Frivilligt företagsansvar för samhälls- och miljöfrågor, är en trend som vuxit sig stark de senaste tio åren. Samstämmigheten, om att dagens sätt att leva är långsiktigt ohållbart, växer och det har blivit näst intill en självklarhet att företag, ska ta större ansvar än enbart vinstmaximering. Vad hållbar utveckling praktiskt innebär är inte lika självklart som att utvecklingen idag är ohållbar. Förenklat kan perspektiven delas upp i dikotomin svag hållbarhet, stark hållbarhet. Skillnaden mellan synsätten är konsekvenserna av att erkänna problemen. Den starka hållbarheten drar mer långtgående slutsatser än den svaga, när det gäller vilka nödvändiga förändringar som måste till, för att grunden till all mänsklig verksamhet ska kunna säkras. Undersökningens ansats för att undersöka hur mening skapas till hållbar utveckling i företagskontexten är diskursanalys. En diskurs kan förklaras som en gemensam berättelse om verkligheten. Det är språket som möjliggör förståelse men det sätter också gränserna för hur omvärlden uppfattas. När det inte finns ord för ett fenomen ser människor det heller inte. Språkets meningsskapande är det som möjliggör handling men samtidigt innebär det att alternativa synsätt och handlingsmöjligheter utesluts från berättelsen. I de flesta fall samexisterar flera diskurser parallellt med varandra i det som kallas för det diskursiva fältet, där de kämpar om att nå hegemoni. Uppnår en diskurs en sådan ledande ställning omfattar den allt och alla och innehar problemformuleringsföreträdet i ämnet. Syftet med uppsatsen är att undersöka hur och på vilket sätt, den avgränsade del av diskursen, som formas i företagskontexten, begränsar förståelsen av hållbar utveckling. Hur går det då till när mening skapas till begreppet hållbar utveckling i företagskontexten? Vad utestängs och omfattas av diskursen och vilka konsekvenser får det? Diskursen om hållbar utveckling centreras kring värdeskapande. Ekonomisk, ekologiskt och socialt värde ska skapas av aktiviteten för att den ska anses hållbar. Företagen vill betrakta hållbar utveckling som en vinna-vinna situation men erkänner att kompromisser ibland är nödvändiga. Synen på hållbar utveckling liknar mest den svaga hållbarheten. Fokus för insatser ligger på effektivisering och optimering av nuvarande verksamhet. När kompromisser blir nödvändiga finns en tydlig hackordning där värdeskapande för ekonomi är viktigast och det balanseras då mot social- eller ekologisk skada. Ekonomiskt värdeskapande är en stark värdering, som effektivt utesluter många för samhället och miljön hållbara aktiviteter. Ett problem är att företagens hållbarhetsarbete i stor utsträckning liknar varandras, därför blir aldrig arbete med hållbarhetsfrågor en uthållig konkurrensfördel. Förslaget för att stärka både hållbarheten och konkurrenskraften är att utgå från cykelhjulsmodellen, som är en reviderad version av intressentmodellen och skapa en strategi som passar företaget, genom att aktivt kompromissa mellan intressen och aktiviteter. Frågan är bara om kunderna efterfrågar stark hållbarhet och i vilken utsträckning företagsledningen sitter fast i det nät av mening de själva spunnit. / Voluntarily responsibility for sustainable issues is a growing concern on corporate business agenda. Thirty years ago the business of business was business and sustainability a question for governments and society. The new trend is mainly driven by a public notion that corporations ought to be held accountable for their operations. To meet the public sense and expectations, corporations use CSR-strategy, Corporate Social Responsibility, and produce annual reports on performance, regarding social, environmental and economical issues of importance. But what is actually said in these reports, and how do they influence the discourse on sustainable development that gives the concept meaning into the business context? What is and what isn’t sustainable is judged by how convincing the argument is that the activity is linked to value creation for people, planet and profit. Profit effectively excludes actions that threatens to question the web of meaning that enable certain actions on expense of others, that might be beneficiary for society and environment. If stakeholders really would accept trade-offs which gives no man-made capital in return is however an empirical question. Moreover it is unclear to what extent the self-spun web of significance, suspends senior management from stepping outside the box.

No description available.

University, Diss.--St. Gallen, 2007.

Univ., Diss.--Salzburg, 2000.

Diss. : / Myös verkkojulkaisuna ISBN 978-951-564-961-4 (PDF).

Zugl.: Leipzig, Univ., Diss., 2009

Zugl.: Bremen, University, Diss., 2009.

