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1419 Uppsatser om Sustainability reports - Sida 4 av 95
Finansiella rapporters påverkan på aktiekursen : - Ett bidrag till debatten om slopandet av kvartalsrapporter på Stockholmsbörsen.
This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than annual reports.
Det manliga köttet: Om köttets roll i skapandet av maskuliniteter, och den svenska hållbarhetsdiskursens genus(o)medvetenhet rörande ekologiskt hållbar köttkonsumtion
Several studies indicate that Swedish men consume more meat than women, more frequently appear in advertisements for meat and more often than women handle the grilling of meat. Production of meat is one of the largest contributors to greenhouse-gas emissions and thereby poses a challenge for ecological sustainability. Several Swedish politicians and authorities have argued that reduced meat consumption is necessary to prevent continued global climate change. To understand and change consumption patterns we need to understand the consumer. This essay uses textual analysis to examine how Swedish men through text and images in three cookbooks use preparation and consumption of meat to construct different masculinities.
Implementering och kommunikation av ekologisk h?llbarhet. En fallstudie om utmaningar och strategier i fordonsindustrin
The purpose of the study is to explore the internal implementation and communication of ecological sustainability within an organization and to identify obstacles and challenges that may arise. To address the study's purpose and research questions, a qualitative methodology
and semi-structured interviews were used. Respondents were selected from two different units within a large global organization operating in the automotive industry. The study's findings indicate that the organization's sustainability efforts are extensive and integrated
across several departments. It is also evident that sustainability initiatives are primarily driven by upper management within the organization, although there is room for lower hierarchical levels to provide some feedback.
Hållbar utveckling- En textanalys av miljöpolicy i lokal och nationell kontext
Sustainable development is a concept that has been interpreted in a multitude of ways in different contexts. This essay argues that the discourse of "ecological modernization" has strongly influenced the way in which the concept of ?sustainability? has been constructed in Swedish environmental policy. This interpretation of the concept of sustainability offers the possibility of combining economic growth with ecological sustainability which stands in contrast to the assumptions of Deep Ecology and Green Theory. The aim of this essay is to explore how the concept of sustainability is being formulated in environmental policy both on a national level and in the city of Malmö.Considering these issues in a specific context, this essay focuses on city planning that is as an important instrument to promote urban sustainability both on national and local levels.
Styrreglage för hållbarhetsstyrning - En fallstudie av hur företags interna styrning aktiverar Levers of Control för att uppfylla hållbarhetskrav
The connection between management control systems for controlling sustainability and a firm's motivation for engaging in sustainability is not completely understood (Arjaliès & Mundy, 2013). The aim of this thesis is to develop a more profound understanding for management control in achieving sustainable companies. To do this, we raise the question: How and to what extent do companies use management control systems to achieve sustainability compliance Simons's Levers of Control (1995) are applied to this question in order to get a consistent and thorough insight of management control systems. Hence, a case study of ABB:s work to achieve material compliance in accordance with EU-regulation was conducted. The findings of the case study reveal that ABB uses the regulations as explicit goals and implement them in sustainability procedures.
För vem redovisar i första hand hjälporganisationer?
The purpose of this essay was to identify the primary stakeholder in aid organisations, by which we mean whom they make their annual report for, and to analyse if there were any differences considering the design of their annual reports depending on which their primary stakeholder is. The method we used to explain the choice of primary stakeholder and the differences in the annual reports was a multiple case study. The collected data came from telephone interviews with 23 representatives from aid organisations and a review of annual reports. The results were analysed through pattern matching. We found that aid organisations do not have a primary stakeholder as in incorporated organisations.
Internkommunikation av CSR inom Max Hamburgarrestauranger AB : Hur de anställda tar del av information om företagets hållbarhetsarbete, hur det uppfattas och dess betydelse
In organizations today Corporate Social Responsibility (CSR) is becoming a common means to try to gain legitimacy and credibility for their business. A successful CSR strategy has the potential to generate positive outcomes for a company and reaching out to stakeholders about the corporation?s contribution in the field is an important part of the work. In this study I examine how the employees at Max Hamburgare receive the corporation?s efforts within sustainability, how it is perceived and what this means to the employees.
Hållbarhetsredovisning : Ur företagens perspektiv
The aim of this study was to examine and describe the reasons why companies choose to conduct a sustainability report and what is required to compile it. Moreover, we wanted to examine why companies choose not to revise their sustainability report while others do..
Varför miljöredovisning? : en undersökning av lastbilstransportbolag
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.
Rapportera Mera?: En kvalitativ studie av hur svenska finanschefer uppfattar kravet på kvartalsrapportering
The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.
En uppsats om kontraheringsplikten för dominerande företag
In organizations today Corporate Social Responsibility (CSR) is becoming a common means to try to gain legitimacy and credibility for their business. A successful CSR strategy has the potential to generate positive outcomes for a company and reaching out to stakeholders about the corporation?s contribution in the field is an important part of the work. In this study I examine how the employees at Max Hamburgare receive the corporation?s efforts within sustainability, how it is perceived and what this means to the employees.
Ekologisk hållbarhet i den fysiska planeringen, teori till handling :
I wrote this essay with the aim to explore, understand and get some insights into what it is that effects the possibilities to plan for ecological sustainability and make it happen.
There is no clear definition of sustainable development but world top meetings and reports have developed goals and strategies. I will present some of the theory at hand but most of this essay is based on six interviews with planners at local governments from around the country. Several of the local governments are using the goals issued by the state government by putting them into their large scale plans. During the interviews some obstacles were identified, like a lack of resourses, disadvantaging powerstruktures, conflicts with marketeconomy and simply different meenings about what ecological sustainability is in practice.
My method of getting information through interviews and documenting them by taking notes had, as all methods, it?s weakneses.
S?rkoppling och ?terkoppling inom modeindustrin. En studie av implementationen av h?llbarhetpolicies i den svenska modeindustrin
The aim of this study is to study how sustainability policies are implemented and perceived in the operations of a Swedish fashion company. The fashion industry is affected by strict controls when it comes to transparency and reporting of sustainability efforts. This contributes to a strong focus on sustainability. The theoretical framework revolved around institutional theory where the phenomenas of decoupling and recoupling were central. A qualitative case study was conducted where interviews were the primary source of data.
Fullständighetsprincipen i hållbarhetsredovisningen : En fördjupning samt en tillämpning
In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.
H?llbarhetsrapportering i svenska industrif?retag
Sustainability and the role of companies in terms of emissions and environmental impact has become increasingly more relevant. In 2014, the EU decided to introduce the NFRD, a directive that makes it mandatory for companies that meet the requirements to report on sustainability. This thesis aims to examine how four large Swedish industrial companies report about sustainability in connection with the introduction of NFRD, looking at the years 2015 (2014), 2017 and 2022 from an environmental viewpoint. Furthermore, the study also intends to investigate how the companies write about their sustainability work, as actual achievements or what they have ambitions to do in the future. In order to carry out the study, a content analysis with elements of both qualitative and quantitative features has been used called the CONI method.