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Accountability de organizações de direitos humanos na América Latina: uma aproximação a partir da opinião dos atores / Accountability of Latin American human rights organizations: an approach based on the opinion of the actorsKweitel, Juana Magdalena 23 September 2010 (has links)
A presente pesquisa tem por objetivo analisar de que forma organizações de direitos humanos de América Latina, com atuação de âmbito nacional, processam a demanda de accountability. A pesquisa de campo foi realizada em cinco organizações de direitos humanos de Argentina, Brasil, Chile, México e Peru. Estas organizações formam parte de um grupo informal de donatárias da Fundação Ford que, desde 2003, reúnem-se duas vezes por ano para discutir questões de interesse comum. As organizações são: Centro de Estudios Legales y Sociales, Argentina; Comisión Mexicana de Defensa y Promoción de los Derechos Humanos, México; Corporación Humanas, Chile; Instituto de Defensa Legal (IDL), Peru; e Justiça Global, Brasil. Em cada organização foram entrevistadas quatro pessoas. As entrevistas foram realizadas por telefone, utilizando-se um questionário semi-estruturado. O resultado da pesquisa demonstra que, ao contrário do que afirma a literatura, existe nas organizações de direitos humanos de nossa região uma reflexão sobre o tema que lhes permite adotar uma ideia complexa de accountability para a sociedade civil. Trata-se de uma abordagem que, atualmente, prioriza questões de justificação e monitoramento em relação ao componente de controle mais estrito (responsabilização/sanção). Ademais, revela que existem nas organizações novas práticas tendentes a resolver a questão de accountability, prestando especial atenção para o tipo particular de trabalho que realizam. O resultado evidencia, também, que na visão das organizações é importante prestar contas para os beneficiários e, neste sentido, as organizações coincidem com a literatura. Ao mesmo tempo registra, porém, que, pelo menos no caso das organizações objeto da pesquisa, não existem questionamentos concretos dos beneficiários. A pesquisa retrata, ainda, a dificuldade que as organizações encontram para prestar contas e avaliar a eficácia de tarefas de advocacy em favor de públicos difusos. Por fim, o presente trabalho destaca, na conclusão, a necessidade de maior debate teórico sobre a questão da legitimidade destas organizações, à luz da constatação de que elas realizam práticas de representação. / The main purpose of this dissertation is to examine how Latin American national human rights organizations are addressing the demand for greater NGO accountability. The research was done with five human rights organizations from Argentine, Brazil, Chile, Mexico and Peru. These organizations are members of an informal group of Ford Foundation grantees that, since 2003, meet twice a year to discuss issues of common interest. The organizations are: Centro de Estudios Legales y Sociales, from Argentina; Comisión Mexicana de Defensa y Promoción de los Derechos Humanos, from Mexico; Corporación Humanas, from Chile; Instituto de Defensa Legal (IDL), from Peru; and Justiça Global, from Brazil. Four persons were interviewed in each organization. The interviews were made by telephone, using a semi-structured questionnaire. The results show that, contrary to what the literature affirms, there is a growing concern in those human rights organizations in relation to accountability. The results also demonstrate that the organizations apply a complex concept of accountability that prioritizes justification and monitoring, over the enforcement component. Furthermore, the research indicates that the organizations are developing new mechanisms to deal with the demand for accountability. The interviewees agree with the literature regarding the importance of being accountable to beneficiaries, but they do not identify this as a problematic issue as the literature does. The results illustrate, in addition, the difficulty that the organizations face when trying to be accountable and evaluate the impact of advocacy initiatives in favor of beneficiaries that are not individualized. Finally, this dissertation concludes by drawing attention to the need for further theoretical debate on the issue of legitimacy, since it is clear that those organizations act as representatives.
