At a time when biodiversity is declining, there needs to be a shift in how development projects take responsibility for lost natural values. Such a change is provided by biodiversity offsetting which give project owners an opportunity to compensate for declines in natural quality. However, offsetting for biodiversity costs money and therefore a clear business case is needed. Like all types of Corporate Sustainable Responsibility (CSR) work the expected competitive advantages are dependent on the stakeholders’ knowledge of the CSR measures. The aim of this study was therefore to explain how ecological compensation is communicated to stakeholders and why communication is carried out from the perspective of the project owner in a Swedish context. Through interviews and building on theories of CSR, stakeholders, and communication, the results from the five cases herein shows that communication is regarded as very important to most biodiversity offsetting projects. How, when and to whom the communication was directed seemed to depend on the goal which was most important to the project owner. Four goals highlighted in the results were: To gain a social licence to operate; gain new knowledge and to further the indirect increase in natural values inherent in all biodiversity offsetting projects. Also, claiming legal permits for development was a goal for most of the responding organizations. The goals influenced which stakeholders became the most important to communicate with, and different communication strategies were used for the different stakeholders. Some stakeholders could clearly be grouped into general categories, e.g. legal authorities and non-governmental organizations, but this study concluded that the heterogenous character of many of the stakeholders mentioned by the participating organizations made it difficult to categorize these into specific groups.

Submitted by Priscila Cardoso Ferreira (priscilacf@gmail.com) on 2014-12-23T19:31:00Z No. of bitstreams: 1 sistemas-informacao-ferreira-dissertacao v12.pdf: 5621324 bytes, checksum: 4b95a694e4ceb6167062833de70d8cb0 (MD5) / Approved for entry into archive by Ana Luiza Holme (ana.holme@fgv.br) on 2014-12-23T19:33:27Z (GMT) No. of bitstreams: 1 sistemas-informacao-ferreira-dissertacao v12.pdf: 5621324 bytes, checksum: 4b95a694e4ceb6167062833de70d8cb0 (MD5) / Made available in DSpace on 2015-01-05T11:29:15Z (GMT). No. of bitstreams: 1 sistemas-informacao-ferreira-dissertacao v12.pdf: 5621324 bytes, checksum: 4b95a694e4ceb6167062833de70d8cb0 (MD5) Previous issue date: 2014-12-03 / O dado e a informação passaram a ser vistos como recursos essenciais e ativos preciosos das organizações. Nas últimas décadas, as empresas investiram maciçamente em projetos de Tecnologia da Informação (TI) que visavam ter uma melhor gestão dos seus dados com o propósito de ganhar vantagem competitiva. Apesar de ter evoluído, trata-se de um assunto não totalmente resolvido: as organizações continuam em busca de soluções que, efetivamente, organizem seus dados de maneira íntegra e garantam seu crescimento sustentável. Esta pesquisa pretendeu investigar, sob a ótica dos atores envolvidos nas grandes projetos de organização, integração, gestão, governança dos dados na empresa, o efeito que o histórico dessas iniciativas proporcionou em uma instituição de grande porte nacional. A partir da análise iterativa do ciclo de negociação dos grupos constituídos pelos atores envolvidos, além de tentar traçar a trajetória em que se deu essa história de dados na empresa, também se pretendeu investigar a dinâmica presente nas iniciativas e o quanto ela, por meio dos stakeholders envolvidos, influencia nas iniciativas atualmente existentes na organização. Para suportar esse objetivo, o trabalho se baseou nas categorias conceituais da Abordagem Multinível (DINIZ; POZZEBON; JAYO, 2009; POZZEBON; DINIZ, 2012) – Contexto, Processo e Conteúdo, identificando os Grupos Sociais Relevantes que interagiram no processo de negociação para implantação da tecnologia, na busca pela melhor solução de dados que atendesse à empresa em um mercado em constante movimento e na tomada de decisões que direcionam a prática deste processo. Tratou-se de um estudo exploratório realizado com entrevistas semiestruturadas com gestores de TI e negócios envolvidos que tiveram alguma interação ou influência com algumas iniciativas na empresa. A análise dos resultados revela aspectos que poderão contribuir de forma a deixar cada vez mais evidente a interferência dos stakeholders nas soluções de tecnologia e o quanto isso pode ser uma ameaça para o uso efetivo do dado como um ativo da empresa e, assim, garantir sua sobrevivência e seu desenvolvimento, caso os incentivos não estejam alinhados.

