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2286 Uppsatser om Corporate Sustainability Reporting Directive - Sida 39 av 153

Digitala kläder? : En studie om traditionella klädföretags it-strategier 

This paper focuses on traditional clothing enterprise IT strategies. The purpose was to investigate the correlation between traditional clothing companies IT strategies and their brand. In a market where the competition is high it has become more important that the company targets a customer segment. To reach their targeted customers the company builds their brand with different corporate strategies. This segmentation is necessary because of the high exposure to competition, and a well-established brand could be a prerequisite for profitability.  In today?s market, IT has a major impact on the clothing business.

Att styra eller leda - En studie av rollfördelningen mellan styrelse och VD i strategiutvecklingen i svenska börsnoterade företag

Who has the ownership of a company´s long-term strategy, and who should have it? Is it the board of directors or the senior management? Swedish law and regulations seemingly point in one direction, whereas the findings of studying the relationship between CEO and chairman of the board in eleven Swedish listed large- and mid-cap companies, point the other way. In a majority of the companies the senior management have the ownership of the long term strategy whilst the board of directors merely hold a control function. The possible effects on the companies managed as well as the rules and regulations they are managed according to, are analyzed..

Sponsring - En studie om handbollsföreningar i Göteborg

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Att kommunicera hållbarhet : en undersökning av hållbarhetsdebatten via internet

This master thesis is about sustainable city planning and its debate. It is also concerned with networking, communication and web-based communication. Theories of sustainable development are discussed, along with the importance of communication for sustainable development. The report is directed towards landscape architects, architects, town planners, other designers and other interested readers.MotivationI believe that there is a need for an increased discussion concerning sustainability. Sustainable development is an important issue for city planners.

Hur har f?retag anpassat sig till ekologisk h?llbarhet?

Denna rapport f?rklarar och j?mf?r implementering av ekologiskt h?llbara initiativ inom tv? tillverkningsf?retag, AB Somas Instrument och Rexcell AB. Genomf?randet av uppsatsen grundades i en kvalitativ forskningsmetod tillsammans med semikonstruerade intervjuer f?r att samla in data. B?da f?retagen verkar inom tillverkningsindustrin d?r Somas tillverkar ventiler medans Rexcell tillverkar papper. Rapporten utforskar de tv? f?retagens h?llbarhetsstrategier, olika utmaningar som uppst?r under initiativtagande och i vilken utstr?ckning de har n?tt sina m?l f?r ekologisk h?llbarhet.

Nedskrivningsprövning av goodwill : En studie av diskonteringsräntor på Nasdaq OMX Stockholm

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

Företagen som goda medborgare : uppfyller de kraven?

Det finns många teorier kring det sociala ansvar företag bör ta och en av dem är Corporate Citizenship. Terminologin inom detta område tycks tilltala företag och de säger sig gärna vara ?goda samhällsmedborgare?. Frågan är vad det betyder att vara en medborgare och vad detta i sin tur innebär för företagen.Flera författare har ställt upp kriterier för vad ett företag bör uppfylla för att räknas som god samhällsmedborgare, men det saknas till stora delar empirisk forskning. Denna uppsats för fram en analysmodell bestående av fem karaktärsdrag en god företagsmedborgare bör inneha och applicerar detta på åtta företag.

?Corporate Social Responsibility?- Ansvarstagande i praktiken : En studie om hur H&M, Lindex & KappAhl säger sig arbeta med socialt ansvar

Background: The global responsibility for multinational companies is a current matter of subject. Now when the world increasingly is getting globalized, economic growth is created, which brings a bigger demand of responsibility on companies. The leading companies from every industry is often becoming the frame for how the production process works and is therefore exposed to outer pressure which, for example, is coming from consumers and the media. Since consumers at present are more aware of what they are buying and where it comes from, it is important that the companies take social responsibility. We have therefore studied three big companies within the clothing industry to see in witch way they are taking their social responsibility.Purpose: Our purpose was to explore how companies within the clothing industry describe their work with Corporate Social Responsibility, code of conducts and where the incentive behind this work is coming from.Method: We have, through a qualitative study, examined how three large companies work with Corporate Social Responsibility.

Psykosocial arbetsmiljö och säkerhetsklimat: en explorativ studie på mindre flygplatser i Sverige

The aim of this paper is to examine the psychosocial work environment and safety culture in minor Swedish airports. The purpose is also to investigate the relationships between these two. The paper deals with theories regarding psychosocial work environment, organizational culture and safety as well as safety culture and safety climate. The participants are air traffic controllers working in minor airports in Sweden. The psychosocial work environment was measured with Copenhagen psychosocial questionnaire (COPSOQ) and the safety culture with the safety culture assessment questionnaire (SCAQ).

Plattform Göteborg : En utvärdering av ett integrationsprojekt i Göteborg

In 2005 the Swedish government introduced a law of amnesty for refugees in the country which made the Minister of Integration invite a number of national organizations to discuss this law. After that, seven organizations in Gothenburg also felt that something should be done and they started talking about a cooperation to improve the situation for newly arrived people to Gothenburg. They formed a project, ?Plattform Göteborg?, which in this paper will be evaluated according to a manual from Sida. The project consists of seven organizations which have their separate activities formed by them to improve the integration.

En internationell jämförelse av miljölagstiftning avseende växtnäringsläckage med ursprung i jordbruket

SAMMANFATTNINGÖvergödning har de senaste åren blivit en stor och omdebatterad fråga i många EU- länder.Även om problemen har minskat en del är detta inte tillräckligt, vi ser fortfarande fiskdöd,syrefria bottnar och giftiga algblomningar. Hur långt ska vi gå för att kunna övervinnaövergödningsproblemen? Genom olika sorters lagstiftning, ekonomiska styrmedel ochrådgivning har vi nått en bit på vägen, men fortfarande krävs det mycket arbete innan vi haruppnått målet. Jordbruket har pekats ut som en av de största källorna till övergödning pågrund av överskottet av kväve och fosfor som varje år urlakas ur våra jordbruksmarker.Inom EU finns sedan 1991 en gemensam lagstiftning; Nitratdirektivet. Syftet med direktivetär att minska nitratföroreningar och andra föroreningar från jordbruket, då dessa påverkarsåväl yt- och grundvatten som kust- och havsvatten.

The Times They Are A-changin' - De sociala mediernas organisatoriska påverkan

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

Modebloggarnas dolda budskap?

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

Incentive programmes – a corporate governance perspective on Swedish commercial state owned firms

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..

Att inte kunna, eller inte vilja, begagna sig av hemlandets skydd : att utreda om det finns ett myndighetsskydd

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

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