Stakeholder participation has become a valuable tool for agencies in the field of environmental planning. The potential benefits, for both agencies and individuals, of involving stakeholders in the planning process have been widely recognized and well documented. However, the success of participatory initiatives depends on the extent to which local stakeholders are interested in, and capable of, becoming involved in the process. Thus, the outcomes for each process vary as planning issues are dependent on their local context. This study aimed to evaluative the characteristics of successful stakeholder in planning. Specifically, it strived to obtain an understanding of successful stakeholder engagement through developing and integrating an evaluative framework based on the literature with the motivations and perceptions of agencies representatives and local stakeholders. In order to achieve these goals, the evaluative framework was applied to a case study of the Tiffany Creek subwatershed in Hamilton, Ontario. The case study revealed that determining and incorporating the opinions of agencies and stakeholders toward a participatory process can shed light on the characteristics of successful stakeholder participation in a given region. The characteristics of successful stakeholder participation and the integration of agency and stakeholders viewpoints into the planning process are discussed and recommendations to improve participatory processes in environmental planning are provided.

Waste-to-energy is currently at the forefront of clean technologies. It consists of the burning of different types of wastes (solid, liquid, gaseous) that provide heat and electricity. With high efficiency levels in energy production (80-90%) and low flue gas emissions, this type of energy production has quickly spread throughout Europe. In addition, laws created by both the EU and national governments have created new agendas regarding landfill and waste disposal.   Problem: We have identified three different problems that currently exist: (1) the lack of academic literature which explores specifically business models within the renewable energy industry and the potential that business models possess in exploiting the opportunity within the market place; (2) which methods are effective within a business model in achieving the value that a firm wishes to create, capture, and deliver; (3) current academic literature does not provide enough understanding of the influences and pressures that stakeholders place upon shaping a firm’s current/potential business model.   Purpose: The purpose of this investigation is to examine the business models used by three different waste-to-energy firms in Denmark, Norway, and Sweden and to identify the methods used to create, capture and deliver value. Moreover, we aim to identify and investigate the stakeholders within the waste-to-energy industry of these three companies with the goal of explaining the influence and pressures they place upon the firm’s business model through the use of institutional theory.

The purpose of this paper is to through a conceptual definition, outline the meaning of integrated reporting. The empirical study aims to identify the development of integrated reporting in terms of driving forces and participants. We also intend to identify and explain the effects of integrated reporting and to describe, analyze and create an understanding of what is required of companies and the challenges an application of integrated can bring. To achieve the purpose of this paper, we have formulated a central question; What is integrated reporting and what will this development mean for companies?  To answer the central question of this paper we have chosen to apply a qualitative approach with case studies as a research strategy. We have in the case study focused on four separate companies. The theoretical framework of this paper describes the stakeholder theory and legitimacy theory, which describes the relationship between the company and its stakeholders. The empirical study consists of two separate chapters; the perspective of experts and the corporate perspective of integrated reporting. In these chapters, we discuss and analyze the theoretical framework along with both of the empirical chapters. In the analysis we highlight and discuss the concept of integrated reporting, the driving forces of its development, problems and complications regarding the implementation of integrated reporting and the positive effects it can bring. The paper concludes that an integrated report should represent the company’s primary report, which includes all aspects of a company’s business. The company’s financial and non-financial factors are related to each other and therefore the company demonstrates its business in a comprehensible and transparent manner. The development of integrated reporting is driven by stakeholders as it is primarily the company’s stakeholders who require a transparent accounting that include the information about how the company works with sustainability. The main requirement for success with integrated reporting is considered a change in mindset, which has to start in top management. / Syftet med uppsatsen är att genom en begreppsbestämning redogöra för innebörden av begreppet integrerad rapportering. Uppsatsens empiriska undersökning syftar att redogöra för utvecklingen av integrerad rapportering genom att identifiera utvecklingens bidragande drivkrafter och aktörer. Vi syftar även att identifiera och förklara vilka konsekvenser integrerad rapportering får för företag samt beskriva, analysera och skapa förståelse för vad som krävs av företag och vilka utmaningar en tillämpning av integrerad rapportering kan innebära. För att uppnå uppsatsens syfte har vi formulerat huvudfrågan: Vad är integrerad rapportering och vad kan denna utveckling komma att innebära för företag?  För att besvara huvudfrågan har vi valt att tillämpa en kvalitativ metod med flerfallsstudier som forskningsstrategi där vi fokuserat på fyra fallföretag. Den teoretiska referensramen redogör för intressentteorin och legitimitetsteorin, vilka beskriver relationen mellan företag och dess intressenter. Den empiriska referensramen består av två empiriska kapitel; normgivarnas perspektiv samt företagens perspektiv av integrerad rapportering. Analyskapitlet sammanför den teoretiska referensramen tillsammans med de två empiriska kapitlen. De områden som diskuteras i analysen är innebörden av begreppet integrerad rapportering, de drivande faktorerna till dess utveckling, problematiken kring införandet av integrerad rapportering samt vilka positiva effekter integrerad rapportering kan medföra.  I uppsatsens slutsats konstateras att en integrerad rapport bör utgöra företagets primära rapport där de finansiella och icke finansiella faktorerna sätts i relation till varandra. Företaget demonstrerar därmed verksamhetens helhet på ett tydligt och transparent sätt. Utvecklingen av integrerad rapportering är intressentstyrd då det främst är företagets primära intressenter som efterfrågar en transparent redovisning som inkluderar företagets hållbarhetsfrågor.  Det huvudsakliga kravet för lyckas med en integrerad rapportering anses vara ett förändrat synsätt, vilket först och främst krävs i högsta ledningen.

