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Backlund, Annelie, i Urban Molander. "Hållbarhetsredovisning : Implementeringsproblematik kring GRI G4". Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-53159.
Pełny tekst źródłaTitle: Sustainability Reporting – Implementation difficulty aspects with GRI G4 Level: G2E, Bachelor thesis in Business and Administration Authors: Annelie Backlund and Urban Molander Examinator: Tom Karlsson Tutor: Ola Nilsson Institution: School of Business and Economics at Linnaeus University Course: 16VT-2FE93E-Degree Project in Business Administration (Bachelor) Purpose: The purpose of the study was to gain a deeper understanding about occuring problems during the implementation process of sustainability reporting in accordance with GRI G4. Method: A qualitative, deductive approach was outlined for the thesis. A case study on a company within the construction industry was performed, and semi structured interviews was performed. The material was subjected to analysis utilizing a implementation matrix consisting of three criterias in a model designed to study the implementation process. Results and Conclusion: According to the Top-Down perspective, the GRI guidelines are considered a bit unclear and difficult to adjust to, which leads to the necessity to interpret the guidelines to make it work in practice. There was not enough resources, especially time, allocated and the information data system at hand was not adequate enough to manage all the data needed for the choosen indicators. The organisation as a whole was not fully engaged during the implementation, which negatively affected the process. According to the Bottom-Up perspective, the GRI guidelines are over all clear. Interpretations of the guidelines were difficult to manage, but necessary in order to be able to gain applicability throughout the organisation. The necessity of sufficient resources allocated suffered from the lack of time out in the organisation. The lack of updated information data system had a negative impact on the implementation process, and above all more people needed to take part in the process. Contribution: The study contributes with an additional dimension, from the two perspectives point of view, for the implementation of sustainability reporting. This add insights to the litterature and give practical notions by high-lighting implementation issues, which companies about to implement GRI G4 in their reporting could benefit from. This is currently on the agenda since the EU directive that will force companies above a certain size to perform sustainability reporting will be ratified later this year. It is also of interest since all sustainability reports following GRI guidelines needs to follow the current G4 version from now on. Suggestion for further studies: With the results that have emerged from our study in mind, too few involved in the implementation process and the practical work with the sustainability reporting, we suggest that future studies could cover how involved different departments are when it comes to sustainability reporting. It would also be of interest to study if the implementation process differs between different industries, as well as widen the horizon with a study covering more companies and case studies. Keywords: Sustainability, Implementation, GRI, CSR, Construction
Carlsson, Maria, i Lois Lindqvist. "GRI and Global Compact : For what?" Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-1227.
Pełny tekst źródłaWith sustainability means taking responsibility for the reality that you live and operate in. The concept sustainable development is defined as “development that meets the needs of the present world without compromising the ability of future generations to meet their own needs” (Elkington, 1999, p, 55).
Sustainable reporting means to extend the ordinary financial reporting to include both the environmental and social/ethical impacts that the organisation have, so called triple bottom line. We are in our essay discussing the element of sustainability reporting and how to perform one. Today there are an increased pressure from stakeholders on companies to express their values and ethical responsibility. This forces the organisations to extend their ordinary financial reporting to include environmental and social impacts that their operations have.
We have in our essay looked at the global ethical guidelines for sustainability reporting, the Global Compact and the Global Reporting Initiative and from these tried to examine how companies can establish a sustainability report. Global Compact and the Global Reporting Initiative are two voluntary codes that companies can draw inspire from when creating a sustainability report.
Our purpose with this essay is to examine the concept of sustainability reporting on the basis of observing three financial institutions and their sustainability reports. We have chosen to look at the three different banks, Rabobank Group, the Co-operative Financial Services and Swedbank, to compare how they have constructed their sustainability reports, and to see how they have drawn inspiration from the Global Compact and the Global Reporting Initiative.
The investigation is of a qualitative approach where the examined source is the companies’ sustainability reports. The reports have been analyzed and from the analysis have conclusions been drawn to try and interpret how the companies have acted towards the guidelines. Mainly we have been looking at the organisations and the existing balance between the economical, social and environmental aspects. Further we have also been looking at the organisational structure and the management’s attitude towards Corporate Social Responsibility, CSR, and the progress to implement it within the organisations. Finally we have tried to observe the relationship between the organisations and stakeholders and the transparency in communicating about the measures being taken.
We have come to the conclusion that both Rabobank and Co-operative Financial Services, CFS, have a more developed sustainability report compared to Swedbank.
We believe the reason why can be found in many different aspects, since there is not just one component that makes a sustainability report. Both Rabobank and CFS are co-operative organisations that are being owned and controlled by its members, compared to Swedbank who is a public company that have obligations towards its shareholders. The managements’ attitude towards sustainability also has an effect of the outcome of the reports as well as attitudes from the society in which the company is operating.
Svedin, Maria, i Malin Warensjö. "Global Reporting Initiative : En studie om hur tre företag inom energibranschen följer GRI:s riktlinjer". Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-4433.
Pełny tekst źródłaKring millennieskiftet och framåt offentliggjordes en rad företagsskandaler världen över. Skandalerna grundandes i ett ansvarslöst företagande, där strävan efter ekonomisk tillväxt fick bli på bekostnad av både samhället och miljön. Etiken och moralen hos aktörerna bakom skandalerna ifrågasattes och intressenternas krav på företagens sociala ansvarstagande fick ökad fokus. Det handlade inte längre om att enbart redogöra för den ekonomiska redovisningen utan även för sitt sociala och miljömässiga ansvarstagande.
Global Reporting Initiative (GRI) är en organisation som framkommit i syfte att främja detta och utveckla hållbarhetsrapporter för företag världen över. Deras ramverk innefattar både ekonomiska aspekter såsom sociala och miljömässiga. Organisationen är sammansatt av ett nätverk av tusentals experter från många olika intressentgrupper. Kommunikation och dialog dessa emellan hålls kontinuerligt vilket bidrar till att ramverket ständigt förbättras och att trovärdigheten för GRI är mycket stor.
I vår undersökning har vi riktat in oss på tre energibolag; DONG energy, E.ON och Vattenfall för att sedan granska deras hållbarhetsredovisningar. Syftet med uppsatsen är att studera hur och i vilken utsträckning de tre företagen inom energibranschen följer GRI:s riktlinjer. För att avgränsa undersökningen har vi endast utgått från de ekonomiska, miljömässiga och sociala resultatindikatorerna.
Efter undersökningen har vi kommit fram till att energibolagen redovisat resultatindikatorerna i relativt olika utsträckning. De mest väsentliga skillnaderna som uppstått, tror vi har och göra med storleken på företagen, den geografiska utbredning samt olika ägarstrukturer.
Forssell, Jonas. "Hållbarhetsredovisning av Teracom enligt GRI - EN 17". Thesis, KTH, Industriell ekologi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-57901.
Pełny tekst źródłaThis master thesis deals with greenhouse gas reporting from indirect emission sources at Teracom AB. The focus is on transports which includes transportation of goods, business travel and commuting. The method that has been developed describes a way to collect and calculate data from transports and the result is presented in tons of carbon dioxide equivalents. Each of the parts has been calculated individually and the calculations are mostly made by templates. These templates are based on information provided by Teracoms suppliers. This because it gives a good accuracy in regard to the current scope of practice and geographical location. The result from transports during 2009 was 847 tons of carbon dioxide equivalents in comparison with the emissions generated by fuel combustion and energy generation which was 2173 tons. To immediately reduce the greenhouse gas emissions from transports the following improvements should be in focus; gather goods transports at fewer freight companies, ease the use of travel free meetings, promote the use of trains and public transports for business travels, and instate a general environment bonus for the whole Teracom group. The other suggested improvements should also be instated as soon as possible to get an increased effect.
