This thesis is focused on the derivation of a new approach to business. Emphasis is put on organizations contributing to both economic success as well as social progress.  This dual financial and social value creation is referred to as social entrepreneurship. Increased attention and inclusiveness of the concept has led to confusion regarding the means of organizations acting within the recited phenomenon. Organizations are met with skepticism and are questioned in the matters of legitimacy. Differences of opinion centralize on whether companies invest these resources because it is demanded, because it strengthens the brand or simply because it is the responsibility of the corporation. The perception of legitimacy is dependent on the support the organization receives from its different constituencies. To explore social entrepreneurship, a case study was conducted. This case study was executed through a consumer perspective, seeing as legitimacy is upheld by the perception of the organizations immediate audience. The case company used, GodEl, operates using traditional business models with the purpose of maximizing profits. However, 100% of their earned dividend is donated to various charity organizations. This study is set out with the ambition to gain an understanding of a corporation operating within social entrepreneurship. The conclusions imply that the customers of GodEl legitimize their choice through diverse legitimizing dimensions. The findings indicate that pragmatic legitimacy is a stronger legitimizing dimension than moral legitimacy. These conclusions imply that larger emphasis is given to consumer self-interest, rather than the consequences and judgment of the organizations accomplishments. The ways in which customers legitimize their choices, may also be argued as the same factors affecting GodEls legitimacy regarding their operations.

Thesis (doctoral)--Universidad Autonóma de Madrid, 2004.

Thesis (doctoral)--Universidad Autonóma de Madrid, 2004.

Thesis (M. Ed.)--University of Hong Kong, 1995. / Includes bibliographical references.

Thesis (M.Ed.)--University of Hong Kong, 1995. / Includes bibliographical references. Also available in print.

This paper presents a study on how the Swedish EU committee has processed and implemented the Lisbon Treaty. More specifically, the eight article; provision on democratic principles. The eight article intends to increase the level of political participation among the citizens of EU. Therefore, the study also provides the perspective of the citizens of Sweden regarding whether they think they can affect the decisions made by the EU and also, whether they actually do participate in the democratic life provided by the EU. Through combining the work of the EU committee and the perspective of the Swedish people, the study contributes with a wide perspective that can understand how the implementation of the Lisbon Treaty has turned out. What this study has presented is that the work of the EU committee has been limited, which also reflects the Swedes’ engagement in participatory democracy. In addition to this, there are also split opinions whether they think they can affect the political decisions made by the EU.

Large European auto manufacturers are responsible for being at the forefront when the industryis advancing towards a more sustainable practice. However, there is a problem with assessing companies´ sustainability performance because it can be camouflaged through low-quality reporting, preventing stakeholders from scrutinizing companies’ commitment to sustainable development. Instead, a substantive reporting practice where companies show their actualsustainability performance through high-quality reporting is preferable. Nonetheless, existing research fails to explain the changes in sustainability reporting practices, as there is limited research focusing on European auto manufacturers and much of the research only covers one specific point in time. This thesis will investigate changes in the disclosure quality of 4 large European auto manufacturers over five years and answer how their sustainability reporting practices have changed by analyzing 20 sustainability reports through quantitative content analysis. The findings signal a move toward more substantive sustainability reporting where two companies significantly increased, and two had minor advancements. It indicates less camouflaging of sustainability performance which is crucial to promote sustainable development and provide incentives to transition towards sustainable practices. However, the information did not become more accurate, which caused concerns as auto manufacturers may have found other ways to camouflage sustainability performance.

Syftet med denna studie är att beskriva och analysera skogsindustriella företags decouplingstrategier, dess antecedenter och dess konsekvens. Företagen som har undersökts är BillerudKorsnäs, Holmen och Svenska Cellulosa AB (SCA) i en flerfallsstudie. Skogsindustrin var intressant eftersom den gör ekonomiska resurser av träd samtidigt som företagen hugger ner träd som binder koldioxid. Med en växande takt av nedhuggning skapar detta ett dilemma. Studien har utgått från en kvantitativ och kvalitativ innehållsanalys. I datainsamlingen användes positiva och negativa ord vilka systematiskt söktes efter i företagens hållbarhetsredovisningar i programmet Nvivo. Data kodades utifrån allmän, ekonomisk, social och miljömässig hållbarhet samt prospektiv och retrospektiv information. Huvudresultatet visade att de tre företagen uttryckte sig mest prospektivt samt att de använde mest positiva ord. Slutsatserna som kan dras av resultatet är att prospektiv och retrospektiv information är antecedenter till decouplingstrategi och legitimitet är en konsekvens av decouplingstrategi. / The purpose of this study is to describe and analyze the decoupling strategies of forest industrial companies, its antecedents and its consequence. The companies that have been investigated are BillerudKorsnäs, Holmen and Svenska Cellulosa AB (SCA) in a multiple case study. The forestry industry was interesting because it makes economic resources from trees at the same time that the companies cut down trees that bind carbon dioxide. With a growing rate of felling, this creates a dilemma. The study has been based on a quantitative and qualitative content analysis. In the data collection, positive and negative words were used which were systematically searched for in the companiesʹ sustainability reports in the program Nvivo. Data were coded based on general, economic, social and environmental sustainability as well as prospective and retrospective information. The main result showed that the three companies expressed themselves most prospectively and that they used the most positive words. The conclusions that can be drawn from the results are that prospective and retrospective information are antecedents to decoupling strategy and legitimacy is a consequence of decoupling strategy.

