Submitted by Raphael Kentzingen (raphaelzundt@yahoo.com) on 2017-05-22T14:20:13Z No. of bitstreams: 1 Raphael Kentzingen Master's Thesis.pdf: 1655614 bytes, checksum: 34c421e362151f5352daa7df1ffdabf4 (MD5) / Approved for entry into archive by Leiliane Silva (leiliane.silva@fgv.br) on 2017-05-25T20:26:12Z (GMT) No. of bitstreams: 1 Raphael Kentzingen Master's Thesis.pdf: 1655614 bytes, checksum: 34c421e362151f5352daa7df1ffdabf4 (MD5) / Made available in DSpace on 2017-05-30T12:26:18Z (GMT). No. of bitstreams: 1 Raphael Kentzingen Master's Thesis.pdf: 1655614 bytes, checksum: 34c421e362151f5352daa7df1ffdabf4 (MD5) Previous issue date: 2017-04-11 / This study is concerned on Rio 2016 megaproject management undertaken by theprincipal project actors: The International Olympic Committee (IOC), the OrganisingCommittee of the Olympic Games (OCOG) and the Brazilian Government. Firstly, anintroduction into megaprojects precedes the explanation of two intrinsically linkedconcepts, Complexity and Risk Management. Only after that fundamental portrayal twowidely adopted theories in Megaproject research will be reviewed, namely Stakeholdertheory and Institutional theory. In light of the literature and by means of a content analysisto local and international newspapers articles, the main project related events thatoccurred shortly before, during and after the Olympic Games were extracted andcategorized. In total, twelve project related events were identified. The broader projectmanagement picture related to those issue is supported by a brief description of Rio 2016´s project governance. Finally, the paper finishes with the appeal to widen up theacademic research on the complexity of the Olympic Games as there is a lackingexplanatory and evaluative capability of the aforementioned theories in assessing the mainconceptual undertakings of such a particular megaproject. After all, the unexpected issuesthat the abovementioned actors had to manage are best described by four impactingmegaproject dimensions: The political impact, the aesthetic impact, the economic impactand the technological impact. / Este estudo tem como foco a gestão do megaprojeto Rio 2016 realizada pelos principaisatores do projeto: o Comitê Olímpico Internacional, o Comitê Organizador dos JogosOlímpicos e o Governo Brasileiro. Em primeiro lugar, uma introdução em megaprojectosprecede a explicação de dois conceitos intrinsecamente ligados, Complexidade e Gestãode Risco. Somente após esse retrato fundamental, duas teorias extensamente adotadas napesquisa do megaprojeto serão revistas: Teoria do Stakeholder e Teoria Institucional.Segue, em luz da literatura e por meio de uma análise de conteúdo, uma coleta de artigosde jornais locais e internacionais sobre os principais eventos relacionados ao projeto,ocorridos pouco antes, durante e depois dos Jogos Olímpicos. No total, foramidentificados doze eventos relacionados ao projeto. O quadro mais amplo degerenciamento deste projeto é apoiado por uma breve descrição da governança do projetoRio 2016. Por fim, o trabalho conclui com o apelo de ampliar a pesquisa académica sobrea complexidade dos Jogos Olímpicos, pois há uma falta de capacidade explicativa parauma avaliação dos principais empreendimentos conceituais deste megaprojeto. Isto devidoao motivo de os eventos gerenciados pelos atores terem acabado por ser explicados porquatro dimensões do megaprojeto: O impacto político, o impacto estético, o impactoeconómico e o impacto tecnológico.