Degerstedt, Gabrielle. "Rapportering av hållbarhetsindikatorer enligt riktlinjer från GRI". Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-23374.
Pełny tekst źródłaIndicators have been an efficient tool for companies to measure the sustainability of the business and present their work within economy, environmental and social questions. Therefore, this study has been designed with the aim to identify the type and quantity of social and environmental indicators reported by companies on the Stockholm Stock Exchange. Furthermore, the purpose is to examine whether factors such as company size and industry type have an impact on the number and type of indicators mentioned in the companies' reports. This study is classified as a document study and applies a quantitative method and a deductive research approach. The population consists of 76 companies listed on Nasdaq OMX Stockholm, which reports are based on the GRI framework. The collection of data was based on the company's annual report and sustainability reports. Descriptive analyzes were applied to investigate the amount and frequency of reported indicators. Regression analysis was conducted in the SPSS program to see if there is any correlation between the number of indicators and factors as company size and industry type. The study results are presented in tables and the analysis results have been compared with both the practical and the theoretical framework and the previous research. The result that emerged from the study showed that more social indicators are reported than environmental indicators and there is big variation when it comes to the number of indicators that companies choose to report. In addition, regression analysis showed a positive correlation between the number of indicators which companies report, and industry type. Industries like basic materials and consumption report the most indicators while the financial and healthcare industries reported the fewest. The study showed no positive correlation between company size and the number of indicators. Because this study is only performed on Swedish companies and is specified on one year, it would be of interest to compare the number of indicators reported between countries and to see change in sustainability reporting over time.
Danielsson, Filip, i Katarina Dans. "Hållbarhetsrapportering utifrån GRI Standards : En kvantitativ studie om prioritering av ämnesspecifika upplysningar hos svenska företag i enlighet med GRI Standards". Thesis, Södertörns högskola, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-44950.
Pełny tekst źródłaSyfte: Studiens syfte är att undersöka huruvida prioriteringen av ämnesspecifika upplysningar i svenska företags hållbarhetsrapporter, som rapporterar i enlighet med GRI Standards, är i fas med tidigare forskning där GRI-standarder undersökts. Teori: Den teoretiska referensramen för studien formas kring legitimitetsteorin, intressentteorin och institutionell teori. Hållbarhetsrapportering är en del av de legitimitetsskapande aktiviteter som är relevanta för de explicita såväl som implicita kraven som finns på företag i samhället, samt att företag inom likartade sektorer kan tendera att härma eller likna varandra genom olika typer av isomorfism. Metod: En kvantitativ forskningsmetod används för att med en innehållsanalys undersöka hur sektortillhörighet påverkar prioritering av ämnesspecifika upplysningar i företags hållbarhetsrapporter. För att mäta prioritering i denna studie används ämnesområdena Ekonomi, Miljö, och Social, vilka kvantifieras genom företagens väsentlighetsanalys samt GRI-index. Det slutliga urvalet för studien utgörs av alla företag som hållbarhetsrapporterade i enlighet med GRI Standards år 2019 i Sverige efter bortfall, vilket resulterade i totalt 72 företag och 20 sektorer. Insamling av empiri är framtaget med hjälp av databasen GRI Sustainability Disclosure Database. Slutsats: Det empiriska resultatet tyder på ett samband mellan sektortillhörighet och företagens val av ämnesspecifika upplysningar i Sverige, där minst en av tre upplysningar måste prioriteras för att hållbarhetsrapporten ska vara upprättad i enlighet med GRI Standards. Genom GRI Standards GRI-index och väsentlighetsanalys tydliggörs vilket ämnesområde som prioriteras. Studien visar att sektorindelningen Finansiella tjänster prioriterar ekonomisk hållbarhet, Transport, kommunikation och tjänster prioriterar social hållbarhet och resterande sektorindelningar prioriterar miljömässig hållbarhet. Resultatet är till större del i fas med tidigare forskning som undersökt GRI-standarder, där liknande resultat gällande detta samband påvisats.
Bengtsson, Elsa, i Elin Jansson. "Hållbarhetsredovisning i statliga företag". Thesis, Karlstad University, Karlstad University, Karlstad University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-4392.
Pełny tekst źródłaHansson, Ninnie, i Veronica Klingvall. "Hållbarhetsredovisning : En process mot hållbar utveckling". Thesis, Karlstads universitet, Handelshögskolan, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-37798.
Pełny tekst źródłaWe live in a society that is increasingly concerned about environmental issues, where it is essential to protect the environment, towards a sustainable development. As a result of that, organizations work with sustainable development and sustainability reporting. Sustainability reporting involves reporting of economic, social and ecological dimensions of the organizations activities. Municipalities have a big impact on the sustainable development since they are a major employer, and also through education and public procurement. Therefore the purpose of this study is to examine whether the municipalities choose or not choose to report their work with sustainable development. The theoretical framework includes previous research and the theories legitimacy-, stakeholder- and institutional theory that explain the reasons why organizations decide to report their sustainability work. The examination method that has been used has a qualitative approach. Data was collected through qualitative semi-structured interviews with eight different municipalities to obtain comprehensive and in-depth answers from the respondents. The data was analyzed by the theories. The conclusion is that the application of sustainability reporting varies greatly among the different municipalities. Some of the municipalities have adopted the sustainability reporting as a process, while others view sustainable reporting more as a product.
Oliveira, Mônica Carvalho de. "A noção de diálogo materializada nos relatórios GRI". reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2017. http://hdl.handle.net/10183/153384.
Pełny tekst źródłaThe objective of building possible solutions to the environmental crisis mobilized different sectors of society and generated demands for sustainable attitudes and transparency in the treatment of information by organizations. Facing this scenario, the participation of business people in the debate about the future of the planet grows. It is in this context that the Global Reporting Initiative (GRI) arises in 1997. Given the importance of sustainability reports, especially the GRI model, it is fundamental to understand them as a space in which organizations are defined in relation to Its audiences (BALDISSERA, 2008b). In this direction, the present dissertation has as general objective to problematize the (s) the senses of dialogue updated by the GRI-G4, in perspective of the organizational communication. That is, the intention is to highlight the potential of the dialogue for unfolding and implications in this sociocultural context. As a methodological reference, we use the Hermeneutics of Depth (HP), proposed by Thompson (1995), which suggests the use of three dimensions of analysis: socio-historical analysis, formal or discursive analysis and reinterpretation. In order to compose the socio-historical analysis phase (THOMPSON, 1995), we began our reflections on dialogue from Buber (2001; 2009) and Bakhtin (1992; 1999) When we enter the organizational context, we start with Bohm's (2005) studies to think about the possibilities of dialogue in organizations. In the sequence, we discuss the conformation of the notion of sustainability (LEFF, 2008) and the need to change to the understanding of sustainability in a complex sense (CAPRA, 2006). We used the Content Analysis (CA) technique, proposed by Bardin (2011), to comply with the formal or discursive analysis stage and to analyze the reports published by Alcoa, Fibria, Itaú and Natura, selected according to criteria that will be presented in chapter six. The results of these different dimensions of analysis were cross-referenced in order to create new perceptions about the GRI model reports, given the reinterpretation dimension (THOMPSON, 1995). Considering the results found, we have seen that, in general, there is an interest of the organizations in establishing relations with their public, however, the only possible forms of contact do not allow to be established conversations, and still less, dialogical situations. In addition, we take into account the fact that, based on the authors that we operate in terms of organizational communication, dialogue, and dialogue in organizations, dialogue - in the sense we have adopted in this research - does not materialize at organizational level.
Nagy, Nathalie, i Annie Svanberg. "Hållbarhetsredovisningens utveckling : En jämförelse över tid". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-587.
