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.

Crisis communication in today's society is an important element for organizations. Whether an organization makes it through a crisis, good or bad is largely based on their crisis communication work. Crisis communication is about how the organization works to repair or maintain the organization's external image, the image that society has about the organization. When a crisis occurs Stakeholders lose confidence in the organization or change their mind about it.This case study is about exploring how a municipality handles crisis communication through the various phases of a crisis. The study is also to examine how the municipality communicates with its Stakeholders in specific communication channels during a crisis.The case study makes use of theories circulating crisis communication, such as: theories of how crisis communication should be handled, how a crisis is recognized, the different phases of a crisis, the communication channels that can be used and who may be interested in an organization when a crisis reveals itself.

Businesses role in society is changing. Corporations are expected to take responsibility, not only for their traditional business conduct, but also for social and political issues. A rise in globalization and international trade has led to an increased interest in the concept of CSR. Accordingly, Stakeholders are expecting multinational companies to be accountable for existing issues in developing countries. New business models are needed to meet increased expectations of responsibility and shared value creation. Based on an understanding of the need for new business models a multinational corporation is studied in a local context, where a radically new way of doing business is developed.

This study investigates and describes the phenomenon of ?technical tourism?, in the case ofwind power plants in Sweden. The main purpose of the study is a greater understanding ofa field which to date has remained largely uncharted.Technical tourism is a type of visits to a production site, where the technical aspect ofthe production is the main focal point for the visitor. The definition of technical tourism isbased on concepts within ?Industrial tourism?.

Bees are of importance for the global food security. In Europe 84% and in the World 35% of all the agricultural crops are dependent of animal pollination (Winfree et al., 2011:1). In agricultural production there is a huge lack of pollinators (Azien & Harden, 2009). A problem that is widely spread. In Sweden the problem becomes clear when looking at the statistics of the number of bee colonies during the last 20 years, where it has been a decline with 63 % (Statistiska Centralbyrån & Jordbruksverket, 2011).

Forestry has three main aspects to take into consideration today; economical, ecological and socio-cultural. In order to reach the broad policy goals for sustainable forest management, an increased variety of management approaches are requested. Today clear-cutting is the only method used in 96 % of the managed forests in Sweden. The Swedish National Board of Forestry has therefore initiated a project in order to investigate and develop Continuous Cover Forestry (CFF). This study is a part of this project.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the Stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their Stakeholders what auditors can and may do..

The recent development in society?s structure has given rise to a more complex reality for the Swedishbanks. There is an increased pressure from external Stakeholders for the banks to take a greater socialresponsibility in society; the bank must therefore focus on both direct as well as indirect effects of itsactions. The term corporate social responsibility implies that the company does not only focus on itsfinancial status but also on values such as ethics and environment. These commitments are crystalized,more or less clearly, in the banks? lending policy?s, whom are entirely defined by the banksthemselves.The nature of the abstract CSR expression gives rise to uncertainty, both in regards to the banks ownefforts towards social responsibility but also for the external Stakeholders, for which it can be quitedifficult to understand what commitments are actually made.This study aims to investigate how the Swedish banks public statements, with regards to their lendingpolicy, correlates with the actual actions carried out by the banks.

Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent Stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that Stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

This study investigates the corporate sustainability activity, linked to the company's core business, which is a relatively unexplored field in a Swedish context. The study examines how the organization has used management control for its sustainability activity within two social initiatives; and whether these initiatives have generated value for the organization and involved Stakeholders. Management control of social initiatives are examined within the theoretical framework of The Sustainable Balanced Scorecard and the organization's value creation contributions are outlined in accordance with a definition of the concept of Creating Shared Value. The method used for the implementation of the study is a qualitative study, embodied in an illustrative case study of a large Swedish company operating within financial sector. The empirical data was collected through 12 in-depth interviews with representative interviewees within the organization and with other Stakeholders involved in the company's social initiatives.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that Stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Title: The Swedish Business School at Örebro University ? A case-study of the relationship between teachers and studentsDate of seminar: 2009-06-04Course: Bachelor thesis in Business and Administration within Organization, 15 ECTSAuthors: Malin Blomqvist, Lisa Skoglund, Charlotte WallinAdvisor: Gabriella WennblomPurpose: The purpose of this thesis is to enhance the understanding about the relationship between teachers and students at the Swedish Business School at Örebro University. The purpose is also to describe the relationship with organizational theory.Research methodology: This thesis is based on a qualitative method. Semi structured interviews have been implemented with both teachers and students. Literature in the organizational area has been searched through to give a base for the study.Theoretical framework: This thesis uses the theory of Stakeholders and the theory of resource dependence.Conclusions: Teachers and students are different Stakeholders towards the Swedish Business School at Örebro University, where teachers is an intern stakeholder and students an extern stakeholder.

Sweden is in the initial phase of forming a national forest programme (nfp). The establishment of an nfp has been evoked by international policy developments and a national debate questioning Swedish forestry and forest policy. National forest programmes are participatory processes for the development and implementation of forest-related policies and international commitments. Hence, the aim of this master thesis is to assess the Stakeholders? acceptance of participation and integration of international issues within the Swedish national forest programme.

More efficient energy consumption is essential to secure a sustainable future, not least within the building and real estate sector which answers for approximately 40 % of the EU countries total energy consumption. One part of EU: s work to reduce the energy consumption is the directive on energy performance of buildings which among other things have lead to stricter demands on energy performance in new and renovated buildings.One of the difficulties with making buildings more energy effective is that it often demands big investments and although it results in lower operating costs the extent of these savings and therefore also the repayment time can be difficult to decide beforehand. To make it interesting for property owners and also tenants to invest in energy efficient buildings powerful incentives are needed. Favorable loans to energy efficiency projects are one example of governmental instruments that have been tested in other European countries with good results.Reduced operating costs appear to be the main incentive for property owners to make their buildings more energy efficient. The best result of an energy efficiency project is usually achieved by cooperation between property owners and tenants but in order to make that interesting it is important that both parts can profit from the savings.