O presente trabalho teve como objeto de estudo a analise da gestão de Stakeholders de programas e projetos públicos de desenvolvimento socioeconômico. E como objetivo principal foi analisar a forma como a gestão dos Stakeholders ocorre na prática durante o processo de implementação de políticas públicas por meio de Projetos segundo as percepções dos gerentes dos projetos e os seus membros da equipe. Como objetivos secundários, a pesquisa buscou identificar e caracterizar por ordem de importância/saliência dos Stakeholders, segundo a percepção dos Gestores e das suas respectivas equipes, avaliar quem eram os stakeholders mais salientes de cada projeto e entender quais eram as estratégias de gestões que eram tomadas para lidar com os interesses desses agentes, avaliar quais práticas de gerenciamento de projetos que eram mais presentes no dia-a-dia dos gerentes e por fim identificar quais eram os fatores que poderiam influenciar positiva ou negativamente a implementação de políticas públicas por meio de projetos. Após a revisão bibliográfica e entrevistas exploratórias iniciais, foi feita pesquisas de campo através de estudos de caso (cinco casos foram estudados) e de um levantamento com 116 respondentes para identificar quem eram os stakeholders e os salientes de cada um dos casos. Como principais \"achados\", pode-se citar a percepção de que para a implementação de projetos públicos, os stakeholders salientes são as instituições e Organizações por serem financiadores e responsáveis pela segurança política para a execução. O stakeholder beneficiário do projeto é visto pelos responsáveis do projeto como sendo secundário na fase de implementação. Os estudos de caso ainda evidenciaram de que as equipes dos projetos adotam algumas das práticas de gerenciamento de projetos do PMI respeitando as orientações dos patrocinadores (parceiros bi e multilateral do país). A situação política instável e corrupção foram apontados como sendo os principais obstáculos para a execução dos projetos públicos. Igualmente, os participantes da pesquisa elegeram a estabilidade política e governativa como sendo elementos imprescindíveis para uma boa execução de projetos públicos com vista a proporcionar melhorias das condições de vida das populações. Por fim, este estudo permitirá diversos desdobramentos e análises alternativas, por seu ineditismo e detalhamentos obtidos sobre os aspectos teóricos selecionados. / The present study had as object of study the analysis of the management of Stakeholders of public programs and projects of socioeconomic development. And the main objective was to analyze how the management of Stakeholders takes place in practice during the process of implementing public policies through Projects according to the perceptions of project managers and their team members. As secondary objectives, the research sought to identify and characterize in order of importance / salience of the Stakeholders, according to the perception of the Managers and their respective teams, to evaluate who were the most salient stakeholders of each project and to understand the management strategies that were to assess the project management practices that were most present in the day-to-day management of managers, and finally to identify what were the factors that could positively or negatively influence the implementation of public policies through projects. After the bibliographic review and initial exploratory interviews, field research was done through case studies (five cases were studied) and a survey of 116 respondents to identify who were the stakeholders and the salient of each case. The main \"findings\" are the perception that for the implementation of public projects, the salient stakeholders are the Institutions and Organizations because they are financiers and responsible for the political security for the execution. The beneficiary stakeholder of the project is seen by the project managers as being secondary in the implementation phase. The case studies have also shown that project teams adopt some of PMI\'s project management practices, following the guidelines of the sponsors (bi and multilateral partners in the country). The unstable political situation and corruption were identified as the main obstacles to the execution of public projects. Likewise, the research participants chose political and governmental stability as essential elements for a good execution of public projects with a view to improving the living conditions of the populations. Finally, this study will allow several unfolding and alternative analyzes, due to its novelty and details obtained on the theoretical aspects selected.

