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2286 Uppsatser om Corporate Sustainability Reporting Directive - Sida 25 av 153

TVÄTTÄKTA ANSVAR? - En studie av Global Compacts svenska medlemsföretag.

Syftet med denna uppsats är att kasta ljus över ämnet Corporate Social Responsibility (CSR). Inom detta ämne kommer fokus att ligga på det initiativ som heter Global Compact (GC), och som blivit föremål för såväl beundran som skepticism. Målet är att utröna om GC i Sverige blivit, eller är i riskzonen för att bli, en front för det som i uppsatsen kallas kulörtvätt, eller om det tvärtom är en välfungerande sammanslutning som hjälper till att sprida CSR. Frågeställning: ?Hur och vart åberopar de svenska företagen sitt medlemskap i Global Compact??, ?Av vilka anledningar ansluter sig företag till Global Compact??, ?Vilka effekter kan företagens frivilliga val av Global Reporting Initiative (GRI) som rapporteringssystem ha på de åtaganden av transparens och kommunikation som Global Compact medlemskapet för med sig?? Metod: För att uppfylla syftet och frågeställningarna används en kvantitativ och en kvalitativ metodel.

Social hållbarhet och attraktionsfaktorer i en urban kontext. Fallstudie över Malmös nya stadsdel Hyllie

Do new, attractive neighborhoods meet the requirements of being socially sustainable? This essay is based on the potential conflicts between the pursuit of social sustainability, while the theory of the creative class influence city planning. Social sustainability is difficult to measure, but implies broadly that everyone should have equal rights and opportunities. A city or region that aims to attract a certain type of people by providing what they ask for, might pay less attention and spend less resources on the rest of the population. Socially sustainable - for whom? The new district Hyllie in southern Malmö stands in focus, and the paper seeks to identify how different operators in Malmö defines the concept of social sustainability, how it is implemented in the design of Hyllie, and if any potential conflicts may arise.Interviews with the following informants; representants from the Office for City Planning in Malmö, the nonprofit organization Sustainable Development Skåne, the Commission for a Socially Sustainable Malmö and the company Skanska Öresund have constituted the main methodology, among with reading and analyzing existing documents and policies relating to the development of Hyllie.

Mer än bara ord : En kommunikationsstrategi för ökat hållbarhetsarbete i kommuner

This study is based on motivation theory, communication theory and knowledge about change management and workshop arrangement. The aim of the study is to develop a communication strategy which increases motivation for sustainability work in municipalities.Main focus of this report is to (1) determine whether motivation theory is applicable on a municipality?s sustainability work, in order to gain a willingness to change and (2) decide if workshops are suitable platforms for communication with municipalities. The opinion that global, complex problems require local solutions is a starting point for this study. The role of municipalities is claimed to be of great importance and is furthermore suggested to undergo a change in order to meet the current demands.

Kodens påverkan på börskurser : En event study på publiceringen av bolagsstyrningsrapporter enligt Svensk kod för bolagsstyrning

Recent accounting scandals, often led by managers trying to improve results and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes and similar regulation. The Swedish code for Corporate Governance came into effect on July 1, 2005. The code requires all Swedish companies listed on the Swedish Stock Exchange (OMX A- and O-list), with a turnover exceeding 3 billion SEK, to disclose a report regarding Corporate Governance, attached to the annual report.The purpose of this paper is to examine whether the new disclosure required by the Swedish Corporate Governance code will have a measurable effect on stock prices. The authors have applied event study methodology examining daily returns around the announcement of the Corporate Governance reports.

Social äggfrysning till förmån för karriär - En kvalitativ studie kring social hållbarhet

Women?s strive to reach higher leading positions and build a career that's combinable with child birth and private life, is an on-going debate among academics in the fields of leadership, management and organization. This bachelor level thesis is written at the section of Management & Organization at School of Business, Economics and Law in Gothenburg, Sweden, spring semester 2015. In our research methodwe have used source triangulation with a qualitative approach to the subject of egg-freezing in favour forcareer with a focus on Swedish workplaces. The purpose has been to illuminate, map out and further problematize how the introduction of the employee benefit in November 2014 can be seen to relate to social sustainability.A lot of the management research that discusses social sustainability tends to focus on how women (and men!) try to balance family life and career and how to combine (or to not combine) them.

??Finns det ett samband mellan graden av periodiseringar och inflationsjusterade skattade framtida rörelseresultat? : - Empirisk studie av den europeiska aktiemarknaden.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

Vendor due diligence : Advokatbyråns skadeståndsansvar gentemot köparen enligt tillitsprincipen

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

"Jo, läspade Violet." : Översättningsanalys av anföringsverb i svensk och polsk skönlitterär prosa. En fallstudie.