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Governança no setor público: a aderência dos relatórios de gestão do Poder Executivo aos princípios e padrões de boas práticas de governança / Governance in the public sector: the adherence of the management reports of the local administration to the principles and standards of good governance practicesAndré Luiz Villagelim Bizerra 21 February 2011 (has links)
A administração pública apresenta vários problemas, que vão desde a ausência de avaliações quanto aos aspectos de eficiência, eficácia e efetividade na utilização de recursos e das políticas públicas adotadas, até a prática perversa da
corrupção em suas diversas formas. Grande parte destes problemas decorre da falta de mecanismos de controle e acompanhamento para saber se as ações promovidas
pelos gestores públicos estão de acordo com os objetivos da sociedade. Os problemas que decorrem desta relação de conflito de interesses entre aqueles que delegam a administração de suas organizações e aqueles que recebem esta delegação e administram, são chamados de problemas da relação entre principal e agente. No setor público pode-se considerar que agente é o gestor público (recebe a
delegação e administra) e principal é o cidadão ou a própria sociedade (que delega). Estes conceitos têm origem na teoria da agência. Esta teoria é um dos fundamentos da governança, seja no setor privado ou no setor público. E a governança adota princípios como a transparência e a accountability para propor práticas de controle e acompanhamento da administração, a fim de evitar os problemas da relação agente e principal. Deste modo, a presente pesquisa tem por objetivo avaliar se os relatórios
de gestão do Poder Executivo municipal são aderentes aos princípios e padrões de boas práticas de governança para o setor público acerca da transparência e da accountability na utilização dos recursos, bem como dos resultados gerados em
decorrência das políticas públicas adotadas. Para tanto, a metodologia utilizada neste trabalho foi a seguinte: através da pesquisa bibliográfica, identificou-se na literatura quais os princípios e padrões de boas práticas de governança para a
administração pública, e criou-se um quadro-síntese para servir de base para avaliação dos relatórios de gestão quanto aos aspectos de transparência e accountability; através da pesquisa documental foram selecionados os relatórios de
gestão da Prefeitura da Cidade do Rio de Janeiro a serem analisados, que foi a cidade escolhida para realização da pesquisa pela proximidade com o autor e pela disponibilização de diversos documentos em seu sítio eletrônico; a seguir, pela análise de conteúdo, fez-se a avaliação dos documentos utilizando-se o quadrosíntese produzido. Os resultados da pesquisa demonstraram que os relatórios de gestão analisados possuem pouca aderência aos princípios e padrões de boa governança, evidenciando-se uma aderência de apenas 37,71% em relação aos elementos estabelecidos no quadro-síntese. Assim, apontou claramente para o fato de que há pouca transparência nos relatórios de gestão, fato este que prejudica a accountability na administração pública. / The public administration has several problems, ranging from the lack of reviews on the aspects of efficiency, efficacy and effectiveness in use of resource and public policies adopted, to the evil practice of corruption in its different ways. Most of these problems derive from the lack of control mechanisms and monitoring to determine whether the actions taken by public managers are in line with the goals of society. The problems arising from that relationship conflict of interest between those who delegate the management of their businesses and those who receive this delegation and manage the business are called problems of the relationship between principal and agent. In the public sector can be considered that the agent is the public manager (receiving the delegation and administrate) and principal is the citizen or the society itself (delegating). These principles have their origin in the agency theory. This theory is a cornerstone of governance, whether in private or in public sector. And adopts governance principles such as transparency and accountability to propose control practices and monitor the administration in order to avoid the problems of agent and principal relationship. So, this research aims to evaluate whether the annual reports of the Local Administration are adherents to the principles and standards of good governance practices for public sector about transparency and accountability in resource utilization as well as the results generated from public policies adopted. For that, the methodology used in this study were as follows: through the literature search, was identified in the literature what were the principles and standards of good governance practices for public administration, and created a summary table to serve as a basis for evaluation of management reports, about the aspects of transparency and accountability; through documentary research were selected the annual reports of the Rio de Janeiro City to be analyzed, which was the city chosen for the research by its proximity with the author and by the availability of several documents in the web site; following, the content analysis was done to evaluate the documents using of the summary table prepared. The research results showed that the annual reports studied have little adherence to the principles and standards of good governance, demonstrating an adherence of only 37.71% compared to the elements set out in the summary table. Thus, there remained clear that there is little transparency in the management reports, a fact which affect the accountability in public administration.