<p>The Philippines is a country with a lot to offer within the tourism sector. With its 7107 islands, it offers diversity in culture and a wide range of tourism destinations. However, tourism development in the Philippines has not been as successful as its neighbouring countries. In order to develop the country as an attractive destination, collaboration is needed. The cooperation of different stakeholders as well as the importance of trust and reciprocity is vital for an effective collaboration.</p><p>Destination development within the tourism industry is seen as a collaboration or cooperation between different stakeholders who in part have something to gain in joining the collaboration. The relationship among the stakeholders may be based on previous interactions. In addition, concerning their respective involvement within the collaboration, theories argue that stakeholders do not necessarily exercise equal participation. With the use of the WOW Philippines campaign as an example of collaboration involving several stakeholders, the theories within collaboration shall be examined. At the same time, the theories will aid in researching the factors that may or may not be responsible for the advancements of thecampaign.</p><p>The purpose of this thesis is to analyze the different theories within collaboration with the WOW Philippines campaign as an example of a collaborative endeavour. This thesis is addressed to students within the discipline of tourism development for future studies.</p><p>The researcher has utilized the hypothetico-deductive method which entails the examination of three theories within collaboration. Three hypotheses formulated from these theories will be either confirmed or dismissed in the end of the study.</p><p>With the help of the hypotheses, the researcher has concluded that aspects of trust and reciprocity within collaboration are vital in its success. Although in this case, it refers to a country’s perception of trust and reciprocity. The problem domain i.e. destination development aiming on increasing inbound tourism cannot be said to be the main reason for the achievements of the campaign. It is a contributing factor, as well as, the involvement of the stakeholders. The theories are acceptable in different levels with regard to the WOW Philippines campaign i.e. they cannot be either taken as individual reasons for its advancements or proclaimed as false. These theories are intertwined which means their relevance to each other is important in the case of tourism development in the Philippines.<strong><em></em></strong></p>

The purpose of this study is to examine the accounting standard-setting process in relation to emissions rights and related liabilities in the Korean context in order to provide a better understanding of accounting issues under an emissions trading scheme (ETS). Using an interpretive inductive approach, this study comprises semi-structured, face-to-face interviews and analysis of relevant documents. Interviews were carried out with a wide range of key players, including accounting standard setters (Korean Accounting Standards Board, International Accounting Standards Board, and Autorité des Normes Comptables), accounting experts, industry and government. This study identifies how problematic accounting issues on emissions rights and related liabilities have been addressed by accounting standard setters. The key accounting issues under ETS are linked mainly with free allowances. It is found that accounting standard setters attempt to establish the most appropriate accounting standard under the given circumstances reflecting a variety of considerations, and that the most common elements affecting the development of accounting standards for ETS are the legal and economic context, the existing accounting framework, and preceding models and practices. Nevertheless, these factors affect the development of accounting standards for ETS in different ways. Accordingly, the primary accounting issues on which each standard setter concentrates vary depending on different circumstances and considerations. This study investigates the accounting standard-setting process for emissions rights by Korean accounting standard setters, from the agenda-setting stage to the final publication of the standard. The findings reinforce the importance of political factors in the standard-setting process, including stakeholders’ participation in the process, prominent stakeholders, and the motivation, methods and timing of lobbying activities. In particular, the findings have important implications for the effectiveness of lobbying. Overall, the findings confirm that accounting standards are likely to be the political outcome of interactions between the accounting standard setter and stakeholders. The findings highlight desirable factors for accounting models of emissions rights. Desirability or appropriateness of standard is judged by the extent to which stakeholders in institutional environments consider the promulgation to be legitimate or authoritative. Therefore, accounting standard setters must make greater efforts to encourage stakeholders to participate in the standard-setting process in order to ensure institutional legitimacy. The originality of this study lies in its empirical research on accounting issues for ETS from a practical point of view. In particular, in its timely and detailed investigation of Korean accounting standard setters, this study provides a broader understanding of the accounting standard-setting process in the Korean context. The study also advances legitimacy theory by offering a framework particularly applicable to accounting standard setting process, which also incorporates stakeholder theory research. The study finds support from the framework and further contributes to the related literature by reviewing legitimacy conflicts. From an accounting policy point of view, the findings have implications for both national and international standard setters and provide guidance on how to achieve high-quality accounting standards with a high degree of compliance.

This paper investigates different stakeholder groups’ perceptions on how Chinese investments contribute to the development of Ethiopia in the capital city Addis Ababa. To delimit the thesis, one recently completed infrastructural project was analyzed, namely the Light Railway Transit (LRT) in Addis. This project was a collaboration between the Ethiopian and the Chinese governments and to 85% funded by Chinese loans. By conducting twenty-six semi-structured interviews with interviewees from six strategically selected stakeholder groups, varying perceptions on Ethio-China relations and the LRT project were encountered. The main findings of the study include that the Ethio-China relations have been beneficial for the two governments and that Chinese investments have affected Ethiopia’s economic growth positively. However, in the case of the LRT project, the main observable was that it contributed to developmental image-building and failed to meet some of the other objectives pursued by it, such as providing reliable transportation service to the citizens. Moreover, experts and representatives from international organizations, the Ethiopian private sector and trade unions as well as citizens brought up problems with respect to skill transfer and working conditions related to Chinese investments, among other things. Further, they claimed that Ethio-China relations might negatively affect Ethiopia’s potential for democratization.