Spelling suggestions: "subject:"stakeholder 1heory."" "subject:"stakeholder atheory.""
211 |
Små aktiebolags syn på frivillig revision : En kvalitativ studie om vilka faktorer som påverkar efterfrågan på frivillig revisionNasrallah, Issa, Graan, David, Strand, Emelié January 2023 (has links)
Forskningsfråga: Vilka är nyckelfaktorerna som påverkar småföretags beslut att delta eller avstå från frivillig revision? Syfte: Syftet är att undersöka de faktorer som påverkar småföretags beslut att delta eller avstå från frivillig revision och att undersöka de potentiella för- och nackdelar förknippade med sådana revisioner. Metod: I denna studie används en kvalitativt ansats, där data samlas genom semistrukturerade intervjuer med tolv småföretag. För att analysera insamlade data strukturerades det empiriska materialet i olika kategorier baserad på studiens teoretiska ramverk. Insamlade data utifrån studiens intervjuer jämfördes med den teoretiska referensramen för att avslöja likheter och skillnader. Slutsats: Resultatet av studien visar att de främsta motiven för småföretag som avstod frivillig revision är att kostnaden ansågs vara onödig och alltför hög. Dessa företag är mer intresserade av andra ekonomiska tjänster så som upprättande av bokslut samt rådgivning. De företagen som genomgår frivillig revision gör det främst för att säkerställa kvaliteten på årsredovisningen, samt för rådgivning. / Research questions: What are the key factors influencing small firms’ decisions to participate or forgo voluntary auditing? Purpose: The purpose is to examine the factors that influence small firms’ decisions to participate or forgo voluntary auditing and to explore the potential benefits and costs associated with such audits. Method: In this study a qualitative approach is used, collecting data through semi-structured interviews with twelve smaller companies. To analyze collected data, the empirical material was structured into different categories based on the study’s theoretical framework. Collected data based in the study’s interviews were compared with the theoretical frame of reference to reveal similarities and differences. Conclusion: The results of the study show that the main motives för small companies that refrained from voluntary audits are that the cost was considered unnecessary and too high. These companies are more interested in other financial services such as preparing financial statements and consulting. The companies that undergo a voluntary audit do so primarily to ensure the quality of the annual report, as well as for advice.
|
212 |
Disclosed corporate misconduct: Do companies change for the better? : Exploring the effects of legal penalties and reputational damage on subsequent changes in CSR performanceHolst, Steffen January 2019 (has links)
Corporate social responsibility has attracted broad attention of scholars and practitioners over the past decades. However, organizations are at the same time frequently exposed for acts of corporate misconduct, accompanied by media coverage, public disapproval and financial penalties. This master thesis attempts to connect these two concepts by explaining changes in corporate social responsibility as a consequence of preceding irresponsibility. Based on a sample of misconduct events that were disclosed and penalized in the United States between 2010 and 2017, this work focusses on two factors that are argued to stimulate higher CSR performance. First, it is reasoned that the height of imposed financial penalties from governmental agencies leads to more responsible practices, as their unmediated effect sensitizes managers to increase measures against transgressive behavior, which aims to prevent reoccurrence and further penalties in the future. Second, the misconduct causes damage to stakeholders and thereby impairs the overall corporate reputation. Since firms are dependent on stakeholder goodwill, they will consequently increase their CSR performance to repair the reputational losses. Results from empirical data analyses confirm the positive effect of reputational damage, but give no support to the hypothesized impact of legal penalties on CSR enhancement. When assessing the effect of both factors on the subsequent behavior of the respective parent organizations, mixed and non-significant results indicate that there is no negative legitimacy spillover within the intrafirm network. The findings provide valuable implications for managers and promising directions for future research.