La multiplication des scandales financiers depuis l'an 2000 suscite des débats et des controverses sur la gouvernance des entreprises cotées en bourse. Dans le paradigme contractuel, les débats sur la gouvernance ont largement consacré la valeur actionnariale comme modèle dominant, et dans lequel les actionnaires sont les seuls créanciers résiduels. Toutefois, la théorie des parties prenantes part du principe que la relation d'agence actionnaire-dirigeant doit s'élargir aux autres partenaires intervenant dans la chaîne de valeur, et qu'il faut abandonner l'hypothèse du statut de créancier résiduel exclusif des actionnaires. Cet abandon conduit à s'interroger sur le partage de la rente organisationnelle, ou valeur partenariale créée par la firme. Plus précisément, le concept de valeur partenariale soulève les questions de sa mesure, de son appropriation par les différents partenaires, et du rôle des mécanismes de gouvernance à ce niveau. L'objectif de cette recherche est, dans un premier temps, d'examiner le rôle joué par les mécanismes de gouvernance propres à la firme (caractéristiques du conseil, structure de propriété) sur la valeur partenariale créée, puis, dans un deuxième temps, sur l'appropriation de cette valeur partenariale par la firme et par ses parties prenantes explicites. Les tests empiriques portent sur un panel de 103 sociétés françaises cotées observées sur trois années (2006, 2008 et 2010). Les résultats suggèrent que quatre mécanismes ressortent globalement positivement associés à la valeur partenariale créée : la taille et l'indépendance du conseil, le pouvoir actionnarial des salariés, et la présence d'un comité d'éthique et/ou de gouvernance (CEG). En matière d'appropriation, deux mécanismes de gouvernance semblent jouer un rôle. Premièrement, la taille du conseil permettrait aux actionnaires et aux fournisseurs de capter davantage de rente organisationnelle, au détriment des clients et de la firme elle-même. Deuxièmement, la présence d'un CEG incite à une meilleure prise en compte des intérêts de certaines parties prenantes non-financières dans le partage de la rente (clients, salariés), alors que la part de rente que s'approprient les apporteurs de capitaux financiers (actionnaires et créanciers) diminue. Dans l'ensemble, nos résultats concernant la mise en place d'un CEG s'avèrent encourageant quant à la capacité de ce mécanisme à promouvoir une véritable gouvernance partenariale au sein des firmes cotées. / The multiplication of financial scandals since year 2000 induced debates and controversies about the governance of public companies. In the contracting paradigm, the debates on corporate governance have largely relied on shareholder value as a dominant model, in which shareholders are the only residual claimants. However, the stakeholder theory builds on the principle that the shareholder-manager agency relationship has to widen to the others stakeholders who intervene in the value creation chain, and that it is necessary to get rid of the hypothesis that shareholders are exclusive residual claimants. This move brings questions about the sharing of the organizational rent, or stakeholder value created by the firm. More specifically, the concept of stakeholder value raises questions about its measurement, its appropriation by the various stakeholders, and about the role of corporate governance mechanisms on that ground. The objective of this research is to investigate the role of firm-specific governance mechanisms (board characteristics, ownership structure) on the creation of stakeholder value on the one hand, and on the distribution of that stakeholder value to the firm and to its explicit stakeholders, on the other hand. Empirical tests are based on a panel of 103 French listed companies observed over three years (2006, 2008, and 2010). The main findings suggest that four mechanisms stand out globally positively associated to the stakeholder value created: board size and board independence, employees' voting rights (shareholder power), and the presence of an Ethics and/or Governance Committee (EGC). In terms of appropriation, two governance mechanisms seem to play a role. Firstly, board size would result in a larger part of the organizational rent captured by shareholders and suppliers, at the expense of customers and the firm itself. Secondly, the presence of an EGC results in a better consideration of the interests of some non-financial stakeholders (customers and employees), whereas the share of rent that is appropriated by financial capital providers (shareholders and debt-holders) decreases. Overall, our results concerning the implementation of an EGC turn out encouraging regarding the capacity of such mechanism to promote effective stakeholder governance within listed companies.