Cette thèse de doctorat en géographie sociale et politique analyse les jeux d’acteurs dans la gouvernance foncière au Cameroun à l’aune des affectations foncières à des fins agro-industrielles qui y prévalent et qui ont pris des proportions ces dernières années suite à la politique économique axée sur l’attractivité des investissements directs étrangers adoptée par les autorités camerounaises dans la perspective du développement. Cette situation a fondamentalement induit une intensification des investissements dans le domaine de l’exploitation des ressources naturelles et spécifiquement de la ressource foncière. Ce qui n’a pas manqué d’attirer l’attention des médias et Ong tant locaux qu’internationaux qui accusent d’accaparement des terres les firmes agricoles étrangères qui y sont actives. Eu égard à ces griefs, le but de cette étude est d’apporter des éléments de clarification sur la situation qui y prévaut vraiment. Car, même si les compagnies agricoles étrangères ayant acquis ou sollicitant des terres au Cameroun ne sont pas vertueuses ; se focaliser sur elles comme étant les princes de la turpitude alors que les acteurs étatiques locaux en charge des politiques publiques en matières foncière seraient, par nature, des parangons de vertu n’est pas la bonne approche. Cette étude trouve son fondement dans le fait que plusieurs catégories d’acteurs aux intérêts divers et variés structurent l’écosystème des transactions foncières agro-industrielles au Cameroun. / This doctoral dissertation in social and political geography analyzes the actors' play in land governance in Cameroon in the light of the land uses for agro-industrial purposes that prevail and which have taken proportions in recent years following the policy economic policy focusing on the attractiveness of foreign direct investment adopted by the Cameroonian authorities in the perspective of development. This situation has fundamentally led to an intensification of investments in the field of exploitation of natural resources and specifically land resources. This has not failed to attract the attention of both local and international media and NGOs who accuse foreign agribusinesses active in the country of land grabbing. In view of these grievances, the purpose of this study is to provide clarification on the situation that really prevails. For, even if foreign agricultural companies having acquired or soliciting lands in Cameroon are not virtuous; to focus on them as princes of turpitude, while local state actors in charge of public land policies would be, by nature, paragons of virtue is not the right approach. This study is based on the fact that several categories of actors with diverse and varied interests structure the agro-industrial land transactions ecosystem in Cameroon.

Hållbarhetsredovisning, i vilken företag kan redovisa sitt hållbarhetsarbete avseende miljö, social och ekonomisk karaktär, har utvecklats allt under årens gång. Hållbarhetsredovisning ses som ett viktigt kommunikationsmedel för företag att kunna förevisa en ansvarsfull verksamhet, genom sitt arbete och förehavande avseende hållbarhet, till sina intressenter. I samband med hållbarhetsredovisningen identifierar företag de intressenter som är viktiga för deras verksamhet samt vad företaget väljer att redovisa. Genom kvalitativa intervjuer med respondenter från fem stycken svenska börsnoterade företag, har vi gjort en ansats till att försöka besvara frågan hur företag identifierar och engagerar sina intressenter avseende hållbarhetsredovisningen och om intressenterna har någon påverkan på vad som redovisas. Analysen visar på att företag har varierande tillvägagångssätt vad gäller intressentidentifiering. Samtliga identifierade intressenter utgjordes av primära intressenter, såväl interna som externa. Det föreföll som att de intressenter som fick mest uppmärksamhet var de som var avgörande för företagens existens. Dessa intressenter kunde i några fall ha en påverkan för hur redovisningen var skriven. Samtliga företag i undersökningen engagerade sina intressenter kontinuerligt i olika dialoger, vilket även kunde ske på intressenters initiativ. På detta sätt försäkrade sig företagen om att hållbarhetsarbete och redovisning levde upp till intressenternas informationsbehov. Dock framkom att de i flesta fall hade liten påverkan på hållbarhetsredovisningen.  Mestadels gjordes endast modifikationer på vad som redovisades under de av företagen fastställda hållbarhetsområden. / Sustainability reporting, in which firms can display their sustainability efforts regarding environmental, social and economic character, has developed through the years. Sustainability reporting is considered an important means of communication, where firms can portray a responsible organization through their work and activities regarding sustainability, to their stakeholders. Firms identify their stakeholders of essence for their organization as well as the content, in conjunction with the sustainability report. We have made an attempt trying to answer the question how firms identify and engage their stakeholders, in regards to the sustainability report and if stakeholders can influence what is reported, through qualitative interviews with respondents from five Swedish listed firms. The analysis indicates that firms identify their stakeholders in different ways. All the identified stakeholders were regarded as primary stakeholders, internal as well as external. It seemed like most attention were given to the stakeholders significant for the firms’ existence. These stakeholders could in some cases influence on how the report was written. All firms that participated in the study were engaging with their stakeholders on a regular basis in different dialogues, which could take place by the initiative of the stakeholders’.  The firms got reassurance in this way, that their work with sustainability and reporting were satisfactory to the stakeholders’ need of information.  Though the result shows that stakeholders had very little influence over the sustainability report. Mostly the firms only did some modification under what was reported, under the already established sustainability areas.

