Syfte: Syftet med detta examensarbete är att skapa förståelse för hur det miljömässiga innehållet i mejerikooperativet Arlas hållbarhetsrapport för 2021 påverkar unga konsumenters uppfattning om företaget med utgångspunkt i legitimitetsteorin. Metod: Studien utgår från en kvalitativ forskningsmetod där datainsamling har skett genom semistrukturerade intervjuer med tolv mejerikonsumenter. Insamlade data har sedan sammanställts genom en tematisk analys vilken har följt Braun och Clarkes (2006) upplägg. Resultat och slutsats: Studien visar att mejerikonsumenter påverkas positivt av den miljömässiga informationen som avslöjas i Arlas hållbarhetsrapport 2021. Ett flertal respondenter förändrade sina uppfattningar om företaget till det bättre efter upplästa citat. Några konsumenter ifrågasatte dock vissa måls rimlighet och trovärdighet då efterlevnad av hållbarhetsmål ansågs vara väsentligt. Samtliga nämnda slutsatser går i linje med vad som beskrivs i legitimitetsteorin.  Examensarbetets bidrag: Studien bidrar med ökad förståelse kring hur unga konsumenter upplever mejerikooperativet Arla utifrån företagets hållbarhetsrapport för 2021 och om den miljömässiga informationen därifrån bidrar till ökad legitimitet. Undersökningens resultat bidrar även med teoretisk kunskap vilken kan vidareutvecklas och ligga till grund för fortsatt forskning inom området. Förslag till fortsatt forskning: Ett förslag till fortsatt forskning är att applicera samma tillvägagångssätt som använts i denna studie på andra branscher utanför mejeriindustrin. Det kan även vara av intresse att studera andra intressentgrupper för att sedan jämföra resultaten. Vidare kan studien breddas genom att ta hänsyn till fler perspektiv i hållbarhetsrapporten för att få in fler aspekter. / Aim: The purpose of this thesis is to create an understanding of how the environmental content of the dairy cooperative Arla’s sustainability report affects young consumers’ perceptions of the company based on the legitimacy theory.   Method: The study is based on a qualitative research method where data collection has taken place through semi-structured interviews with twelve dairy consumers. The collected data has then been compiled through a thematic analysis which has followed Braun and Clarke’s (2006) approach.   Result and Conclusions: The study shows that dairy consumers are positively affected by the environmental information revealed in Arla’s sustainability report 2021. Respondents emphasized that their perception of the company changed for the better after hearing the quotes. Some consumers questioned the reasonableness and credibility of certain goals, compliance with sustainability goals was considered essential. All conclusions relate to what is described in legitimacy theory.  Contribution of the thesis: The study contributes to an increased understanding of how young consumers experience the dairy cooperative Arla based on their sustainability report for 2021 and whether the environmental information from it contributes to increased legitimacy. The results from the study provided theoretical knowledge, which can be further developed in continued research. Suggestions for future research: A proposal for further research is to apply the same approach used in this study to other companies outside the dairy industry. It may also be of interest to study other stakeholder groups and compare the results. Furthermore, the study can be broadened by including more perspectives in the sustainability report to include more aspects.