Submitted by Franciele Moreira (francielemoreyra@gmail.com) on 2018-06-15T12:36:39Z No. of bitstreams: 2 Dissertação - Bruno Lobão Lopes - 2018.pdf: 2107926 bytes, checksum: f36c8696db36f6479ebad03397d2766b (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2018-06-15T14:58:27Z (GMT) No. of bitstreams: 2 Dissertação - Bruno Lobão Lopes - 2018.pdf: 2107926 bytes, checksum: f36c8696db36f6479ebad03397d2766b (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-06-15T14:58:27Z (GMT). No. of bitstreams: 2 Dissertação - Bruno Lobão Lopes - 2018.pdf: 2107926 bytes, checksum: f36c8696db36f6479ebad03397d2766b (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-06-07 / The compulsory nature of the linked account in the outsourcing contracts inserted the Federal Public Administration in an arena in which several interests are presented: Rights of outsourced workers, companies that provide outsourced services, needs of managers and tax inspectors, and the public interest, their primary objective. In the expectation of aligning such interests, we sought to apply a performance evaluation model, based on Stakeholder Theory and Performance Prism, to the management of the linked account of outsourcing contracts of the Federal University of Goiás - UFG. The methodology used promoted the confrontation of perspectives of the UFG and its stakeholders related to the management of the related account. An evaluation of managerial performance was proposed, based on the aspects presented by Neely, Adams and Crowe (2001) in his Performance Prism theory, namely: a) Stakeholder satisfaction; b) Contribution of Stakeholders; c) Strategies; d) Processes; and, e) capacities. The results, in general, pointed out that the management of the linked account has brought benefits both to the UFG and its stakeholders, mainly regarding the feelings of greater legal certainty and reduction in the appeals, but they showed the need for actions that improve the capacities available. / A obrigatoriedade da conta vinculada nos contratos de terceirização inseriu a Administração Pública Federal numa arena em que se apresentam diversos interesses. Devendo preocupar- se com os direitos do trabalhador terceirizado, das empresas fornecedoras de serviços terceirizados, com as necessidades de Gestores e Fiscais de contratos, e com o interesse público, seu objetivo primaz. Na expectativa de alinhar tais interesses, buscou-se neste trabalho aplicar na gestão da conta vinculada dos contratos de terceirização da Universidade Federal de Goiás – UFG um modelo de avaliação de desempenho, inspirado na Teoria do Stakeholder e no Performance Prism. A metodologia utilizada visou a promover o confronto de perspectivas da UFG e dos seus stakeholders relacionados à gestão da conta vinculada. Para tanto, foram avaliados os cinco aspectos de desempenho do modelo Performance Prism, apresentados por Neely, Adams e Crowe (2001): a) Satisfação dos Stakeholders; b) Contribuição dos Stakeholders; c) Estratégias; d) Processos; e, e) Capacidades. Os resultados, de forma geral, apontaram que a gestão da conta vinculada tem trazido benefícios tanto à UFG, quanto aos seus stakeholders, principalmente quanto às sensações de maior segurança jurídica e redução nos ajuizamentos, porém, mostraram a necessidade de ações que melhorem as capacidades disponibilizadas.

Submitted by Marlene Santos (marlene.bc.ufg@gmail.com) on 2016-10-13T20:31:07Z No. of bitstreams: 2 Dissertação - Kepler Benchimol Ferreira - 2016.pdf: 2555678 bytes, checksum: a4ceb37c8a70260309ffd6dc14034307 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-10-13T20:31:07Z (GMT). No. of bitstreams: 2 Dissertação - Kepler Benchimol Ferreira - 2016.pdf: 2555678 bytes, checksum: a4ceb37c8a70260309ffd6dc14034307 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-09 / Fundação de Amparo à Pesquisa do Estado de Goiás - FAPEG# / #-961409807440757778# / #600 / This dissertation presents a model of strategic and participative management to higher education institutions, built from the theoretical framework of strategic management, stakeholder theory, legal framework and management models. For the application of the model, was chosen the Instituto Federal de Goiás - IFG, whose performance is through 14 units distributed by the state of Goiás. Specifically, it aimed to: identify and classify the stakeholders of IFG; analyze its Institutional Development Plan (IDP); performing an institutional diagnosis of the organization, from the proposed model; and refine the model of strategic and participatory management, with its application. The methodology of this research is outlined in four followings stages: 1) bibliographic and documentary research; 2) presentation of the essential elements of strategic management theory and stakeholder; 3) proposal of strategic and participatory management model; 4) application of the model, with case study and organizational diagnosis. As a result, it presents a proposal for a strategic management model and participatory for the institutions of higher education, improved from its application in the IFG. This model could be used by them to meet the accreditation requirements and re-accreditation of the Ministry of Education and for the preparation of IDPs, as well as a strategic and participative action, to consider the expectations of its stakeholders in managing the organization. / A presente dissertação visa apresentar um modelo de gestão estratégica e participativa para Institutos Federais de Educação, Ciência e Tecnologia, construído a partir do referencial teórico sobre gestão estratégica, teoria do stakeholder, marco legal e modelos de gestão. Para a aplicação do modelo, escolheu-se o Instituto Federal de Goiás - IFG, cuja atuação se dá por meio de 14 campi distribuídos pelo estado de Goiás. Especificamente, objetivou-se: identificar e classificar os stakeholders do IFG; analisar o seu Plano de Desenvolvimento Institucional (PDI); realizar um diagnóstico institucional da organização, a partir do modelo proposto; e refinar o modelo de gestão estratégica e participativa, com a sua aplicação. A metodologia desta pesquisa está delineada em quatro etapas, a saber: 1) pesquisa bibliográfica e documental; 2) apresentação dos elementos essenciais da gestão estratégica e teoria do stakeholder; 3) proposta de modelo de gestão estratégica e participativa; 4) Aplicação do modelo, com estudo de caso e diagnóstico organizacional. Como resultados, apresenta-se a proposta de um modelo de gestão estratégica e participativa para Institutos Federais, aprimorado a partir de sua aplicação no IFG. Esse modelo poderá ser utilizado por essas instituições para o atendimento das exigências de credenciamento e recredenciamento do Ministério da Educação e para a elaboração do PDI, bem como para uma atuação estratégica e participativa, que considere as expectativas de seus diversos stakeholders na gestão da organização.

