Purpose – This research focuses on finding the reasons, why members from different sectors join a cross-sector/multi-stakeholder CSR network and what motivates them to share (or not to share) their knowledge of CSR and their best practices. Design/methodology/approach – Semi-structured interviews were conducted with members of the largest cross-sector CSR network in Sweden. The sample base of 15 people was chosen to be able to represent a wider variety of members from each participating sectors. As well as the CEO of the intermediary organization was interviewed. The interviews were conducted via email and telephone. Findings – The findings include several reasons linked to the business case of CSR such as stakeholder pressure, competitive advantage, legitimacy and reputation as well as new reasons like the importance of CSR, and the access of further knowledge in the field. Further reasons are in line with members wanting to join a network, such as access to contact or having personal contacts. As to why members are sharing their CSR knowledge, the findings indicate to inspire others, to show CSR commitment, to be visible, it leads to business opportunity and the access of others knowledge, and because it was requested. Reasons for not sharing their knowledge would be the lack of opportunity, lack of time and the lack of experience to do so. Originality/value – The research contributes to existing studies, which focused on Corporate Social Responsibility and cross-sector networking as well as to inter-organizational knowledge sharing in the field of CSR.

This thesis utilizes principles of the systems engineering process discussed by Dennis Buede in â The Engineering Design of Systems: Models and Methods (2nd ed.)â (2009). The systems engineering process is used to create a functional architecture to analyze interagency coordination in support of counterterrorism efforts in the United States European Command area of operation. The resulting functional architecture serve as tools for policymakers as they determine the best ways to create a synchronous whole of government approach to defend United States interests.

Sedan Brundtlandsrapporten presenterades 1987 har begreppet hållbar utveckling tagit stora steg. Det ökade intresset ledde i början av 1990-talet till miljöredovisningen och i mitten av 1990-talet till social redovisning. Under tidigt 2000-tal fokuserades det istället på Triple Bottom Line för att även inkludera den ekonomiska aspekten. Ansvarsfrågan har sedan dess växt och förväntningarna på att företagen skall ta ansvar för en hållbar utveckling har ökat. Trycket har ökat på företag att hållbarhetsredovisa. Sveriges regering beslutade 2007 att samtliga statliga bolag skall hållbarhetsredovisa enligt GRI. Även ett EU-direktiv är på väg. Detta tvingar privatägda börsnoterade bolag med fler än 500 anställda att hållbarhetsredovisa för räkenskapsåret som inleds efter den 31 december 2016. Fram till dess och än idag är dock hållbarhetsredovisningen en frivillig handling för privatägda bolag.Det finns inget krav på privata bolag att hållbarhetsredovisa och inget tvingande ramverk. Studiens syfte är därför att undersöka varför privatägda bolag hållbarhetsredovisar och hur GRI upplevs som hjälpmedel ur företagsperspektiv. Studien blickar även mot hållbarhetsredovisningens framtid.För att nå studiens syfte använder vi oss av en kvalitativ metod för att skapa oss en djupare förståelse för området. Uppsatsens syfte kommer uppfyllas genom intervjuer med representanter från fem svenska privatägda bolag och med hjälp av de utvalda företagens hållbarhetsredovisningar. Studiens teoretiska referensram består av intressent-, legitimitets- och signalteorin.Slutsatsen vi finner är att företagen redovisar för att på ett transparent sätt visa hur de arbetar och tar ansvar för en hållbar utveckling. Studien visar att företagen redovisar för sina intressenter och att en efterfrågan finns på dessa frågor, vilket gör att intressentteorin inte kan uteslutas. Samtidigt anser vi att det ur företagssynpunkt är ett sätt att visa att de arbetar i linje med samhällets normer och värderingar, vilket kopplas till legitimitetsteorin. Vidare finner vi att det kan minska informationsasymmetrin mellan företag och intressent. Studien visar att vi inte kan bortse från någon av de utpekade teorierna. Däremot visar studien att intressent- och legitimitetsteorin på ett mer omfattande sätt än signalteorin kan förklara varför företagen hållbarhetsredovisar. / Since the Brundtland Commission was presented in 1987, the concept of sustainable development has taken large steps. The increased interest resulted in the early 1990s to the environmental reporting and in the mid-1990s to the social reporting. During the early 2000s the focus switched to the Triple Bottom Line to include the economic aspect as well. The issue of responsibility has grown and the expectations that companies should take responsibility for sustainable development have increased. Pressure has increased on companies to report sustainability. The Swedish government decided in 2007 that all state-owned companies have to use sustainability reporting according to GRI. An EU-directive is on the way. This also includes the privately owned listed companies with more than 500 employees to report sustainability for the fiscal year that begins after December 31, 2016. Until then, and even today, the sustainability report is a voluntary act of privately owned companies.There is no requirement for private companies to report sustainability and no mandatory framework. This study aims to investigate why privately owned companies establish sustainability reporting and how GRI is perceived as guidance from the business perspective. The study also looks towards the future of sustainability reporting.To reach the study’s purpose, we use a qualitative approach to create a deeper understanding of the area. The essays purpose will be fulfilled by interviews with five Swedish private companies and with the help of the selected companies’ sustainability reports. The study’s theoretical framework consists of stakeholder theory, legitimacy theory and signal theory.The conclusion that we find is that companies’ report these issues is to transparently show how they work and take responsibility for a sustainable development. The study shows that the companies reports to their stakeholders and there is a demand to report these questions, which tells us that we can’t ignore the stakeholder theory. At the same time through the companies perspective it’s a way to show that they act in line with the society’s norms and values, which connects to the legitimacy theory. Furthermore we find that it can reduce the information asymmetry between company and stakeholder. The results shows that we can´t exclude any of the examined theories to explain why companies report sustainability. However the study shows that the stakeholder-, and legitimacy theory, in a more extensive way than the signaling theory. can explain why companies report sustainability.Note that the study is written in Swedish