The objective of this study is to investigate the difference between stakeholders\' characteristics in Brazil and in Korea which are perceived by managers of Korean MNCs (This study has been conducted based on data collected from South Korean companies so whenever \"Korea\" and \"Korean\" are mentioned, they should be interpreted as relating to South Korea.) In international business, the multinational environment has become challenging to MNCs, which stem from the multidimensional environments of the countries, such as macroeconomic, cultural, political and legal environments, among others. That is, managing stakeholders in a different environment has become influential to managerial performance of MNCs as well. Thus, in order to identify the main stakeholders and issues related to them as management strategic focus, the stakeholder\'s characteristics of Brazil and Korea were compared and empirically approached. The data collection was done through in-depth interviews with the Korean managers of several Korean multinational companies operating in Brazil, who belong to the department that deals with local stakeholders either directly or indirectly in the host country. According to the data analysis, among the ten categories of stakeholders identified by Clarkson, the Korean companies are mainly interacting with eight stakeholders: employee, financial institution, customer, supplier, government, trade association, labor union and media, and there is effectively not only no interaction with the other two categories of NGO and community in Brazil but also no difference in their characteristics between Korea and Brazil. In reference to the distinct characteristics of the local stakeholders compared to the stakeholders in Korea, five characteristics were identified with employees, three with governments, three with financial institutions, two with customers, two with suppliers and one with trade associations, but no difference was identified with media. Managers perceived that all kinds of stakeholders are more unmanageable in Brazil than in Korea, excepting the customers. It was shown that there is a bigger difference of that manageability with employees, suppliers, financial institutions and trade associations and less difference with governments, labor unions and media, in this particular order. Analyzing the difference of the stakeholder\'s influence between the two countries, it was established that there is no difference in customers, labor unions and trade associations, there is a little difference in financial institutions and suppliers, and a bigger difference in governments and media. It is a difficult situation to find not only the study that compares the characteristics of the stakeholders but also the comparative study that deals with specific countries\' cases. The result of this comparison among the characteristics can help managers grasp the causes and existing strategies analyzed for the problems, as well as effectively establish strategies to manage the stakeholders. However, because of the limitations of the study, which collected data from only a few industries, in future research there will be a need to conduct a comprehensive study with data collected from all kinds of industries. Then, it will be possible to generalize stakeholders\' characteristics. In addition, quantitative studies need to be done in relation to the characteristics presented as a result after this analysis process so that the researchers will be able to verify the influences of stakeholders on the multinational companies statistically. clientes, sindicatos e associações de classe; pouca diferença foi identificada em relação às instituições financeiras e fornecedores e grande diferença em governos e mídia. É difícil encontrar um estudo que não apenas compare as características dos stakeholders, mas também compare as especificidades dos países. Os resultados desta comparação entre características pode auxiliar os gestores a compreender as causas e estratégias existentes para os problemas, assim como efetivamente estabelecer estratégias para gestão de stakeholders. Todavia, considerando as limitações deste estudo, que coletou dados de poucas indústrias, nas pesquisas futuras haverá a necessidade de conduzir um estudo mais abrangente, coletando dados de todos os tipos de indústria. Dessa forma, será possível generalizar as características dos stakeholders. Além disso, necessita-se realizar estudos quantitativos em relação às características apresentadas como um resultado posterior a este processo de análise e então os pesquisadores poderão verificar estatisticamente as influências dos stakeholders nas empresas multinacionais. / O objetivo deste estudo é investigar a diferença entre as características dos stakeholders no Brasil e na Coreia do Sul que são percebidas pelos gestores de empresas multinacionais coreanas(Todo o trabalho está baseado em dados da Coreia do Sul, e \"Korea\" e \"Korean\" devem ser interpretados como relacionados a este país). Em negócios internacionais, o ambiente das multinacionais tornou-se desafiador para as empresas que decorrem de ambientes multidimensionais dos países, tais como macroeconômico, cultural, político e legal, entre outros. Logo, a gestão dos stakeholders em um ambiente diferente começou a influenciar o desempenho dos gestores das empresas multinacionais também. Sendo assim, a fim de verificar os principais stakeholders e as questões relacionadas a eles como o foco em gestão estratégica, analisaram-se empiricamente e compararam-se as características dos stakeholders no Brasil e na Coreia do Sul. A coleta de dados foi realizada por meio de entrevista em profundidade com gerentes sul coreanos de diversas empresas multinacionais sul coreanas operando no Brasil, pertencentes ao departamento que interage diretamente ou indiretamente com stakeholders locais no Brasil. Segundo a análise dos dados, dentre as dez categorias de stakeholders identificadas por Clarkson, as empresas coreanas estão interagindo principalmente com oito stakeholders: empregados, instituições financeiras, clientes, fornecedores, governos, associações de classe, sindicatos e mídia, e não há interação efetiva com as outras duas categorias de ONG e comunidade no Brasil, mas tambem não existem diferenças em suas características entre Coreia do Sul e Brasil. Em relação às características distintas dos stakeholders locais comparados com os stakeholders na Coreia do Sul, identificaram-se cinco características com empregados, três com governos, três com instituições financeiras, duas com clientes, duas com fornecedores e uma com associações de classe. Contudo, não se identificaram diferenças com a mídia. Os gerentes notaram que todas as características dos stakeholders são mais ingerenciáveis no Brasil do que na Coreia do Sul, com exceção dos clientes. Apresentaram-se grandes diferenças na gerenciabilidade com empregados, fornecedores, instituições financeiras e associações de classe; menores diferenças com governos, sindicatos e mídia, nesta ordem. Analisando as diferenças da influência dos stakeholders nos dois países, ficou claro que não existem diferenças em clientes, sindicatos e associações de classe; pouca diferença foi identificada em relação às instituições financeiras e fornecedores e grande diferença em governos e mídia. É difícil encontrar um estudo que não apenas compare as características dos stakeholders, mas também compare as especificidades dos países. Os resultados desta comparação entre características pode auxiliar os gestores a compreender as causas e estratégias existentes para os problemas, assim como efetivamente estabelecer estratégias para gestão de stakeholders. Todavia, considerando as limitações deste estudo, que coletou dados de poucas indústrias, nas pesquisas futuras haverá a necessidade de conduzir um estudo mais abrangente, coletando dados de todos os tipos de indústria. Dessa forma, será possível generalizar as características dos stakeholders. Além disso, necessita-se realizar estudos quantitativos em relação às características apresentadas como um resultado posterior a este processo de análise e então os pesquisadores poderão verificar estatisticamente as influências dos stakeholders nas empresas multinacionais.