Made available in DSpace on 2016-03-15T19:32:28Z (GMT). No. of bitstreams: 1 Carlos dos Reis Neto.pdf: 1762994 bytes, checksum: ee19957e4e03071af1aed766e17e9bc0 (MD5) Previous issue date: 2011-08-02 / Fundo Mackenzie de Pesquisa / The acceleration of the financial crisis in late 2008 impacted currencies and markets so that companies operating derivative hedging purposes other than those they were surprised by sudden changes in their positions. This brought the derivative financial instruments to the center of attention and questioning what the role of accounting in providing information to stakeholders. These instruments are used to manage the risks to which companies are exposed because of their business, but these same tools can also be used to leverage a result, bringing great risks to stakeholders. This attitude is motivated mainly by the asymmetry of information between the parties, since the risks involved with the operation and derivatives are not fully reflected in financial statements, thereby causing an agency conflict. Accounting, through to recent international standards and pronouncements of the CPC, aims to reduce this information asymmetry through adequate disclosure of important information so that users can assess the nature and extent of risks arising from derivative financial instruments that the entity is exposed and how these risks are managed. This study aimed to show whether non-financial companies are adopting accounting standards adequately explained by the pronouncements of the Accounting Standard Committee (CPC) with regard to items concerning the disclosure of derivative transactions. To this were consulted Notes to Financial Statements. The Securities Commission has the power to search data from standardized financial statements. The methodology was developed a checklist with key standards for disclosure of transactions with derivative financial instruments, issued by the CPC. Firms in the sample were 98 companies with the most actively traded shares on the BOVESPA in 2010. The main results showed that the companies are, in general, adequately showing the operations with financial instruments, even though the need to adjust the financial disclosures for the year since 2010 and these rules are published in late 2009. / A aceleração da crise financeira no final de 2008 impactou moedas e mercados fazendo com que empresas que operavam derivativos com finalidades diversas das de hedge fossem surpreendidas por variações bruscas de suas posições. Isso trouxe os instrumentos financeiros derivativos para o centro das atenções e o questionamento de qual seria o papel da contabilidade na divulgação de informações para os stakeholders. Estes instrumentos são utilizados para o gerenciamento de riscos aos quais as empresas estão expostas devido aos seus negócios, porém estes mesmos instrumentos também podem ser utilizados para a alavancagem do resultado, trazendo grandes riscos para os stakeholders. Esta atitude é motivada principalmente pela assimetria de informação entre as partes, já que os riscos envolvidos com a operação com derivativos não são perfeitamente evidencias nas demonstrações financeiras, causando assim um conflito de agência. A contabilidade, através das recentes normas internacionais e dos pronunciamentos técnicos do CPC, tem como objetivo reduzir essa assimetria de informação através da evidenciação adequada de informações importantes para que os usuários possam avaliar a natureza e extensão dos riscos resultantes dos instrumentos financeiros derivativos que a entidade está exposta e como estes riscos são gerenciados. Este trabalho teve por objetivo mostrar se as empresas não financeiras estão adotando adequadamente as normas contábeis explicitadas pelos pronunciamentos técnicos do Comitê de Pronunciamento Contábil (CPC), com relação aos itens que dizem respeitos à evidenciação de operações com derivativos. Para isso foram consultadas as Notas Explicativas às Demonstrações Contábeis. A Comissão de Valores Mobiliários foi a fonte de consulta dos dados das demonstrações financeiras padronizadas. Como metodologia, foi elaborado um checklist com as principais normas referentes à evidenciação de operações com instrumentos financeiros derivativos, emitidas pelo CPC. As empresas da amostra foram as 98 empresas com as ações mais negociadas na BM&FBOVESPA no ano de 2010. Os principais resultados mostraram que as empresas estão, no geral, evidenciando adequadamente as operações com instrumentos financeiros, mesmo tendo à necessidade de adequar as divulgações financeiras já para o exercício de 2010 e sendo essas normas publicadas no final de 2009.

