Many professions, such as doctors and psychologists, have a long history of work practice which have resulted that these professions have created their own ethical guidelines. The IT profession, which can be viewed as a relative young and somewhat immature profession, have yet to accommodate any clear guidelines regarding ethics. It?s therefore imperative to create discussions regarding ethical actions to raise the ethical awareness and also create ethical guidelines. The development of the IT profession is moving forward at a quick pace and it?s important to understand that this rapid advancement is not only changing the profession but also changing the society and the environment.

Idag kommunicerar allt fler företag externt om sitt CSR-arbete. Då den externa kommunikationen inte samstämmer med det interna arbetet så uppstår särkoppling som kan ge kritik som greenwashing. Företaget Vattenfall har fått sådan kritik, vilket gör det intressant att studera företagets interna arbete. Syftet med uppsatsen är att beskriva och få en ökad förståelse för hur CSR används och uppfattas internt bland medarbetare genom att undersöka problem som företaget kan möta i sitt interna CSR-arbete. Vår uppsats bygger på en kvalitativ studie.

This thesis investigates how lobbying influences the European Union Strategy for Sustainable and Circular Textiles (2020-2025). It asks which actors dominate, what strategies they use, and how these patterns can be explained by pluralism, corporatism, new institutionalism, and Kl?ver?s exchange logic. Using a qualitative case study with process tracing and text analysis, the study examines consultation data, official EU documents, and transparency reports. Findings show that commercial actors dominate consultations and expert groups, prioritising product-focused measures over systemic change, while transparency gaps enable informal influence.

Background: The regulation of banks is increasing in order to stabilize the financial market. Despite this increase in regulation, financial crises still continue to occur. The Basel Committee on Banking Supervision is gradually increasing the capital requirements for banks, yet the increase in capital requirements doesn?t seem to solve the problem. This raises the question: how does capital regulation affect banks? Purpose: The purpose of this study is, primarily to illustrate the effects that capital regulation has on risk and efficiency on banks within the European Union, but secondary also study the relationship between risk, efficiency and capital regulation.Method: To achieve the purpose of this study, a deductive approach has been used, where the problem is assumed to be due to an agency problem.

1st of may 2003, a new energy system based on electricity certificates, was initiated in Sweden. The purpose with this system, is to stimulate an enlargement of energy production from renewable sources. The electricity system, ist built on that the producers of energy from renewable sources confer a electricity certificate from the government for every produced MW energy from renewable sources. The electricity certificate is supposed to be turned over and with that generate reciepts to the producers. Furthermore there is an obligation for the energyusers und energysuppliers, that means that the users and the suppliers every year the 1st of april got to have electricity certificates in proportion to their energy consumption during previous year.

This paper aims to give an insight into how venture capital work with their investments in the school sector. The purpose of the paper is to examine their work, regarding to goals of the company and the process of controlling the goals.  The study also aims to determine the way the companies work with value growth.This study uses a qualitative research method, where the theories license to operate, the relationship value management framework, agency-principal and new public management theory is tested in relation to the collected data. Eleven persons were interviewed in this paper. This paper also aims to give an overview to venture capital in the school sector, where it will examine whether financial goals could collide with social goals.What the study can tell is that venture capital does not have a license to operate in this sector, according to the theory.

How effective is consumer power? Can consumers regulate corporate behavior?And if so is the case, could the mechanisms where consumers regulate corporatebehavior have any democratic value to contribute with? These are the questionsthat this master's thesis comprehends with. The purpose of this writing is toconstruct a theory of consumer power that is compatible with democratic theory,this in order to contribute to the ongoing discussion within the discipline ofpolitical science about the third democratic transformation. A discussion that hasbeen actualized due to the democratic deficit created by the growing corporatepower and the shift of power from state to private enterprises. Besides showingfor a parallel between the democratic mechanisms that exists in the relationbetween citizens and state on the one hand, and the consumers and corporationson the other hand, this paper argues that consumers do have a great potential inregulating corporate behavior towards a higher social responsibility andawareness.