The main objective of this study is to determine how individuals involved in the accounting process view the role of accounting information in an economic environment where capital markets are dominant. The study also attempts to determine whether International Financial Reporting Standards (IFRS) play a part in fulfilling this role. To this end, we compare the perceptions of financial officers, financial analysts and auditors from two distinctly market environments, using Europe as a proxy for a highly developed capital market environment and Brazil as a proxy for a less developed capital market environment. By means of a survey, we investigate whether producers of accounting data (financial officers), users of that data (financial analysts), and controllers of accounting information (auditors) share the same views on the usefulness and goals of the financial accounting process. Extending the study to several countries is a useful means for determining whether and how the economic environment affects the respondents\' views of accounting information. We use descriptive statistics, univariate tests and multiple correspondence analyses (MCA) to analyze the responses to our multiple-choice questions. Results suggest that respondents\' activity has less influence on their answers than the country where they are located. / O principal objetivo dessa pesquisa é determinar como os indivíduos envolvidos no processo contábil veem o papel da informação contábil em um ambiente econômico, onde os mercados de capitais são dominantes. A pesquisa também tenta determinar se os International Financial Reporting Standards (IFRS) desempenham uma parte no cumprimento desse papel. Para este fim, comparam-se as percepções dos diretores financeiros, dos analistas financeiros e dos auditores em dois ambientes de mercado diferentes, usando a Europa como uma variável para mercados de capitais bem desenvolvidos e o Brasil como uma variável para um mercado de capitais menos desenvolvidos. Através de um questionário, identificam-se os produtores das informações contábeis (diretores financeiros), os usuários dessas informações (os analistas financeiros) e os verificadores da informação contábil (auditores) compartilham a mesma opinião sobre a utilidade e os objetivos do processo de contabilidade financeira. Ao estender a pesquisa para vários países, pode-se observar/determinar se e como o ambiente econômico afeta as opiniões dos usuários das informações contábeis. Foram utilizadas as estatísticas descritiva, análise univariada e análise de correspondência múltipla (ACM) para a análise e interpretação dos resultados. Os resultados sugerem que a atividade dos nossos participantes (analista financeiro, auditor ou diretor financeiro) produz menos interferência em seu comportamento ou opinião do que o país em que eles trabalham.