Pełny tekst źródłaSustainability reporting is a relatively new phenomenon and how organizations are supposed to handle this is not quite clear. This study focuses on the shift of this type of reporting from the beginning of the 21th century until the latest published sustainability reports from 2013 and 2014 from big Swedish enterprises. The study includes three different enterprises from three different business areas to examine differences and similarities with our own analysis model. Furthermore we decided to conduct this survey with legitimacy theory in mind to get an understanding of why enterprises report on sustainability the way they do. We found that two of the enterprises evolved considerable and the reports included more relevant information over time, while the third enterprise showed, in relation to the other enterprises, relatively consistent information and reports from the early years to 2014. Our study shows that the introduction of GRI has affected reporting of sustainable information and the enhanced expectations of the community on enterprises also influences reporting. This study is conducted in Swedish.
Tove, Attling, i Elnerud Jessica. "Hållbarhetsredovisning, en studie om vad företag inom den privata sektorn har för motiv till att hållbarhetsredovisa". Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-24283.
Pełny tekst źródłaPurpose: The purpose of this study is to describe and analyze what companies in the private sector has stated for reasons for sustainability reporting. Methods: In this study we have applied a qualitative research method and used semi-structured interviews with different companies, operating in various industries. All the interviews used an interview guide for the interview. The empirical research has been collected by interviews with eleven companies. Five interviews conducted by phone with Hemtex, KappAhl, IKEA, NilsonGroup and Fritidsresor. Six interviews were conducted at each companies headquarter. These companies were Handelsbanken, Bring, EY, Folksam, JM and Fabege. Empirics: The result shows that the primary motivations for private companies to do sustainability reporting were to show transparency towards their stakeholders, look in a long-term perspective in terms of future generations and business benefit and that some felt that they were forced. Conclusion: Depending on the extent on sustainability reporting and its frequency in the companies there was a clear correlation between these and their motivation. The companies that had establish the work more in the business tended to see the work as a long-term, while companies with a less structured work saw it as a forced work. To show transparent to stakeholders was also an important reason for companies to work with a sustainability report.
Johansson, Malin, i Lorin Ahmed. "H&M:s hållbarhetsredovisning - En innehållsanalys av Vd:ns ord". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10447.
Pełny tekst źródłaThe report aims to gain understanding of how a company's legitimacy may be affected by a scandal. The report examines how Hennes & Mauritz are trying to repair and maintain their legitimacy through their sustainability report and the CEO's words. As the stakeholders' commitment to the business has grown and that the stakeholders have easier access to information will companies, like H&M, choose to communicate to the public by means of their sustainability reports. There is created a transparency in the company as sustainability reports shows the company's financial position, the development and impact of its activities on issues such as social conditions, human rights and the environment. The report focuses on a scandal that was published in the media in 2012, regarding low living wage in Cambodia. Through a qualitative content analysis, H&M's sustainability reports, focusing on the CEO´s words, for the years 2010 to 2014 are studied. And then analysed by using the theoretical framework and the media attention. The theoretical framework consists of legitimacy theory, CSR and GRI. After a critical analysis of H&M's sustainability reports showed the result that H&M are trying to use their reports to regain and maintain their legitimacy.
Quilice, Thiago Ferreira. "Aspectos positivos e negativos no modelo de reporte proposto pela GRI: a opinião das organizações que reportam". Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/96/96132/tde-18092014-111311/.
Pełny tekst źródłaThe practice of disclosing sustainability reporting is becoming common in organizations throughout the world; especially in Brazil, there is a strong upward trend in the adoption of this practice. The objective of this study was to identify positive and negative aspects in the framework for sustainability reporting proposed by the Global Reporting Initiative (GRI), according to the opinion of the staff responsible for the report; this information is important because few studies investigate the sustainability reports from this point of view and because it offers to GRI specific points to be improved. Held data collection by means of open questions that evaluated: why report sustainability reports; positive aspects in the guidelines; and negative aspects of the proposed guidelines. The investigation of responses obtained was through content analysis, using an exploratory qualitative approach. As a result, there are seven categories on why organizations issue a sustainability report: management support, market monitoring, accountability, contribute to other companies, going public, stakeholder relations and improve the company\'s image. The categories of positive aspects are: improved management of the company, provides a marketing tool, the proposed method for preparing the report tab, possibility of legitimation and helps in benchmarking. And the categories of negative aspects: difficulties in the proposed process, internal difficulties, model of the final report, evaluation reports, external view of the reports, indicators, use the report as a marketing tool and focus on large companies. In conclusion, it was found that companies encounter on the GRI guidelines more than one reporting model, came to represent a management tool for sustainability; However, the negative aspects identified jeopardize the effectiveness of the project reporting, mainly due to excessive flexibility of reporting, which allows the issuance of various types of reports, many of which little goals and likely to contain unreliable information. Then are suggested some proposals for improvements, including propose a summary table that provides the reader with an overview of the organization\'s performance in sustainability, propose a specific model of the final report and develop a new standard for classification od reports.
Slobodníková, Nina. "Porovnanie CSR aktivít vybraných slovenských bánk". Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165080.
Pełny tekst źródłaHuléen, Jonas, i Per Hising. "ICA:s Hållbarhetsredovisning med tillämpning av GRI : Vad bestämmer leverantören?" Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6100.
Pełny tekst źródłaSyftet är att utifrån GRI:s riktlinjer undersöka ICA:s hållbarhetsredovisning samt jämföra den med den generella uppfattningen som intressentgruppen leverantörer har om hållbarhetsredovisningar.
ICA tar GRI:s riktlinjer på stort allvar vid tillämpning av dessa vid upprättandet av sin hållbarhetsredovisning. Leverantörernas intresse påverkar ett flertal resultatindikatorer som ICA inte har definierat som resultatindikatorer valda utifrån leverantörernas intresse.
Janssen, Edwin, Selene Kfoury i Rutger Verkouw. "Mind the Gap! Strategically Driving GRI Reporting Towards Sustainability". Thesis, Blekinge Tekniska Högskola, Sektionen för ingenjörsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2438.
Pełny tekst źródłaEdwin Janssen +31626078987 Rutger Verkouw +31624155241 Selene Kfoury +551138138481
Karlsson, Michaela, i Anja Dreier. "Rapportera för att överleva? : Hållbarhetsrapporten ur ett legitimitets-perspektiv". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-550.
Pełny tekst źródłaThe ability to live up to stakeholders’ requirements and expectations is considered a necessity for organizations in order to manage their business. The condition that exists when the company's value system is in line with the society’s value system is called legitimacy, and the process leading to an organization being deemed as legitimate is called legitimation. Expectations and demands of stakeholders are constantly changing, and stakeholders' increased understanding of e.g. environmental problems has led to a greater awareness of sustainable development in organizations. This has contributed to a pressure on organizations and companies regarding their responsibilities and obligations to report on their impact in these areas. The pressure has resulted in annual sustainability reports from companies of a greater size. In the absence of laws and regulations for how these reports should be prepared, companies use voluntary principles and guidelines when developing the report.The purpose of this study is to increase the understanding of how legitimacy theory can explain the motives for establishing a sustainability report, and to deepen the discussion of how the content of the report is being used as a legitimization tool. The research question to be answered is how legitimacy theory can explain a sustainability report's incentives and content and to fulfill the purpose of the study, a qualitative method was carried out and a hermeneutic perspective was applied. Seven semi-structured interviews were conducted and four sustainability managers and three sustainability consultants took part. The empirical data were based on the information generated from the interviews and on the information obtained from the GRI-organization.The study revealed numerous reasons for a sustainability report's existence, and several factors affecting the sustainability report's contents were identified. The fact that stakeholders have a major influence over the content was clear, and several scientists would describe this as a maturity in the reporting process. However, this does not mean that this is a process without difficulties or problems, and troubles to select and prioritize the 'right' information remain. Furthermore, the results showed that the content is mirrored by a desire for the organization to continue to be legitimate, and that the report is also being used as a tool to repair damaged legitimacy. A primary focus on reporting on what is of greatest materiality means according to some respondents a greater choice of what to report. Other respondents believe that this will force companies to be transparent of sensitive information. Legitimacy theory provides an explanation for the choice to exclude sensitive information, since publication of negative information can endanger the perception of the company and the legitimacy can be threatened. In other words, there is a dilemma which means that companies[III]must be transparent in order to obtain or maintain legitimacy, while transparency in itself can lead to a crisis of legitimacy.This thesis is written in Swedish.