|
213 |
Hur svenska företag hanterar korruptionsaspekter i sin hållbarhetsredovisning : En kvantitativ studie av börsnoterade företag på Nasdaq StockholmBajenaru, Patricia, Mardini, Christian January 2023 (has links)
Korruption är ett problem som påverkar samhällen över hela världen. Företag spelar en viktigroll i kampen mot korruption. För företag är hållbarhetsredovisningen ett sätt att visa ochförklara vad företaget har åstadkommit i sitt arbete för en långsiktigt hållbar utveckling.Tidigare studier tyder på att det finns en brist på transparens och att sekretessnivån är höggällande korruption. Studierna tyder även på att olika faktorer kan påverka mängdenantikorruption som avslöjas inom hållbarhetsredovisningarna. Denna uppsats syfte är därföratt ta reda på vilken information om antikorruption som upplyses i hållbarhetsredovisningarinom företag som är noterade på Nasdaq Stockholm samt att utforska hur olika faktorerpåverkar mängden information som avslöjas i företagens hållbarhetsredovisningar. För attförklara avslöjanden om antikorruptionsupplysningar används legitimitetsteorin ochintressentteorin som synsätt. Uppsatsens metodologiska tillvägagångssätt baseras på enkvantitativ innehållsanalys med en deduktiv forskningsansats och genomfördes med ettslumpmässigt urval på 96 företag som tillämpar GRI-standards i sin hållbarhetsredovisning.Resultatet visar transparens när det gäller att företag informerar och utbildar omantikorruption, men det finns brister i transparens när det gäller riskanalyser och åtgärder somföretaget skulle ha tagit vid korruptionsrelaterade aspekter. Vidare konstaterar uppsatsen attföretagsstorleken är en betydande faktor på mängden antikorruptionsupplysningar somavslöjas, detta innebär att större företag redovisar mer och mer utförligt information.Uppsatsen bidrar till forskning om kampen mot korruption i företagets sociala ansvar.Dessutom bidrar uppsatsen med kunskap om antikorruptionsupplysningar som är en del avhållbarhetsrapporteringen inom svenska företag, som är kopplat till GRI 205-standarden.Uppsatsen tillhandahåller nya empiriska data. / Corruption is a problem that affects societies all over the world where companies play animportant role in the fight against corruption. Sustainability reports are a way for companiesto show and explain what they have achieved in their work for a long-term sustainabledevelopment. Previous studies indicate that there is a lack of transparency and that the levelof secrecy regarding corruption is high. They also suggest that different factors can influencethe amount of anti-corruption that is disclosed in the sustainability reports. This essaytherefore aims to find out what information about anti-corruption is disclosed in sustainabilityreports within companies that are listed on Nasdaq Stockholm and to explore how differentfactors affect the amount of information disclosed in the companies' sustainability reports. Toexplain disclosures of anti-corruption information, the legitimacy theory and the stakeholdertheory are used as approaches. The paper's methodological approach is based on aquantitative content analysis with a deductive research approach and was carried out with arandom sample of 96 companies that apply GRI standards in their sustainability reporting.The result shows transparency when it comes to companies informing and educating aboutanti-corruption, but there are gaps in transparency when it comes to risk analyzes andmeasures that the company would take in the event of corruption-related aspects.Furthermore, the paper states that company size is a significant factor in the amount ofanti-corruption information that is disclosed, this means that larger companies report moreand detailed information. The paper contributes to research on the fight against corruption incorporate social responsibility. In addition, the paper contributes knowledge ofanti-corruption disclosures as part of sustainability reporting within Swedish companies,which is linked to the GRI 205 standard. Hence, the paper contributes by providing newempirical data.
|
214 |
Human Rights Perspectives in InsolvencyVentajar, Danilo January 2010 (has links)
What human rights or fundamental rights of stakeholders do insolvency norms and laws affect? Will a human rights perspective help in striking a balance between the affected stakeholders? These are the primary questions addressed in this thesis. The idea that human rights values are relevant to he theoretical discussion about insolvency policy is relatively novel. Insolvency after all conjures images of banks and other creditors who are simply attempting to recover their investment. A thorough examination of the dynamics of insolvency however reveals that insolvency is not just about debt collection. It is a complex process that also implicates interests and stakes beyond the interest of banks and other creditors. Globalization further exacerbates this complexity, more so under circumstances of economic decline in the world economy. Using literature review and interdisciplinary or critical legal analysis as methods, the thesis analyzes the axiology of corporate insolvency. While “law and economics” has been identified as an influential value in policy formulation, normative values like human rights were identified to be equally relevant. The thesis draws upon stakeholder theory and corporate responsibility vis-à-vis human rights law to lay the foundation for stakeholder conflict analysis in the context of corporate insolvencies. Concluding that the likely conflict situations in corporate insolvency involve human rights, the thesis suggests the use of the proportionality principle as a balancing tool. In the functional part of the thesis, the author analyzes the relevant provisions of the Philippine insolvency law and singles out the conceptual disconnect of the law with mainstream stakeholder theory in the way it defines the term “stakeholder.”