Cada vez mais presente em pesquisas na área da administração, a Corporate Social Performance (CSP), ou Performance Social Corporativa, vem sendo tema de muitas pesquisas nas últimas quatro décadas, principalmente, no que tange a sua mensuração. Com sua característica multidimensional, a CSP vem sendo medida de diversas maneiras, com a utilização de relatórios de sustentabilidade, surveys, banco de dados e índices. Essa pesquisa traz uma contribuição metodológica a essa temática, trazendo um modelo de mensuração de CSP com dimensões e variáveis identificadas na literatura. Depois, analisou-se a aderência desse modelo com indicadores dos Relatórios de Sustentabilidade que utilizam as diretrizes GRI-G4 e com o questionário ISE-2016. Então, propôs-se uma avaliação da aderência de ambas as medidas. Além das análises descritivas, utilizou-se os métodos de correlação de Pearson e de Spearman para avaliar a associação entre as pontuações das duas métricas diferentes e o Teste não paramétrico de Mann-Whitney para comparar as duas distribuições. Foram elaborados dois modelos de mensuração, considerando as dimensões identificadas na literatura correspondentes aos stakeholders primários. As análises de correlação de Pearson e Spearman resultaram em uma correlação muito baixa entre as duas métricas, GRI e ISE. O Teste Mann-Whitney mostrou que não há evidências que suportem a hipótese de que os relatórios de sustentabilidade GRI e o questionário ISE sejam diferentes para os stakeholders comunidade, clientes e fornecedores. Ainda, foi realizada a Regressão Linear Múltipla para que os efeitos de outras variáveis pudessem ser avaliados. Nessa análise foi possível verificar uma melhor associação entre as métricas de GRI e ISE para o stakeholder Empregados, o que pode ser explicado pelo maior número de variáveis encontradas. / The Corporate Social Performance (CSP) has been present in management scholarship for the past four decades, mainly concerning to the ways of its measurement. Due to its multidimensional characteristic, the CSP has been measured in different ways, such as using sustainability reports, surveys, database and indexes. This research aims to contribute to this subject, assessing the correlation of a measurement model that uses data from sustainability reporting aligned with the GRI-G4 guidelines, with a measurement model that uses the Índice de Sustentabilidade Empresarial - ISE-2016 survey data. In addition to the descriptive analysis, it was used the statistical methods of correlation of Pearson and correlation of Spearman to evaluate the association between the scores of the two different metrics and the Mann-Whitney U test. The analysis of Pearson and Spearman correlation resulted in a very low correlation between both scales, GRI and ISE. However, the Mann-Whitney test showed that there is a relationship between both distributions for the following stakeholders: employees, suppliers and customers. Finally, It was perfomed a Multiple Linear Regression and it was verified a better association between the GRI and ISE scales for the Employees stakeholder, which can be explained by the greater number of variables found.

L'actionnariat salarié (AS) constitue un levier important pour développer le sentiment d'appartenance des salariés à leur entreprise et les fédérer autour des objectifs stratégiques. Cette forme de participation traduit la cohésion interne et la fierté qui unissent les salariés à leur entreprise. En détenant des parts de propriété, les salariés actionnaires témoignent de leur confiance à l’égard de l’avenir de leur entreprise. Constatant le développement de l'actionnariat salarié et anticipant les implications profondes de cette pratique, le sujet de ma thèse propose d'étudier la particularité de ce double statut d'actionnaire-salarié et d'analyser les conséquences de la pratique de l'actionnariat salarié sur la création de la valeur partenariale. En s’appuyant sur les développements récents que nous suggère la littérature académique, la première partie de cette recherche se propose d’examiner, dans un premier temps, les effets induits par la pratique de l’actionnariat salarié sur les performances individuelle et organisationnelle, puis, dans un second temps la place privilégiée qu’occupe l’AS, en tant que levier de création de valeur partenariale. La seconde partie de cette recherche analyse de manière empirique la contribution de l’AS à la création de valeur partenariale, et plus précisément, mesure les effets attitudinaux et comportementaux de l’AS sur les différentes dimensions de ce construit dans le contexte des entreprises du SBF 250. Mots clés : actionnariat salarié, création de la valeur, valeur partenariale. / Employee share ownership (ESOP) is an important lever to expand the membership of employees in their company and unite them around the strategic objectives. The aim of employee ownership is to associate staff not only to the company's results or determining working conditions, but also giving him the opportunity to influence the destiny of the company. Noting the development of employee stock ownership and anticipating the profound implications of this practice, the subject of my thesis proposes to study the specificity of this dual status as a shareholder-employee and analyses the consequences of this practice on creating stakeholder value. The first part of this research seeks to examine at first the effects induced by the practice of employee share ownership on individual and organizational performance, then secondly the privileged place of ESOP as a lever to create stakeholder value. The second part of this research examines empirically the contribution of ESOP to create stakeholder value, and more precisely measure attitudinal and behavioural effects of ESOP on the different dimensions of this construct in the context of SBF 250 companies.

Little is known about how employees in New Zealand companies view their organisation’s involvement in community-based initiatives that attempt to address areas of social needs. Understanding what people and organisations think from their frame of reference (Taylor & Bodgan, 1998) on ways of contributing to enhance community wellbeing is of high importance within a nation growing in diversity, and where everyone needs to fully participate in building a harmonious society (Ministry of Social Development, 2005; Swanson, 2002). Despite abundant extant research and many models already developed, frameworks in this area are fragmented. A case study approach has been adopted using one New Zealand Company to test a preliminary framework, Stakeholders and Organisational Enablers Relationship (SOER) Model, that analyses “the nature of relationships in terms of processes and outcomes for the business and its stakeholders” (Jones & Wicks, 1999, p. 207). From investigating the company’s community involvement from the employees’ perspective, results indicate that this particular company is engaging with the community, supporting and empowering employees to participate in the company’s community programme and thereby making a difference in the community by giving to the community. However, in general terms, solving recurring social, economic, political and psychological issues that influence social wellbeing requires cooperation between public, private, and voluntary sectors of the community (New Zealand Ministry of Economic Development, New Zealand Ministry of Social Development, New Zealand Dept of Labour, & New Zealand Dept of Statistics, 2003; Roberts & King, 1989; Steane, 1999). While the results from the case company reported in this study demonstrate that community engagement is being taken seriously by exemplary private sector companies, generalisation of these findings would require further cross-sectional research across industries and organisations from all sectors: private, public and voluntary.