The purpose of this study was to explore and understand school-based teacher unionism by conducting an empirical analysis of the views and experiences of stakeholder groups in a Gauteng district. Participants saw the role of teacher unions at school level as being the protection of their members. Principals and SGB members and some SMT members thought school based unions protected teachers from being disciplined. Defending of teachers or members was seen as one of the most important roles of teacher unions. This was seen as important because it will ensure that the rights of teachers are not trampled upon especially by school principals. While school principals recognised the rights of union members to join union and the right of unions to organise in the schools they thought that they were unduly and wrongly defending bad teachers. This article also argues that principals were never adequately trained on how to manage union existence at schools. Most participants thought that the role, responsibility and right of teacher unions at school level could not be overlooked. However they still felt that this was emphasised over the rights of other stakeholder groups in the schools especially the learners. Principal and teacher participants, most notably SADTU members, expressed dissatisfaction with their union and did not seem to think that it plays a constructive role in schools. It is argued in this article that teachers’ unions play a role in schools and that this role is either positive or negative. This article is based on my research of school based teacher unionism in one Gauteng district. / Dissertation (MEd)--University of Pretoria, 2013. / Education Management and Policy Studies / unrestricted

År 2011 konsulterade International Accounting Standards Board (IASB) med berördaintressenter och lokala standardsättare angående IASB:s agenda, vilket ledde fram till beslutom revidering av nuvarande föreställningsram. IASB avsåg revidera föreställningsramen medsyfte att uppdatera, förbättra och fylla de luckor som ansågs finnas. Revideringen mynnade uti ett antal tillägg och flera ändringar gällande skulddefinitionen. En av de mer betydelsefullaförändringar som gjordes var borttagningen av sannolikhetskriteriet, vilket var ett av deförslag som innefattas i IASB:s Exposure Draft som publicerades i maj 2015. Studiensproblemdiskussion visar på att nuvarande föreställningsram har erhållit mycket kritik, vilketlett fram till studiens syfte.Syftet med studien är att undersöka intressenters attityder till IASB:s revidering avskulddefinitionen i föreställningsramen, samt studera om intressenternas attityder till förslagetom ny definition skiljer sig mellan olika intressentgrupper. Studien ska hjälpa till att klargörahur organisationer förhåller sig till denna revidering och om det finns mönster iintressenternas attityder. Resultatet av studien ska sedermera hjälpa till att avgöra möjligakonsekvenser och om IASB bör fortsätta revideringen.Fram till 23:e januari 2017 hade sammanlagt kommentarer från 233 organisationer inkommittill IASB med synpunkter på revideringen. Urvalsprocessen medförde att 126 av dessa komatt ligga till grund för studiens empiri och analys. Eftersom avsikten med studien har varit attanalysera dokument för att tolka och skapa en djupare förståelse för intressenternaskommentarer har en kvalitativ innehållsanalys genomförts. Därefter har en abduktivforskningsansats anammats vilket innebär att studien har inslag av både deduktion ochinduktion.Resultatet av studien indikerar att en majoritet av respondenterna delar IASB:s uppfattningangående revideringen av skulddefinitionen. Av definitionens olika kriterier erhöll samtligafrämst positiva attityder, men inom varje kriterium fanns respondenter som motsatte sigIASB:s förslag. Endast en av totalt elva intressenter motsatte sig samtliga kriterier avskulddefinitionen. Den främsta kritiken riktades till IASB:s förslag att en skuld existerar omdet inte finns någon praktisk förmåga att undvika en överföring. Negativa attityder berördeockså att revideringen framstår otydlig och svårtolkad samt att vissa ändringar står i kontrasttill befintliga standarder.I studiens slutsatser framgår att det framkommer ett flertal mönster bland intressenternasattityder, däribland åsikten om att fler skulder kommer att recogniseras i balansräkningen.IASB anses därmed motsägelsefulla eftersom de förespråkar försiktighet, vilket kommer attminska då fler osäkra skulder recogniseras. Detta står i kontrast till vägledning i befintligastandarder och kan generera en hög grad av osäkerhet, vilket medför att finansiella rapportertolkas och framställs olika. Dessutom anses IASB motsägelsefulla med exkluderandet avsannolikhetskriteriet. Motsägelsen