Syfte: Genom att i praktiken se hur företag identifierar immateriella tillgångar syftar den här studien att ur ett intressentperspektiv diskutera relevansen, tillförlitligheten och jämförbarheten av det initiala värdet av goodwill.Metod: Studien baseras på en kvalitativ fenomenografisk metodansats. Djupintervjuer och telefonintervjuer har används för att samla in det empiriska materialet. Empirin har därefter behandlats med en abduktionsansats för att möjliggöra en diskussion genom att pendla mellan det empiriska materialet och tänkbara teorier.Analys: Utifrån legitimitet- och intressentteorin kan skillnaderna i redovisningen förklaras av: 1) Företagsledares tolkning av det sociala kontraktet. 2) IFRS. 3) Revisorns roll. 4) Intressenternas makt, legitimitet och brådska. 5) Börsnoterat kontra icke börsnoterat.Slutsats: Studien finner att IFRS 3 inte ökar relevansen, tillförlitligheten och jämförbarheten av informationen förvärvaren ger om det förvärvade bolaget. För att IFRS 3 ska uppnå syftet med relevans, tillförlitlighet och jämförbarhet, bör de införas en tydlig vägledning hur företagen ska identifiera och värdera immateriella tillgångar efter ett rörelseförvärv. Vidare forskning krävs för att fastställa vilka egenskaper identifierbara tillgångar och goodwill besitter. / This thesis is written in Swedish.Purpose: The purpose of this thesis is through practice see how companies identifies intangible assets and by using a stakeholder perspective discuss the relevance, reliability and comparability of the initial value of goodwill.Methodology: This thesis is based on a qualitative phenomenography methodology. The empirical material have been gathered through in-depth interviews and telephone interviews. An abductive approach where applied on the empirical data and selective theories to enhance the discussion.Analysis: By applying the legitimacy and stakeholder theory the de facto difference in the accounting of the initial value of goodwill can be explained by: 1) Managers interpretation of the social contract. 2) IFRS. 3) The role of the accountant. 4) Power, legitimacy and urgency of the stakeholder. 6) Publicly listed company vs. unlisted company.Findings: This thesis finds that IFRS 3 do not increase the relevance, reliability and comparability of the information the acquirer discloses of the acquired company. If IFRS 3 is to fulfill its purpose of relevance, reliability and comparability, IASB needs to introduce a guidance how companies should identify and appraise intangible assets after acquisitions. Further research is needed on what properties intangible assets have and how goodwill should properly be classified.

