Environmental impact is a growing concern of many and work to decrease the influence on the environment are becoming more common and is in some cases even illegal for companies to disregard from. For the average person many things can be done to decrease their personal impact on to the environment such as consuming less, buying environmentally friendly goods, recycling ones garbage or buying goods that are already recycled. This study emphasizes on the subject of recycled goods since a trend of new stores has started to arise. These stores uses the basics from yard sales and flea markets but capitalize them using big scale economy.  They collect recycled goods from junkyards and through donations from companies and individuals aim to resell them. In this study a case of one of these stores called Returbutiken, located in Umeå Sweden, were acknowledged as it took the idea one step further by collecting furniture and other goods and restored them in their own carpentry. Returbutiken is an initiative made by the municipality of Umeå to recycle the goods the municipality does not need, donations from people and companies and also to collect items from the local junkyard. This also creates very cheap goods which have a much higher quality than those found at different flea markets. Thus this study was performed to investigate what motivation and what behavior the customers of this store had. Why were they shopping? Was it because of the price or was it because of their willingness to be more environmentally friendly? The behavior was researched through a comparative study through a questionnaire that was handed out at Returbutiken and compared with the answers of the same questionnaire which was answered by general people at the city of Umeå. The results show that there was a difference of behavior and attitudes between the average respondent in the city of Umeå compared to Returbutiken. People at Returbutiken were generally more committed and optimistic towards the environment than the average respondent in Umeå. The result shows that the age group of 30-45 prioritized the environment less than other age groups. This study also conducts that the general respondents in Umeå prioritized the environment less when they had a higher income.

Multinational corporations are often associated with human rights violations and devastating environmental pollutions. Despite this, non-governmental organizations, human rights groups and the United Nations Global Compact are now encouraging multinational corporations to engage in activities that are promoting peace and development for individuals in vulnerable communities and developing countries. This study is carried out in order to reach an understanding of the phenomenon of multinational corporations and their contribution to increased global development. Through an abductive content analysis and with the implementation of Archie B. Carroll’s model of corporate social responsibility, the research strives to find answers for the two selected research questions. The ambition is to combine the subjects of business ethics and peace and development in order to discuss the issues of MNC and obstacles for global development. The result shows that one cannot generalize all multinational corporations as a contributing role for increased conflict in developing countries. When peace, stability and development are in the business’ interest, the corporation should not have issues of engaging in peace-building activities that can ensure that all individuals that are affected by the business operation can benefit from its revenues.

Made available in DSpace on 2016-08-11T14:41:28Z (GMT). No. of bitstreams: 1 ArthurWPS_DISSERT.pdf: 1201730 bytes, checksum: e5e8d7a0154e8fe2268aa693dac0cedc (MD5) Previous issue date: 2014-03-28 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The ISO 26000 standard has been contributing to the development of RSE, but still retains the generic nature characteristic of previous approaches and the absence of indicators. Within this context, a guiding question is made from this research: does the lack of indicators for the rule ISO 26000 implicates with the assessment and consequently with the internalization of the socially responsible behavior by the organizations? As the main objective the research proposes: to analyze PETROBRAS sustainability report to identify how the principle of the ISO 26000 standard are internalized. As a secondary objective, the research seeks to: check whether the principle of the ISO 26000 keeps the generic form of the classical approaches to corporate social responsibility; Find out how many companies operating in exploration and production of oil and natural gas sector in Brazil implemented the ISO 26000 standard; Check for any contradictions between PETROBRAS talks over social responsibility and its actions. This research was developed in two stages, one was exploratory and the other explanatory. The method of research used was the case studied, and the company studied was Petróleo Brasileiro S/A PETROBRAS. The approach chosen for data collection was a documentary research. The research results showed that: The principle of ISO 26000 keeps the generic form of the classical approaches to corporate social responsibility; of all the 97 organizations that operate in the exploration and production of oil and natural gas segment in Brazil, only PETROBRAS states that it has implemented the ISO 26000 standard; There are contradictions between PETROBRAS talks on social responsibility and some of its actions, and finally, the generality and lack of indicators to measure the level of adequacy of the actions taken by the company and proposed actions by the principle of ISO 26000, compromises the assessment of socially responsible behavior by the organizations. / A ISO 26000 vem contribuindo com o desenvolvimento da RSE, porém ainda mantém a natureza genérica característica das abordagens anteriores e a ausência de indicadores. Dentro desse contexto, é lançada a questão norteadora desta pesquisa: A ausência de indicadores da norma ISO 26000 compromete a avaliação e consequentemente a internalização do comportamento socialmente responsável por parte das organizações? Como objetivo principal a pesquisa propõe: Analisar o relatório de sustentabilidade da PETROBRAS a fim de identificar de que forma os princípios da norma ISO 26000 são internalizados. Secundariamente busca: Verificar se os princípios da ISO 26000 mantém a forma genérica das abordagens clássicas sobre responsabilidade social empresarial; Pesquisar quantas empresas que atuam no segmento de exploração e produção de petróleo e gás natural no Brasil implantaram a norma ISO 26000; Verificar a existência de incoerências entre os discursos sobre responsabilidade social da PETROBRAS e suas ações. Esta pesquisa desenvolveu-se em duas etapas, uma de natureza exploratória e outra explicativa. O método de pesquisa utilizado foi o estudo de caso, sendo a empresa objeto do estudo a Petróleo Brasileiro S/A PETROBRAS. A técnica escolhida para a coleta dos dados foi à pesquisa documental. Os resultados da pesquisa evidenciaram que: Os princípios da ISO 26000 mantém a forma genérica das abordagens clássicas sobre responsabilidade social empresarial; Das 97 organizações que atuam no segmento de exploração e produção de petróleo e gás natural no Brasil, somente a PETROBRAS declara ter implantado a ISO 26000; Existem incoerências entre os discursos sobre responsabilidade social da PETROBRAS e parte de suas ações, e por fim, que a generalidade e a falta de indicadores que possibilitem a mensuração do nível de adequação entre as ações praticadas pela empresa e as ações propostas pelos princípios da ISO 26000, comprometem a avaliação do comportamento socialmente responsável por parte das organizações.