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Inovação democrática e desconfiança: o controle das políticas públicas nos conselhos / Democratic innovation and distrust: patterns of control in public policy councilsBruno Grisotto Vello 08 February 2018 (has links)
O objetivo deste trabalho é oferecer uma apreciação sistemática da capacidade de conselhos gestores de políticas públicas uma das principais inovações democráticas brasileiras de produzir controle e accountability. Argumenta-se que conselhos podem ser considerados instâncias capazes de exercer controle (incidência sobre as ações ou intenções de agir de outrem) e accountability (responsabilização e aplicação de sanções sobre ações pregressas de outrem). No entanto, a lógica a partir da qual realizam esses expedientes não atende de maneira cabal aos critérios de uma compreensão destes conceitos pautada nos moldes institucionais do governo representativo. Para compreender a lógica do controle ou accountability que instâncias de inovação democrática e, neste caso, conselhos podem realizar, é preciso, antes, reconhecer os padrões dilatados da governança das políticas públicas, que são próprios do complexo Estado contemporâneo. O trabalho concentra-se em duas perguntas. Primeiro, quem são os atores sujeitos ao controle e à accountability potencialmente exercidos pelos conselhos, e que tipo de atividades pretendidas por eles passam pelo crivo dessas instâncias? Segundo, qual a capacidade dos conselhos de reproduzir os critérios mais exigentes desses conceitos, e como se inserem em conjuntos mais amplos de instâncias que potencialmente exercem controle e accountability democráticos? As respostas a essas perguntas são fornecidas a partir da análise de uma amostra de cerca de 4 mil decisões publicadas nos diários oficiais por todos os conselhos localizados em três municípios brasileiros em um período de sete anos. Os resultados apontam que, ao contrário do que se pode esperar, atores estatais não são os principais destinatários das decisões tomadas pelos conselhos analisados. Suas decisões recaem, majoritariamente, sobre implementadores societais das políticas sociais que devem passar pelo crivo dos conselhos para obter recursos públicos, e sobre atores da iniciativa privada cuja atuação autônoma pode causar danos a objetos protegidos por políticas ambientais e urbanas e, como tais, sofrem fiscalização dos conselhos. Os resultados também indicam que conselhos possuem alguma capacidade de atender aos critérios mais exigentes de uma relação de accountability. Não obstante, sugere-se que uma compreensão mais proveitosa sobre eles envolve desvendar sua inserção em uma arquitetura de instâncias de inovação no interior da qual expedientes de controle democrático são realizados de maneira difusa. / This work assesses public policy councils` (one of Brazilian main democratic innovation institutions) capabilities of exercising patterns of democratic control and accountability. It argues that councils may be capable of producing control (acting over others` actions or will to act) and accountability (making others responsible for their past actions and having sanctioning power over them). Nevertheless, they do so in ways that do not fit completely in an understanding of these concepts based on representative government`s institutional machinery. In order to understand the logic of control and accountability that democratic innovations (in this case, councils) may produce, one needs to previously acknowledge contemporary Sate`s diffuse patterns of governance. More specifically, this thesis aims at answering two questions. First, over which actors do councils potentially exercise accountability? And over which of their intended activities do councils` jurisdictions extend? Second, what are councils` actual capabilities of meeting accountability`s more rigorous conceptual criteria? And how they infiltrate groups composed of other control and accountability institutions? The work analyses a sample of approximately four thousand decisions published by councils in three different municipalities in a seven years period. Results point that, differently from theoretical expectations, State actors are not the main recipients of the analyzed councils` decisions. Their jurisdictions mainly extend over societal actors that implement social policies and must be accountable to councils in order to access public funds, and over private initiative actors who must be accountable for their actions regarding environmental and urban regulation policies. The results also suggest that, although councils have some capacity of meeting the more rigorous conceptual criteria of an accountability relationship, a better understanding of their actions concerns their infiltration in an architecture of democratic innovations in which control is diffusely exercised.