In this dissertation I analyze the financial behaviors of public and private nonprofit higher education organizations in the U.S. from 1980 to 2010. The three analyses examine organizational change in the financial behaviors of these institutions and the effects of two sources of organizational interdependencies, stakeholder influence and competition, on college and university spending. I use a variety of quantitative methodological approaches to present evidence that highlights the need to integrate internal aspects of organizations including mission, internal decision making structures, and cross-subsidization practices into existing open system explanations of organizational behavior and change. Furthermore, empirical investigations of competition in two markets reveals the importance of understanding the market and resource context when evaluating the effects of market conditions, like competition, on organizational behaviors. The results from the analysis of organizational change demonstrate discontinuities in how two dimensions of financial behaviors--revenue and spending profiles--change over time, highlighting the loose coupling between these two dimensions and a discontinuity in how they change over time. The analysis of the economic influence of stakeholder groups reveals that their influence, while significant, weakens substantially between 1986 and 2010. The results also point out limitations of resource dependency and stakeholder theories of organizational behavior. These theories have limited explanatory power in the context of multi-revenue and multiproduct organizations, like colleges and universities, where cross-subsidization is utilized; unless a stakeholder is able to constrain how the funds are used within the higher education organizations. Results from Chapter 4 support my argument that competition alters the incentive structures that guide resource allocation decisions within higher education organizations. This analysis also showcases how the effects of competition and market conditions vary across sectors and markets, indicating a need for additional research on competition in multi-revenue and multiproduct organizations like colleges and universities.

Adequate water for ecosystems and humans is at a premium as the global population increases and the climate changes. Coping with these impacts requires tools to improve water governance and water management through legal or policy mechanisms. Water governance generates laws, policies, and rulings and water management implements those laws, policies, and rulings and rulings through management decisions. A key concern of water governance is balancing human and ecosystem water needs. Effective governance that promotes sustainable use of water resources to maintain ecosystem integrity is challenging. Many regions do not have sufficient resources for water management or water for ecosystems is not protected under traditional legal mechanisms. The challenge of improving water governance for ecosystems is, therefore, twofold. First, there is a need to provide resources that build the capacity of water managers to allocate water to ecosystems. Second, mechanisms to promote effective transformation of environmental flow needs into policy or practice are required. This research provides methods to advance water management by: 1) assessing environmental flow needs through creation of a geospatial database and 2) improving stakeholder engagement through lessons learned from three multi-year stakeholder engagement processes. Appendix A describes the current understanding of the link between hydrology and riparian and aquatic ecosystems in Arizona through synthesis of environmental flow needs. The synthesized information, stored in a geospatial database, can be used by water managers to determine the water needs to maintain riparian and aquatic habitats. Review of 121 studies reveals that there are very few analyses of surface water and groundwater requirements for intermittent or ephemeral river systems, and there are only limited generalizable data for aquatic species. This database can be used to identify critical geographic and topical knowledge gaps, as well as serve as a single place for water and land managers to assess and use the most current research to inform management decisions. Appendix B provides an empirical example of engagement to promote social learning as a way to preserve water for the environment when law does not protect environmental flows. Through 43 focus groups with 226 individuals representing a diversity of interests, we determined that there was common ground on concerns about water conservation, cooperation, financial incentives, and multiple benefits for water use. Through this engagement process, we found that identifying and then building common ground requires attention to details. These details include the process of analyzing qualitative data and methods for displaying complex information, which are not frequently discussed in the social learning or stakeholder engagement literature. Appendix C presents a framework for designing effective stakeholder engagement based on the experiences of the University of Arizona Water Resources Research Center in three separate processes that engaged water experts. The proposed framework provides an iterative and flexible approach centered on a bridging organization that can bring people together and keep the engagement process moving forward. As illustrated through an evaluation of the three projects, the proposed framework provides for inclusivity, interactiveness, and flexibility in engagement through guidance by a steering committee and iteratively examining the water resource management problem. While further assessment is necessary, it appears that this framework is general enough to be applicable across projects at three different scales and with three separate sets of goals, yet detailed enough to provide a tangible approach that could aid other processes where the goal is implementing and evaluating expert engagement to solve complex problems and promote social learning. Previous studies on water governance have focused predominantly on the identification of the current problems with governance. However, because humans have an important role in shaping the global water cycle, the time has come to focus on solutions. In order to further water management solutions, a better understanding of the tools needed to manage water for ecosystems and effective methods for co-producing knowledge or encouraging social learning are needed. This research provides a regional example of approaches to advance water management using a tool to assess environmental flows needs and frameworks for promoting common ground and social learning in stakeholder engagement.