Timmerfors, Emelie. "Hållbarhetsredovisning hos företag : en jämförelse mellan företag som säljer till privatkunder och företag som säljer till företagskunder". Thesis, Högskolan Väst, Institutionen för ekonomi och it, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-5502.
Pełny tekst źródłaPensec, Emmanuelle. "L'impact de la GRI sur l'homogénéisation du discours RSE : analyse collocationnelle trilingue d'un corpus de rapports RSE normalisés selon le référentiel de la GRI". Thesis, Lorient, 2019. http://www.theses.fr/2019LORIL521/document.
Pełny tekst źródłaCSR reporting standardisation has become an increasing issue for companies when they address their stakeholders. GRI standards are, at the moment, the most widely-used standards for CSR reporting. G3C corpus has been built to be representative of the genre " GRI standardised CSR reports ". The adopted methodology is based upon the collocational network theory of Williams (1998) and the lexical analysis tool Sketchengine of Kilgariff (2004). The study aims at detecting the most significant regularities and prototypical patterns which characterize the linguistic, geographical and sector-specific dimensions of the corpus
Hellstrand, Elsa, i Johan Eng. "Hållbarhetsredovisning : En studie av Vattenfall AB i ljuset av GRI". Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-6160.
Pełny tekst źródłaBjörkman, Peter, i Jonathan Magnusson. "Hållbarhetsredovisning och intressenter : En branschjämförande studie baserad på GRI-ramverket". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-155723.
Pełny tekst źródłaAveiro, Patrícia Lima Denipotti. "Diversidade e desigualdades em empresas brasileiras: um estudo por meio do relatório de sustentabilidade GRI". Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/96/96132/tde-12072016-110722/.
Pełny tekst źródłaThe organizational diversity is contained in the social dimension of sustainability and is related to the diversity of races, genders, ages and physical abilities, among other aspects, of the people who make up the organizations. The management of organizational diversity poses challenges to companies and it can generate inequalities. One way to disseminate social indicators is the publication of sustainability reports, and the most recognized worldwide and in Brazil is the Global Reporting Initiative (GRI). Therefore, the objective of this research was to identify the diversity and potential inequality of genders, races, generations and people with disabilities in Brazilian companies that reported the GRI sustainability report, between 2009 and 2013. To achieve this goal, the variables were defined based on the literature and the GRI indicators of diversity and the data collection was through access to GRI reports published in Brazil over a period of five years. To verify hypotheses, nonparametric statistical tests and measures of central tendency were used (mean and median). The results showed that the analyzed companies had in their staff in general, men and women, different races and different generations and not all companies mentioned disabled people. It was found that there is a predominance of men, whites and Generation X both in leadership positions and in other positions; there are wage differences between men and women both in leadership positions and in other positions and men account for higher wages; that males and Gen Y have a higher turnover rate and the average percentage of people with disabilities present in companies lies within the quota established by Law No. 8,213 / 91. Then, in the midst of organizational diversity, it was found that there were inequalities. In this sense, diversity management should be improved and inequalities need to be addressed so as not to jeopardize the sustainability.
Burlin, Lisa, i Malin Wennberg. "Fastighetsbolags hållbarhetsrapportering : Nya lagens påverkningar på eller förändringar av hållbarhetsrapporterna". Thesis, Linköpings universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-148859.
Pełny tekst źródłaBackground: The Swedish Parliament issued an addition to the annual accounts act, requiring the companies which fulfil the size criteria to produce a sustainability report, starting for the financial year 2017. This addition defines content, needed for the understanding of the company’s development, financial position and performance. Purpose: The purpose is to study effects on investment property companies’ sustainability reports from the year 2016 to 2017, due to the addition. Furthermore, whether there are similarities or differences between reports by state-owned, municipally-owned and listed investment companies` sustainability reports. Method: A qualitative research strategy consisting of a study of sustainability reports by two state-owned, one municipally-owned and six listed investment property companies. We did five interviews to see what the new requirement created for effects on the investment property companies. Results: The effects vary but, in common, the reports for year 2017 by the nine companies have: a more clearly defined structure, a more developed risk management and more on social conditions. Overall, the state-owned, the municipally-owned and the listed investment property companies' sustainability reports are similar to each other, by reporting in terms of economy, environment and social sustainability. The state-owned companies` reports differ from those by the municipally-owned and by the listed companies, as their sustainability reports have a clearer structure and transparency. Maybe can be explained by the longer period of years the state-owned companies have reported on sustainability.
Zeino, Joelle, i Vanja Soro. "Hållbarhetsredovisning är här för att stanna : Skillnader samt motivation bakom hållbarhetsredovisning hos statligt ägda samt privatägda företag". Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-16746.
Pełny tekst źródłaHansson, Julia, i Pernilla Johansson. "Principbaserade och regelbaserade redovisningsstandarder : En komparativ innehållsanalys av IFRS och GRI". Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-23517.
Pełny tekst źródłaAim: The aim of this study was to compare the IFRS and GRI accounting standards as well as review and analyze to what extent they are principles-based. The study also aims to examine to what extent the standards are rules-based. Method:This study is based on a hermeneutic science tradition with a deductive approach and aqualitative method. The study's empirical data are collected from the IFRS and GRI accounting standards. The collected material was compared to previous research and theories and presented in the chapter “Results and analysis” The empirical data were also analyzed, using a comparative content analysis and coding manual, to determine to which extent the standards are principles-based and rules-based. Results and Conclusion: Our results show that all standards contain both principles and rules. The financial accounting standards tend to be rules-basedin greater occurrence, whereas sustainability reporting standards tend to be principles-based, in greater occurrence.The study therefore concludes that it isnot possible to categorize the standards as either principles or rules. Both standards are in a gray scale, where they, to some extent ,both are principles- and rules-based. Contributions of the thesis: The theoretical contribution provides further evidence that the debate whether the standards can be considered principles- or rules-based no longer should be continued as before. The practical contribution gives companies and standards users a greater understanding regarding that standards are not either principles- or rules-based. That creates an awareness of how they should apply the standards depending on if they tend to be more or less principles- or rules-based. Suggestions for further research: A proposal for further research in this subject is to apply this study’s approach and research questions on other standards, both in IFRS and GRI but also in other standards organizations.
Cacková, Silvie. "Tvorba reportu CSR s využitím metodiky GRI: případová studie Siemens ČR". Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206043.
Pełny tekst źródłaMarangoni, Giada <1996>. "Disclosure di sostenibilità: un confronto tra Tassonomia europea e GRI Standard". Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/20451.
Pełny tekst źródłaRyhn, Erik, i Magnus Sjögren. "Påverkansfaktorer på hållbarhetsredovisningar ur företagens perspektiv". Thesis, University of Gävle, Department of Business Administration and Economics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-4590.