|
215 |
Sustainable Corporate Social Responsibility practices in the mining industry: A case study of urban relocation of Kiruna CityGustavsson, Alexander, Jaslin, Sajjan January 2024 (has links)
Background: Due to the expansion of the mine in Kiruna, a large part of the city, including the city center, needs to be relocated. The town's foundations will become fragile and collapse. Purpose: This study will explore how Kiruna’s corporate social sustainability strategies align with sustainable development so that the new society will benefit the stakeholders. It will look at this from an organizational perspective and see how the Municipality in Kiruna and the local mining company LKAB have handled it. Method: An interpretative and inductive approach has been used to combine exploratory and explanatory methods to collect qualitative data through semi-structured interviews with key stakeholders. A thematic analysis is employed to identify patterns in how the various challenges are addressed, how the municipality and LKAB perceive the situation, and areas for potential improvement in the future. Conclusion: The study focuses on effectively integrating CSR, Stakeholder theory, and Sustainable Development theory to address complex sustainability challenges. The study focuses on the importance of stakeholder engagement, strategies, and comprehensive CSR practices to ensure the three pillars of sustainability. This research provides valuable insights for future urban relocation projects, focusing on collaboration of sustainable planning.
|
216 |
Examining the Integration of Environmental, Social, and Governance (ESG) Priorities Into Employer Value Proposition (EVP) : A Qualitative Investigation From An Employee PerspectiveAndradi, Andradige, Eribo, Eghosa Ben January 2024 (has links)
This study investigates the integration of Environmental, Social, and Governance (ESG) priorities into Employer Value Propositions (EVPs) within the context of higher education institutions, specifically focusing on Swedish universities. The research aims to explore how ESG priorities are perceived and experienced by faculty and staff, and how these priorities align with employees' personal values and expectations. By addressing this gap, the study seeks to understand the impact of ESG integration on employee perceptions and the overall attractiveness of the university as an employer.The study employs a qualitative methodology, utilizing in-depth semi-structured interviews with faculty and staff members across multiple campuses of Luleå University of Technology (LTU). The interviews provide rich, contextual insights into the participants' views on the university’s ESG initiatives, including comprehensive environmental programs, strong social responsibility efforts, and ethical governance practices, along with the effectiveness of communication strategies in conveying these priorities.The findings reveal that these ESG initiatives significantly influence employees' perceptions of their university’s commitment to sustainable and ethical practices. Specifically, the integration of ESG priorities not only enhances employees' sense of pride and commitment but also fosters a positive work culture when these initiatives align with their personal values and expectations. The study identifies key areas where ESG efforts can be strengthened to further align with employee values, thereby shaping a compelling EVP that attracts and retains environmentally, socially, and ethically conscious talent.Theoretical implications include enhanced stakeholder alignment, while practical implications highlight improved employee engagement and satisfaction through ESG initiatives. The research contributes to the existing literature by filling the gap regarding the qualitative exploration of ESG integration in EVPs within the higher education sector from an employee perspective. Furthermore, it offers practical recommendations for university administrators to effectively communicate and implement ESG priorities, ensuring alignment with employee expectations and enhancing overall organizational attractiveness.
|
217 |
The Portrayal of Management Control Systems in Sustainability Reporting : A Study of Swedish Retail CompaniesSanfridsson, Joshua, Strid, Max January 2024 (has links)
Purpose: The purpose of this thesis is to show how management control systems are used in sustainability reporting. Theoretical perspectives: Stakeholder theory, agency theory, and institutional theory have, together with earlier literature, been applied to the empirical findings to fulfill the purpose of this thesis. Methodology: A keyword frequency analysis based on annual reports from four Swedish retail firms have been analyzed over a five-year period. In total, 18300 words have been coded and analyzed based on seven concepts. The concepts are based upon Malmi and Browns' (2008) MCS framework and consist of financial controls, budgeting, non-financial controls, planning, governance structure, rewards and compensation, and cultural controls. In addition, two interviews were held to gain additional insights into the portrayal in the sustainability reports presented by their companies. Findings: The findings show that the portrayal of MCS in sustainability reporting is more complex than previous literature suggests and that there are more ingredients that affect sustainability reporting. The results presented also indicate that companies communicate differently with their stakeholders and that some stakeholders seem to have greater importance compared to others. It is also found that some companies find it difficult to provide a sustainability report even though they practice sustainability efforts because there are no clear regulations on what to report. This study also finds that companies choose to exclude some parts and include others to present themselves as good as possible although institutional pressures limit the extent of this.