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L’institutionnalisation du pilotage par la qualité des établissements scolaires chiliens : La boîte à outils des consultants / The institutionalization of the pilotage by the quality of the chilean schools : The toolbox of consultantsGonzalez Carpanetti, Manuel 27 September 2018 (has links)
Le système scolaire chilien a été parmi les premiers à instaurer un « pilotage par la qualité ». La Fondation Chili a été l’un des principaux acteurs de cette institutionnalisation. Le but de cette recherche doctorale est de découvrir comment les consultants en qualité de la Fondation Chili ont utilisé les objets techniques (Simondon, 1989) de leur boîte à outils pour influer sur l’implication des chefs d’établissements et de leurs équipes dans le processus d’institutionnalisation du pilotage par la qualité. Le champ de cohérence scientifique de cette recherche est celui de l’analyse institutionnelle (Lamihi & Monceau, 2002). Sept des dix anciens collègues du chercheur, toujours actifs comme consultants ont participé à cette recherche. Le dispositif de recherche a eu pour objectif prioritaire de permettre l’expression individuelle et collective des consultants pour faire émerger leurs implications en provocant des transductions dans leurs discours. La collecte des données empiriques a été effectuée à travers des entretiens individuels et collectifs, enregistrées en vidéo (Pesce, 2017). Le dispositif filmique a facilité la mise en réflexivité (Lallier, 2009 ; Rouch, 1979) des consultants sur leurs parcours et leurs pratiques au sein de la Fondation Chili. Pour élargir le champ d’analyse, quelques outils propres à l’analyse institutionnelle ont été intégrés au dispositif. Il s’agit tout d’abord de l’utilisation des analyseurs qui ont surgi des entretiens, ce que Lourau (1978) nommait des analyseurs naturels. J’ai également effectué une restitution des résultats avec celui des participants qui a été mon informateur privilégié, ceci afin d’affiner mes analyses. Enfin, l’écriture d’un journal de recherche a été essentielle pour l’analyse de mes propres implications primaires et secondaires en tant que praticien-chercheur. / The chilean school system has been among the first to introduce a « pilotage by the quality ». The Foundation Chile was one of the main actors of this institutionalization. The purpose of this doctoral research is to discover how the consultants in quality of the Foundation Chile have used the technical objects (Simondon, 1989) of their toolbox to influence the implication of school principals and their teams in the process of institutionalization of the pilotage by the quality. The field of scientific coherence of this research is that of the institutional analysis (Lamihi & Monceau, 2002). Seven of the ten former colleagues of the researcher are participated in this research. The research apparatus had for priority objective to allow the individual and collective expression of consultants, to make emerge their implications and by provoking transductions in their discourse. The collection of empirical data has been carried out through individual and collective interviews, all recorded in video (Pesce, 2017). The film apparatus facilitated the reflexivity (Lallier, 2009 ; Rouch, 1979) of consultants on their backgrounds and their practices within the Foundation Chile. To broaden the field of analysis, a few specific tools of the institutional analysis have been integrated to the research apparatus. The use of the analyzers which arose from interviews, that Lourau (1978) appointed of natural analyzers. I have also carried out a restitution of the results with that of participants who was my informant privileged, this in order to refine my analyzes. Finally, the writing of a diary study has been essential for the analysis of my own primary and secondary implications as a practitioner-researcher.
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Faculty Perceptions on the Student Learning Accountability MovementRose, Tara 01 January 2016 (has links)
Literature examining the impact of the student learning accountability movement on faculty perspectives is insufficient, as little is known about how faculty perceive the requirements related to federal, state, and institutional accountability initiatives. This case study investigated the threat posed by the accountability movement on the stability of faculty engagement, while exploring how faculty perceptions of the movement will impact institutional and state policy. Using Levin's system of accountability as the framework for this study, the central research question explored how understanding faculty perspectives on the student learning accountability movement could promote policy within an institution. Data were gathered via a qualitative survey of 140 instructional faculty and from 21 semi-structured interviews with instructional faculty, accountability specialists, and state coordinating board officials. Data from the surveys and interviews were inductively coded, and then analyzed through detailed categorical aggregation. Findings indicated a discord with what Levin calls the feedback loop in an accountability system. Transparency related to institutional governance, not distinctively academic freedom and faculty engagement, was found to be a key component of a successful accountability system. Results of the study contribute to positive social change by providing higher education institutions with practical recommendations to address accountability pressures through a model for a faculty-driven accountability system.