Pełny tekst źródłaSyfte: Huvudsyftet med denna studie är att belysa de faktorer som har påverkat och styrt utvecklingen av svenska företags hållbarhetsredovisningar. Detta gör vi genom att studera litteratur samt tidigare vetenskapliga artiklar inom ämnet. Utifrån detta konstruerar vi enkäter som vi skickar ut till respondenter på svenska företag. Vi hoppas att med resultatet av denna enkätundersökning kunna bidra med kunskap och förståelse kring vad som påverkat utvecklingen av företags hållbarhetsredovisningar sett ur företagens perspektiv.
Metod: Med hermeneutiken som utgångspunkt har vi antagit en kvalitativ metod. Inom den kvalitativa metoden har vi antagit ett aktörsynsätt. Vårt aktörsynsätt gör att vår ambition med studien är att tolka och förstå de aktörer vi studerar snarare än att förklara deras handlingsmönster. Genom att tolka andra aktörer har vi skapat vår egen uppfattning och verklighetsbild av det vi studerar.
Studiens bidrag: Studien bidrar med att belysa vikten av investerare som påverkande intressent när det gäller hållbarhetsredovisningar. Vidare finner vi i studien att GRI och dess utveckling av riktlinjer för utformning av hållbarhetsredovisningar också är en stark påverkansfaktor till förändringar av företagens hållbarhetsredovisningar. Även om de två ovanstående faktorerna tycks vara de starkaste orsakerna till förändring så visar studien att förändring skett på grund av långt fler faktorer.
Purpose: The main purpose of this study is to highlight the factors that have influenced and guided the development of the Swedish corporate sustainability reports. We do this by studying literature and previous scientific papers in the subject. From this we construct questionnaires which we send out to the respondents in Swedish companies. We hope that with the results of this survey could provide knowledge and understanding of what has influenced the development of corporate sustainability reports from companies' perspective.
Method: With the hermeneutic as basis, we have adopted a qualitative approach. In the qualitative method, we have adopted an actor-approach. Our actor-approach allows our ambition of this study is to interpret and understand the actors we are looking at rather than to explain their behaviour. By interpreting the other actors we have created our own perception and reality of what we are studying.
The study's contribution: The study contributes to highlight the importance of investor-sensitive stakeholder in terms of sustainability reports. Furthermore, we find in the study that GRI and its development of guidelines for the design of sustainability reports is also a strong influence factor to the change of corporate sustainability reports. Although the above two factors seem to be the strongest reasons to change, the study shows that the change occurred because of many more factors.
Mattsson, Emma, i Katarina Ohlsson. "Hållbarhetsredovisning : - ur ett trovärdighetsperspektiv -". Thesis, Linköping University, Department of Management and Engineering, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-9358.
Pełny tekst źródłaBakgrund: Hållbarhetsredovisning är ett relativt nytt område och den är frivillig för företagen att upprätta. Den regleras inte av några lagar och har heller inte krav på extern granskning, vilket den finansiella redovisningen har. Detta gör att företag kan skriva i stort sett vad som helst. Trovärdigheten i detta sammanhang är ifrågasatt och det finns oklarheter kring vad den innebär, vilket gör det till ett intressant ämne att titta närmare på.
Syfte: Uppsatsens syfte är att undersöka vilka egenskaper som kännetecknar trovärdighet i en hållbarhetsredovisning och därmed bidra med kunskap som kan hjälpa till att öka trovärdigheten i företags hållbarhetsredovisningar.
Avgränsningar: Undersökningen begränsas till att utreda trovärdigheten kring den hållbarhetsredovisning som upprättas frivilligt av företagen, inte den som är obligatorisk enligt Årsredovisningslagen. Detta på grund av att den omfattas av den finansiella redovisningens lagar och regler.
Genomförande: Uppsatsens empiri har samlats in genom en kvalitativ metod där åtta intervjuer genomförts med företag, intressenter och granskare för att få olika perspektiv på trovärdigheten i hållbarhetsredovisningar.
Resultat: Studiens resultat visar att viktiga egenskaper för trovärdighet är öppenhet och ärlighet, vilket innebär att ge ut rätt mängd information samt redovisa både positiva och negativa delar av företagets verksamhet. Att upprätta redovisningen på ett konsekvent sätt och arbeta enhetligt med hållbarhetsfrågor inom företaget ger också en bra grund för att skapa trovärdighet. Företagets integritet kan stärkas genom en extern verifiering av informationen, dock behöver granskaren få en tydligare roll. För att göra hållbarhetsredovisningen användbar samt relevant och därmed mer trovärdig är det viktigt för företaget att identifiera sina intressentgrupper.
Background: Sustainability reporting is a relative new discipline and it is voluntary for the companies to produce this kind of report. The report is not regulated by any laws and an external verification is not required, as it is for the financial annual report. The effect of this is that the companies can write whatever they want. The credibility in this context is questioned and it is not clear what it means, which makes it an interesting subject to look closer into.
Purpose: The purpose of this report is to examine the credibility characteristics in a sustainability report and contribute with knowledge which can help companies to strength the credibility in their sustainability reports.
Demarcation: This survey is limited to only examine the voluntary sustainability reports and their credibility, not the one which is required by the law. The reason is that this sustainability information is included in the regulations of the financial annual report.
Methods: The report use a qualitative method and the primary source of this survey are eight interviews. These interviews are made with companies, stakeholders and auditors to get different views of what credibility means in a sustainability report.
Results: The results of the survey show that important credibility characteristics are openness and honesty. This means to produce right amount of information and present both positive and negative information of the company’s activities. To be consequent and have a uniform way to work with sustainability questions is important and creates a good ground for credibility. The integrity of the company can be strength by an external verification, but the one who checks the report needs to have a clearer role. To make the sustainability report useful and relevant and thereby more credible is it important that the company identify their stakeholders.
Åberg, Millie. "Bestyrkande av hållbarhetsredovisningar. : en studie om sambandet mellan olika faktorer och bestyrkande". Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12784.
Pełny tekst źródłaDuring the last decades the consciousness regarding sustainable development has grown. As a part of this growing consciousness some companies choose to implement sustainability work into their corporations. The companies that choose to do this can also report their sustainability work in a Sustainability report. But as well as with financial information there is an uncertainty regarding the reliability in the information, which could be fixed if the companies would let the sustainability report be assured by an independent third party. The assurance of sustainability reports are not as regulated as for the financial information, this is shown in that the assurance is voluntary and that there are different types of assurance providers. The purpose of this study was to see if certain factors influence companies concerning assurance of sustainability reports and concerning the type of assurance provider chosen. Do to the purpose of the study a quantative method was chosen, in which the data was collected through documents such as sustainability reports and annual reports from 2013. The data that was collected was then analyzed and tested in relations to the formed hypothesis regarding the corporate factors; profitability, size, use of GRI and industry. Corporate factors in companies that had assured their sustainability reports were; low profitability, a high number of employees, high number in sales and high number in total assets. The same factors were found in the companies that had chosen an auditor as assurance provider. Regarding the industries, it was not companies in social-and environmental industries that assured their sustainability reports but those industries did choose to hire an auditor as the assuranceprovider. Since similar studies regarding companies on Stockholmsbörsen are scarce, this study may contribute to further knowledge concerning assurance of sustainability reports for these companies.
Aldstam, Gofi. "Fördelning i hållbarhetsrapportering : - en uppsats om svenska företag och organisationers hållbarhetsrapportering". Thesis, Linnéuniversitetet, Institutionen för organisation och entreprenörskap (OE), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-55706.