Investigação acerca efetividade de um dos instrumentos da Política Nacional do Meio Ambiente brasileira, que é o da garantia da prestação de informações relativas ao ambiente e da obrigação do Poder Público em produzi-las, quando inexistentes (Lei federal nº 6.938, de 31 de agosto de 1981, artigo 9º, inciso XI). A pesquisa teve como foco o problema da abrangência e eficácia das estruturas normativas e políticas existentes para efetivação desse instrumento. Em se tratando das estruturas normativas, destacam-se além do estabelecido pela Constituição Federal brasileira, os dispositivos da Lei federal nº 10.650, de 16 de abril de 2003, acerca do acesso público aos dados e informações ambientais existentes nos órgãos e entidades integrantes do Sistema Nacional do Meio Ambiente. Para tanto se propôs investigar o que é abrangível nas informações ambientais relacionadas ao instrumento da Política Nacional do Meio Ambiente e sua efetividade no contexto da aplicabilidade do instrumento em estudo da Política Nacional do Meio Ambiente e o que foi efetivamente regulado pela Lei nº 10.650/2003. Entretanto, buscou verificar a possibilidade de não confirmação da hipótese de que o instrumento em foco não carece de mais regramento para sua aplicação em relação aos demais instrumentos. Partindo-se do pressuposto de ser este efetivamente um instrumento concomitante em relação aos demais. Como referenciais teóricos estão alguns princípios do direito constitucional e do direito ambiental, particularmente, os princípios da publicidade e da informação. Assim foram considerados os diversos fundamentos políticos e jurídicos para operação do instrumento estudado, associado que está a direitos e garantias fundamentais implicados, devem ser considerados na perspectiva constitucional. Para avaliar a efetividade da garantia da prestação de informações relativas ao meio ambiente, a que está obrigado o Poder Público a produzi-las, quando inexistentes, foi realizado o estudo de sua hipotética aplicação nos termos vigentes relativamente aos demais instrumentos de política ambiental brasileira de abrangência nacional. / Research concerning the effectiveness of one of the instruments of the Brazilian Environmental National Policy, that is the warranty of rendering the environmental information and the obligation of the authorities in producing them when they nonexistent (federal Law 6.938, of August 31, 1981, article 9th, XI). This research had as focus the problem of the embrace and efficacy of the existent normative and political structures for effectiveness of that instrument. The normative structures are that established by the Brazilian Federal Constitution, the federal Law 10.650, of April 16, 2003, concerning the public access to existing environmental information in the agencies of the Environmental National System. This research intended to investigate the embraceable of the environmental information related to the instrument of the Environmental National Policy. Adding to that, investigate the effectiveness of the studied instrument of Environmental National Policy in the context of this applicability and what was in fact regulated by the Law 10.650/2003. Another point was verifying the possibility of non confirmation of the hypothesis that the instrument in focus does not need more regulation for its application in relation to other instruments. This research assumes that the instrument is concomitant in relation to the others instruments of Environmental National Policy. As theoretical references have some principles of the constitutional right and of the environmental law, particularly, the principle of the publicity and principle of the information. As the several political and juridical bases were considered for the use of the studied instrument, associated to the fundamental rights and warranties, the research considered the constitutional perspective. To evaluate the effectiveness of the warranty of rendering environmental information, which the authorities are obliged to produce when they nonexistent, the study of its hypothetical application related to effectiveness of the other Environmental National Policy instruments was did.

O presente trabalho discute a cobrança pelo uso da água como instrumento de gestão ambiental, abordando os usuários de água para irrigação e geração de energia elétrica a partir da inserção de parâmetros econômicos e ambientais na definição dos valores a serem cobrados, de forma a monitorar a alocação eficiente dos recursos hídricos. A área escolhida para aplicação dos estudos foi a bacia dos ribeirões do Lobo e do Feijão, formadores do rio Jacaré Guaçú/SP. O estudo levanta a demanda hídrica potencial de ambos os usuários de água, contrapondo à disponibilidade hídrica, aos custos médios de investimento, faturamento médio e o benefício líquido produzidos pelo incremento da água. Foram apresentados valores relativos aos identificados possíveis cenários de conflitos por demanda hídrica, em termos de quantidade, os quais a cobrança poderia atuar como instrumento mediador de interesses e de incentivo ao uso racional da água e do solo. Os resultados da discussão indicam que a cobrança deve considerar não só variáveis econômicas mas, sobretudo, variáveis ambientais e sociais da bacia hidrográfica, possibilitando a articulação da cobrança com os demais instrumentos de gestão dos recursos naturais e a participação efetiva da sociedade na consolidação e aplicação dos valores a serem cobrados. / This study discusses water use charges as an environmental management tool, approaching users for irrigation and electricity generation, applying economic and environmental parameters to determine the charges to be applied to promote efficient allocation of the water resources. The study area comprises of the watersheds of the \"Ribeirão do Lobo\" and the \"Ribeirão do Feijão\", which together form the Jacaré Guaçú River. The study determines the potential water demand by the two users, against the availability, average investment costs, average returns and net profits by increased water availability. Values are presented for the conflict scenarios that were identified in terms of quantity, for which charges could serve as a mediation instrument and as an incentive for efficient use of water and soil. As a result of the study it can be said that water charges, rather than only economic variables, should most of all consider environmental and social variables, integrating the water charges with the other natural resource management instruments and effective social participation for the establishment and application of the charges.

