Because of the newly implemented law regarding the UN Convention on the rights of children this study aimed to examine how young people in sport organizations experience their role in the democratic processes in their sports. This was done by interviewing children between the ages 15-18 by asking them about their experiences and opinions concerning the democracy they encounter in their regular teams, as well as the democracy provided by their organization’s board. The conclusion of this study is that children experience the democracy in their teams as rather good but also that they do not necessarily feel involved in the organization's democratic processes. The conclusion furthermore includes that none of the participants shared their opinion with the board or attended their organization’s annual meetings, since they did not feel invited. Despite this the children expressed an overall satisfaction with the amount of democracy they are involved in. This is a law that Swedish sport organizations supposedly have followed since 2009 but we found in this study that regarding the UN Convention on the rights of children a lot of the organizations seems to not fully follow it to a satisfying degree.

Sammanfattning Titel: Lagstadgad hållbarhetsrapportering: Vilken förändring har skett i företagens redovisning efterinförandet av lagstadgad hållbarhetsrapportering?  Nivå: Kandidatuppsats i företagsekonomi Författare: Alinde Johansson och Gabriel Dunberg Handledare: Annika Lake Datum: 2022 - Januari Syfte: Syftet med denna studie är att analysera förändringarna i företags hållbarhetsrapporter föreoch efter införande av lagstadgad hållbarhetsrapportering (lag SFS 2016:947). Metod: Studien använder sig av en kvantitativ forskningsmetod där datainsamling har skettgenom en innehållsanalys av företags hållbarhetsrapporter. Med utgångspunkt i 6 kap. 12 §ÅRL har en kodningsmanual med indikatorer för tolkning av data tagits fram. Resultat och slutsats: Undersökningen visar att före införandet av lag på hållbarhetsrapportredovisades hållbarhet av samtliga företag som ingår i studien i någon form. Studienobserverade en ökning i antalet uppnådda indikatorer i en majoritet av företagen. Examensarbetets bidrag: Denna studie bidrar till att visa i vilken utsträckning lagstadgadhållbarhetsredovisning har påverkat hållbarhetsrapporteringen i Svenska noterade företaginom large cap. Förslag till fortsatt forskning: Då vår undersökning begränsats till ett mindre urval är vårtförslag på fortsatt forskning att genomföra en studie på ett större urval för att kunna se hurhållbarhetsrapporteringen förändrats i olika branscher, i jämförelse med small cap och largecap och/eller mellan olika länder. Eftersom flera företag i studien uppfyllt samtligaindikatorer men antalet producerade sidor skiljer sig åt hade även en kvalitativ studie påskillnaderna varit intressant. Nyckelord: Hållbarhetsredovisning, Signaleringsteorin, Legitimitetsteorin, Frivilligredovisning, Årsredovisningslagen / Abstract Title: Statutory sustainability reporting: What change has taken place in the companies' accounts afterthe introduction of statutory sustainability reporting? Level: Bachelor's thesis in Business Administration Authors: Alinde Johansson and Gabriel Dunberg Supervisor: Annika Lake Date: 2022-january Aim: The purpose of this study is to analyze the changes in companies' sustainability reports before and after the introduction of statutory sustainability reporting (Act SFS 2016: 947). Method: The study uses a quantitative research method where data collection has takenplace through a content analysis of companies' sustainability reports. Based on Chapter6 Section 12 of the Annual Accounts Act a coding manual with indicators forinterpreting data has been produced. Results and conclusion: The study shows that before the introduction of legislation onsustainability reports, sustainability was reported by all companies included in the studyin some form. The study observed an increase in the number of indicators achieved in amajority of companies. Contribution of the thesis: This study contributes to showing the extent to whichstatutory sustainability reporting has affected sustainability reporting in Swedish listedcompanies within large cap. Recommendations to future research: As our study is limited to a smaller sample, ourproposal for further research is to conduct a study on a larger sample to be able to seehow sustainability reporting has changed in different industries, in comparison withsmall cap and large cap and / or between different countries. Since several companies inthe study met all the indicators but the number of pages produced differed, a qualitativestudy of the differences would also have been interesting. Keywords: Sustainability Report, Signaling Theory, Legitimacy Theory, Voluntaryaccounting, Annual Accounts Act