Pełny tekst źródłaAbstract Bachelor Thesis, Business Administration III- Organisation, School of Business and Economics, Linnaeus University, 2FE95E, Spring 2016. Author: Gofi Aldstam Supervisor: John Jeansson Title: Distribution within sustainability reporting – a thesis regarding sustainability reporting from Swedish companies and organisations Problem: CSR reporting is increasing within companies and organisations, but to report on three CSR perspectives: socially, environmentally and economically is not enough. The three CSR perspectives need to be evenly distributed to create long-term business and organisations that contribute to a prosperous society. Purpose: The purpose of the thesis is to examine the extent to which Swedish companies and organisations reported data on all three CSR perspectives and how even distribution between the reported CSR perspectives are. The purpose is also to investigate whether the rate of reporting on the number of CSR perspectives and the distribution between the three CSR perspectives, differ, based on the factors owner, market and international business. Method: The study was a cross-sectional design with quantitative approach. Secondary analysis was used as a method, when the analysis was made by CSR reports retrieved from the database of the Global Reporting Initiative (GRI). Excel was used for the compilation of data. Based on the theoretical framework information was analyzed from the GRI database. Results: This study shows that most companies and organisations report on all CSR perspectives. Swedish companies and organisations appear to have equal distribution between CSR perspectives. The results do not differ significantly regarding the factors owner, market and international business, except on reporting rate for CSR perspectives and to some extent distribution between CSR perspectives. Key words: Sustainability, CSR, GRI, distribution, owner, market, international
Lindbom, Linnéa, i Jonathan Nåvik. "Finns ett samband mellan hållbarhetsrapportering och företagsvärde? : En kvantitativ studie på 92 företag i Sverige, Norge, Finland och Danmark". Thesis, Högskolan i Gävle, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-26916.
Pełny tekst źródłaAim: The purpose of this study is to investigate the connection between corporate sustainability reporting in accordance with GRI G4 and corporation value. Method: The starting point of this study is the positivistic research philosophy and applies a deductive approach. The purpose and its related issues have been studied through a quantitative method and the hypotheses has been tested with a multiple regression analysis. The collected data is from the year 2016. Primary data in this study is retrieved from annual reports and the secondary data is retrieved from Thomson Reuters database EIKON and GRI Report List. The population consists of 92 listed companies from Sweden, Norway, Finland and Denmark. Results and conclusion: The result of the study shows that there is no significant connection between big Nordic companies’ business value and corporate sustainability reporting in accordance with GRI G4. This result leads to the conclusion of the study; Companies in the north has no incentive to choose GRIs’ guidelines from a shareholder perspective. Contribution: The study contributes to an increased understanding of the effect of sustainability reporting and its impact on business value. The study questions standardized framework for sustainability reporting and hopes to contribute to increased discussion of the choice of guidelines for sustainability reporting. This ultimately leads to the fact that business leaders can make strategic decisions regarding the company's sustainability reporting in a more substantiated way. Furthermore, we consider that the study added a new method of measuring sustainability reporting by using GRI's own database to get a more accurate picture of what may be assumed to be the correct use of GRI's guidelines. Proposals for further research: A limitation to this study is the dividing line between companies that reports according to GRI's G4 and companies reporting according to other standards or not at all. As investors may not consider the difference between GRI and other standards to such an extent that it would affect their investment decisions, this is a limitation to our study. Thus, we propose not to limit the study to one framework, but study two groups where one group establishes a sustainability report and one group does not do it regardless what guidelines that the company follows. Furthermore, an expanded population of total observations is proposed, which becomes possible if the study examines sustainability reporting as a whole and does not focus on one framework that this study does. Finally, we encourage further research to expand the population for each industry classification as this study provides indications that industry has a major impact on GRI as well as corporate value.
Palmér, Viktor. "Vad är hållbarhetsredovisning?" Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-2746.
Pełny tekst źródłaHållbarhet har blivit en allt viktigare fråga i samhället och kraven på att företagen bidrar till en hållbar utveckling ökar därför. Många företag har därför börjat hållbarhetsredovisa. Denna redovisning är helt frivillig och utgår vanligtvis från miljöfrågor samt ekonomiska och sociala frågor. Denna uppsats har till syfte att reda ut begreppet hållbarhetsredovisning, samt ta reda på de drivkrafter som ligger bakom de undersökta företagens val att redovisa hållbarheten. Uppsatsen tar också upp GRI:s riktlinjer som för tillfället är de mest använda normerna vid hållbarhetsredovisning.
I teoridelen görs bland annat en genomgång av olika teorier som kan förklara att företagen hållbarhetsredovisar. I uppsatsens empiriavsnitt har intervjuer gjorts med tre privata aktiebolag och tre statligt ägda bolag. Dessa är verksamma i vitt skilda branscher och ger därför en bild av hållbarhetsredovisningen ur olika perspektiv.
Undersökningen visar att hållbarhetsredovisningen fungerar som en kommunikationskanal till intressenterna. Det är en redovisning av ett antal miljömässiga, sociala och ekonomiska aspekter som företagen själva kan välja ut. Hur den ser ut och vilka aspekter som tas upp varierar beroende på företagens verksamhet samt deras syn på syftet med hållbarhetsredovisningen. Företagen i denna undersökning redovisar hållbarheten dels för att tillfredställa intressenternas informationsbehov, och dels för att öka sin legitimitet hos intressenter och allmänhet. Hållbarhetsredovisningen är också ett sätt att marknadsföra sig, företagen är måna om att visa upp sitt miljötänkande och sitt sociala ansvarstagande. Fler och fler företag redovisar hållbarheten i enlighet med GRI:s riktlinjer. På det hela taget är företagen i undersökningen nöjda med denna utveckling då de finner riktlinjerna användbara, samt att detta ökar jämförbarheten mellan olika företags hållbarhetsredovisningar.
Fernqvist, Sara, i Hugo Bringsved. "Externt granskade hållbarhetsredovisningar : Revisorernas roll för att öka tillförlitligheten". Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-37012.
Pełny tekst źródłaLantoft, Anna, i Victoria Larsson. "Hållbarhetsredovisning : En jämförelse av olika branscher". Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-18600.
Pełny tekst źródłaUppsatsnivå: C
Ohlsson, Emelie, i Mathilda Lungquist. "Hur väl fungerar den statliga hållbarhetsrapporteringen? : En kvantitativ studie om den statliga ägarstyrningen gällande resultatet av att implementera obligatorisk hållbarhetsredovisning". Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-18906.
Pełny tekst źródłaArestav, Patrik, i Mikael Sjöstedt. "Vad avgör kvaliteten på hållbarhetsredovisningen? : Faktorer bakom beslut att tillämpa GRI:s standarder samt upplåta hållbarhetsredovisning för extern granskning". Thesis, Högskolan i Gävle, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-32947.
Pełny tekst źródłaJohansson, Deborah, i Therese Lundberg. "The Assurance Process of GRI Sustainability Reports : Influence on Accountability and Transparency". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18058.
Pełny tekst źródłaNordin, Charlotte, i Elin Larsson. "Väsentlig hållbarhetsredovisning : En kvalitativ studie om hur GRI G4 förändrat företags rapportering". Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-90726.
Pełny tekst źródłaRocha, Tatiana Aparecida Coêlho. "Análise do relatório GRI enquanto ferramenta para a mensuração da sustentabilidade empresarial". Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96132/tde-21122012-110538/.
Pełny tekst źródłaThe significant increase of deteriorating environmental and social conditions in many parts of the world indicate that sustainability as a whole may be threatened. Thus corporate sustainability has become a very desired objective and of fundamental importance not only for companies that suffer constant social pressures, but also for all mankind. Thus, seek sustainability has come to represent a real need for organizations to be able to survive. For these reasons more and more companies are adopting sustainability reports to demonstrate their commitment to corporate sustainability. Thus, this dissertation examined sustainability reports and identified the GRI sustainability report has been used not only as a transparency report but as a certifier therefore aims to evaluate whether the GRI can be considered as suitable tool for characterizing companies while Brazilian sustainable, through literature review, research on models of sustainability indicators and analysis of the reports of the six Brazilian companies certified as A +. As a result of this research it was found that the GRI should be improved in several important respects so that it can be used as certifier Corporate Sustainability.
