In a world characterized by increasing sustainability challenges, organizations are continuously facing new demands; creating new requirements of change management and incorporation of new strategic decisions. Today, organizations are responding to the emergence of new sustainability directives and regulations at a EU level, whence the latest sustainability framework CSRD (Corporate Sustainability Reporting Directive), becomes particularly relevant. Companies are therefore facing the challenge of integrating strategic management in their navigation, preparation and maneuvering of new directives; a transition that requires new strategic decisions and adaptations. The purpose of this study is to qualitatively examine how CSRD affects organizations in terms of corporate changes, operational adaptations and strategic decisions, as well as what capabilities are essential to incorporate. The study also aims to investigate relevant challenges and opportunities associated with the new directive.

Idag är turismen en av världens största näringar och den förväntas växa ytterligare framöver. Turismen bidrar på många sätt till den ekonomiska utvecklingen världen över men effekterna av tillväxten kan även få förödande konsekvenser för miljön. En ökad miljömedvetenhet inom turismbranschen har på senare tid resulterat i olika miljöledningssystem och miljömärkningar. En miljömärkning är Svanen som bildades som ett svar på den ökade miljömedvetenheten i samhället. År 1988 beslöt sig det Nordiska Ministerrådet att utreda möjligheterna att införa en frivillig nordisk miljömärkning.

AbstractThe Swedish public school system claims to be a school for all. This means in particular that school is, not only open to all children between 7 and 16 years, but also that compulsory schooling prevailing. Our society's development is making increasing demands on the theoretical capacity, and school's goals aligned in the same direction. The proportion of pupils failing to achieve the goals are increasing in number, a failure which has major implications not only for the individual student but also for society at large. This study's focus is directed against a group of students where the reason for this is a lack of ability to abstract thinking.

BakgrundUnder de senare åren har ett flertal länder drabbats av bolagsskandaler som bidragit till en snabb utveckling inom corporate governance. För att förhindra liknande skandaler har mer eller mindre frivilliga regler för bolagsstyrning införts, så kallade koder. Bolagsskandaler har även inträffat i Sverige och 1 juli år 2005 infördes svensk kod för bolagsstyrning. Koden skall bidra till förbättrad styrning av bolag, stärka konkurrenskraften och främja förtroendet på kapitalmarknaden.SyfteUppsatsens syfte är att beskriva och analysera om roll- och ansvarsfördelningen har förändrats mellan bolagsorganen efter införandet av svensk kod för bolagsstyrning.GenomförandeDenna studie bygger på kvalitativ metod och tio intervjuer har genomförts. Intervjuer har skett med representanter från ägare, styrelse, bolagsledning, revisor samt respondenter med god kunskap inom bolagsstyrning.ResultatStudien visar att svensk kod för bolagsstyrning inte har haft någon större effekt på roll- och ansvarsfördelningen.

To effectively manage a forest resource for both economic and other values good planning is required. The problem is complex since you want to know which forest to cut and when. Often a hierarchical planning structure is applied, including strategic (long-term), tactical, (medium-term) and operational level. Today SCA Forest is one of few forestry companies in the northern Sweden with an integrated forest wood supply and industry. The goals of the company are to supply their own industries with wood and to manage the resources of the forest through a long-term perspective with satisfactory profitability.

On the 13th of June 2005 the Minister of Defence, Leni Björklund, was subjected to a formal complaint addressed to the Committee on the Constitution concerning her handling of a specific co-operation project with France. The project concerned the development of a technology demonstrator for an UCAV called Neuron. The reason for the complaint was that the Minister of Defence had failed to present the project to the parliament and thus bypassed a parliamentary decision. Such negligence might be considered unlawful under the Swedish Constitution. The issue became public during an unscheduled meeting with the Committee on Defence, a meeting that was arranged at the request of the Minister of Defence.

Debatten om Corporate Social Responsibility (CSR) är aktuell. Att ta socialt ansvar handlar om frivilliga åtaganden för företag, eftersom det går utöver de tekniska och lagliga krav som ställs. Syftet med denna uppsats är att utreda hur CSR tillämpas i de två svenska klädföretagen Hennes & Mauritz (H&M) och Dem Collective. Vi undersöker om och hur företagen upplever kunders krav på socialt ansvarstagande samt om och hur företagen försöker påverka sina leverantörers CSR-arbete. En kvalitativ studie i form av intervjuer har utförts för att få en djupare förståelse för hur de båda företagen bedriver CSR-arbete.

