Managing Credit Risk: Assessing the Probability of Corporate Bankruptcy using Quantitative Risk Analysis

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

Kvinnor och män i sportsidorna : En undersökning av sportsidorna i Örnsköldsviks Allehanda och Sportbladet ur ett genusperspektiv

Our goal with this paper is to see how male and female sport is described through a gender perspective in the newspapers O?rnsko?ldsviks Allehanda and Aftonbladet (Sportbladet).Is there any difference between male and female sport reporting? Are the different sexes described in a certain way? How are they described? Do men and women get as much space in the sport-pages of the newspapers? And are there any differences or similarities over a ten year period?To look on some of these factors we have been doing a quantitative- and qualitative analysis of data. The quantitative analysis to show patterns that could be easy to count. For example we looked if the article was about men our women, what sport, whom had written the article and how much space the article were given. This to easy estimate if there was any differences in the sports reporting.

Assessment of food retail business sustainability : the case of Konsum Värmland

Public concern and the need of responsible way of doing business have brought forward the issue of sustainability at the forefront of discussion in the last decade. Even though, food retailers are playing an important role in the economy, they are exposed for criticism by media and consumers for any socially and environmentally irresponsible business practices because, the potential environmental and social impacts from their operations are significant. These impacts need to be recognized and properly addressed. The main objective of this study was to assess the sustainable business management of a cooperative food retail business in Sweden, known as Konsum Värmland (KV). The necessary data and information on history and status of KV, and its practical activities concerning the implementation of sustainable development programs as well as the motivation and challenges encountered by KV during the implementation were gathered via reviewing different documents, research papers and press releases; interviewing decision makers and other personnel in KV and other researchers from Swedish University of Agricultural University who have investigated KV.

Vetenskapsjournalistik i radio - Vad får vi veta? : En innehållsanalys av vetenskapsradions nyhetssändningar hösten 2004

AbstractPurpose/Aim: The aim of this essay is to paint a picture of science news reporting in the Swedish Public Service science programme, vetenskaps-radion. Key issues to be adressed are: What areas in science are prioritised? How much of the total broadcast time are devoted to each area? Are there any differences in reporting between weeks? How well does the swedish science radio match common interets? Are the news in the form of short ?soundbites? or are they more lengthy in-depth?Material/Method: Quantitative analysis of radio programmes. The variables used are based on the different major areas in natural sciences.Main results: This study shows that most broadcast time is devoted to news regarding biology and medicine and that the news rather are in the form of short snippets of news than more lengty in-depth stories. This is put in light of how journalistes tend to present news and that the subjects involved has to relate to peoples everyday lives.

En Samhällsekonomiskt utvärdering av Uddevalla kommuns satsning på handelscentret Östra torp

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

Faktorer som påverkar datakvaliteten hos affärs- och DW-system - En fallstudie från en högteknologisk industri

This thesis aims to examine how the quality of data that is entered into and retrieved from a corporate group's ERP and Data Warehouse systems can be improved. The corporate group has already taken several measures that will improve the quality of data. For instance the corporate group has updated and merged the previous ERP systems into one. At the same time the corporate group adjusted the settings in the updated ERP system, so that it will be harder to register incorrect data in the ERP system. With regards to the processes and routines, the studied department has efficient written routines and processes.

Utvärdering av taxonomi och systemstöd för riskbaserad analys inom den svenska Luftfartsinspektionen

The Swedish Aviation Safety Authority has decided to standardise a classification system for reporting deviations found in inspections. The purpose of a classification system is that similar deviations always should be reported in the same way since this will enable better decisions regarding different risk areas. The inspectors are therefore constrained to use a standardised classification system and are not free to use their own words when reporting deviations. A hierarchal classification system with predefined phrases is in aviation referred to as taxonomy. Taxonomy is already in use when reporting accidents and incidents but not when reporting deviations found in inspections.

Private-Public Partnerships (PPP) : collaborating for a sustainable business in Sweden

In theory, the logic behind partnerships is simple: All organisations have strengths, but no organisation has all the strength required to do everything. Triggered by global perspectives and challenged by sustainability objectives, the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992 pointed out needs for corporate responsibility. In this conference, Private-public partnership, PPP, was identified as a potential way to work towards sustainability, especially as a way to emphasize a corporate responsibility commitment. Nowadays, organizations exist to satisfy the needs and interests of all their stakeholders, such as customers, markets, shareholders, as well as secondary stakeholders such as media, NGOs, and society at large. Addressing all stakeholders and working towards a sustainable business development makes PPP a potential solution, but also a source of challenges.

Berättelser i organisationer : en analys av hur fyra organisationer och två konsulter använder Corporate Storytelling som ett strategiskt muntligt kommunikationsverktyg

Abstact: Syftet med uppsatsen Berättelser i organisationer - en analys av hur fyra organisationer och två konsulter använder Corporate Storytelling som ett strategiskt muntligt kommunikationsverktyg var att öka kunskapen om begreppet Corporate Storytelling samt att undersöka hur de intervjuade organisationerna och konsulterna använde sig av verktyget i en intern kontext. Vid användandet av Corporate Storytelling inom organisationer handlar det framförallt om hur berättelser kan användas som ett strategiskt verktyg för att förenkla och begripliggöra olika fenomen och budskap dels för den enskilda människan, dels mellan människor. Berättelser kan exempelvis användas för att förmedla känslor, politik och symbolism till medarbetare och omvärlden. Uppsatsen utgick från ett pedagogiskt perspektiv och frågeställningarna besvarades med hjälp av en kvalitativ undersökning bestående av sex intervjuer. I uppsatsen arbetade vi utifrån en abduktiv metod och resultatet visade att de intervjuade organisationerna och konsulterna som medvetet arbetade med Corporate Storytelling främst gjorde det i syfte att stärka organisationskulturen.

Från Bomull till Byxor Livscykel Inventering och Ansvarsfullt Företagande En MFS i Södra Indien

A growing number of companies realise that to achieve their environmental goals and satisfy stakeholder expectations, they need to look beyond their own facilities and to involve their suppliers in environmental initiatives. A life cycle approach means that the production system should be optimised as whole, across national boarders and individual organisations taking part all the way from extraction to disposal. This study is a Life Cycle Inventory of resources used when producing a piece of cotton garment and the method is based on the standardisation series of ISO 14040-43. The area of study, Tamil Nadu the most southern state of India, accounts for more than 90% of India?s knitwear exports to Western Europe.

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