Sedan flera år tillbaka har det diskuterats hur samt vilket ansvar som företag bör ta inom samhället. Idag är det en självklarhet att företag bör arbeta för hållbarhet samt med Corporate Social Responsibility samtidigt som de måste redovisa sitt arbete enligt lag. Lagen specificerar dock inte hur eller på vilken detaljnivå hållbarhetsarbete ska kommuniceras på ett transparent sätt. I denna studie undersöks hur Corporate Social Responsibility samt hållbarhetsarbete kommuniceras i hållbarhetsredovisningar från sex svenska företag inom dryckesbranschen. Studien har konceptualiserat olika teman genom en innehållsanalys av hållbarhetsredovisningar från Kiviks Musteri, Spendrups, The Absolut Company, Carlsberg Group, Åbro och Kopparbergs Bryggeri som täcker en period om fyra år. Studiens resultat tyder på att hållbarhet kommuniceras på olika sätt av företagen samt att alla företag knyter an globala mål för hållbar utveckling och den svenska årsredovisningslagen till sin verksamhet. Det återfinns även en skillnad gällande detaljnivå och abstraktion i kommunikationen från företagen trots att alla följer samma juridiska redovisningskrav gällande hållbarhet. Anledningen till att företagens hållbarhetskommunikation skiljer sig åt är för att företagen försöker nå en högre grad av legitimitet, arbeta utifrån fler hållbarhetsdimensioner samt inkorporera fler intressentgrupper. Genom en mer detaljerad kommunikation mot flera intressentgrupper anses företagen försöka ta hänsyn till ”själen av lagen” och skapa en högre legitimitetsuppfyllnad istället för att endast följa lagen. / During many years it has been discussed how and which responsibilities businesses should undertake in the society where they operate. Today it is obvious that businesses should work towards sustainability and with Corporate Social Responsibility at the same time as they need to account and present their social and sustainability work in accordance with existing legislations. However, the law does not specify the level of detail at which the sustainability work should be communicated in a transparent way which thus creates a problem. This study examines how Corporate Social Responsibility and sustainability work is communicated in the sustainability reports from six Swedish companies in the brewing industry. The study has conceptualized different themes, by using a qualitative content analysis, from the communication in the sustainability reports of Kiviks Musteri, Spendrups, The Absolut Company, Carlsberg Group, Åbro and Kopparbergs Bryggeri during a period of four years. The results from the study implies that sustainability is communicated in different ways by the companies and that all the companies align their operations to global goals for sustainable development and the Swedish annual accounting act. It has also been found that there seems to be a difference in levels of detail and abstraction in the communication from companies even though they all follow and are bound to the Swedish annual accounting act. The reason as why the communication regarding sustainability differs between the companies is explained through the goal of achieving a higher level of legitimacy, working through more sustainability dimensions, and trying to incorporate more stakeholdergroups. Through a more detailed communication towards more stakeholdergroups it is believed that the companies are trying to take “the soul of the law” into consideration, to reach a higher legitimacy fulfillment, instead of only following the law.

No description available.

Buildings account for over 35% of the energy demand in OECD countries, making them a prime target for improvement. (EIA 2011) To help building owners reduce energy usage, ratings systems such as LEED have been developed. A prerequisite for certification is the demonstration of energy efficiency through computer modeling; however, the complex nature of building energy simulations too often leads to errors of up to 30% (Turner and Frankel 2008). One source of significant error can be the assumptions made of environmental conditions, which are often simplified to speed up simulations. To demonstrate the significance of active microclimate modeling, a building energy model combined with a microclimate model has been created in RadTherm, a commercial CAE thermal solver. Simulations are run using Passive House construction in three types of environments, and demonstrate an increase in energy demand over an annual time scale when microclimatic components are included. The increase in demand is less than 1%, however the decrease in radiant heat losses are up to 30%. Using the same methodology with revisions to the building construction and urban geometry, a larger increase in energy demand is expected.

Bakgrund: Under de senaste decennierna har frivillig informationsgivning blivit vanligare. Den växande digitaliseringen, högre krav på mer informationsgivning från intressenter, ökade krav på hållbarhet samt ökade nivåer av granskning från omvärlden är några förklaringar till den ökade efterfrågan på frivillig informationsgivning. På grund av den växande efterfrågan har ämnet blivit intressant att studera. Syfte: Den här studien undersöker vilken kategori inom frivillig informationsgivning som är dominerande samt vilka likheter och skillnader det finns mellan börsnoterade och icke-börsnoterade företag när det gäller mängden av frivillig informationsgivning. Metod: Studien innefattar en kvantitativ metod där studien baseras på årsredovisningar från 2021 och urvalet består av 30 stora svenska börsnoterade och 30 stora svenska icke-börsnoterade aktiebolags årsredovisningar. Metoden som används för att analysera informationen är ett kodningsschema och chi-2-test. Resultat: Resultatet visar att den dominerande kategorin av frivilliga informationsgivning är “analys av föregående år” samt att det finns en skillnad mellan börsnoterade och icke-börsnoterade aktiebolag angående mängden frivillig informationsgivning. / Background: In recent decades, voluntary disclosure has become more common. The growing digitization, higher demands for more information from stakeholders, increased demands for sustainability and increased levels of audit from the outside world are some explanations for the increased demand of voluntary information provision. Due to the growing demand, the subject has become interesting to study. Purpose: This study investigates which category of voluntary disclosure is dominant and what similarities and differences exist between listed and non-listed companies in terms of the amount of voluntary disclosure. Method: The study includes a quantitative method where the study is based on annual reports from 2021 and the sample consists of 30 large Swedish listed and 30 large Swedish non-listed joint stock companies' annual reports. The method used to analyze the information is a coding scheme and Chi-square tests. Results: The results show that the dominant category of voluntary disclosure is "analysis of the previous year" and that there is a difference between listed and non-listed companies regarding the amount.