Background: This paper focuses on nature and role of relationships in small hospitality firm in the Southern Italian context. Based on previous literature relationships in small firms are highly related to trust, common understanding and mutual benefits.     Purpose: Aim of the paper is to explore how the role and nature of external stakeholders’ relationships creates perceived value with small family business by the theoretical framework developed by the authors. Methodology: To answer the research question an empirical research was conducted and data was collected through semi-structured interviews using guidelines inspired by previous studiesThrough a content analysis of data collected and reports from the local government. Participants in the sample consisted of native Italians, living in the Metropolitan city of Naples. Participants were grouped in five categories along with the family firm itself, external stakeholder groups as business partners, competitors, residents and local government representative members. Total of 14 interviews were conducted. The Data was coded using the software Nvivo. Results: The study suggest that relationships in the specific context of Hospitality in Southern Italy is based on personal level and have trust, respect and understanding as the fundamentals. The result also revealed that small family run B&B prefers family over non-family members. Tension and conflicts are then solved through understanding and trust. Conclusion: In brief this research contributes to the family businesses and stakeholder literature in the specific context of Italian hospitality industry. The theoretical framework has been updated by the emerging findings from the qualitative analysis.

Ekonomisk information är användbar för samtliga företag och deras intressenter som beslutsunderlag och för att ge information om företagets ekonomiska ställning. Företag måste ta hänsyn till de olika intressenternas informationsbehov och intressen med den ekonomiska informationen för att kunna förse samtliga intressenter med relevant information. De anställda är en intern primär intressent som har väsentlig betydelse för ett företag. Dock har tidigare forskning mestadels fokuserat på företagets kommunikation av den ekonomiska informationen till de externa intressenterna. Därför är det intressant att istället studera hur kommunikationen av ekonomisk information till de anställda ser ut och om de anställda har tillräcklig kunskap angående den ekonomiska informationen. Syftet med denna uppsats blir följaktligen att skapa en förståelse för hur kommunikation av ekonomisk information ser ut internt i företag. Syftet uppnås genom kvalitativa intervjuer med både sändaren av den ekonomiska informationen samt de anställda, alltså mottagarna. Studiens resultat visar att det föreligger ett kunskapsgap på grund av den bristande interna kommunikationen av ekonomisk information. Detta har sin grund i att de anställda har begränsad kunskap angående den ekonomiska informationen och sändarna av den ekonomiska informationen inte alltid tar hänsyn till de anställdas kunskap. Resultatet visar också att det föreligger ett informationsgap även om de anställdas informationsbehov av den ekonomiska informationen anses vara uppfyllt. Detta beror på att det överlag inte finns tillräcklig med förståelse vad ekonomisk information innebär och därav uppstår ett informationsgap då de anställda inte förstår vilken ekonomisk information som behövs för att tillgodose deras intressen. / Economic information is useful for all companies and its stakeholders for decision-making and to provide information about the company’s financial position. The company has to consider the different needs of information and interests of the various stakeholders with the economic information in order to provide relevant information to all stakeholders. Employees’ are an internal primary stakeholder that plays an important role within a company. However, previous research has mostly focused on the company's communication of economic information to external stakeholders. Thus, it is interesting to study how communication of economic information to employees looks like and if employees have sufficient knowledge about the economic information. The purpose of this paper is to create an understanding of how communication of economic information looks within companies. The purpose is achieved through qualitative interviews with both the sender of the economic information perspective and the employees', the receivers. The result of the study shows that there is a gap of knowledge due to the deficient internal communication of economic information. This is due to the fact that employees have limited knowledge about the economic information and the senders of the economic information do not always take into account the employees' knowledge. This is because there is generally insufficient understanding of what economic information means and therefore an information gap arises because employees do not understand which economic information that is needed to satisfy their interests.

