This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

Stadsförnyelse i innerstadsnära läge. Utarbetning av en strukturplan för stadsdelen Rothenburgsort i Hamburg.

Examensarbete om moderna husbåtar med Sverige som utgångspunkt. .

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

The European Union's Corporate Sustainability Reporting Directive (CSRD) aims toenhance and standardize sustainability reporting to support the green transition. While the public sector is expected to lead in sustainability, the application of CSRD within Swedish municipalities is fragmented. Many municipally owned companies fall below reporting thresholds individually, creating a transparency gap despite the municipal group often exceeding these thresholds collectively. This discrepancy raises moral and strategic questions regarding public accountability and the effective utilization of the framework. This thesis investigates the rationale for the proactive adoption of CSRD principles bySwedish municipalities, irrespective of formal legal requirements.

Social sustainability is often regarded as a solution to social problems in general. In this study, on the contrary, social sustainability is conceived as a socially constructed concept and the result of a certain way of looking at the world, the human being and the ideal society. The study centers around Kinda municipality in the southern region of Östergötland and a few of its elder inhabitants. What meaning and substance social sustainability is contained with as well as the effects that are produced by these conceptualizations is explored and analyzed. Also, the study examines the encounter between political policy?s and judgments on the one hand and the experiences and preferences held by the municipality?s elder inhabitants on the other..

In today's society it has become increasingly important for organizations to take into account non-financial values. Sustainability reporting involves reporting the economic, social and environmental aspects of an organization's operations. The trend has been towards an all the more scrutinizing society with an increasing demand for transparency and translucency. A greater focus on environmental issues has also contributed to sustainability?s increasing importance as a topic.

Designing temporary cities is a study of the design and physical planning of five temporary cities. The purpose was to discuss and note the important questions to be considered, when designing the outdoor environment in temporary cities to create as good an environment for the visitor as possible. The five cities I have chosen are among the most famous ones in Scandinavia, and they represent different kinds of temporary cities. This was a deliberate choice to achieve diverse research material, and with that a broad view of what the planning stage generally looks like. Study of the cities has been done through interviews with the people responsible for the design and/or physical planning of each city.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities. The aim is also to find interesting issues for futher studies of the topic.

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.

External shopping malls in the context of urban sprawl have, according too much of the previous research, had a negative connotation when it comes to urban planning and a sustainable society. In recent years, some of this research on the issue has changed course towards that it might be some positive opportunities and elements in this development, given that it follows certain patterns. This latter development is what we have chosen to look deeper into in our study, Sustainable urban sprawl.The shopping mall Allum in Partille center has been the subject of this case study, to explore how people's shopping habits and travels in connection with these purchases has been affected by the establishment of an external shopping mall from a sustainability perspective.The method we used was a questionnaire distributed at workplaces in Partille. The collected data were then analyzed by using some of the dominant urban planning theories, for thus underpin our analysis. We have supplemented the study with a collection of information on existing and planned shopping centers in Gothenburg region.Our study shows that external shopping centers located in already developed areas, with an existing social structure, can help to create a more compact city with fewer and shorter shopping trips, and more sustainable transport choices when purchasing goods and services..

The aim of this master's thesis is to describe the visibility of the university libraries in the strategic documents from the actual universities to which they belong. And also, the image of themselves they send out, are examined. By examining different kinds of descriptions we want to get a clearer picture of how and in what amount the libraries are mentioned in highest level strategies. By doing this we expect to find out the libraries' strategic role in higher education and research. The research questions are: What role and function are assigned to the university libraries in strategies created by the schools' highest administrative levels? How do the libraries present themselves in their own strategies? The approach is cross sectional and the time frame is year 2008.

Many researchers emphasize the increasing strategic importance of supply chain management, but there is still a lack of concrete guidance for managers faced with strategic decisions in supply chain. Within decision-making theories, the rational decision-making model is the most commonly used. This because of its suitable foundation, enabling a structure to the complex decision process. The rational decision-making model is today not developed to include the aspects of strategic decision-making made in supply chain. The purpose of this research is to adjust a structured rational decision-making model, making it applicable for strategic decision-making in supply chain.

Ett samrådsförslag till fördjupning av Borgholm och Mörbylånga kommuners översiktsplaner för orterna Rälla och Stora Rör..

This master thesis is about sustainable city planning and its debate. It is also concerned with networking, communication and web-based communication. Theories of sustainable development are discussed, along with the importance of communication for sustainable development. The report is directed towards landscape architects, architects, town planners, other designers and other interested readers.MotivationI believe that there is a need for an increased discussion concerning sustainability. Sustainable development is an important issue for city planners.