No description available.

<p>Relevant information is essential for finding solutions in Integrated Water Management (IWM). Complex water systems and a need for increasing integration of sectors, actors and scales in IWM require new methods for developing and managing such information. This thesis investigates the role of information within the IWM process, as well as the main challenges for development of representative, accessibleand harmonized information. Results show how information needs and the information production process for IWM may be systematized, and indicate a large potential for information system development for IWM. However, in order to reach the full potential, today’s limited and heterogeneous water information needs to become more comprehensive, transparent, interoperable, dynamic, scalable and openly accessible. Large pressures on water systems are found in coastal catchment areas that are unmonitored across the local to the global scale, indicating a large importance of these areas for nutrient and pollutant loading. The globally accessible runoff data from catchment areas that are rich in pressures from population, agriculture and general economic activity further exhibit a rapidly declining trend during recent years. Major water system changes may therefore pass unnoticed if analyzed on the basis of openly accessible runoff global data. Furthermore, large discrepancies are found between land cover databases, which may result in major uncertainties in quantification of water and evapotranspiration flows. Identified information challenges may be relatively easily overcome by making better use of available information, while other challenges such as development of consistent baselines of core data and a possible re-prioritization of water-environmental monitoring programs may be both difficult and costly.</p>

Relevant information is essential for finding solutions in Integrated Water Management (IWM). Complex water systems and a need for increasing integration of sectors, actors and scales in IWM require new methods for developing and managing such information. This thesis investigates the role of information within the IWM process, as well as the main challenges for development of representative, accessibleand harmonized information. Results show how information needs and the information production process for IWM may be systematized, and indicate a large potential for information system development for IWM. However, in order to reach the full potential, today’s limited and heterogeneous water information needs to become more comprehensive, transparent, interoperable, dynamic, scalable and openly accessible. Large pressures on water systems are found in coastal catchment areas that are unmonitored across the local to the global scale, indicating a large importance of these areas for nutrient and pollutant loading. The globally accessible runoff data from catchment areas that are rich in pressures from population, agriculture and general economic activity further exhibit a rapidly declining trend during recent years. Major water system changes may therefore pass unnoticed if analyzed on the basis of openly accessible runoff global data. Furthermore, large discrepancies are found between land cover databases, which may result in major uncertainties in quantification of water and evapotranspiration flows. Identified information challenges may be relatively easily overcome by making better use of available information, while other challenges such as development of consistent baselines of core data and a possible re-prioritization of water-environmental monitoring programs may be both difficult and costly.