Häggquist, Madeleine, i Marielle Lashley. "Användandet av bilder i hållbarhetsredovisningar : En studie av stora GRI-rapporterande företag". Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-69843.
Pełny tekst źródłaBláhová, Veronika. "Analýza přístupu firem ke společenské odpovědnosti v porovnání s požadavky standardu GRI". Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-164017.
Pełny tekst źródłaJohansson, Sara, i Christina Thomassen. "Innehålls- och kvalitetssprinciper enligt GRI : En jämförande studie av sju Svenska företag". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12717.
Pełny tekst źródłaSustainability Reporting is a way for companies to describe how they work with social responsibility. This responsibility is called Corporate Social Responsibility (CSR) and reflects three dimensions; environmental, social, and financial responsibility. When there is an increasing trend and awareness of this responsibility in society, stakeholders make higher demands on the sustainability reports which is issued by companies. With this requirement, companies have asked for guidelines to remain in this type of accounting. The leading organization that establishes guidelines for this is the Global Reporting Initiative (GRI), they have issued guidelines for four generations, where the latest were published in 2015. These guidelines are only a recommendation and not a statutory requirement, which companies can choose to use and that the companies can choose the extent to which they wish to use of the guidelines. This is one of the reasons why sustainability reports differ, another reason is that different industries define sustainability differently. In order to increase transparency into the reports, GRI has established a number of content and quality principles that companies should consider when developing their sustainability report in accordance with their guidelines. Five of these principles have been the basis of our study.The aim of our study is to generate knowledge about differences that occur in sustainability reports. We have done this by comparing how companies is working around the principles for content and quality, which GRI establish in the work of the sustainability reports. As well as finding differences that may be attributable to different industries defining sustainability differently.We have conducted a qualitative document analysis, in which we examined seven Swedish companies listed on the Swedish Stock Exchange, Nasdaq Stockholm. The reports we used were issued for the year 2015 and established in accordance with GRI's G4 guidelines.The results of our study show that there are variations of content as well as quality differences in companies' sustainability reports. The variations in content arises naturally, as companies have different stakeholders in different industries. The differences that arise in the quality of the reports are very much based on the company's choice of language, and that it lacks a standardized form of headings and measurement methods.
Yaldo, Ilham Salman Yousif. "An Ontology for Sustainability Reporting Based on Global Reporting Initiative (GRI) G4". Thesis, Curtin University, 2015. http://hdl.handle.net/20.500.11937/1038.
Pełny tekst źródłaDavid, Michael, i Martin Hildinge. "Hållbarhetsredovisning : En studie av varför privatägda bolag hållbarhetsredovisar". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-569.
Pełny tekst źródłaSince the Brundtland Commission was presented in 1987, the concept of sustainable development has taken large steps. The increased interest resulted in the early 1990s to the environmental reporting and in the mid-1990s to the social reporting. During the early 2000s the focus switched to the Triple Bottom Line to include the economic aspect as well. The issue of responsibility has grown and the expectations that companies should take responsibility for sustainable development have increased. Pressure has increased on companies to report sustainability. The Swedish government decided in 2007 that all state-owned companies have to use sustainability reporting according to GRI. An EU-directive is on the way. This also includes the privately owned listed companies with more than 500 employees to report sustainability for the fiscal year that begins after December 31, 2016. Until then, and even today, the sustainability report is a voluntary act of privately owned companies.There is no requirement for private companies to report sustainability and no mandatory framework. This study aims to investigate why privately owned companies establish sustainability reporting and how GRI is perceived as guidance from the business perspective. The study also looks towards the future of sustainability reporting.To reach the study’s purpose, we use a qualitative approach to create a deeper understanding of the area. The essays purpose will be fulfilled by interviews with five Swedish private companies and with the help of the selected companies’ sustainability reports. The study’s theoretical framework consists of stakeholder theory, legitimacy theory and signal theory.The conclusion that we find is that companies’ report these issues is to transparently show how they work and take responsibility for a sustainable development. The study shows that the companies reports to their stakeholders and there is a demand to report these questions, which tells us that we can’t ignore the stakeholder theory. At the same time through the companies perspective it’s a way to show that they act in line with the society’s norms and values, which connects to the legitimacy theory. Furthermore we find that it can reduce the information asymmetry between company and stakeholder. The results shows that we can´t exclude any of the examined theories to explain why companies report sustainability. However the study shows that the stakeholder-, and legitimacy theory, in a more extensive way than the signaling theory. can explain why companies report sustainability.Note that the study is written in Swedish
Júnior, José Affonso dos Reis. "Análise da potencialidade do mercado de projetos de crédito de carbono no Brasil". Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-14012013-170130/.
Pełny tekst źródłaThis research is an assessment of environmental indicators associated with the generation of credit carbon contained in the sustainability reports of 59 Brazilian companies listed on the ISE (Corporate Sustainability Index) and ICO2 Index (Carbon Capture), classified in the period from May to September 2011. The main objective of the study is to identify in sustainability reports published relevant information for assessing the potential for projects of carbon credits through the Clean Development Mechanism (CDM). The research methodology in relation to type it is an applied research, the aims are exploratory and descriptive. As technical procedures, we used literature and documentary. In addressing the issue joined to the qualitative method for analyzing the content, and the quantitative method, by using descriptive statistics. The information contained in the indicators of environmental performance reports. A qualitative research was conducted in companies that certify carbon credit projects, which showed other interests and other opportunities for environmental investments. It is estimated that the projects analyzed have earning capacity of 201.7 million euros (about 450 million dollars at the time) from the sale of carbon credits. The projects analyzed demonstrated the ability to foster a carbon market with revenues from the sale of carbon credits of around R$ 450 million. Despite this potential market, apparently companies are not engaged in the development of carbon credit projects, limiting their actions to energy efficiency, restructuring of degraded habitats and reduction of CO2 emissions. Fact that we associate with an immediate connection with the company\'s productivity, while generating carbon credit represents an indirect gain and long term.
Iwarsson, Erika, i Ellen Nesterud. "Hur hållbarhetschefer påverkar hållbarhetsrapporter". Thesis, Linköpings universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-158013.
Pełny tekst źródłaIntroduction On December 1st 2016, the Swedish regulation regarding mandatory sustainability reporting was legislated for large companies, starting with financial years after December 31st 2016. The legislation is the first step for companies to be more transparent towards the society. Despite the initiatives, investigations have shown deficiencies in the content of the sustainability reports in the first reporting period. Earlier studies have focused on how sustainability managers affect the sustainability activities. However, only a few studies have focused on how the sustainability managers characteristics and roles affect the number of pages and the content of the sustainability reports. Aim The aim is to explain how sustainability managers’ characteristics and roles affect the content and number of pages ofSwedish listed companies’ sustainability reports. Method This study has a quantitative approach with a cross-cultural design and focused on Swedish listed companies with an employed sustainability manager. A deductive approach was used to formulate hypothesis from Upper Echelon Theory, legitimacy theory, institutional theory and earlier studies. This study used archival data in order to collect information about the variables. The variable content was operationalized through a checklist method where eleven GRI-indicators was used to determine the content of the sustainability report. Conclusion If a sustainability manager has held the position for a longer time, it positively influences the content of the sustainability reports. Furthermore, if the sustainability manager has another responsibility than sustainability issues (HR, communication or marketing) it negatively influences the content of the sustainability reports. If the sustainability manager is a part of the management team, this study finds that it has no effect on the content in the sustainability reports. Sustainability managers’ characteristics and roles does not affect the number of pages in the sustainability report.
