Societal expectations of responsible corporate conduct are currently a fact. It is manifested ina corporate need for limiting and managing external effects, such as environmental impact.An environmental management system is a tool for organizations to structure theirenvironmental work and increase their efficiency. Managing the corporate operations toaccommodate to environmental objectives requires an organizational understanding of theobjectives as well as the procedures. A condition for a successful implementation is the coworkers´ willingness to participate and collaborate.A study made on the co-workers attitude towards the ISO 9000 standard (i.e. qualitymanagement system) reveals that the earlier positive findings are not completely true.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

This thesis tackles the subject concerning arguments as a conceptual basis forunderstanding the general strategy of the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that harmonized environmental taxes in the EU is an issue conceived as supported by academic debate, and where the institutional arrangement in relation to an European-national dimension alongside the discursive context, allows meaningfulspace for arguments. The study makes a distinction between substantial (environmental cancerns in itself) and instrumental (other benefits, mostly economic ones) rationality as a foundation in various types of arguments.The study's main findings are that the Commission's official documents over the past 20 years, have been trying to keep a strong image of reason and knowledge based arguments for an EU-wide environmental tax reform. In particular, the types of arguments tend to appeal to the Member States by stressing the instrumental rationality in a European environmental tax reform, indicating the value of good arguments as a part of the Commission's main strategies. In sum, this may have further theoretical suggestions concerning questions of environmental and elimate change policies in a European context or other more general studies relying on theoretical assumptions of logics of argument, legitimacy or studies of motives behind action strategies in politically sensitive issues such as taxation at supranationallevel..

Syftet med detta examensarbete är att beskriva den lagstiftande bakgrunden till handeln med utsläppsrätter samt att granska hur det inledande förfarandet av handelssystemet har genomförts i Sverige..

The purpose with our study is to create an understanding of how tourism stakeholders within a tourism network can affect a Destination Marketing/Management Organization?s (DMO?s) work with the destination branding process. To fulfill this purpose we have clarified different relationships that can influence the DMO?s place marketing. In order to limit our study we have chosen to focus on two Swedish destinations, Öland and Norrköping, and their DMO?s.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

The climate issue is a significant question, and the problem is mainly caused by human activities. Everyone can help to counteract the enhanced Greenhouse effect by reducing the amounts of energy they use and by not consuming more products then they need.Schools are some of societies many consumers and therefore contribute to the Greenhouse effect. The School also has an important task; to teach and disseminate knowledge and information about the climate and the environment. According to the Swedish National Agency for Education, Skolverket, must all schools regularly consider the environment and sustainable development throughout the entire education process. Unfortunately, this is not the case for many schools in Sweden today.One of many tools that can be used to coordinate environmental work and initiatives, and also to make it more efficient, is environmental management systems.

The aim with my work is to get a deeper knowledge about the preschool's views of environmental work. I also want to examine how the preschool teachers along with the children work with the project Green Flag in the preschool. I have used structured interview with two teachers in a preschool that works with Green Flag. Green Flag is an environment certification and is an evidence on that one works daily with a document aimed environmental work along with the children. I have found out that each year they work with different themes within Green Flag.

The world?s consumption is increasing at an accelerating rate and it´s produced and consumed more goods and services than ever before. A large part of people's consumption consists of clothing that is bought and discarded increasingly leading to a number of environmental problems such as global warming, pollution, loss of biodiversity and the depletion of natural assets. One way to save the earth's resources is to buy used clothing, so called second hand, instead of new ones. The store chain ?The Ants? (in Swedish ?Myrorna?) has specializing in second-hand goods and sells, among other things, clothes.

Traditionally, it has been argued that companies are only responsible towards their shareholders, to maximize the profits. But lately it has changed into another way of responsibilty. It has become of great importance to demonstrate sustainable long-term values for stakeholders to identify with. This thesis aims to clarify the banks? definition of responsible investment and what criteria they assume when talking about such kind of investments.

This Master?s Thesis aims to illustrate in what ways the two Swedish environmental assessment tools, the Environmental Load Profile and EcoEffect differ and if performed valuations gives different results and environmental goals.The built urban environment causes about half the environmental loading in Sweden. The society?s ambition towards sustainable development has resulted in demands reducing the environmental load. One way to accomplish this change is with the assistance of tools for environmental assessment of the built environment.

The purpose of this essay has been to study the different discourses that are expressed in social welfare secretaries? assertions when they assess cases with elements of honour-related violence, intimidation and oppression. To do so I have used a discourse analysis theory and technique, based on three qualitative interviews with social welfare secretaries. The interviews were focused on vignettes, which were all fictitious cases with various elements of honour-related violence. One of the interviews was a focus groupinterview with four participants, while the other two interviews were individual.

Fältbiologer in Lund : A study on how the NGO Fältbiologerna has affected environmental politics in the municipality of LundThis paper examines, through interview and literary studies, if the environmental NGO Fältbiologerna has had any impact on the environmental politics of the municipality of Lund. The study is based on a case where Fältbiologerna were protesting against the establishment of two shopping centers near the outskirts of Lund.The study is inconclusive, but provides a few interesting questions for further studies in this subject..

Environmental problems are accelerating with energy consumption and the release of greenhouse gases as the major issues. This affects landscape planning mostly through environmentally hazardous transportation and heating of buildings. In environmental work, the term "Sustainable development" is often used. This term was coined in the Bruntland report in 1987. A number of frameworks have been developed to clarify the term and to remind the user about relevant aspects of sustainability.

AbstractTitle: Environmental demand solutions - a study within real-estate business.Problem statement:Today, the society stands before a permanent accelerated environmental threat. Companiesbecome increasingly over the environmental problems and more companies look over theiractivity and how it influences the environment. Historical the environmental issue has been forgotten and it is first during the end of 1990 the environmental issue intensive has been noticed. Earlier the environmental work?s high costs was the cause, but now the companies realized the weight and the importance of imposing focus on environment commitments and sees it, as an investment.