This study argued that the issue of non-state actors requires a comprehensive response that includes the recognition of both non-binding and binding human rights obligations of these actors. It examined critically the emerging norms on voluntary obligations, state responsibility, and direct responsibility of these actors with regard to human rights at both international and domestic levels.

This study argued that the issue of non-state actors requires a comprehensive response that includes the recognition of both non-binding and binding human rights obligations of these actors. It examined critically the emerging norms on voluntary obligations, state responsibility, and direct responsibility of these actors with regard to human rights at both international and domestic levels.

Doctor Legum - LLD / This study argued that the issue of non-state actors requires a comprehensive response that includes the recognition of both non-binding and binding human rights obligations of these actors. It examined critically the emerging norms on voluntary obligations, state responsibility, and direct responsibility of these actors with regard to human rights at both international and domestic levels. / South Africa

This dissertation deals with the Corporate Social Responsibily and highlights the importace of evaluation of CSR activities. I have chosen T-Mobile Czech Republic a.s. as an example of a socially responsible company. I evaluate one of its CSR activities by LBG methodology. Based on the analysis contained in this dissertation TMCZ can be considered as a socially responsible company. Its CSR activities are not only beneficial for the community, but also for the company itself. The purpose of this disertation is to stimulate creation CSR annual report in TMCZ and point out the importace of close monitoring of supported projects, so that it would be possible to find out the efficiency of invested resources.

The purpose of this thesis is to investigate consumers’ willingness to act socially responsible in their online fashion purchasing behaviour. Three frameworks; Theory of Planned Behaviour (TPB), Socially Responsible Consumer Behaviour (SRCB) and Consumer Social Responsibility (CNSR), constitute a foundation and have been combined in a conceptual framework. The research approach used is a qualitative research approach, and the empirical data was gathered in two semi-structured focus-groups with five and six participants. The participants were recruited by a convivence sampling method, with purposive sampling characteristics. The findings indicate that factors that influenced consumers’ willingness to act socially responsible was price, convenience, and time. Moreover, the findings show that SRCB is seen as a process, and that consumers’ stage in the process influence their willingness to act socially responsible. Lastly, it is shown that the TPB and SRCB must be considered before consumers can act socially responsible. This since consumers who have positive attitudes towards responsible actions, are susceptible to information of social and environmental issues related to their behaviour. These consumers can create enough awareness to take social- and environmental responsibility for their actions. Responsible consumers also aim to influence other consumers to take a greater responsibility. The findings of this study have contributed to further understanding within the research area of responsible consumers. Since the conceptual framework consider consumer behaviour in combination with their areas of awareness and responsibilities, this study contributes to deeper understanding of why consumers act socially responsible or not.