Tanaka, Nakasone Gustavo. "Contabilidad ambiental: una propuesta basada en los reportes de sostenibilidad en las industrias minera, petrolera y de gas". Pontificia Universidad Católica del Perú, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/114749.
Pełny tekst źródłaEste trabajo de investigación propone un sistema de contabilidad ambiental en el Perú que mejorara los reportes de sostenibilidad de las empresas y tendrá un impacto positivo en todos los stakeholders (comunidades, accionistas, entidades del gobierno, ONG, etc.). Este nuevo sistema de contabilidad ambiental permitirá a las empresas medir adecuadamente y comunicar aspectos ambientales, además de una evaluación y análisis integral de todas las variables que afectan su triple bottom line (aspectos sociales, ambientales y financieros).Por otro lado, las cuestiones ambientales en el Perú serán parcialmente resueltas cuando las empresas se adhieran a las reglas de medición exacta, presentación oportuna de la información, y cumplimiento de los requisitos del gobierno. El principio detrás de la propuesta es que una medición precisa, cuantificación y presentación de informes sobre los niveles de contaminación permitirá a las empresas optimizar las maneras en que ellas abordan las cuestiones ambientales y sociales, así como mejorar los resultados financieros. Este documento se centra en las empresas de los sectores deminería, gas y petróleo, ya que representan algunos de los principales contribuyentes al PBI en el Perú, así como los contaminadores más grandes de la nación.
Este trabalho de pesquisa propõe um sistema de contabilidade ambiental no Peru, que melhorará os relatórios de sustentabilidade das empresas e terá um impacto positivo sobre todos os stakeholders (comunidades, acionistas, governo, ONGs, etc.) Este novo sistema de contabilidade ambiental permitirá as empresas a quantificar e relatar, adequadamente, questões ambientais assim como uma avaliação e análise integral de todas as variáveis que afetam a seu triple bottom line.Além disso, as questões ambientais no Peru serão parcialmente resolvidas quando as empresas aderirem às normas de medidas precisas, a apresentação de dados no seu devido momento e ao cumprimento das exigências do governo. O princípio por trás desta proposta é que as medidas precisas, os cálculos e os relatorios de níveis de poluição permitirão as empresas melhorar as formas em que elas abordarão as questões ambientais e sociais, bem como melhorar os resultados financeiros. Este artigo concentrase em empresas dos setores de mineração, gás e petróleo, uma vez que eles são, indiscutivelmente, alguns dos principais contribuintes para o PIB do Peru, bem como os maiores poluidores do país.
Roble, Gilmara Lima de Elua. "Qualidade de vida no trabalho: um estudo em empresas que publicam balanço GRI". Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/1047.
Pełny tekst źródłaQuality of life is an increasingly discussed topic in the media, in business and even in familiar surroundings. The corporate world is already aware of the importance of quality of life and the need to create better conditions for the welfare of the employees. The objective of this study is to analyze the quality of work life balance in the companies that publish GRI, to check quality of work life is within the "triple bottom line" of sustainability and analyze the satisfaction of their workforce as the main factors that interfere with their quality of life. Search the quality of work life is embedded in the dimensions of sustainability is important to solidify the congruence of the two themes. To support the research work is divided into three chapters that were the basis for the study. Chapter 1 presents the Quality of Work Life, bringing a historical review of the QWL movement, from its origins to the present day, introducing the concepts of the principal authors. Chapter 2 focuses on Sustainability in Organizations, their origin and evolution, its dimensions and indicators. For the research were chosen six companies that were among the 150 best companies to work for, in 2011, analyzing the indicators of QWL, and that in the same year, were listed companies with Sustainability models in between 21 Sustainability Guide companies to the indicators used the 150 best companies to work for, these 06 companies were evaluated satisfactorily covering the GRI indicators in the Balance
A Qualidade de Vida é um tema cada vez mais abordado na mídia, nas empresas e até mesmo no ambiente familiar. O mundo corporativo já está consciente da importância da qualidade de vida e da necessidade de criar melhores condições para o bem-estar dos colaboradores. O Objetivo deste trabalho é analisar a da qualidade de vida no trabalho nas empresas que publicam balanço GRI, para verificar se qualidade de vida no trabalho está dentro do triple botton line da sustentabilidade e analisar a satisfação dos trabalhadores destas empresas quanto aos principais fatores que interferem em sua qualidade de vida. Pesquisar se a qualidade de vida no trabalho está inserida nas dimensões da sustentabilidade é importante para solidificar a congruência dos dois temas. Para fundamentar a pesquisa o trabalho está dividido em três capítulos que serviram de base para o estudo. O Capítulo 1 apresenta a Qualidade de Vida no Trabalho, trazendo uma revisão histórica do movimento pela QVT, desde sua origem até os dias atuais, apresentando os conceitos dos principais autores. O Capítulo 2 aborda a Sustentabilidade nas Organizações, sua origem e evolução, suas dimensões e indicadores. Para a pesquisa foram escolhidas 06 empresas que figuraram entre as 150 melhores empresas para se trabalhar, no ano de 2011, analisando os indicadores relativos à QVT e, que, no mesmo ano, foram listadas com empresas modelos de sustentabilidade no Guia de Sustentabilidade entre 21 empresas. A pesquisa mostrou que o grau de satisfação dos colaboradores, conforme os indicadores utilizados das 150 empresas melhores para se trabalhar, dessas 06 empresas, foram avaliados de forma satisfatória, abrangendo os indicadores constantes nos Balanços GRI
Hemmingsson, Oscar, i Jesper Skarin. "Bakomliggande faktorer till GRI-baserad hållbarhetsrapportering : En kvantitativ studie på svenska börsnoterade bolag". Thesis, Högskolan i Gävle, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-26845.
Pełny tekst źródłaTitle: Which determinants are affecting the voluntary disclosure of sustainability reports? • A quantitative study of the underlying factors affecting the disclosure of GRIbased sustainability reports. Level: Final assignment for Bachelor Degree in Business Administration Author: Oscar Hemmingsson and Jesper Skarin Supervisor: Fredrik Hartwig Date: 2018 - may Aim: The purpose of this study is to provide further evidence as to whether there is a correlation between the underlying factors and the establishment of a sustainability report. The purpose is to investigate the factors that affect Global Reporting initiativebased sustainability reporting at companies listed at the Nasdaq Stockholm stock exchange. Method: In the paper a quantitative study in conducted which is focusing on Swedish listed companies on Nasdaq Stockholm in the Small Cap, Mid Cap and Large Cap segments. After some companies is lost due to inadequate information the study is conducted including 288 companies. The study applies a content analysis and conducts hypothesis tests via a regression analysis. Data has been collected from the companies' annual reports in 2016 and 2017, to the extent that the annual report was available on April 15, 2018. Furthermore, the financial information is retrieved from the Retriever database. Result & Conclusion: The results of this study showed that size and profitability have a positive and negative relationship which is statistically significant with a significant level of 0,05. The outcome of the study finds no statistical significance regarding the other independent variables growth, debt ratio, liquidity, board composition, law change and the control variable industry. Suggestions for further research: Suggestions for further research may include more or new underlying factors that may affect the preparation of sustainability reports. Furthermore, it is recommended to investigate alternative ways of measuring the underlying factors. In order to examine the independent variable law, change more carefully, the study should be reproduced when all companies have made their annual report available and the financial information is reported in the Retriever database or equivalent database. Contribution of the thesis: Contribution of the thesis: The contribution of the thesis is that is provides additional documentation for the relationships concerning sustainability reporting and the underlying factors. Key words: Sustainability reporting, sustainability accounting, GRI, determinants, change in regulations/laws