Forskningsfrågor: - Hur har förändringar inom redovisningsprofessionen påverkat vad som anses vara en legitim redovisningskonsult?- Hur arbetar redovisningskonsulter för att etablera och bevara sin legitimitet?- Hur väl representerar auktorisationen legitimiteten av dagens redovisningskonsult? Syfte: Syftet med denna studie är att undersöka vad som utgör en legitim redovisningskonsult i dagens arbetsklimat, vad förändringen har haft för påverkan och hur väl auktorisationen representerar det legitima anseendet.   Metod: En kvalitativ metod i form av semistrukturerade intervjuer har genomförts, urvalet bestod av redovisningskonsulter som uppfyller kraven för att bli auktoriserade.    Slutsats:  Studien visar att redovisningskonsulter arbetar aktivt för att signalera ut ett legitimt anseende samt sociala och samarbetsvilliga förmågor är det som utgör en legitim redovisningskonsult på grund av förändringar i arbetsklimatet. Arbetar redovisningskonsulten för en väletablerad redovisningsbyrå kommer det att få en påverkan på den individuella redovisningskonsulten. Kunder tenderar att anlita redovisningsbyråer och inte individen. Auktorisationen anses som en kvalitetsstämpel internt inom redovisningsbranschen men externt är det en okunskap kring vad auktorisationen innebär och därmed efterfrågas den inte. / Research questions: - How have changes in the accounting profession affected what is considered a legitimate accounting consultant?- How do accounting consultants work to establish and maintain their legitimacy?- How well does the authorization represent the legitimacy of today's accounting consultant? Purpose: The purpose of this study is to investigate what constitutes a legitimate accounting consultant in today's work climate, what impact the change has had and how well the authorization represents the legitimate reputation.   Method: A qualitative method in the form of semi-structured interviews has been carried out, the sample consisted of accounting consultants who meet the requirements to become authorized.    Conclusion:  The study shows that accounting consultants work actively to signal a legitimate reputation and social and cooperative abilities are what make up a legitimate accounting consultant due to changes in the work climate. If the accounting consultant works for a well-established accounting firm, it will have an impact on the individual accounting consultant. Clients tend to hire accounting firms and not the individual. The authorization is considered a quality seal internally within the accounting industry, but externally there is a lack of knowledge of what the authorization entails and thus it is not in demand.

This thesis examines some epistemic defences of democracy put forward by David Estlund, Michael Fuerstein, Cheryl Misak, and Fabienne Peter, as well as a critique of democracy raised by Jason Brennan. It then develops an epistemic defence of a moderately non-egalitarian system, which it proposes to call liberal trusteeship. According to the proposed theory, the power to draft laws ought to be separated from the power to enact those drafts into law. The former power ought to be vested in trustees, who are essentially specialists that have inquired extensively into a given matter, and the latter power ought to be vested in a democratically elected parliament. Subsequently, this thesis argues that parliament should nevertheless have the prerogative to ultimately override trustees on ethics and pass its own legislation regulating moral matters; that the criteria for selecting trustees should be determined by jury courts; and that parliament and jury courts should be given some powers to influence the composition of trustee committees, so that the political process can guard against the risk that trustees might be biased or corrupt. The above proposal is grounded on three principal claims. Firstly, this thesis argues that moral authority and legitimacy ought to be reserved for the political system that strikes the best balance between competence and equality. Secondly, it argues that liberal trusteeship is more likely than democracy to determine correctly what ought to be done in light of the progress of open and vigorous inquiry into a given matter. Thirdly, and as a result, it argues that liberal trusteeship is likely to exercise power sufficiently more competently than democracy, such that its moderate deviation from political equality will be justified. In the light of this, the thesis concludes that liberal trusteeship would strike a better balance between competence and equality than democracy.