Dans la présente étude, la protection des droits de l’homme et la promotion du développement durable sont considérées comme des préoccupations d’intérêt général. Partant de l’hypothèse d’une surprotection par le droit international de l’investissement de l’investisseur étranger, l’auteur tente de démontrer que le rééquilibrage des droits et des obligations entre investisseurs étrangers et États hôtes de l’investissement, amorcé dans les pays développés n’est pas perceptible dans les pays du sud. En effet, l’analyse faite des politiques et cadres juridiques relatifs aux investissements étrangers des pays de l’Organisation pour l’harmonisation en Afrique du droit des affaires (OHADA) semble conforter la thèse selon laquelle les mécanismes de prise en compte des préoccupations d’intérêt général sont relativement inadéquats, ou à tout le moins, insuffisamment efficaces. Les politiques de promotion et de protection de l’investissement direct étranger (IDE) y sont privilégiées, laissant peu ou pas de place aux politiques de protection axées sur les enjeux d’intérêt général. Il en résulte donc un déséquilibre marqué entre les mécanismes de promotion mis en œuvre dans ces pays et la nécessaire prise en compte des préoccupations liées au développement durable et à la protection des droits de l’homme. En nous appuyant sur le cas des investissements miniers au Mali, la présente étude permet de mettre en lumière ce déséquilibre tout en insistant sur les faiblesses systémiques et les conditions asymétriques dans lesquelles les instruments de régulation des investissements miniers sont produit et mis en œuvre. Les pistes de réflexion suggérées privilégient des approches fondées sur la convergence, à l’échelle des pays membres de l’OHADA, des mécanismes de production et de mise en œuvre des instruments juridiques entourant les investissements étrangers. Dans cette nouvelle configuration, le pouvoir d’uniformisation et d’harmonisation de l’OHADA est fortement sollicité. / The protection of both human rights and sustainable development are viewed as real concerns of general interest in this thesis. These constitute a real challenge in international law of investments that often overprotects the foreign investor. The need to consider the general interest has been manifested in some case law before gaining the traditional way. This positive trend, consisting in including concerns of general interest remains exceptional, particularly in the investment policies and legislation in developing countries. On one hand, the legal regime of foreign direct investment (FDI) shows some disproportions of negotiating power to sign bilateral investment treaties negotiated with developed countries. On the other hand, government contracts present the same failures. Furthermore, FDI promotion and protection policies have become priorities on issues of general interest. The imbalance of the legal regime of FDI is reflected in the national investment laws in developing countries. Mining in Mali is a perfect example of the challenge of protecting the public interest in the legal framework of FDI. Avenues to find the way out have therefore been suggested in the context of the Organization for the Harmonization of Business Law in Africa (OHADA). The main goal is to promote a better protection of the general interest in Mali as well as in its other State members. These lines of thought have favored standardization of FDI in OHADA's body of law by focusing on the admission phase and the negotiation of investment treaties on behalf of the State members.

Bakgrund: OECD har tillsammans med G20-länderna beslutat att koncerner skall skatterapportera i enlighet med ett nytt underlag utifrån en ny lagstiftning, som heter Country-By-Country-rapportering (CbCr). Detta innebär att företagen skall börja rapportera bland annat betald skatt och sina anställda per jurisdiktion där företaget verkar och på så vis kommer en ökad transparens inom skatteredovisning att ske. Ur myndigheters synpunkt är detta en ändring mot det positiva, men frågan blir vad företagen och dess koncernskattechefer anser om denna ändring i skatteraportering. Syfte: Uppsatsens syfte är att identifiera och beskriva koncernskattechefers attityder till en ny lagstiftning som ändrar dagens skatterapportering genom CbCr som leder till en ökad transparens i skatteredovisningen, samt att se vad som påverkar identifierad attityd. Denna studie kommer att bidra genom att ge ett empiriskt underlag som öppnar för framtida forskning kring attityder hos koncernskattechefer vid den ökade transparensen i skatteredovisning. Studien ger också ett kunskapsunderlag för statliga myndigheter, i synnerhet skattemyndigheter, och för berörda koncerner samt svenskt näringsliv. Metod: Genom en kvalitativ metod med  intervjuer av koncernskattechefer hos 8 stora koncerner samt skatteverket har empiriskt material samlats in som leder till en vidare analys och slutsats. Slutsats: De mest framträdande resultaten i denna uppsats har varit att en del koncernskattechefer ser samband mellan skatt och socialt ansvar och är därmed positiva till implementeringen eftersom det kommer att stärka det sociala kontraktet. Andra koncernskattechefer ser risker med CbCr och ökade kostnader och därmed minskade incitamentsersättningar och har en negativ attityd till en ökad transparens i skatteredovisningen. / Background: A decision made by OECD, together with G20-countries says that Corporate Groups shall report report tax according to new guideline, called Country-By-Country-reporting. This means that corporate groups for example will report tax paid per jurisdiction and therefore will the tax transparency be increased. According to  authorities, the new implementation is positive but the question is whether the corporate groups and their corporate group tax managers will be positive or not. Purpose: The purpose of this study is to identify and explain attitudes of tax managers when a new legislation changes today´s tax reporting in the form of a CbC-report which will increase transparency in the tax reporting, and what elements are behind these identified attitudes.This study will contribute by giving an empirical material thats opens to further research about corporate group tax managers attitudes with increased tax transparency. The study also gives better knowledge for public authorities, particularly the tax authority and to concerned corporate groups. Method: Through a qualitative method with interviews with corporate group tax managers with 8 large corporate groups and tax authorities, empirical material has been gathered, which leads to further analysis and a conclusion. Conclusion: The most prominent results in this essay has been the fact that some corporate group tax managers sees the connection between tax and social responsibility and therefor are positive to the implementation because it will strengthen the social contract.Other corporate group tax managers sees the hazards with CbCr and appurtenant costs and therefor decreased incentive compensation. These corporate group tax managers have a negative attitudes towards an increased tax transparency.