El present estudi té com a principal objectiu el disseny d'un Sistema d'informació Ambiental(SIA). El principal instrument utilitzat per obtenir la informació amb aquest sistema d'informació són els indicadors. Concretament, el SIA ha estat desenvolupat per ser usat en els processos de gestió integrada de zones costaneres (ICZM), de manera que els indicadors empratsintenten ser representatius dels principals elements econòmics, socials i ambientals queinteractuen en les zones costaneres. El procés de disseny d'aquest Sistema d'InformacióAmbiental es pot dividir en diferents sub-objectius:- el primer consisteix en la recerca de tota la informació socio-econòmica i ambiental actual que es consideri necessària. A banda d'aquesta informació s'ha de generar aquella informació que es consideri important per a la gestió i per la comprensió de la situació actual dels sistemes naturals que es troben a la zona d'estudi.- el segon objectiu és la creació del sistema d'indicadors, dividits en: sectorials, de gestiói de condició. Cada indicador ha de tenir un protocol pel seu càlcul i la seva futurarepetició. Un cop mesurats es representaran gràficament per facil itar la sevainterpretació.- el darrer objectiu consisteix en l'anàlisi i en la síntesi dels resultats obtinguts del càlculdels indicadors. Per la síntesi s'utilitza una anàlisi de components principals que estradueix en un conjunt d'indicadors estratègics. Per l'anàlisi s'utilitza l'equació I.P.A.T.que ens ha de permetre relacionar els resultats obtinguts mitjançant els indicadors ambla sostenibilitat territorial de l'àrea d'estudi.- Finalment, de les conclusions s'han de despendre una sèrie de recomanacions per alsgestors i per l'empresa privada, amb la finalitat d'assolir una gestió més sostenible de lazona costanera.En el disseny del SIA i per tal d'assolir els diferents objectius, s'ha utilitzat el modelconceptual D-P.S.I.R. d'anàlisi dels conductors "drivers" (D), les pressions (P), els estats (S),els impactes (I) i les respostes (R). Aquest model està àmpliament reconegut per la OCDE i altres organitzacions internacionals, i és emprat en l'anàlisi de la problemàtica ambiental.

2011年末，一場持續數天的霧霾天氣席捲北京，環保部門卻並未提供相關污染物PM2.5的監測數據。相關法律法規的落後，以及環保部門的不作為，激起民眾的不滿。隨著美國駐華大使館、環保NGO、微博名人和廣大民眾的持續參與與推動，政府相關資訊政策也逐漸變化，最終將PM2.5納入空氣質量標準并公佈監測數據。本文以此次霧霾污染事件作為「焦點事件」切入點，首先藉由事件回顧討論“誰來監測”的問題，探討了環境信息公開的理論與實踐；然後分析政策變化的過程，歸納「政策變化模型」，討論政策變化形成的原因，分析各行為者在政策變化中的角色和作用；最後，由此事件得出這一政策轉變的影響以及啟示，歸納目前環境資訊公開領域制度層面所存在的缺失，并就此事件的經驗對於政府和環境NGO給出建議。 / In the end of 2011, the city of Beijing was hit by a long-lasting haze. However, the city’s Environmental Protection Bureau was unable to provide the public with the data of a critical pollutant – PM2.5. The political inaction of the government has caused great discontent among the public. With the continuous efforts from the US Embassy in China, environmental NGOs, Sina Weibo celebrity users and the public, the official information disclosure policy has seen a big change – the government has adopted a higher standard and taken steps to publish the data of PM2.5. This article takes the haze incident as a “focusing event”. It firstly reviews the case and discusses the theories and practices of the environmental information disclosure. It then analyzes the process of this policy change and forms a policy change model to determine the contributing factors and the roles of different actors. The concluding part summarizes the omission of the current information disclosure system, and makes recommendations to the government and the NGOs.