I takt med en ökad efterfrågan på information, där den finansiella informationen inte anses vara tillräcklig för att tillfredsställa företagens alla intressenter, har ett växande intresse för företagens arbete och ställningstagande gällande hållbarhetsarbete vuxit fram. Den ökande efterfrågan har medfört att fler företag väljer att rapportera sitt hållbarhetsarbete för att tillgodose intressenters krav och intressen. Resultatmanipulering handlar i kontrast till detta om att vilseleda företagets intressenter. Intressen mellan företagsledningen och intressenterna kan skilja sig åt vilket kan ge upphov till en informationsasymmetri mellan parterna samt innebära att Corporate Social Responsibility (CSR) implementeras av flertalet olika anledningar. Tidigare forskning som har studerat sambandet mellan CSR och Earnings Management (EM) har inte enats om huruvida sambandet är positivt eller negativt, då resultaten har varierat. Detta har resulterat i följande problemformulering där vi utifrån tidigare forskning antar att ett samband kan observeras i nordiska länder: Finns det ett samband mellan EM och CSR i börsnoterade bolag i Sverige, Norge, Danmark och Finland? Är det någon skillnad mellan svenska bolag mot norska, danska och finska bolag med avseende på EM respektive CSR? Studiens utgångspunkt är tidigare forskning och teorier som behandlar begreppen CSR, EM samt agentteorin, intressentteorin och CSR-pyramiden. Tidigare forskning om EM ligger till grund för att mäta förekomsten av diskretionära periodiseringar (DA) genom The Modified Jones model och utöver detta utmanar vi modellen med en alternativ beräkningsmetod. Grunden till studiens hypoteser och forskningsfråga utgörs av en kvantitativ metod med ett deduktivt angreppssätt, en objektivistisk kunskapssyn samt en positivistisk verklighetssyn. Datamaterialet har inhämtats från databasen Thomson Reuters Eikon och bearbetningen av denna information har sedan genomförts i Excel samt statistikprogrammen Minitab och STATA. Vidare har regressionsanalyser utförts med diskretionära periodiseringar som den beroende variabeln samt ANOVA-test för att undersöka skillnader i medelvärden mellan länderna i fråga om CSR-initiativ. Resultatet visar att det inte förekommer något samband mellan EM och CSR i börsnoterade bolag i Sverige, Norge, Danmark och Finland, då inga signifikanta resultat kan utläsas. I studien observerades däremot att det förekommer signifikanta skillnader i förekomsten av EM mellan länderna där förekomsten är lägst i svenska noterade bolag. Vidare påvisar resultatet att när ESG delas upp i Environmental, Social och Governance samt jämförs mot EM, finns inget generellt samband men på liknande sätt kan signifikanta skillnader observeras mellan länderna. Slutsatsen av studien är därför att variationen i EM inte kan förklaras av CSR, mätt i ESG-score, samtidigt som det förekommer genomsnittliga skillnader i EM mellan börsnoterade bolag i nordiska länder.