kring försiktighet och borttagningen avsannolikhetskriteriet kan också medföra negativa konsekvenser på den rättvisande bild företagbör redovisa. Utifrån dessa slutsatser bör IASB fortsätta revidera skulddefinitionen för attskapa tydligare riktlinjer och minska osäkerheten. / In 2011, the International Accounting Standards Board (IASB) consulted with interestedstakeholders and local standard-setters regarding the IASB agenda, which resulted in adecision to revise the current Conceptual Framework. The IASB aimed to revise theConceptual Framework with purpose of updating, improving and filling gaps. The revisionresulted in a number of additions and several changes regarding the liability definition. One ofthe more significant changes was the removal of the probability criterion, which was one ofthe proposals included in the IASB Exposure Draft, published in May 2015. The study showsthat the current Conceptual Framework has received a lot of criticism, which led to thestudy’s purpose.The purpose of this study is to examine stakeholders’ attitudes towards IASB’s revision of theliability definition in the Conceptual Framework and examine whether the attitudes ofstakeholders is different between stakeholder groups. The study should help clarify howorganizations relate to this revision and if there are patterns in stakeholder attitudes. The resultof the study will then help to determine possible consequences and whether the IASB shouldcontinue the revision.Until January 23rd of 2017, 233 organizations had comment on the IASB’s revision. Thesewere examined and a defined selection was made which resulted in 126 comments that werethe basis for this study. Since the purpose of the study has been to analyse documents tointerpret and create a deeper understanding of stakeholder comments, a qualitative contentanalysis has been conducted. Thereafter an abductive research approach was used, whichindicates that the study has elements of both deduction and induction.The result of the study indicates that a majority of respondents share the IASB's viewregarding the revision of the liability definition. The different criteria of the definitionreceived mostly positive attitudes, but each criterion had respondents who opposed theIASB’s proposal. Only one of eleven stakeholders opposed all the criteria of the liabilitydefinition. The main criticism was directed to the IASB's proposal that a liability exists ifthere is no practical ability to avoid a transfer. Negative attitudes also addressed the revisionto be unclear, and difficult to interpret, and that changes are in contrast to existing standards.The study’s conclusions show that there are a number of patterns among stakeholders'attitudes, including the view that more liabilities will be recognized in the balance sheet. TheIASB is therefore considered contradictory as they advocate prudence, which will decrease asmore uncertain liabilities are to be recognized. This contrasts the guidance in existingIVstandards and can generate a high level of uncertainty, which means that financial statementsare interpreted and produced differently. In addition, the IASB is considered contradictorywith the exclusion of the probability criterion. The contradiction of prudence and the removalof the probability criterion can also adversely affect the faithful representation. Based on theseconclusions, the IASB should continue revising the liability definition to create clearerguidelines and reduce uncertainty.

Was haben „Fridays for future“ und Corona gemeinsam? Die Jugend fordert und die Pandemie erfordert einen nachhaltigen Umgang mit unseren Ressourcen, letztendlich zur Sicherung unseres Überlebens. Klimawandel, Verschmutzung, Reduzierung der Biodiversität, Ressourcenknappheit, Bevölkerungswachstum, Armut, Hunger, soziale Ungleichheiten, ungerechte Bildungschancen und Migration sind gewichtige Herausforderungen. Und es zeigt sich weltweit ein neues „globales“ Bewusstsein für Nachhaltigkeit. Fridays for Future Protestbewegungen sind ein deutlich sichtbares Zeichen dafür. Und internationale Vereinbarung wie die UN Sustainable Development Goals (SDGs) oder das Pariser Klimaschutzabkommen sind ebenso ermutigende Zeichen für ein neues (kollektives) Bewusstsein. Mit diesem kollektiven Bewusstsein verändern sich die Anforderungen an Unternehmen und deren Produckte und Services. Für Unternehmen wird Nachhaltigkeit zu einem strategischen Imperativ, der auf allen Ebenen des Geschäftsmodells verankert werden muss. Ein wichtiges Kennzeichen ist dabei die Zusammenarbeit der verschiedenen Stakeholder entlang der gesamten Wertschöpfungskette. Denn Nachhaltigkeit kann keine Gesellschaft und kein Unternehmen für sich allein lösen.