<p>  </p> <p>Annual bluegrass (<em>Poa annua</em> L.) is the most troublesome weed in turfgrass systems and the second most troublesome weed across all grass crops. Controlling annual bluegrass is exceptionally complicated due to its high genetic adaptability to new environments. Additionally, prolific seed production allowed the rapid development of herbicide resistance to 12 herbicide modes of action. Experiments were initiated with the goal to better understand annual bluegrass ecology and resistance to ethofumesate. A dose-response experiment was initiated in 2022 to determine the potential level of ethofumesate resistance in annual bluegrass collected from seed production systems. Seed from 55 annual bluegrass populations was obtained from three sources: seed production fields (31 populations), seed cleaning process (6 populations), and seed testing prior to retail distribution (18 populations). </p> <p>Individual seedlings (2–3 tillers) were treated with ten doses of ethofumesate: 0, 0.6, 1.1, 2.8, 5.6, 8.4, 11.2, 16.8, 22.4, and 44.8 kg ai ha−1; with 1.1 to 2.2 kg ha−1 as the label application rates for perennial ryegrass (<em>Lolium perenne</em> L.). The resistance to susceptible ratio of populations across all sources ranged from 0.48 to 5.48. The most resistant populations from production fields, removed during the seed cleaning process, or found in seed testing lots had ED50 values of 12.1, 13.1, and 9.4 kg ai ha−1, respectively. Further, 68% of the populations found in production fields had ED50 higher than 6 kg ai ha−1, which indicates that annual bluegrass resistance is common in grass seed production. A garden study was initiated in November 2020 to assess the development, reproduction, and survival of ten annual bluegrass populations in Indiana. Annual bluegrass plants were maintained in the absence of turf competition and not subjected to typical turfgrass management practices including irrigation, mowing and fertilization. Data collected in included growth rate, biomass production, ground cover, morphology, flowering time, seed production and morphology, and both winter survival and subsequent summer survival of plants. Principal component analysis indicated that certain populations grouped together based on their development, morphology, stress tolerance, and seed production. Plants from the cooler climates (OR, PA, and IN) were characterized by higher growth rates and biomass compared to southern ecotypes. These three populations survived the longest during the summer, with the PA population averaging the highest ground cover of 276 cm2 on 23 July 2021. Plants from warm climates (AL, FL, NC, SC, TN, TX) had poor summer survival. Additionally, the FL population had the highest winterkill of 68%, followed by TX at 45%. The NJ population was distinct from other populations, and plants had robust aboveground biomass and high seed production. The results indicate that the development, reproduction, and survival of different annual bluegrass biotypes are dependent on the climate of origin. A third experiment was designed to understand patterns of germination and seed longevity in populations from five climates across the U.S. at two depths of burial. Seed was retrieved in 6-month intervals up to 24 months. Seed viability by depth (surface vs. 5-cm deep) of burial differed only 18 months after the initiation of the study. However, seed viability did differ among populations on each date of seed retrieval. Viability was low ranging from 0.21 to 0.91%, and populations originating from cool climates (New Jersey, Pennsylvania, and Oregon) generally had higher viability than populations originating from warmer climates. Annual bluegrass seed tested in this study typically had low levels of survival (<0.5%); however, all populations retained some level of viability 24 months after burial, which would allow future reproduction of this troublesome weed. Overall, this research determined that herbicides alone will likely be ineffective at controlling annual bluegrass and that knowledge of the development, reproduction, and survival of local annual bluegrass populations should be factored into an integrated weed management strategies created for each site. </p> <p>  </p>