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Hållbarhetsredovisning : - ur ett trovärdighetsperspektiv -Mattsson, Emma, Ohlsson, Katarina January 2007 (has links)
<p>Bakgrund: 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.</p><p>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.</p><p>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.</p><p>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.</p><p>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.</p> / <p>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.</p><p>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.</p><p>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.</p><p>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.</p><p>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.</p>
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Diagnos av ansvarstagande : En Studie av accountability inom DN och UNT:s medicinjournalistik.Johansson, Alexandra January 2008 (has links)
<p>Abstract</p><p><strong>Titel: </strong>Diagnosing accountability, a study of accountability of UNT and DN’s medical journalism ( Diagnos av ansvarstagande, en studie av accountability inom DN och UNT:s medicinjournalistik)</p><p><strong>Number of pages: </strong>45 (59 including enclosures)</p><p><strong>Author:</strong> Alexandra Johansson</p><p><strong>Tutor: </strong>Göran Svensson</p><p><strong>Course: </strong>Media and Communication studies C<strong> </strong></p><p><strong>Period: </strong>Fall 2008<strong> </strong></p><p><strong>University: </strong>Division of Media and Communication, Department of Information Science, Uppsala University</p><p><strong>Purpose/Aim: </strong>To evaluate the quality of medical journalism in DN and UNT according to the theories of accountability and responsibility in the media.</p><p><strong>Material/Methods: </strong>The materials and methods used in this thesis are 14 articles from DN and 14 articles from UNT that have been analyzed according to the criterion set forth by Media Doctors, an Australian media accountability system.</p><p><strong>Main Results: </strong>The results showed that DN scored an average of 57% “satisfactory” and UNT scored an average of 52% “satisfactory” of Media Doctors rating scale. Strengths were an educational tone and an insightful review of the newest findings in the scientific community. Weaknesses were poor transparency and a tendency to neglect full disclosure of the scientific findings and sources. Focus was also show to be on research and not on information for potential patients. Media Doctor was also shown to be a well formatted media accountability system which gave insights to the broad uses of such systems.</p><p><strong>Keywords: </strong>Medical journalism, DN, UNT, Accountability, media accountability systems (MAS), Media Doctor.</p><p> </p><p> </p>
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Diagnos av ansvarstagande : En Studie av accountability inom DN och UNT:s medicinjournalistik.Johansson, Alexandra January 2008 (has links)
Abstract Titel: Diagnosing accountability, a study of accountability of UNT and DN’s medical journalism ( Diagnos av ansvarstagande, en studie av accountability inom DN och UNT:s medicinjournalistik) Number of pages: 45 (59 including enclosures) Author: Alexandra Johansson Tutor: Göran Svensson Course: Media and Communication studies C Period: Fall 2008 University: Division of Media and Communication, Department of Information Science, Uppsala University Purpose/Aim: To evaluate the quality of medical journalism in DN and UNT according to the theories of accountability and responsibility in the media. Material/Methods: The materials and methods used in this thesis are 14 articles from DN and 14 articles from UNT that have been analyzed according to the criterion set forth by Media Doctors, an Australian media accountability system. Main Results: The results showed that DN scored an average of 57% “satisfactory” and UNT scored an average of 52% “satisfactory” of Media Doctors rating scale. Strengths were an educational tone and an insightful review of the newest findings in the scientific community. Weaknesses were poor transparency and a tendency to neglect full disclosure of the scientific findings and sources. Focus was also show to be on research and not on information for potential patients. Media Doctor was also shown to be a well formatted media accountability system which gave insights to the broad uses of such systems. Keywords: Medical journalism, DN, UNT, Accountability, media accountability systems (MAS), Media Doctor.
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Hållbarhetsredovisning : - ur ett trovärdighetsperspektiv -Mattsson, Emma, Ohlsson, Katarina January 2007 (has links)
Bakgrund: 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.
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Dubbelt utan röst? : Dilemman och strategier när unga under 18 år ska få komma till tals i nyhetsmedierTenor, Carina January 2015 (has links)
Uppsatsen undersöker dilemman och strategier när minderåriga barn och unga ska få komma till tals i svenska nyhetsmedier, och på vilket sätt myndighetsgränsen ingår som en parameter när mediers ansvarighet (media accountability) ska tolkas på detta område. Frågorna diskuteras ur ett barnrättighetsperspektiv, och utgår från barndomssociologins tankar om barndom som en social konstruktion. En analys av de medieetiska kontrollinstansernas friande och fällande av anmälda publiceringar visar att ett flertal etiska övertramp begås i samband med att unga omtalas som brottsoffer eller anhöriga, medan etiska övertramp i samband med intervjuer är betydligt färre, och då framför allt när barn får personifiera sociala problem. Av en kvalitativ intervjustudie med utgivare inom olika typer av nyhetsmedia, varav flera branschdominerande, framgår att utgivare i stort sett helt vill undvika negativa reaktioner från vårdnadshavare. Försiktighetsprinciper och målgruppstänkande dominerar över mångfaldsprinciper. Flera tidningar har också prioriterat bort tidigare barn- eller ungdomssatsningar. Samtidigt visar undersökningen att sociala medier innebär nya möjligheter även för nyhetsmedier, med direktkontakt till unga källor och dialog där unga personer kan bidra med erfarenheter och åsikter i en bredd av frågor.
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