The purpose of this paper is to through a conceptual definition, outline the meaning of integrated reporting. The empirical study aims to identify the development of integrated reporting in terms of driving forces and participants. We also intend to identify and explain the effects of integrated reporting and to describe, analyze and create an understanding of what is required of companies and the challenges an application of integrated can bring. To achieve the purpose of this paper, we have formulated a central question; What is integrated reporting and what will this development mean for companies?  To answer the central question of this paper we have chosen to apply a qualitative approach with case studies as a research strategy.

Due to poorly functioning local and regional markets, the smallholders in San Francisco, Petén, were dependent on intermediaries that took advantage of the smallholder?s distance to markets. In an attempt to secure income and strengthen their bargaining position, 189 smallholders joined forces through the creation of a social smallholder network, held together by a community based enterprise. This enterprise was initiated in 2011 with the help of government incentive programmes and NGOs that within a few years will leave the enterprise to auto regime. This study treats the sustainability of a community forest based enterprise, Chachaklum, in northern Guatemala. The study identifies factors that enable smallholders to organize themselves in order to obtain business practices that support an improved standard of living.

Background: Climate changes are a growing concern all over the world today. In June year 2006 the European Union accepted a new strategy for the Unions work against a sustainable development. The concept of taking consideration to all the aspects of an organisations/a company's activity is something that have been in focus during later years. Social and ethical aspects are in focus and questions regarding these aspects are more commonly included in the companies yearly reporting. A sustainability report is characterised by that it takes into account not only environmental aspects, like ordinary environmental reports, but also social and ethical aspects of a company's activity with it's surroundings.

Companies around the globe all have one thing in common; they are surrounded by individuals or groups of individuals that can influence the company in one way or another. These individuals and groups of individuals are called stakeholders. This study in concerned with the importance of a company?s awereness of and relationship with which stakeholders surround them. The fact that more companies show awareness of responsible conduct, in particular of the environment and social aspects of management may be a way to build a strong corporate image.

The stakeholders for requirements elicitation need to be identified at an early stage and their knowledge is the basis for what is to become a requirements specification. Just because a stakeholder holds a lot of expertise and knowledge it does not mean that the stakeholder can communicate the knowledge in a clear way. Validation of knowledge means that knowledge is valued and recognized in a structured way. People and organizations can evolve by exchanging knowledge, experience and skills.  The purpose of this study is to increase the understanding of knowledge management between requirement elicitation and external stakeholders.

PURPOSE: To analyze how companies in the Swedish beer industry strategically workingwith CSR externally in order to increase their legitimacy.METHOD: Qualitative interviews and text analysis to enable data to stakeholder analysis.MATERIAL: Respondent interviews with key individuals, textual analysis of CSR-relateddocuments of the largest beer producers in Sweden.MAIN RESULTS: The study shows that it is possible to distinguish three main categories ofstakeholders to the beer producers. These have various high stakeholder values, wherecustomers are those with the highest value, then consumers and third critics. That these havevarious high values allows different strategic approach to the key issue of how preventivemeasures, that can be said to work against their own products, affects the beer producerslegitimacy among stakeholders..

PURPOSE: To analyze how companies in the Swedish beer industry strategically workingwith CSR externally in order to increase their legitimacy.METHOD: Qualitative interviews and text analysis to enable data to stakeholder analysis.MATERIAL: Respondent interviews with key individuals, textual analysis of CSR-relateddocuments of the largest beer producers in Sweden.MAIN RESULTS: The study shows that it is possible to distinguish three main categories ofstakeholders to the beer producers. These have various high stakeholder values, wherecustomers are those with the highest value, then consumers and third critics. That these havevarious high values allows different strategic approach to the key issue of how preventivemeasures, that can be said to work against their own products, affects the beer producerslegitimacy among stakeholders..

Corporations meet complex challenges as they operate on a global market. Global multidimensional problems are referred to wicked problems and which cannot be solved only managed. In this case, of certified palm oil, palm oil production can be seen as a wicked problem due to deforestation of rainforest, land grabbing and social conflicts. There are also conflicts regarding the value and interest of palm oil. This thesis investigates the Swedish transformation for certified palm oil and how actors in the Swedish food market address this transformation to have certified palm oil in their production. The aim of this thesis is to explain enabling factors to address the governance gap of ethical sourcing in the food industry.

This paper is about the composition and function of boards of social enterprises. A social enterprise can be defined as a company, which is founded by users or external stakeholder in order to create jobs (or a work place), a meaning in live or to further integration. One tries to achieve this goal by a business activity and/or subsidies and/or neighbourhood projects. The amount of social enterprises grew steadily after the restructuring of social welfare in Sweden since the 1980. Alternative forms of welfare ? such as a social enterprise ? will probably grow further in importance.

A Road project?s frame is built up of a decision- and consultation process, where the results of the preparatory studies are being discussed. The aim with a consultation process is that all theopinions and knowledge from the operators' will be taken into count in the basis of information, that is needed in order to the different involved operators' to take a decision.The aim of the essay was to investigate how the decision- and consultation process for a road project, the E4 section between Uppsala Läby, turned out. The aim is also to bring up how theprocess could have been done more correctly. The study was carried out through a qualitative method with an analysis of materials from the National Road Administration's archives, the associated Environmental Impact Assessment (EIA) and through interviews of the different operators.My theoretical basis has been a Stakeholder Analysis and its principles, and theory about different executions of social planning.The result showed that the decision- and consultation process has been bursting in democracy and consideration taking of the different operators' opinions, has been poor from the developer?s, in this case the National Road Administration's, side.

The neo-classical conception of the market place does not provide a framework to account for ethical or moral action. As a result, the neo-classical model is unable to explain the impact of ethical and moral issues on business sustainability present in the modern economy. To address this limitation, this thesis investigates whether theories of ethics can help explain the motivations and actions of stakeholders within the field of Corporate Social Responsibility (CSR). In addition, the thesis explores whether theories of ethics are presented differently within aspects of the stakeholder model. Semi - structured interviews were conducted with various stakeholders within the CSR sector, including a NGO, a commercial firm and a CSR consultancy firm.

The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow.

This study has it´s beginning in the term corporatization and what the consequences will be for the Swedish athletic club, after the implementation of it. The corporatization among the athletic clubs is a very up-to-date-topic after the ?Riksidrottsförbundets? approved the new law constitution in 1999, that gives the athletic clubs the opportunity to change their legal form. We want to create an image that explains the situation in the two athletic clubs we choose for our study. This image helps us to give examples of how the corporatization will affect them.

Thesis purpose: The purpose of the master thesis is to analyse the battle of meaning creation regarding the notion of smoking and to reveal the production of unequal power relations. The battle is fought by different stakeholders through means of language and the study focuses on the tobacco industry in Germany. Methodology: A critical discourse analysis is applied with a qualitative research strategy. Our data collection was inspired by grounded theory and is limited in scope through a relevant case within the context of smoking in Germany. Empirical data is collected by means of an internet based document study of publicly available texts.

This paper covers a study of the Swedish charging market for electric vehicles from both the perspective of stakeholders and car owners. By interviewing representatives of four key stakeholders on the market; commercial parkings, malls, service stations and working places, data regarding their business models of today is examined. At present electricity is provided for free, but all stakeholder point out that this business model is not sustainable in the long run. The result of the interviews shows that electricity won?t be offered for free in the future ? the question is which factors affect how long it will take for the different stakeholders to find a suitable business model.