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2109 Uppsatser om Environmental sustainability - Sida 4 av 141

Fr?n rapportering till transformering: H?llbarhetskonsulters perspektiv p? CSRD:s potential till h?llbar verksamhetsomst?llning

Humanity faces a major challenge with the climate and environmental crisis, largely driven by reckless recourse use and greenhouse gas emissions by corporations. The EU?s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability practices and guide market forces towards sustainability, supporting the EU?s goal of net-zero emissions by 2050.

Hållbarhetsredovisning- För Vem? : centrala intressenters möjliga påverkan på icke-statliga företags hållbarhetsredovisning

Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies? sustainability regarding social and environmental issues when it comes to choosing a company to invest in.

Green IS ? a Systematic Literature Review

This thesis provides a systematic literature review of a selection among current papers andarticles on Green Information Systems (IS). The main focus is on the current state of Green ISin academic research. This study aims at gaining a deeper understanding and a clearer view ofthe state-of-the-art of IS for Environmental sustainability research, with the goal of clarifyingthe diffuse idea of what Green IT/IS is, and what differentiates Green IS from Green IT.To support the objective of this study, the articles selected for data analysis were collected byusing a systematic literature review as research and analytical method. Within the thesis, adescriptive angle with an interpretative character is used to analyse the data extracted.A theoretical framework based on concepts from sustainability, Green IS and Green IT isemployed in order to analyse and compare terminologies and frameworks used in the studiedarticles. Furthermore, the different dimensions of sustainability and the various terms used todescribe Green IS are analysed comparatively.The result and analysis are discussed in a conclusion confirming the on-going ambiguity ofthe terms Green IT and Green IS and the transformative power of IS.

Hållbarhetsredovisning till nytta för finansiella intressenter? : en fallstudie

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

Vad är hållbarhetsredovisning? : En kartläggande litteraturstudie

Företag som upprättar så kallade hållbarhetsredovisningar har blivit allt vanligare. Dock råder det inom forskningen på området en oenighet om vad hållbarhetsredovisning egentligen är. En mängd olika begrepp används om vartannat och några klara definitioner finns inte fastlagda. Syftet med denna studie är därför att göra en kartläggning av de olika begrepp som används inom den globala, akademiska hållbarhetsredovisningslitteraturen för att utreda innebörden av dessa begrepp samt för att utreda hur dessa begrepp förhåller sig till varandra. Studien genomförs med hjälp av en litteraturstudie där 12 artiklar väljs ut genom ett intensitetsurval och sedan analyseras och jämförs med varandra.

Sustainable Construction in the Transportation Infrastructure Industry? as a vision and in practice

This study has been conducted on behalf of Vectura Consulting AB with the purpose to examine how different actors perceive the dimensions of sustainability and sustainable construction. The purpose is also to provide an understanding of existing barriers and opportunities for sustainable construction within the industry and exemplify with different directions for the actors in order to develop sustainability. The study has approach the research problem by using systems theory, developed by Checkland, to identify the relevant system. Other systems theories has been used as an theoretical framework in order to identify barriers and opportunities, which in this study are based on Hughes?s theory about reverse salients and salients.

Hållbarhetsredovisning i svenska företag: - en kvalitativ studie om drivkrafter och redovisningsmetod

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

Finns tröjan i grönt? : En retorisk analys av H&Ms Conscious Actions Sustainability Report.

As consumers we want to know from whom we buy, what we buy and the impact the company has on our planet. In recent years there been an increasing number of scandals concerning child labour, dangerous chemicals and falsely labelled meat. A good way for companies to communicate their environmental efforts is to establish a sustainability report, where they describe their work and their impact on our environment. By concentrating on H&M?s sustainability report, as well as conducting a rhetorical analysis, we have been able to focus on the following research questions:  ? Why do companies establish CSR reports? ? How do companies gain legitimacy through their rhetorical choices? ? How do companies try to influence recipients? attitudes to the company? We begin by studying the context, which is of importance when using a rhetorical method and thereby attempt to understand in what situation the text is created.

Styrdokument för kontorsbyggnation ur ett ekologiskt hållbarhetsperspektiv : Aspekter och argument

The construction and real estate industry represents a significant part of Sweden's total impact on the environment and mainly affects the following national environmental objectives: reduced climate impact, a good built environment and a non-toxic environment. By establishing internal rules, companies within the industry can reduce their environmental impact. SMT (AB Sandvik Materials Technology), a part of the industrial group Sandvik AB, has set a target that during 2014 develop a guiding document with special consider to the environmental impact during construction of office buildings, that they establish at the Swedish regional capital Sandviken, for both internal and external tenants. This study therefore aims to clarify which environmental aspects that the construction and real estate sector mainly are responsible for, and therefore should be part of a guiding document for a company for establishing office buildings, and to present arguments regarding the use of such a document. The study is based on literature studies and personal contact with other companies, in the form of e-mail conversations and a telephone interview.

Skillnader i synen på granskning av hållbarhetsredovisningar : nationella och kulturella olikheter

Presently environmental and ethical matters are in the centre of attention and companies producing sustainability reports have become more common. It has also started to become more and more ordinary to assure these sustainability reports by an external part. However, the amount of assured sustainability reports differs a lot between different countries.There can be several reasons for why the companies chose to get the sustainability report assured. Previous studies state that the choice to produce sustainability reports can be re-lated to theories like the legitimacy theory, stakeholder theory and the agent theory. Other aspects that can affect the decision to construct a sustainability report can according to prior studies be different company characteristics and the national culture in the country in which the company is operating.

Community Supported Agriculture (CSA) - en väg mot ökad uthållighet? : en studie av Ramsjö gård

Over the past one hundred years, there has been an increasing globalization and industrialization of the food systems. As a result, the distance between the production and the consumption of food has increased, both in time and space and in the minds of people. There is also an increasing concern for the environmental effects of industrial farming and the long distance transportation of food. Sustainable agriculture and efforts to build more sustainable food systems has emerged in opposition to the global food market. The definitions of sustainability usually include environmental, social and economical aspects. To build more localized food systems is seen as one way towards increased sustainability.

Landskapsplanering ur ett hållbarhetsperspektiv :

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.

Assessment of food retail business sustainability : the case of Konsum Värmland

Public concern and the need of responsible way of doing business have brought forward the issue of sustainability at the forefront of discussion in the last decade. Even though, food retailers are playing an important role in the economy, they are exposed for criticism by media and consumers for any socially and environmentally irresponsible business practices because, the potential environmental and social impacts from their operations are significant. These impacts need to be recognized and properly addressed. The main objective of this study was to assess the sustainable business management of a cooperative food retail business in Sweden, known as Konsum Värmland (KV). The necessary data and information on history and status of KV, and its practical activities concerning the implementation of sustainable development programs as well as the motivation and challenges encountered by KV during the implementation were gathered via reviewing different documents, research papers and press releases; interviewing decision makers and other personnel in KV and other researchers from Swedish University of Agricultural University who have investigated KV.

Miljöinformation i förvaltningsberättelsen :

The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements. I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey.

Vad är magi? : Magibegreppet och dess definitioner

In this study environmental work in the Swedish hotel chain "Scandic" is investigated. Earlier studies point out sustainability and different environmental certificate programs as essential for the housing sector to contribute to sustainable tourism. The purpose and willingness to fulfill such a mission has been investigated by interviewing central actors in the hotel chain. The result shows that there is a desire to be part of environmental certificate programs mainly for the reason to be part of the system and not for the benefit of nature. Sustainable development is understood as being environmentally friendly. Different solutions to adapt and being more environmentally friendly is discussed.

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