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2286 Uppsatser om Corporate Sustainability Reporting Directive - Sida 8 av 153

Hållbart nyttjande av vattenresurser på Gotland : vision och verklighet

Fresh water has become more and more of a scarce commodity. Water scarcity isn't first and foremost a cause of drought and wasting, but a cause of inequality and mismanagement. This is not only a problem for developing countries, and there can also be variations within countries. The municipality of Gotland has a development program called Vision Gotland 2025, with goals for growth and sustainable development. The aim of this study is to examine whether the use and management of water resources on Gotland and Vision Gotland 2025 is conformed to the Water Framework Directive and the Ecosystem Approach in terms of sustainability.

Reporting Management för den interna rapporterings processen med hjälp av verktyget Tivoli Decision Support : TDS

Rapporten inleds med en beskrivning av WM-datas Network Management struktur och Reporting Management behov. Därefter följer en beskrivning av de två analys tekniker Datamining och On Line Analytical Processing (OLAP) vilka är de mest använda databasbaserade tekniker. Verktyget Tivoli Decision Support (TDS) är ett stödssystem som ska underlätta för beslutsfattare inom organisationen. TDS baseras på OLAP ? tekniken och rapporten visar avslutningsvis de möjligheter som verktyget ger avseende WM-datas Reporting Management..

Hållbart jordbruk inom vattenskyddsområde : En studie om Sverige, Danmark, Frankrike och Tyskland

To guarantee protection of our drinking water, water catchment protections are established. These are divided into three different zones and in the first zone it is most likely that an activity, such as agriculture, will contaminate the water resource. Hence the activities are strongly regulated or banned. The EU communion is working towards a sustained water quality through several directives; Nitrate Directive, Waterframwork directives and Sustainable use of pesticide directive. The main purpose is to regulate the diffuse pollution from agriculture.This thesis is about how Denmark, Germany and France are working towards a sustainable agriculture within water protection areas.

Rapportering om förortsproblematik i media : - Ett uttryck för stigmatiserande strukturell diskriminering eller en arena för möjlighetsorienterade politiska lösningar?

This thesis aims to examine the nature of the medial compartment regarding the reporting of problems in conjunction with suburbs. Previous research on discrimination in the media shows that people living in the suburbs considers suburbs being portrayed negatively in the media. They perceive that this has a negative effect on integration which in turn increases the risk of stigmatization. This study strives to contribute to the clarification of whether medias means of reporting around this area can help in the development of problems in suburbs by examining whether there is a reflection of actual political focus in the media or if media only plays a stigmatizing role. The research method used has been quantitative content analysis, making an overview of how much space is given to the different types of reporting. The thesis concludes that the reporting examined in this study did not appear to be of a structurally discriminatory nature, even if that type of reporting occurred.

Rapportering mellan revisorer för en internationell koncern : Hur kan införandet av ISA 600 komma att förändra rapporteringen

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Corporate Social Responsibility and Nongovernmental Organizations

Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.

Hållbarhetsredovisning enligt GRI:s riktlinjer : En studie av två svenska statliga företag

What impact and effects are created by the placement of an international ranking? Could it be that a top rank is detrimental to an entire country's efforts to fight corruption?This bachelor thesis in political science is about Swedish corruption. In essence, so questioning the Transparency International's indexed rankings that placed Sweden in third place. Issues concern since if the third placement has created nonchalance and a careless mentality in Swedish government and in particular in the municipal operations. Research results show that Transparency International's rankings have low validity and low reliability and that the government is not acting sufficiently to prevent and fight corruption.

Turism under ansvar. : En kvalitativ studie om upplevelsen av att arbeta med CSR-frågor inom reseindustrin.

The focus of this essay is set on a number of processes that affect the challenges of the tourist trade, to be more precise ? an analysis of the attitudes towards tourism and sustainability within this line of business ? from an ethical and moral as well as social view. These issues are examined with reference to the concept of CSR (Corporate Social Responsibility). Thus, acquaintance with theories of social constructivism, post colonialism, globalisation and global civil society is essential in order to understand the analysed material. The essay is mainly based on the outcome of qualitative interviews with various kinds of persons working with CSR related questions.