Management by contract is nowadays a common method within the public sector since the NPM overtook as paradigm with its mechanisms of control inspired by the private sector. The public agency is foremost a service provider where they interact with citizens in the service process. Swedish eldercare has significantly increased its expose to competition which means that eldercare can be executed not only by the municipalities own provider. Such an adaption increases the requirements to inspect quality and how the purchasers assure goal achievement by control. The outmost liability stays with the municipality to ensure that the service produces god care since their position as the service purchaser implies the responsibility to plan, precise and evaluate the required work that the executor has to accomplish.

AbstractThe Swedish public school system claims to be a school for all. This means in particular that school is, not only open to all children between 7 and 16 years, but also that compulsory schooling prevailing. Our society's development is making increasing demands on the theoretical capacity, and school's goals aligned in the same direction. The proportion of pupils failing to achieve the goals are increasing in number, a failure which has major implications not only for the individual student but also for society at large. This study's focus is directed against a group of students where the reason for this is a lack of ability to abstract thinking.

This master thesis has been written in collaboration with Science Park Jönköping and is based on a problem related to corporate innovation. Science Park Jönköping believes that there is an untapped potential in existing industry in the form of ideas that are never commercialized. These theories are also supported in the research in which other authors have perceived that the ideas and inventions which do not belong to the core business risk ending up in drawers. If more of these ideas could be spin-offs or other forms of enterprise instead of staying in the drawers it would lead to growth, both for companies and for the society in large.The purpose of the thesis work is to, based on the case Science Park Jönköping, analyze how science parks and incubators can support the commercialization of ideas that derive from industry, who otherwise had been left lying. The work began with a mapping of the Science Park Jönköping operations and the skills they possess, and then other initiatives that aim to commercialize more ideas from companies were examined.

Syfte: Syftet med denna uppsats är att beskriva arbetet i ett antal revisionsutskott samt att diskutera hur detta arbete har påverkat extern revision och intern kontroll. Metod: En kombination av kvantitativ och kvalitativ metod har använts. Datainsamling har genomförts i form av intervjuer och dokumentstudier. Uppsatsens forskningsansats har varit abduktiv och deskriptiv. Teoretiskt perspektiv: De teoretiska perspektiv som använts är tagna från Svensk kod för bolagsstyrning, dels den gällande dels den reviderade.

Företags samhällsansvar (Corporate Social Responsibility, CSR) är ett väl debatterat begrepp som uppmärksammats allt mer i bland annat media, men även av företag. Däremot är begreppet konsumenters samhällsansvar inte lika uppmärksammat trots att det finns en interaktion mellan konsumenters- och företags samhällsansvar. Forskare framhåller att det finns bristfälligt med teorier om konsumenters samhällsansvar samt att definitionen är viktig för att fortsätta driva CSR-debatten, vilket gör ämnet relevant att studera. Studien syfte är att med utgångspunkt i samhällsansvarsmodeller på företagsnivå, utveckla en definition och en tentativ samhällsansvarsmodell på konsumentnivå. Slutsatsen baseras på en kvalitativ undersökning utifrån 15 intervjuer samt teorier som behandlar definitioner och modeller om samhällsansvar.

MPC is the company Exova Metech?s operating system that contains all the information needed for the company's objectives and guidelines to permeate the company. How changes in the MPC should be communicated with the company's employees can be seen as problematic. Routines that have been changed in practice, the process owners do not always update in the MPC, it leads to that the employees can not ensure that duties are performed properly. It is therefore important that management takes its responsibility by providing updated information.

In the year 1800, about 5 % of the world population lived in cities (World Wide Fund for Nature, 2012, 3). Today that number is about 70 % in Europe and North America, and in 2050 it is expected to be 86 % in the developed world and 67 % in the developing world (www, UN, 2009). In addition, the global population is expected to increase with 2.2 billion people until 2050. As a result of the population increase more food has to be produced which requires more transport from the countryside to the cities. However, this flow of resources faces some difficulties.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.