In this study I compare the use of reporting verbs in direct speech in Swedish and Polish literary prose. The aim is to examine how differences in usage are reflected in translations to and from Swedish and to what extent the translator adapts the text to the target language and its literary conventions.I have compared the material on two levels: source text versus source text in Polish and Swedish respectively, to see what kind of speech verbs are most commonly used, and source text versus target text, to study the strategies the translators have used and to what extent reporting verbs are altered or not.I have also studied quotation verb + adverbial phrase or prepositional phrase, to investigate if they are more frequent in the two target texts or adapted to the literary concentions of the target language. .

Fra?n passivhus till NNE-hus : va?gen till ha?llbar utveckling

sustainable development by reducing the energy use by EU:s directive of energy efficiency and the UN Convention. The second purpose is to present the technical solutions regarding ventilation and heating system that is being used in passive houses. This was done using 8 passive houses, 4 germany and 4 swedish passive houses. Even the international and Swedish system requirements for passive houses have been addressed in this project. The goal was also to explain how and why the mechanical system in passive houses has developed to the technology used today.

Vems är ansvaret? : En studie om Corporate Social Responsibility i svenska företag

Syftet med uppsatsen är att studera varför och hur företag arbetar med CSR, samt hur detta arbete kan redovisas. Vi har gjort en kvalitativ undersökning med utgångspunkt i fyra företag i olika branscher, Trelleborg AB, Green Cargo, Vattenfall och SAS. Vi har även intervjuat en revisor och en konsult inom CSR-området samt gjort en attitydundersökning med hjälp av enkäter.CSR står för Corporate Social Responsibility och handlar om det ansvar som företag har gentemot samhälle och miljö. Det är ett brett begrepp som innefattar många olika aspekter och uppfattas olika i olika sammanhang.En anledning till att företag arbetar med CSR är att intressenter så som kunder, ägare, media, intresseorganisationer och myndigheter med flera påverkar och ställer krav på företag. Kunder kan välja bort produkter som inte anses vara producerade på ett ansvarsfullt sätt och kan bojkotta företag som inte tar sitt ansvar gentemot omgivningen.

Kunskapsspridning inom projektbaserade företag

Background: Society of today is characterised by greater dynamics and a constant demand for innovation and fresh ideas. This development is often named "the new economy" or "the knowledge society". Independent of how one chooses to name this society, most individuals seem to agree upon the fact that knowledge grows more and more important. New competencies, such as new knowledge and new forms of organising, will be demanded for corporations to be successful in the future. In recent years it has become more common with corporations based on projects.

Styrelsen och samhällsansvaret - En studie om hur styrelsesammansättningen påverkar CSR-prestation i svenska börsbolag

The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance.

Intressenterna i centrum vid implementering av Corporate Social Responsibility

AbstractThe development of Corporate Social Responsibility has been increasing for the last decade.Not only is Corporate Social Responsibility an important thing for big rich companies, todayit includes all different kinds of companies? regardless size, profit or industry. An industrywhich affects the majority of the society is the grocery industry. People have on a daily basissome kind of relationship to the grocery industry, which means that we have high presure onthe companies to not take an over price on the goods, to have a good assortment and that thecompanies take responsibility for the society. With high pressure from different groups of thesociety it is hard for the companies to know how to please all groups at their highest level.In this essay a qualitative examination will be done of how grocery companies mange theproblems of having many stakeholders to please.

Utstationering av utländska arbetstagare i Sverige : Är Lex Britannia och Sveriges sätt att implementera utstationeringsdirektivet (96/71/EG) förenliga med EG-rätten?

The Latvian building company Laval un Partneri Ltd (Laval) posted Latvian construction workers at the rebuilding of a school in Vaxholm in autumn 2004. Because the company refused to sign a collective agreement with Svenska Byggnadsarbetareförbundet (Byggnads), which is the Swedish trade union for constructions workers, Byggnads put the construction site under a boycott. Next Laval sued Byggnads for damages in the Swedish Labour Court (AD) because Laval considers the boycott as well as Byggnad´s demand that Laval signs a collective agreement incompatible with EC Law. AD has now demanded a preliminary ruling from the European Court of Justice (ECJ). While waiting for the preliminary ruling from the ECJ, several important questions of principle stand unanswered.

Sponsring av idrott: en empirisk studie om interaktionen
mellan företag och elitidrott ur ett företagsperspektiv

The purpose of this thesis is to gain a deeper understanding of Swedish companies? use of corporate sponsorships as a tool for communication. The research describes motives and goals of corporate sponsorships, the selecting process and methods used in evaluating its effects. The empirical data has been colleted through interviews with two companies sponsoring athletics at a top level in Sweden. The study shows that the principal objectives and motives companies have with sponsorships are related to brand exposure, image improvement and relationships.

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