Bakgrund: Forskning visar att svenska idrottsföreningar besitter grundläggande värden som är att betrakta som samhällsnyttiga. Svenska idrottsföreningar erhåller likaså ett ekonomiskt stöd från den offentliga sektorn som ett erkännande av dess samhällsnytta. Likväl har svenska idrottsföreningar börjat arbeta med CSR likt företag för att bidra till samhället. En av dessa svenska idrottsföreningar är Brynäs IF som arbetar med ett omfattade CSR-arbete trots att deras kärnverksamhet, dvs. idrotten i sig, redan bidrar med samhällsnytta. Syfte: Syftet med studien är att bidra med en ökad förståelse varför Brynäs IF arbetar med CSR trots att deras kärnverksamhet redan bidrar med samhällsnytta och om CSR-arbetet har betydelse för huvudsponsorerna. Metod: Forskningsdesignen som tillämpades var en fallstudie för att beskriva det enskilda fallet Brynäs IF. En kvalitativ metod med intervjuer användes som angreppssätt för att bidra med en ökad förståelse. Slutsats: Anledningen till att Brynäs IF arbetar med CSR beror på olika saker. Dels tillmötesgår de kraven från huvudsponsorerna. Dels erhåller de även ökade sponsorintäkter i och med CSR-arbetet. Studien visar även att CSR-arbetet är en väsentlig anledning till varför huvudsponsorerna sponsrar Brynäs IF. / Background: Research shows that Swedish sport organisations possesses socially useful values. Swedish sport organisations obtain as well economic support from the government as a recognition of their socially beneficial basis. However, Swedish sport organisations have begun working with CSR like companies in order to contribute to the society. One of these sport organisations is Brynäs IF, who is working with a comprehensive CSR despite their socially beneficial basis. Purpose: The purpose of this study is to increase the knowledge why Brynäs IF working with CSR despite their socially beneficial basis and if CSR is essential for the main sponsors. Method: The research strategy adopted was a case study in order to describe the case of Brynäs IF. A qualitative method with interviews was used in order to increase the knowledge. Findings: The reason why Brynäs IF working with CSR depends on different motives. First of all, they meet the requirement from their main sponsors. Secondly, they obtain a higher amount of sponsorship revenue. This study also shows that CSR is an essential reason why the main sponsors is associated with Brynäs IF.

A partir dos anos 1950, o conceito de marketing e a orientação para mercado destacaram a importância do consumidor para as empresas. Nas últimas décadas surgiu uma nova visão que propõe que as demandas de outros públicos também são relevantes, como colocam a orientação para stakeholders e a de marketing holístico, entre outras. Em alguns contextos, porém, consumidor e outros públicos têm demandas divergentes, como na indústria de alimentos brasileira atualmente. Se, por um lado, aumenta o consumo de industrializados, identifica-se que, por outro, o governo tenta mudar a composição desses alimentos para reduzir o teor de ingredientes considerados prejudiciais à saúde se consumidos em excesso e, assim como ONGs, tenta desestimular seu consumo. O presente estudo busca, por meio de uma pesquisa empírica, com amostra não-probabilística, analisar como é feita a gestão de marketing nesse contexto. Foram realizadas entrevistas semiestruturadas com sete gestores de marcas de alimentos industrializados que atuam em categorias onde o governo identifica necessidade de mudanças. O elemento de partida, por tangibilizar as decisões de gestão da marca e facilitar a abordagem do assunto, foi uma campanha de comunicação de marketing recente. As respostas foram analisadas pelo método de análise de conteúdo e os resultados indicam que, na gestão de marketing, as demandas do consumidor são as de maior relevância, até porque, sem colocá-las em evidência, há risco para o sucesso do negócio. Há algumas ações descritas pelos gestores que foram motivadas por pressões de outros públicos, como a mudança de público-alvo e de mensagem em campanhas de comunicação e a reformulação de produtos - neste último exemplo, porém, não houve adesão do mercado em dois casos narrados. Isso não significa, entretanto, que o consumidor não incorpore as discussões em torno da saudabilidade proposta por outros públicos e que, atualmente, evidenciam as demandas divergentes entre stakeholders. Um nicho, caracterizado principalmente pelo poder aquisitivo mais alto, tem interesses que vão ao encontro do que propõem o governo e as ONGs. O grande mercado consumidor, porém, ainda valoriza mais o acesso a novas categorias que se tornou possível com o recente aumento de renda no Brasil. O caminho para que as mudanças ocorram de maneira mais ampla e rápido, de acordo com os gestores, passa pela informação, de maneira a diminuir a divergência entre as demandas dos stakeholders envolvidos na questão. / In the 1950s, the marketing concept and the