Reporting Management för den interna rapporterings processen med hjälp av verktyget Tivoli Decision Support - TDS

Rapporten inleds med en beskrivning av WM-datas Network Management struktur och Reporting Management behov. Därefter följer en beskrivning av de två analys tekniker Datamining och On Line Analytical Processing (OLAP) vilka är de mest använda databasbaserade tekniker. Verktyget Tivoli Decision Support (TDS) är ett stödssystem som ska underlätta för beslutsfattare inom organisationen. TDS baseras på OLAP ? tekniken och rapporten visar avslutningsvis de möjligheter som verktyget ger avseende WM-datas Reporting Management..

Hello Skandia: Om kulturen på intranätet

Corporate spending on information technology is persistently increasing and a majority of companies are currently employing an intranet. Intranets have implications for internal communication but are also instruments for the dissemination of corporate culture. Existing research on intranets and corporate culture is limited to Swedish organizations within the industrial or IT-sector and to foreign companies. The purpose of this study is to understand how or if corporate culture can be embedded into an intranet. Specifically, this study addresses the research question: How is corporate culture communicated via an intranet in a Swedish service-sector company? We perform a qualitative case study and find that communication on intranets is still characterized by a traditional top down approach.

CSR & Etik: En tillämpning av normativ etik på CSR i praktiken

The neo-classical conception of the market place does not provide a framework to account for ethical or moral action. As a result, the neo-classical model is unable to explain the impact of ethical and moral issues on business sustainability present in the modern economy. To address this limitation, this thesis investigates whether theories of ethics can help explain the motivations and actions of stakeholders within the field of Corporate Social Responsibility (CSR). In addition, the thesis explores whether theories of ethics are presented differently within aspects of the stakeholder model. Semi - structured interviews were conducted with various stakeholders within the CSR sector, including a NGO, a commercial firm and a CSR consultancy firm.

Ekodesign med SolidWorks Sustainability

I dagens samhälle börjar det bli allt viktigare att tänka på miljöaspekterna vid framtagningen av nya produkter. Med hjälp av olika datorprogram kan det bli lättare att konstruera produkter som har mindre påverkan på miljön.Denna rapport hade som syfte att få en förståelse för hur man kan använda sig av SolidWorks program Sustainability i konstruktionsarbetet och att med hjälp av ekodesignens 10 Gyllene Regler och CES EduPack mäta/värdera i vad mån SolidWorks Sustainability ger en bättre produkt eller inte. Slutligen också visa hur och på viket sätt SolidWorks Sustianability verkligen skapar mer miljövänliga produkter.Livscykelanalyser med SolidWorks Sustainability och CES EduPack genomfördes på ett lås och ett takaggregat. Skillnaden mellan programmen blev framför allt stor då takaggregatetanalyserades. Då räknade SolidWorks Sustainability att takaggregatet koldioxidavtryck var 6300 kg och energiförbrukning 1,1 MJ medan CES EduPack gav resultatet 465 kg och 4,71 MJ.

Möjlighet till flyttning av juridiska personers säte inom EU : Finns det behov av ytterligare harmonisering?

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

Direktiv 2001/18/EG om avsiktlig utsättning av GMO och dess inverkan på svensk rätt : en europarättslig studie om svensk institutionell och processuell autonomi samt principen om god förvaltning

This master's thesis on the subject of public law will deal with the implications ?Directive 2001/18/EC on the deliberate release into the environment of genetically modified organisms? might have on the Swedish legal system. The purpose of the directive is to harmonize the European Union States legislation regarding licensing of the deliberate release of GMO?s into the environ­ment, this to maintain a high level of environmental protection and at the same time preserve the internal market of the European Union. The thesis will primarily examine how the provisions of the directive relating to the general principle of good administration have impacted the proce­dural autonomy of Sweden.

Från Skiss till Diss

Over the past decade, the fashion industry has experienced a relatively high rate of consumption with material and clothing becoming increasingly subject to waste and disposal. As a result of the increased awareness within the industry the interest in CSR (Corporate Social Responsibility) amongst retailers has increased substantially in an attempt to shy away from the critically amplified media attention. In addition the underlying demand from external stakeholders has forced companies to ensure they focus and act upon each stage of the product life cycle.This study provides a further in depth analysis of the fashion industry and conveys the key messages and steps that firms are taking in response to the external pressures and requirements based on four different merged process areas. This research paper examines the impact of CSR on two Swedish fashion retailers Åhléns and JC and shows how accountability relates to the external expectations and norms that prevail in society. The result shows that the firms do meet the demands within each sub category as a response to market demands.

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