The performance of the companies in corporate sector is reliant greatly on the practices of Corporate Social Responsibility (CSR); therefore in today’s business environment companies are paying more attention to the sense of CSR. These companies also consider the aspects of socio-culture environment into business practices and compliance with other regulatory and ethical issues. However, it has been found that CSR is being practiced in Pakistani firms in tobacco industry because the concept is new for the emerging economies like Pakistan. The paper consists of brief study about the CSR practices on stakeholder dimension of Pakistan Tobacco Company (PTC). The basic aim of this paper is to examine that how companies engage their stakeholders in CSR activities and what is the role of stakeholders in CSR policies. This research was conducted by using a qualitative method and the case study of PTC. Data has been collected from relevant scientific articles, research books, and online resources regarding CSR and stakeholders theoretical framework while empirical data was gathered through interviews and company annual reports. However, PTC products are injurious for customers’ health but their efforts for the environment and community make a good image of the company in the minds of customer and stakeholders.

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The awareness and interest concerning corporate social responsibility has grownamong both firms and their stakeholders, which has resulted in a continuous upwardtrend regarding CSR reporting. This has led to the emergence of reporting frameworklike Global Reporting Initiative. The issues is that there are limited regulationscontrolling what should be reported and how it should be reported, thus most CSRreporting is voluntary. This creates differences among firms and within industries.The differences make it difficult to compare reporting between firms and to assess thebenefits of CSR reporting.The purposes of this study is to explain what variables affects the CSR reportingquality and what the rationale behind CSR reporting is, which includes investigatingthe effect of reporting quality on cost of capital. The evolution of CSR reporting willalso be examined.The nature of the study is quantitative with a deductive approach. Hypotheses will bedeveloped from prior theory and tested statistically using multiple regression analysis.The theoretical foundation of this study is stakeholder theory, legitimacy theory andinformation asymmetry. The chosen variables are argued by prior literature to effectreporting quality. The variables are board diversity, ownership concentration, separatesustainability reports, external assurance, GRI application levels and industry. Ameasure of reporting quality will be developed using content analysis and theestimation for cost of capital will be calculated based on a model for rPEG. Thesample consists of firms listed on Nasdaq OMXS30 index in 2006, 2008 and 2010.Statistical support for positive association between reporting quality and boarddiversity, ownership concentration, external assurance, GRI A and GRI B and theindustries industrials, consumer goods and basic materials were found. An indirectassociation between reporting quality and cost of capital was found. The findings arein agreement with the rationale behind CSR reporting; a firm can do well by doinggood. It was further concluded that the development during this time period hasfollowed the previous trend and continuously increased.

Corporate sustainable development is placed between simplified interpretations and an overabundance of complexity and requirements that hampers implementation. Stakeholder Relations Management is one approach for the operationalization of sustainable development on the corporate level, which enables the inclusion of aspects of sustainability into corporate decision-making in a pragmatic way. However, stakeholder pressure and economic constraints lead companies to adopt only a small segment of the concept of sustainable development. Therefore, a referential framework is needed in order to regard corporate initiatives within the wider context of sustainable development on the theoretical level. The framework of sustainable development presented here, which was developed during a research project funded by the "Austrian Science Fund", takes the wide range of notions of sustainable development into account. Like a map, the framework depicts approaches to sustainable development and provides an overview of the aspects of sustainable development (scope) as well as the different levels of complexity that are associated therewith (depth). This framework is conceived as a tool to classify approaches to sustainable development in a wider context. (author's abstract) / Series: Research Paper Series of the Research Focus Managing Sustainability

Stakeholder participation has become a valuable tool for agencies in the field of environmental planning. The potential benefits, for both agencies and individuals, of involving stakeholders in the planning process have been widely recognized and well documented. However, the success of participatory initiatives depends on the extent to which local stakeholders are interested in, and capable of, becoming involved in the process. Thus, the outcomes for each process vary as planning issues are dependent on their local context. This study aimed to evaluative the characteristics of successful stakeholder in planning. Specifically, it strived to obtain an understanding of successful stakeholder engagement through developing and integrating an evaluative framework based on the literature with the motivations and perceptions of agencies representatives and local stakeholders. In order to achieve these goals, the evaluative framework was applied to a case study of the Tiffany Creek subwatershed in Hamilton, Ontario. The case study revealed that determining and incorporating the opinions of agencies and stakeholders toward a participatory process can shed light on the characteristics of successful stakeholder participation in a given region. The characteristics of successful stakeholder participation and the integration of agency and stakeholders viewpoints into the planning process are discussed and recommendations to improve participatory processes in environmental planning are provided.

In an attempt to lend legitimacy to the troubled wolf project and to root policies in wolf-affected counties, decision-making was decentralized to stakeholder-based county wildlife management delegations in Sweden in 2009. Drawing from Habermas’ critical theory, this paper suggests that a phenomenon of instrumental rationality is currently circumscribing free and open deliberation in these delegations. Consequently, stakeholders remain fixed in their predetermined positions as wolf-skeptic hunters or pro-wolf conservationists, unable to be swayed by the deliberative process. The aim of this paper is to identify the barriers to deliberation that account for the perseverance of this strategic stakeholder rationality. Three county wildlife delegations are investigated as examples of this. The paper identifies the following four barriers, which are traced to instrumentality: strong sense of accountability, overly purposive atmosphere, overemphasis on decision as final outcome and perceived inability on the part of the delegates to influence decision-making, which is found by and large to still be ruled by scientists. Through these findings, it suggests that such barriers cause delegates to censor their own discursive attempts and to act with strategic rather than with communicative rationality toward the decision-making process. Finally, the paper concludes that the effect of instrumentality in these delegations is currently leading to (1) a crisis of legitimacy for the wolf project, as according to Habermas’ theory and (2) reduced individual freedom under the pursuit of sustainable development, as freedom has been confined to the dimension of the protection and promotion of private interests.