<p>Despite the globally growing interest in corporate responsibility (CR), there is little practical as wellas academic knowledge of CR practises in the media sector. The aim of this study is to make acontribution to the evolving understanding of what CR implies in the media sector by applying astakeholder approach to a case study, which is Alma Media, a Finnish media corporation. Firstly,from the corporate perspective, the objective of this study is to provide Alma Media with a CRagenda, based on the CR priorities defined in stakeholder interviews. Secondly, from a moretheoretical point of view, this study aims to evaluate the stakeholder theory as a means of definingthe CR characteristics of the media sector in Finland.The main body of the primary data is collected by 44 stakeholder interviews, supportedby participant observation at the case company. The data is structured with content analysis andanalysed according to the stakeholder categorisation of Mitchell, Agle and Wood (1997) in order toprioritise between the different stakeholders and their CR interests.The findings indicate Alma Media’s CR priorities are a mix of media ethics (reliability,responsible journalism, journalistic integrity), traditional CR issues (environment, personnel) andcultural responsibility (locality, citizenship). Most stakeholder demands concerns environmentalresponsibility. To understand media CR on a general, global level, further research is needed toconfirm the findings of this study and, particularly, to highlight the international differences andsimilarities in media CR.Concerning the theoretical objective of the study, the study concludes that the Mitchell,Agle and Wood model helps to identify the priority stakeholders and CR issues but fails to capturethe multi-dimensional nature of the power attribute and the role of stakeholder networks in themanagement of CR. Thus, stakeholder theory provides valuable insight into CR management butfurther research on stakeholder network models is needed.</p>

<p>This thesis aims to determine what CSR issues stakeholders in the wind power industry careabout and how stakeholders want to be involved in these issues. The objective is furthermoreto test and improve the theory of stakeholder involvement – the normative idea thatstakeholder management should strive for maximum stakeholder involvement.The study is carried out using a case study, o2, an important actor in the wind power industryin Sweden. Five stakeholder groups are included in the study, customers, capital providers, inthe form of a major bank and a private equity company, NGO’s and lastly regulators.The study contributes directly to the stakeholder management practices in the wind powerindustry by giving guidance on how to prioritize among different stakeholder groups as wellas to the untested theory of stakeholder involvement by applying the theory to a real casestudy.The result of the study suggests that stakeholders value environmentally related CSR issuesmore than socially related CSR issues. In particular the issues of emissions and flora & faunaare classified as the most important CSR issues for the wind power industry to manage.Furthermore, the theory of stakeholder involvement is shown to be misleading for thestakeholders closest to the company, the once with a direct contractual stake (customers andcapital providers). However, it is shown to be directly applicable, and useful, to thestakeholders more external to the company (NGO’s and regulators).</p>

<p>Stakeholder management is a topic that has received increased attention in later years. Researchers have tried to answer the question of which stakeholders that really matters to organizations and developed ways for identifying and prioritizing among stakeholders. This thesis fills a void in academia by looking exclusively on external stakeholders in large and complex projects such as the construction of power plants. The thesis investigates the approach towards external stakeholders as well as the process of identifying and prioritizing external stakeholders in this specific setting. By using attributes identified in earlier research, a theoretical framework was created that was used to investigate two of Sweden’s largest companies through a qualitative case study. The thesis describe how stakeholder identification and prioritization occurs in the different case companies and ultimately contribute with a new model that can be used by managers to prioritize among external stakeholder in organizational projects.</p>

Stakeholder management is a topic that has received increased attention in later years. Researchers have tried to answer the question of which stakeholders that really matters to organizations and developed ways for identifying and prioritizing among stakeholders. This thesis fills a void in academia by looking exclusively on external stakeholders in large and complex projects such as the construction of power plants. The thesis investigates the approach towards external stakeholders as well as the process of identifying and prioritizing external stakeholders in this specific setting. By using attributes identified in earlier research, a theoretical framework was created that was used to investigate two of Sweden’s largest companies through a qualitative case study. The thesis describe how stakeholder identification and prioritization occurs in the different case companies and ultimately contribute with a new model that can be used by managers to prioritize among external stakeholder in organizational projects.