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1008 Uppsatser om Sustainability reporting - Sida 10 av 68
Hållbar och framgångsrik? : samband mellan hållbarhetsprestanda och finansiella aspekter i börsföretag
Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock Exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and ?Return on Total Assets? through a statistical test.
Det "svarta hålet" inom turismnäringen : En studie om hur en svensk researrangörs hållbarhetsarbete påverkar kunden
This study aims to investigate whether or how the tour operator Fritidsresors customers gets affected by their sustainable environmental work and what kinds of effects the work has generated. A secondary data analysis of Fritidsresors website has been made, and an in-depth interview with Fritidsresors sustainability manager. Also a quantitative survey was conducted by fifty respondents, all customers of Fritidsresor. The answers have since been interpreted and processed in accordance with a comparative and phenomenological approach and with an exploratory purpose. Scientific articles have been studied and analyzed in order to generate an explanation for the phenomenon as a research field, and how previous research has looked.
Hållbarhetsredovisning : Publika företags drivkrafter bakom hållbarhetsredovisningen
Syfte: Syftet med denna uppsats är att analysera och systematisera vilka drivkrafter som är aktuella idag gentemot tidigare framtagna drivkrafter, för publika företag, för att upprätta en hållbarhetsredovisning.Metod: I denna uppsats har den kvalitativa arbetsmetoden tillämpats. Vi ansåg att den kvalitativa metoden var mer tillämpbart på vår studie då vi hade avsikt att på en djupare förståelse för företagens drivkrafter bakom hållbarhetsredovisningen. Vi har valt att genomföra semistrukturerade intervjuer i form utav både ett personligt möte och via telefon.Empiri: Det sammanställda resultatet från vår undersökning är att det finns en hel del olika drivkrafter bakom företagens hållbarhetsredovisningar. Majoriteten utav företagens drivkrafter är likadana, skillnaden är inte betydande.. Många utav drivkrafterna från tidigare gjord forskning är inte förekommande idag.Slutsats: Slutsatsen med denna studie är att drivkrafterna till varför publika företag upprättar en hållbarhetsredovisning till en viss del skiljer sig gentemot tidigare framtagna drivkrafter.
Där järnvägen möter staden : Hur bidrar Västlänken till en hållbar stadsutveckling i Haga?
This thesis aims to study the effects of the infrastructure project Västlänken in Gothenburg, a rail tunnel to be built through the city center. The study focuses on the community of Haga where one of the three exits will be constructed and also the surrounding urban environment, to see if the project can be sustainable. Sustainable urban development was selected as the theory, and the term "sustainable" is defined in this study using a number of criteria that two scientists developed. The criteria include economic, ecological and social perspectives on how a place or a geographical area can meet today's needs as well as possible needs in the future. The methods used were semi-structured interviews and content analysis of government documents. Interviews were conducted with various institutions in the city, and companies involved in the planning of the project in Gothenburg.
HÅLLBARHETSREDOVISNING FRÅN BANKER : Vilket intresse har företagskunder och påverkar redovisningen kundernas förtroende till banken?
Sustainability is today a current topic and companies are more or less forced to work with it even though it contradicts the historical role of companies, which is to generate a profit for shareholders. In recent years there has been a rising interest from banks to work with sustainability but research has shown a growing dissatisfaction among customers even though banks are spending a lot of money and time working with sustainability. This shows that there is an asymmetry between how the banks act and what their customers demand. The purpose of this paper is to create an understanding of how business customers perceive banks´ CSR-reports by investigating customers? interest in these reports.
Den gråtande journalisten : En studie av publikens syn på subjektiv nyhetsrapportering
The aim of this study is to examine how the public responds to the journalists? use of subjectivity in the reporting of broadcasting news. The investigation is a qualitative study based on nine interviews with respondents in ages of 21 to 25 from different parts of Sweden. After showing five examples of news reporting with a subjective approach, the respondents gave their look on the use of subjectivity. The theoretical frame of the investigation is founded on the theory of framing (de Vreese, 2005; Entman, 1993) and the discussion concerning the terms objectivity and subjectivity (e.g.
Revisorns påverkan på skatterapportering i små aktiebolag
This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.
Barn som far illa : Hur BVC-sjuksköterskor definierar begreppet "barn som far illa" samt hur de förhåller sig till anmälningsskyldigheten
The purpose of this work was to research how baby nurses define the concept child maltreatment and how they conduct themselves to mandatory reporting.The central questions were; How do the baby nurses interpret the concept child maltreatment and which children do they consider comprehending the concept?What are the reasons that children are maltreated according to the baby nurses opinions?Do the baby nurses apprehend that they meet children that are maltreated in their work?How do the baby nurses interpret the mandatory reporting and what course of action do they use when they suspect child maltreatment?Nine baby nurses were interviewed. The material was analyzed with the help of a phenomenological method.The participators idea of the concept child maltreatment was focused on observing signs from the child and concrete actions from the parents. The outcome of this concept is that the participators categorization is neither or nor. The participators knew about the mandatory reporting and they did a further interpretation because they focused on the risk of the child.