Integrerad rapportering (IR) sprider sig inom redovisningsvärlden och modellen ska enligt förespråkarna skänka en transparent bild över hur företagen sammanlänkar finansiell och icke-finansiell information. Genom intressent- och legitimitetsteoretiska postulat syftar studien till att visa vilka faktorer (storlek, skuldsättningsgrad, ägarkoncentration och bransch) som kan påverka valet att tillämpa IR-principer. Vidare undersöks om mängden integrerad information verkligen skiljer sig mellan företag som tillämpar IR och övriga. Fokus ligger på social- och miljöinformation som finns integrerad med övriga upplysningar.  Empirin har genererats genom en i huvudsak kvantitativ innehållsanalys av 67 årsredovisningar från företag noterade på Nasdaq OMX Large Cap. Regressionsanalyser och Mann-Whitney test har använts för att analysera den insamlade empirin.  De statistiska testerna visar att storlek och branschtillhörighet har signifikanta samband med mängden integrerad miljö- och social information i årsredovisningarna. Ägarkoncentration och skuldsättningsgrad visade dock inget samband vilket talar för att finansiella intressenter inte pressar företag mot IR-principer. Signifikanta skillnader kunde konstateras mellan årsredovisningarna som uppgavs vara integrerade i förhållande till övriga. Denna upptäckt kan tolkas som att IR-tillämpande företag även har en starkare hängivenhet till hållbarhetsfrågor.  Studien bidrar med en bild över hur IR-principer förekommer på svensk börs samt hur detta ur ett hållbarhetsperspektiv skiljer sig från övriga årsredovisningar. Vidare indikerar studien att paralleller kan dras mellan IR och frivillig rapportering i övrigt då företagens storlek och branschtillhörighet påverkat årsredovisningens utformning.  Som fortsatt forskning föreslås studier kring IR ur ett användarperspektiv då utbudet av detta idag är skralt och samtidigt kritiskt för fortsatt utveckling av IR. / Integrated reporting (IR) is spreading in the accounting world and according to proponents the model should give a transparent picture of how the companies are linking financial and non-financial disclosures. Through postulates from stakeholder- and legitimacy theory this study aims to demonstrate which factors (size, debt ratio, ownership concentration and industry) that may affect the choice of applying IR principles. Furthermore, the study also examines whether the amount of integrated information really differs between companies who allege to apply IR and others. Focus lays on social- and environmental information.  The empirical data is essentially generated by a quantitative content analysis of 67 annual reports from companies listed on Nasdaq OMX Large Cap. Regression analysis and Mann-Whitney tests were used to analyze the collected empirical data.  The statistical tests show that size and industry has significant effect on the amount of integrated information within the annual reports. Debt ratio and ownership concentration however, showed no relationship which leads to the conclusion that financial stakeholders is not pressuring the companies towards IR principles. Significant differences between the annual reports claimed to be integrated and other annual reports where observed. This finding could be interpreted as companies that apply IR also have a stronger devotion to sustainability issues.  Future research is suggested to be conducted from a user perspective. The supply of this type of studies is poor but crucial for continued development of IR.

Made available in DSpace on 2015-10-19T11:50:12Z (GMT). No. of bitstreams: 1 carlatavares.pdf: 3229506 bytes, checksum: ef8b27da6d9b2236c083b8955ac78115 (MD5) Previous issue date: 2003-02-21 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This present study investigates the assimilation of information: "the place for trash is in the trash" through the analysis of reports from three groups of students in the 4th grade of elementary school. For such, craft workshops of recycled paper of the projeto Recicloteca of non-governmental Organization - Ecomarapendi - were transformed in information aggregate and named experimental workshops. This type of approach defines its insertion on Information Science and its social responsibility with knowledge communication, has been woven a conceptual web joining threads of information and environmental education. Although there were barriers of communication, the results of the research show that the information was absorbed by a significant number of children which reveals the coherence and up-to-date-ness of this research in the problematic of solid waste - trash / presente estudo investiga a assimilação da informação: lugar do lixo é no lixo através da análise de depoimentos textuais e gráficos de três grupos de alunos da 4ª série do ensino fundamental. Para isso, foram utilizadas como base as oficinas de reciclagem artesanal de papel do Projeto Recicloteca da ONG Ecomarapendi, transformadas em agregado de informação e denominadas de oficinas experimentais. Esse tipo de abordagem define sua inserção na Ciência da Informação e sua responsabilidade social na comunicação do conhecimento, tendo sido tecido uma rede conceitual unindo fios da informação e da educação ambiental. Além da constatação da presença de barreiras de comunicação, os resultados da pesquisa apontaram que a informação foi assimilada por um número significativo de crianças revelando a coerência e atualidade dessa pesquisa na problemática dos resíduos sólidos [lixo].