In the society of today more and more employees are reported sick due to illness caused by their place of work. A lot of employees are stressed in their daily work and because of that they get mentally exhausted. These common occurrences are a part of the psycho-social work environment and it is the employers responsibility to avoid them. To rehabilitate an employee is often very expensive and takes a lot of time. Focusing on preventing illness in the work environment, instead of repair when illness is a fact, is an advantage both for the employers and the employees.The purpose with this essay is to illuminate the responsibility that the employers have to prevent psycho-social illness in the work environment.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

The purpose of this study was to investigate how Swedish retail companies work with CSR internationally.The study also sought to explore the opportunities and challenges that exist, and the stakeholders that motivate companies CSR commitment.The theoretical framework is composed of international CSR guidelines of the OECD and the UN, Carroll's CSR pyramid and three-stage model and Freeman's stakeholder theory. Furthermore a qualitative research approach was applied where four in-depth interviews were conducted with representatives from Axfood, Löfbergs Lila, Oriflame and CSR Sweden.Finally, the study demonstrated the conclusion that the companies CSR strategies are structured in a similar way regardless of the market. CSR attract and retain workers, create a good reputation for brands and results in working conditions, living standards and environmental improvements. Difficulties, however, are the complexity of being able to control each partner and manage differences in language, laws and culture between countries. Finally there are a number of stakeholders that motivate companies to work with CSR, of which shareholders are considered the most important..

Because of the increasing numbers of international tourist arrivals each year it is essential that tourist operators are aware of the impacts that tourism generate. Tourism affects the world in an environmental, social and economic way, positive but also in a negative way. To travel responsible and sustainable is therefore important, and operators have a responsibility in this subject.Because of this I wanted to look at how Swedish tourist operators manage responsible tourism, together with what amount of information their customers receive about this. To be able to study how operators work with this I conducted three interviews via email. The tourist operators were of different sizes and specializations to receive a more extensive result.

With the expansion onto the international market almost a decade ago, Swedish energy corporation Vattenfall began it's breaking and burning of coal on German soil. Criticism aimed at Vattenfall peaked in the mid 2000s with the revelation of large quantities of carbon dioxide emissions and the re-location of villages and graveyards in German states Brandenburg and Saxony. The purpose of this thesis is to show where the responsibility for these activities lie. By analyzing the history of, and the political debate surrounding, Vattenfall, I will show that the prevailing policies of right- as well as left-wing parties in the 20th century were all, regarding this matter, market oriented. I will also show that these market promoting policies made possible a situation where the transparancy of, and state control over, Vattenfall were close to eliminated.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

Abstract This paper seeks to answer how well the unit managers in a community live up to its responsibility for rehabilitation. What opportunities and obstacles center managers feel that they have in the rehabilitation process and their expertise in rehabilitation are adequate. The essay is based on qualitative, in which six interviews were conducted to help capture the Heads of Unit subjective experiences. Five of the respondents are heads of units in the elderly, and an interview with the rehabilitation coordinator of the municipality. Respondents' comments and relevant literature form the basis for this essay.

This bachelor?s thesis examines the work with climate adaptation related to cloudbursts andhigh-water flows in three medium-sized municipalities: Lerum, Kungsbacka, and M?lndal.As climate changes progress, the risk of extreme weather events increases. This placesmunicipalities in an increasingly important position in planning and developing communitiescapable of managing a changing climate. The study aims to deepen the understanding of howmunicipal officials perceive the distribution of responsibility, collaboration, and capacity inclimate adaptation work.The study is based on a qualitative research design using semi-structured interviews withofficials working with strategic planning, water and sewage management, and climateadaptation. The theoretical framework draws on the concept of responsibility distribution,collaboration, and capacity.The results show that organizational conditions differ between the municipalities.