Bakgrund och problemdiskussion: Hållbarhet har blivit ett växande samtalsämne och ett ökat tryck på hållbarhet har lett till att ett lagkrav har tillsatts för att företag ska redovisa hållbarhet i årsredovisningen. Bland annat har GRI tagit fram riktlinjer för en tydlig struktur för hållbarhetsredovisningen men problemet är att företaget jobbar med olika intressenter och använder sig av olika indikatorer vid redovisningen vilket i sin tur gör det svårt att jämföra olika hållbarhetsredovisningar med varandra. Syfte och frågeställning: Syftet med denna studie är att undersöka vad svenska börsnoterade företag presenterar i sina hållbarhetsrapporteringar. Vidare är syftet att bidra till en ökad förståelse kring hur olika företags hållbarhetsrapportering skiljer sig åt innehållsmässigt både över tid och mellan branscher. Studiens svarar bland annat på frågeställningen om kring hur innehållet i hållbarhetsrapporterna har förändrats mellan 2015 och 2020. Metod: För att besvara studiens frågeställning genomförs en kvantitativ innehållsanalys på totalt tjugo olika företags hållbarhetsrapporteringar. I studien valdes granskning av börsnoterade företag från fyra olika branscher, totalt fem företag från varje bransch. För innehållsanalysen används ett kodningsschema som skapats utifrån kategorierna ekonomiskt, miljömässigt och socialt. Kategorierna är tagna från Triple Bottom Line. Analysen genomförs som en kvantitativ analys enligt ordmetoden och observerar samt markerar begrepp och ord som kan kopplas till kategorierna i kodningsschemat. I studien undersöks även ifall det finns någon statistiskt signifikant korrelation mellan antalet sidor som företagen presenterar och antalet observationer som gjorts. Empiri och slutsats: Resultatet från studien tyder på att företagens fokus i redovisningen har skiftat från social hållbarhet 2015 till att den miljömässiga hållbarheten istället är den kategori som presenteras mest frekvent 2020. Innehållsmässigt i företagens redovisning är det i princip samma begrepp som används de båda åren. Det är endast inom den miljömässiga kategorin som nya begrepp eller att vissa miljömässiga delar har blivit ett större avsnitt i företagens rapportering. Från studien är den största skillnaden mellan åren omfattningen av företagens redovisning, antalet observationer och sidor ökade från 2015 till 2020. Korrelationen mellan variablerna visar även statistisk signifikans. / Background and problem discussion: Sustainability has become a growing topic of discussion and an increased pressure on sustainability has led to a legal requirement being added for companies to report sustainability in the annual report. Among other things, GRI has developed guidelines for a clear structure for sustainability reporting, but the problem is that the company works with different stakeholders and uses different indicators in the reporting, which in turn makes it difficult to compare different sustainability reports with each other.     Purpose and question: The purpose of this study is to investigate what Swedish listed companies present in their sustainability reports. Furthermore, the purpose is to contribute to an increased understanding of how different companies' sustainability reporting differs in content both over time and between industries. The purpose of the study is also to answer the questions about how the content of the sustainability reports has changed between 2015 and 2020.    Method: To answer the study's question, we carry out a quantitative content analysis of a total of twenty different companies' sustainability reporting. In the study, we have chosen to examine listed companies from four different industries, a total of five companies from each industry. For the content analysis, we will use a coding scheme that we do ourselves where we start from the categories economically, environmentally, and socially. The categories are taken from the triple bottom line. The analysis is performed as a quantitative analysis according to the word method where we observe and mark concepts and words that we link to the categories in our coding scheme. The study also examines whether there is any statistically significant correlation between the number of pages that companies present and the number of observations made.     Empirical data and conclusion: The results from the study indicate that the companies 'focus in the report has shifted from social sustainability in 2015 to that environmental sustainability is instead the category that is presented most times in 2020. In terms of content in the companies' accounts, the two concepts are used in the same way. the years. It is only in the environmental category that we find new concepts or that certain environmental parts have become a larger section in the companies' reporting. From the study, what distinguishes most between the years is the scope of companies' accounts, the number of observations and pages increased remarkably from 2015 to 2020. The correlation between the variables also shows statistical significance.

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