market orientation emphasized the importance of the consumer to companies. In the last decades, new concepts emerged, which highlight that the demand of other publics are also priorities, as state the stakeholder and the holistic marketing orientations, for example. In some contexts, however, consumers and other publics might have divergent demands, as in the Brazilian food industry nowadays. On one hand, the consumption of industrialized items increases and, on the other, government tries to change the formulation of those products to reduce the quantity of ingredients that are considered unhealthy if eaten in high levels and tries to discourage its consumption. Some NGOs are also dedicated to the subject and support the government\'s point of view. This study analyses the marketing management of brands in that context through an empirical research with a non-probability sample. In-depth interviews were conducted with seven marketing professionals of the food industry whose categories are involved in the discussions started by the Brazilian government. A recent marketing communication campaign was chosen as the starting point of the interview since it is a public expression of the brand and it could facilitate the conversation and analysis of the subject. The analytical procedure used was content analysis. The results show that consumers\' demands are the most relevant for marketing management because if the market is not satisfied, the business might be on risk. Some actions presented by the managers were motivated by pressure imposed by other publics, such as the change of the communication target for two brands and the implementation of new formulas for some products of other two brands. In these cases, however, the market did not accept the healthier options. Nevertheless, consumers are more aware of healthy habits. A niche of high-income people has demands that are closer to those presented by the government. But the average consumer, due to the recent income increase in Brazil, still places more value on having access to new categories than on making choices. In order for changes to happen faster and widely, bringing the consumers and government\'s demands closer, managers point out the need of information.

Submitted by Franciele Moreira (francielemoreyra@gmail.com) on 2017-09-15T18:05:16Z No. of bitstreams: 2 Dissertação - Antônio Carlos de Freitas Silva - 2017.pdf: 3034588 bytes, checksum: 5c0e2f3957772c07bfd32c3d625ef453 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2017-09-18T11:57:55Z (GMT) No. of bitstreams: 2 Dissertação - Antônio Carlos de Freitas Silva - 2017.pdf: 3034588 bytes, checksum: 5c0e2f3957772c07bfd32c3d625ef453 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-09-18T11:57:55Z (GMT). No. of bitstreams: 2 Dissertação - Antônio Carlos de Freitas Silva - 2017.pdf: 3034588 bytes, checksum: 5c0e2f3957772c07bfd32c3d625ef453 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-16 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / About 5% of worldwide population is deaf, and for this reason Sign Language (SL) is their natural language. The LS is not limited to communication, it is also important for learning, access to information, cultural and social interactions. A Systematic Literature Review (SR) in order to identify the papers in Software Engineering with deafs. The results of SR presents a gap in Requirements Engineering with deaf stakeholders. This work presents a approach the process for Requirements Engineering with deaf stakeholders using SL, your natural language. In development of this paper, a research group was created, containing researchers of Instituto de Informática (INF/UFG) and Faculdade de Letras (FL/UFG). This group counted with Sign Language Traders and Interpreters (TILS) and a deaf deaf teacher. The study case was a software to manage the tickets of TILS in UFG, the name is Central dos Intérpretes. / Cerca de 5% da população mundial é surda. Os surdos têm como língua natural a Língua de Sinais (LS). A LS não é limitada somente a comunicação, sendo também importante para a educação, acesso a informação, interação cultural e social. Foi realizada uma Revisão Sistemática da Literatura (RS) em busca de trabalhos de Engenharia de Software voltados para surdos. Os resultados dessa RS apresentam uma lacuna na Engenharia de Requisitos quando tratado com stakeholders surdos. Este trabalho apresenta uma abordagem para um processo de Engenharia de Requisitos com stakeholders surdos por meio da LS. Durante o desenvolvimento do trabalho um grupo de pesquisa foi formado entre pesquisadores do Instituto de Informática (INF/UFG) e Faculdade de Letras (FL/UFG). Este grupo conta com Tradutores e Intérpretes de Língua de Sinais (TILS) e uma professora surda. Com alvo foi definido um sistema para gerir as demandas dos TILS no âmbito da UFG, intitulado Central dos Intérpretes, pois era algo tangível para todos os envolvidos.