Titel: Hållbarhetsrevision ? hur påverkas revisionsbyråerna?Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Angelina Dahlström, Alexander EkqvistHandledare: Arne FagerströmDatum: 2013 ? januariSyfte: Företag behöver idag visa allmänheten att de arbetar med hållbarhetsfrågor och denna information behöver också oberoende granskas. Syftet med denna uppsats är att undersöka hur en förändrad efterfrågan av information från intressenter har förändrat revisorns arbetsuppgifter och revisionsbyråernas utbud av tjänster, samt hur revisionsbyråerna ser på den framtida utvecklingen av revisions roll och deras erbjudna tjänster.? Har revisorns roll förändrats i samband med uppkomsten av hållbarhetsrevision?? Hur hanterar revisorerna och revisionsbyråerna den nya efterfrågan av hållbarhetsrevision?? Hur ser revisonsbyråerna på den framtida utvecklingen inom hållbarhetsrevision?Metod: Uppsatsen utgår från ett företagsekonomiskt perspektiv. All empirisk data har samlats in genom kvalitativ metodik.

This study is based on AgroSeas business idea from environmental problems to valuable resource, with the objective to optimize a method to purify the already eutrophicated Baltic Sea by harvesting water plants, mainly reed. The nutrients will then be recirculated to arable land through residues from biogas production. The amount of nutrients that can be removed by harvesting the biomass depends on the amounts of biomass and the nutrient content of it, which in turn is strongly dependent on the nutrient concentration of the surrounding water. Vegetation suggested in the study for an effective nutrient uptake is helophytes: reed, cattails, reed canary grass, reed sweet grass in shallower water and lemnoideaes: duckweed and nymphaeids in the deeper parts. Competitive species has high purification ability but requires regular maintenance to avoid channeling and overgrowth. Regarding time and method of harvest, effectiveness may be improved by: harvesting plants above the water level and after flowering, a border is kept, harvesting twice a season, a bigger machine and a regular maintenance. This literature has illuminated a major environmental problem and it has been suggested optimizations for a method for cleaning the Baltic Sea through harvesting water plants, but to get a definite answer for the optimal method for each site tests should be carried out, this because many factors determine to what is suitable for each, specific environment. .

The Swedish government has a goal of achieving a fossil-free vehicle fleet in 2030. Heavy transport constitutes a significant part of Sweden's transportation sector and the vehicles are driven almost exclusively by fossil fuels. Siemens has developed eHighway, a concept for electric road systems enabling electrification of trucks, in order to reduce the environmental impact of heavy transports. This study aims to investigate the potential that eHighway has on transporting iron ore from the mine of Mertainen to a processing plant in Svappavaara. Electrified trucks are compared with conventional trucks, and diesel and electric trains.The evaluation was made with respect to energy consumption, environmental impact, and cost.

Climate change is one of the most difficult problems that humans have to deal with. Today, the evidence of human effects on the climate change and the rise of temperature on earth are strong. It is extremely important that all countries get together and cooperate in order to be able to solve the problem with climate change. One step in the work on climate changes is the Convention on Climate Change, which was agreed on in 1992. The Convention on Climate Change resulted in the Kyoto Protocol in 1997. The Kyoto Protocol is an agreement between a number of industrialized countries to limit or reduce the green gas emissions.

The incineration of waste is steadily increasing in Sweden and so is the production of ashes. The bottom ash has for many years been used as construction material in landfills. Now many of the nation's landfills are closed and there is a great need to find another beneficial use for the ash. Bottom ash is a gravel-like material and with its material properties it can replace natural gravel in parts of roads and surface constructions. Today this use is only approved within landfill areas where leachate is collected and checked.

In many European countries there is an increasing concern about the occasionally high concentrations of nitrate and pesticides in drinking water. The advent of the EU Water Framework Directive particularly highlights this. The directive states that all large drinking water sources should be identified and protected from pollution before 2009 and that by 2015 all water bodies should reach a 'good status'. In Sweden about 60 percent of the drinking water sources have protection areas. This means that about 700 new water protection areas need to be designated before 2009. This will affect many farmers, restricting their farming practices. The purpose of this study was to investigate which methods are used in other countries concerning nitrate and pesticide pollution from agriculture. From this, the expectation was to generate ideas on what could be undertaken in Sweden when designating new protection areas.

Sweden recently changed the national regulation of chimney sweeping. This study has two purposes. The first purpose is to evaluate the effect of this reform to see if the new regulation has led to an effect in terms of increased chimney fires in single-family houses and for the wood-burning and oil-burning stoves, respectively. The second purpose is an updating of a previous study (Mattsson 1994) of analysis of society´s benefits and costs of different alternative sweeping frequencies for wood-burning and oil-burning stoves. This study also has a secondary purpose to examine the extent to which the local sweeping rules vary with climate conditions.  Mattsson, based on his results, proposed that the sweeping requirements for oil-burning stoves should be reduced from twice a year to once every second year and for wood-burning stoves the sweeping should be reduced from four times to once each year.