Large multi-national corporations experience more and more pressure to maintain good relationships with their stakeholders, including employees. Concurrent with this, the focus of Corporate Communication management has shifted from pure communication management to relationship management. Lonmin Platinum, a mining company within the South African mining and minerals sector is no exception in this regard. In fact, due to the apartheid legacy and government regulations that are aimed at safety and equity, it is especially difficult to manage employee relationships in the mining industry. Apart from historical and environmental factors, Lonmin Platinum's task is further complicated by its diverse work-force. At the time of the study the work-force of approximately 20 000 employees consisted of literate, semiliterate and illiterate employees. In addition, the company comprised five business units, each with their own corporate identity. In order to manage relationships effectively, a company needs to understand the nature and quality of its relationships as well as which factors might influence its stakeholder relationships. Studies have already indicated that a company's corporate identity can contribute to the stakeholders' images of the company. Over time, the image impacts on the company's reputation and consequently on the stakeholders' relationships with the company. In the case of a company such as Lonmin Platinum, with an endorsed corporate identity, it can be expected that corporate identity will also play a role in the nature and quality of relationships, including employee relationships. Previous studies have investigated the link between corporate identity and relationships focussing on communication, and on behaviour elements of identity. Up until now, no examples of research of the possible influence of symbolic corporate identity elements on relationships in the South African mining industry could be traced. Against this background, the following research question was asked: What is the relationship between employees' perceptions of symbolic corporate identity elements and employer-employee relationships at Lonmin Platinum? Semi-structured interviews, focus group interviews and quantitative questionnaires were applied as data collection methods. The results confirmed that Lonmin Platinum did not have a good relationship with its employees in general. The lack of trust was seen as one of the most apparent problems. It also seemed that the employees did not understand the company's endorsed corporate identity. They, for example, did not understand the company structure and identified themselves more with the symbolic corporate identity of their respective business units than with the company itself. With regard to the correlation between symbolic corporate identity and relationships, this study indicated a relationship between employees' perceptions of how effective the company reached it objectives and the quality of its employee relationships. Company objectives, such as a safe working environment, a healthy working environment, socioeconomic empowerment and accountability, as well as a company that unites its workforce and creates a family feeling amongst the employees impacted most on employee relationships. / Thesis (Ph.D. (Communication Studies))--North-West University, Potchefstroom Campus, 2008.

Globally neonatal mortality accounts for 40% of under-five deaths. Participatory interventions where the local problems are addressed have been successful in some settings. The aim of this thesis was to describe challenges in perinatal health in a Vietnamese province, and to evaluate the effect of a facilitated intervention with local stakeholder groups that used a problem-solving approach to neonatal survival during three years. The NeoKIP trial (Neonatal Knowledge Into Practice, ISRCTN44599712) had a cluster-randomized design (44 intervention communes, 46 control). Laywomen facilitated Maternal-and-Newborn Health Groups (MNHGs) and used Plan-Do-Study-Act cycles to address perinatal health problems. Births and neonatal deaths were monitored. Interviews were performed in households of neonatal deaths and randomly selected live births. Use of health services was mapped. The primary healthcare staff’s knowledge on newborn care was assessed before and after the intervention. Neonatal mortality rate (NMR) was 16/1000 live births (variation 10 - 44/1000 between districts). Home deliveries accounted for one fifth of neonatal deaths, and health facilities with least deliveries had higher NMR. Main causes of death were prematurity/low birth-weight (37.8 %), intrapartum-related deaths (33.2 %) and infections (13.0 %). Annual NMR was 19.1, 19.0 and 11.6/1000 live births in intervention communes (18.0, 15.9 and 21.1 in control communes); adjusted OR 1.08 [0.66-1.77], 1.23 [0.75-2.01], and 0.51 [0.30-0.89], respectively. Women in intervention communes more frequently attended antenatal care, prepared for delivery and gave birth at institutions. Primary healthcare staff’s knowledge on newborn care increased slightly in intervention communes. This model of facilitation of local stakeholder groups using a perinatal problem-solving approach was successful and may be feasible to scale-up in other settings. / NeoKIP project in Vietnam