aus dem Inhalt: „Spätestens seit der UN-Klimakonferenz COP26 in Glasgow 2021 können wir für den Zustand der uns umgebenden Welt feststellen: So geht es nicht weiter. Die Geschichte des Designs zeigt viele Überlegungen und Praktiken zur Gestaltung für Nachhaltigkeit, von den Deutschen Werkstätten Hellerau über Victor Papanek bis hin zum Circular Design Guide. Designer:innen gelten als besonders qualifiziert, ganzheitliche Lösungen für komplexe Probleme zu erarbeiten. Die Fähigkeit zum Um-gang mit großer Unsicherheit birgt Potenzial, wertvolle Lösungsvorschläge für die ökologischen, sozialen und ökonomischen Herausforderungen zu liefern. Doch blickt man auf die Umbrüche der Gesellschaft im Anthropozän, drängt sich die Frage auf, was Design wirklich zu leisten vermag. Design steht als Disziplin und als Forschungsfeld vor erheblichen Herausforderungen: Wie können wir ressourcenschonend gestalten, ohne dabei eine auf Ungleichheit beruhende Ordnung zu perpetuieren? Oder schließen Design und Nachhaltigkeit einander gar aus?...” / from the content: „Since the UN Climate Conference COP26 in Glasgow 2021, we can say: It can't continue like this. The history of design is full of ideas and practices on designing for sustainability, from the Deutsche Werkstätten Hellerau to Victor Papanek to the Circular Design Guide. Designers are seen as experts in developing holistic solutions to complex problems. The ability to deal with uncertainty holds potential to provide valuable solutions to environmental, social and economic challenges. But in view of the upheavals of society in the Anthropocene, the question arises as to what design is really capable of achieving. Design faces considerable challenges as a discipline and as a field of research: How can we design in a way that conserves resources without perpetuating an order based on inequality? Or are design and sustainability even mutually exclusive?...”

In this thesis, the role of soil water storage change on the annual water balance is evaluated based on observations at a large number of watersheds located in a spectrum of climate regions, and an annual water balance model is developed at the seasonal scale based on Budyko hypthesis. The annual water storage change is quantified based on water balance closure given the available data of precipitation, runoff, and evaporation estimated from remote sensing data and meteorology reanalysis. The responses of annual runoff, evaporation, and storage change to the interannual variability of precipitation and potential evaporation are then analyzed. Both runoff and evaporation sensitivities to potential evaporation are higher under energy-limited conditions, but storage change seems to be more sensitive to potential evaporation under the conditions in which water and energy are balanced. Runoff sensitivity to precipitation is higher under energylimited conditions; but both evaporation and storage change sensitivities to precipitation are higher under water-limited conditions. Therefore, under energy-limited conditions, most of precipitation variability is transferred to runoff variability; but under waterlimited conditions, most of precipitation variability is transferred to storage change and some of precipitation variability is transferred to evaporation variability. The main finding of this part is that evaporation variability will be overestimated by assuming negligible storage change in annual water balance, particularly under water-limited conditions. Budyko framework which expresses partitioning of water supply at the mean annual scale, is adapted to be applicable in modeling water cycle in short terms i.e., iv seasonal and interannual scales. Seasonal aridity index is defined as the ratio of seasonal potential evaporation and the difference between precipitation and storage change. The seasonal water balance is modeled by using a Budyko-type curve with horizontal shifts which leads prediction of seasonal and annual storage changes and evaporation if precipitation, potential evaporation, and runoff data are available.

Sustainability, a multidimensional concept, consist of various environmental, social, and economic factors. Its fundamental principle is to fulfill the needs of the present without compromising the ability of future generations to meet their own needs. One popular approach to measure sustainability is the Environmental, Social, and Governance (ESG) measurement. However, a global standardized ESG rating system is currently lacking, leading to variations in scores and methodologies used by different agencies to evaluate a companies' ESG performance. Recognizing the need for a standardized approach, the Sustainable Development Goals (SDGs) has emerged as a framework for evaluating sustainability. By adopting the SDGs as a standardized framework, investors, companies, and financial institutions can align their effort and process towards a sustainable future.  Although previous research has explored the relationship between ESG and financial performances, little research has been conducted on the standardized framework of SDGs and its relationship with biodiversity impact. This while it has been proven that biodiversity is the primary driver of sustainability. The objective of the study is to fill the research gap by examining the relationship between SDG commitments and their impact on biodiversity. To achieve this, eight equity funds with varying commitments to SDGs were selected as a sample. The sample comprises 396 companies allocated to 42 countries and 87 industries, with data collected of the year 2022. To align with biodiversity data availability, the time frame was adjusted to match the biodiversity data from the year of 2011.  The study focuses on assessing the annual species loss as an indicator of biodiversity impact for four different levels of SDG commitments. The primary findings indicates that there is no significant relationship between the amount of SDG commitments and the annual species loss. Furthermore, a weak relationship was observed between the cost of goods sold (excluding depreciation) and annual species loss. The secondary findings suggests that the factors of country of operation and industries contributes to biodiversity impact, this while it revealed a high variation of the effecting ecosystem. In conclusion, this study sheds light on the relationship between SDG commitments and biodiversity impact, providing insights into the complex dynamics between sustainability efforts and their environmental consequences.