Each year, the coffee machines at Ericsson in Kista produce around 100 tons of ground coffee waste.The companies Coor Service Management, Löfbergs Lila and Selecta are all responsible for differentstages in the logistical chain in delivering coffee and, together with Ericsson, they want to increasetheir environmental benefit. The plan is to produce biogas through anaerobic digestion instead ofincinerating the coffee waste in a heating plant. The results are to be presented as different businesscases in which different biogas plants are compared with the reference case (heating plant),comparing costs and environmental impacts.There are two major environmental benefits from producing biogas; reduced carbon dioxideemissions from when fossile fule is replaced by carbon neutral biogas, and reduced emissions fromreturning digestate from the bio reactor to farmland instead of using industrial fertelizer.In order to determine the biogas potential in coffee waste, a couple of properties had to bedetermined in a laboratory. Properties such as the dry substance content, heating value, moisturecontent and ash content. The results show that 100 tons coffee waste could produce around 16 500Nm3 biogas which would contain 163 MWh.The biogas reactor and upgrade plant both need energy gas to function and uses around 14 MWh ofthe produced gas.

This study focuses on small scale hydropower in Sweden. This means plants with a capacity of up to 10 MW. The study has a special focus on plants with a capacity up to 2 MW. The study has three aims. It strives to describe the small-scale hydroelectric industry in Sweden.

Introduktion:Att hållbarhetsredovisa efter GRI:s riktlinjer är idag en standard bland multinationella företag världen över. Vi anser dock att det är mer givande för intressenter att placera företaget i ett större sammanhang och för att se hur mycket företagets miljöpåverkan kostar samhället årligen. Sportsko- och klädesföretaget Puma har i en resultaträkning monetärt uppskattat hur mycket miljöpåverkan från deras leverantörer och egna aktiviteter kostar samhället varje år. Den kallas för Environmental Profit & Loss Account och fungerar som ett transparens-, strategi- och riskhanteringsverktyg.Syfte:Den här uppsatsen syftar till att beskriva hur EP&L kan användas i framtiden.Problemformulering:1. Hur används EP&L som strategi- risk- och transparensverktyg?2.

Bakgrund och problem: I samband med en tilltagande miljöförstöring har intresset förhållbarhetsarbete ökat. Detta har skapat press på företagen att redovisa miljöpåverkan ochutveckla hållbarhetsarbetet. Två industrier som är kritiserade för sin omfattandemiljöförstöring är gruv- respektive modeindustrin vars påverkan drabbar såväl natur sommänniskor och djur. Hur den konstaterade miljöpåverkan redovisas och eventuella skillnadermellan de två (helt) olika industrierna ligger till grund för den fortsatta studien.Syfte: Syftet med denna uppsats är att mer ingående undersöka redovisningen avmiljöindikatorer. Fokus riktas på omfattning och skillnader samt utveckling över enfemårsperiod mellan företag verksamma inom den svenska gruv- respektive modeindustrinsom redovisar sitt hållbarhetsarbete utifrån Global Reporting Initiative (GRI).Avgränsning: Studien är avgränsad till att endast behandla den miljöpåverkan de valdaföretagen har, ansvaret för de sociala och ekonomiska områdena har således bortsetts.Metod: Studien omfattar en kvalitativ innehållsanalys av hållbarhetsredovisningar för åren2009 till 2013 för sex utvalda företag, tre från vardera industri.

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.

Today's climate and environmental issues have now been up for discussion for quite long. Various environmental measures have been taken, but it is not always certain that those measures actually are for the better because of the complexity of our environment. Therefore, studies of whole life cycles are very important even if they are time and resource intensive.Real estate accounts for 15% of global carbon emissions, but also affects our environment in many other aspects. In Sweden this number is even higher. About 30 % of its carbon dioxide emissions originates from building sector and changes are therefore of great importance.

Uppsatsen behandlar styrningsverktyg i arbetet mot ett ekologiskt hållbart samhälle, av kommuner nyttjade styrmedel och de boendes uppfattning av dessa. Fokus ligger på de boendes respons på miljömål i uppbyggnaden av den ekologiska stadsdelen Hammarby Sjöstad i Stockholm.Med hjälp av kvalitativ metod och djupintervjuer med 14 boende studeras de styrmedel som används för att påverka och förändra de boendes miljöbeteende, de boendes inställning till dessa samt vilka drivkrafter som finns bland de boende för att agera miljövänligt.De aktuella styrmedlen; regleringar, ekonomiska styrmedel och informativa styrmedel presenteras med hjälp av citat från intervjuerna och redovisas utifrån strukturell, positionell samt individuell nivå. Dessutom redovisas meso-kontextens påverkan samt individens egna drivkrafter för miljöbeteende.Teorier som tas upp och relateras till det empirirska materialet är makt, governmentality samt relevant urban- och miljöforskning. I resultatet framkommer exempelvis att de boende efterfrågar inbyggda lösningar för ett miljövänligare samhälle. I diskussionen resoneras bland annat kring den krock som kan finnas mellan de olika diskurserna; miljövänlighet och senmodernitet..

Will the discourse in a country effect the way an event is presented in the media? And will the event be presented in similar ways in different countries? These are the questions my paper aims to answer. By using critical discourse analysis I have analyzed the reporting of the Iraqi War in three big newspapers; one from USA, one from Sweden and one from Great Britain. The results show that the discourse in each country play a big part in how the news get presented in the media, and this is shown in how the news gets reported. The three countries had three different views on the same war.