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter. Standarden kommer bli obligatorisk för företag inom EuropeiskaUnionen (EU) och dess införande planeras i dagsläget till 2015. Samtidigt som företagen måste följa lagar och standarder i sin redovisning måste de ocksåförhålla sig till sina intressenter och deras krav på företagen och de finansiella rapporterna.Det finns olika typer av intressenter och deras krav kan skilja sig beroende på vemintressenten är. Ett företags förmåga att tillmötesgå intressenterna och deras krav påverkarintressenternas syn på företaget och därmed företagets legitimitet. I uppsatsen undersöker vi vad företag anser om de ökade kraven på tilläggsupplysningar somden nya standarden för intäktsredovisning innebär och om detta kan komma att påverkaföretagens legitimitet. Resultatet av undersökningen visar att de representerade företagen anser att den nyastandarden för intäktsredovisning kommer att få en begränsad effekt på deras legitimitet.Företagen anser att de ökade krav på tilläggsupplysningar som standarden innebär är den delav standarden som skulle kunna påverka legitimiteten mest, bland annat på grund av desspåverkan på de finansiella rapporternas kvalitativa egenskaper. / Accounting for revenues is both a big and important issue. The procedure is often difficultbecause of the many different ways in which revenue can be treated in different accountingstandards and by different countries around the world. The International AccountingStandards Board (IASB) and the Financial Accounting Standards Board (FASB) have beenworking together since 2002 on harmonizing their accounting standards concerning revenues.Their ambition is one complete standard for revenues that could be applied by companies incountries worldwide. IASB has presented an exposure draft to the new standard whichreceived many reactions from different companies in different industries. Most of thecriticism has been directed to the increased amount of disclosures in the companies’ financialreports. The new standard for revenues will be mandatory for companies in the EuropeanUnion (EU) and is planned to be introduced in 2015. While companies need to adapt to accounting rules and standards they also have to relate totheir stakeholders and the stakeholders’ demands and expectations on the companies and theirfinancial reports. There are different types of stakeholders and their expectations can varydepending on who they are. A company’s ability to satisfy their stakeholders’ expectationsaffect the stakeholders’ view on the company and thereby the company’s legitimacy. In our essay we study companies’ opinions towards the increased amount of disclosures thatthe new standard for revenues requires and if this can affect the companies’ legitimacy. The result of the study shows that the opinion of the companies represented is that the newaccounting standard for revenues will have limited effect on their legitimacy. The companiesconsider the increased amount of disclosures that the new standard requires as the part of thestandard that could have the biggest effect on their legitimacy, for example through thedisclosures’ impact on their financial report’s qualitative characteristics.

2013 är det första året samtliga fyra svenska storbanker frivilligt väljer att upprätta separata hållbarhetsredovisningar. Syftet med denna uppsats är att undersöka för vilka intressenter de svenska storbankernas hållbarhetsredovisningar som avser 2012, är mest relevanta. Studiens empiri består av en kvalitativ tvärsnittsstudie som utvärderar respektive hållbarhetsredovisning och sammanfattningsvis ger en helhetsbild av fenomenet. Empirin analyseras med stöd från teorier och forskningsstudier med koppling till hållbarhetsredovisning. Studiens analys resulterar i en slutsats som visar att storbankernas hållbarhetsredovisningar är mest relevanta för storbankernas egennytta i form av ett strategiverktyg som samtidigt belyser företagsandan. / 2013 is the first year that all four major Swedish banks voluntarily choose to establish separate sustainability reports. The purpose of this study is to find out for whom the major Swedish banks sustainability reports, relating to 2012, is most relevant. The empirical part consists of a qualitative cross-sectional study evaluating each sustainability report and in summary shows an overall picture of the phenomenon. The empirical data are analyzed with support from theories and research studies related to the subject sustainability reports. The analysis results in a conclusion that indicates that sustainability reports are most relevant to the major banks self-interest as a management tool that enhance corporate culture.