Att indexera hållbarhet : En metautvärdering av Miljöaktuellts rankning av svenska kommuners hållbarhetsarbete
This Bachelor's thesis in Environmental Science studies the quality of an index of performance measurement of Swedish municipalities' sustainability governance offered by the environmental magazine Miljöaktuellt. Executed for six consecutive years, this evaluation is arguably the most comprehensive and widely spread local sustainability assessment in Sweden. Contextualizing this quantitative measurement tool in the paradigm of New Public Management, the research questions posed are: 'to what extent does the index employed by Miljöaktuellt correspond to the requirements of a set of quality criteria for sustainability assessment?' and 'is the index appropriate as a measure of, or a goal for, Swedish municipalities' internal sustainability efforts?' Through the perspective of evaluation theory, Miljöaktuellt's index is seen as a performance evaluation, thus categorizing this study as a meta-evaluation. Through a qualitative thematic approach, the index is analyzed using the 8 BellagioSTAMP-principles that were developed as tools for assessing quality of sustainability assessments as themes for the analysis.
Ett modef?retags v?g mot mer h?llbart mode & h?llbar konsumtion
The world is facing huge challenges to overcome the climate crisis. A contributing actor to the environmental footprints are the textile industry and their production processes, which highlights the importance to act. The purpose of this study is therefore to investigate how a middle size company's purchase- and design department work to contribute to sustainable fashion and sustainable consumption. As well as to examine the challenges and possibilities that the fashion company faces in its sustainability work. The qualitative study has been prepared and is based on 15 interviews with employees in the purchase- and design department.
Social hållbarhet - En studie av begreppets innebörd i Malmö
Sustainable development is often pictured as containing of three interlinked dimensions- namely environmental, economic and social. ?Social sustainability? is a vague concept that is often thought of as highly context-dependent. This thesis sets out to investigate the meaning of ?social sustainability? in a given context.
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.
Klimatcertifiering av livsmedelsföretag : - En kvalitativ studie om vad som får företag att anta klimatmärkningen och vad det innebär
This essay is a study of the motives and driving forces affecting how a food producer looks at, and incorporates, an environmental-labeling and its impact on their organization and strategy. Driving forces and motivations is an important part of a business strategy and impacts its content and its expression. Sustainability can be part of the overall company strategy but could also define the entire company. This study has shown that the main motive for working with eco-labelling is a genuine interest in issues concerning sustainability. This creates an opportunity for the company to communicate their environmental policies to their customers. For a company that works proactive and innovative with sustainability and climate issues, the new climate framework does not mean any major organizational or strategic changes.When the framework is incorporated in the organization the farms need to be analyzed with a climate impact perspective. This essay shows that this process, together with tools developed to handle the framework, make change in the way dairy farmers think and how they relate to their daily work..
Integrerad Rapportering på Stockholm Large Cap : En studie kring integrering av social- och miljöinformation i årsredovisningar ? efterlevnad av IR-principer och förklarande faktorer
Integrerad rapportering (IR) sprider sig inom redovisningsvärlden och modellen ska enligt förespråkarna skänka en transparent bild över hur företagen sammanlänkar finansiell och icke-finansiell information. Genom intressent- och legitimitetsteoretiska postulat syftar studien till att visa vilka faktorer (storlek, skuldsättningsgrad, ägarkoncentration och bransch) som kan påverka valet att tillämpa IR-principer. Vidare undersöks om mängden integrerad information verkligen skiljer sig mellan företag som tillämpar IR och övriga. Fokus ligger på social- och miljöinformation som finns integrerad med övriga upplysningar. Empirin har genererats genom en i huvudsak kvantitativ innehållsanalys av 67 årsredovisningar från företag noterade på Nasdaq OMX Large Cap. Regressionsanalyser och Mann-Whitney test har använts för att analysera den insamlade empirin. De statistiska testerna visar att storlek och branschtillhörighet har signifikanta samband med mängden integrerad miljö- och social information i årsredovisningarna.
Sveriges kommuners hållbarhetsmått : om rapporteringen och användningen av dessa
Syfte: Syftet med denna uppsats är att studera hur Sveriges kommuner förhåller sig till hållbarhetsmått. Vi ska studera vilka hållbarhetsmått som rapporteras samt vad som påverkar användningen av dessa hållbarhetsmått.Metod: Vi har använt oss av en enkätundersökning som skickats ut per mail för att samla in vårt empiriska underlag. Vi har sedan analyserat underlaget med hjälp av programmet IBM SPSS Statistics 22 för att sedan redovisa våra resultat i form av tabeller och löpande text.Resultat & slutsats: Resultatet av vår studie visar att kommuner rapporterar hållbarhetsmått i genomsnitt i viss till måttlig utsträckning. Den visar även att kommuner med drivande kommunledning tenderar att rapportera och använda hållbarhetsmått i större utsträckning än andra kommuner. Den pekar också på att antal miljöprojekt som kommunen bedriver samt om kommunen låter sig inspireras av andra kommuner även påverkar utsträckningen av rapporteringen och användningen av hållbarhetsmåtten.Förslag till fortsatt forskning: Vårt förslag till fortsatt forskning är att göra en mer ingående analys av Sveriges kommuners hållbarhetsredovisning då vi på grund av tidsbegränsning inte kunnat göra någon mer ingående analys.