|
218 |
From Margins to Mainstream : Sex Tech Startup Stakeholders’ Lived Experiences of Ethics, Mainstream Outsidership and Strategies for Market EntryGardner, Alexandra January 2024 (has links)
Sex tech entrepreneurship navigates shifting societal norms, rapid technological innovation, and complex regulatory frameworks, presenting unique ethical and outsidership challenges. Despite valuable insights from the broader sex and tech industries on overcoming these barriers to mainstream markets, research specific to sex tech remains scarce. The initial aim is to qualitatively explore the experiences of sex tech entrepreneurs and their stakeholders, focusing on the ethical challenges and mainstream outsidership. The second aim is to discover the strategies used by sex tech startups and their stakeholders to overcome ethical and outsidership barriers to access mainstream markets. Drawing upon recorded video data from the Sx Tech Eu Conference 2023 of 15 sex tech entrepreneurs and their stakeholders, this qualitative phenomenological research explored and analysed the raw data with an inductive thematic analysis using NVivo. Three core themes emerged, including being pushed to the margins by misguided policies that censor broad swathes, overcoming barriers to the mainstream with common ground and startup common sense, and cultivating a safe haven that fortifies the sex tech ecosystem. While further research is needed on sex tech startups facing stigma and censorship, effective strategies for mainstream success are already in play.
|
219 |
Risk Identification in Public-Private Partnerships : A qualitative case study on the consideration of stakeholders in the risk identification stepCheshmmishi, Aylar, Sedin, Elsa January 2024 (has links)
A public-private partnership (PPP) is a collaborative partnership between the publicsector and a private entity. The adoption of PPPs has risen throughout the years, utilizedfor developing cultural infrastructure. With the increase in opting for PPPs, the numberof failed PPPs has shown to be due to inefficient risk management procedures. This thesisdelves into the realm of public-private partnerships (PPPs) and examines the integrationof stakeholder management in the risk identification process, aiming to answer thefollowing research question: How do the public sector and private sector in a public-private partnership respectivelyconsider stakeholder management when identifying risks? Through a qualitative single case study of a PPP project in Sweden, the research aims toprovide insights into how key actors in PPPs consider stakeholders when identifyingrisks. The study emphasizes the importance of stakeholder theory in enhancing riskidentification practices within the context of collaborative ventures. By exploring thecomplexities of PPPs and the dynamics of stakeholder engagement, this researchcontributes to the existing literature on effective partnership arrangements and riskmanagement in public-private partnerships (PPPs). The findings highlight thesignificance of incorporating stakeholder perspectives in risk identification strategies tofoster successful outcomes in PPP projects. To answer the research question, semi-structured interviews were conducted with thepublic and private entity involved in the PPP chosen for the case study. This study notonly offers theoretical implications for understanding the interplay between stakeholdertheory and risk management but also provides practical insights for organizations seekingto establish and maintain successful PPPs. The research underscores the critical role ofclear project objectives, defined partnership responsibilities, communication, andcollaboration in sustaining long-term partnerships. By bridging the gap betweenstakeholder theory and risk management, the study offers a theoretical contribution forunderstanding how stakeholder engagement can enhance risk identification strategies in PPP projects. Overall, this thesis contributes to advancing knowledge on stakeholder considerations inPPPs and offers recommendations for enhancing risk identification measures incollaborative ventures.
|
220 |
Technology Transparency in Annual Reports : An Analysis of Non-Financial ReportingAllard, Rikard, Samuelsson, Fabian January 2024 (has links)
Purpose: The purpose of this thesis has been to investigate how companies report non-financial information and specifically volatile subjects such as technology. There are several different new technologies that all have different maturities which can affect how they are reported in annual reports. This thesis aims to understand how reporting of technology is affected by innovation, investments and stakeholder expectations. Theoretical perspectives: Stakeholder theory has been used as a primary theoretical background and framework, in conjunction with agency theory to gain a deeper theoretical understanding of non-financial reporting. Methodology: 30 annual reports from five years (2018-2022) and six tech-companies listed on the Swedish stock market have been content analysed with the use of a variation of keyword frequency analysis. The sample companies represent different segments within the tech-industry to provide the thesis with a wider perspective. Furthermore, the method of this thesis has been a mixture between a positivist ontology with constructivist epistemology and the chosen theories has been used in an abductive manner where findings are reflected against the theories. Additionally, the method of data collection has been a mixture between quantitative and qualitative methods, where qualitative data has been quantified and analysed graphically. Findings: The findings indicate that the sample companies seem to be aware of their stakeholders' perception of them as tech-companies, which affect how they report on technology. It is likely that tech-companies increasingly report on new technologies to maintain their perception as tech-companies. Furthermore, the findings suggest that companies report more heavily on technologies when investments into the given technology have been made. The findings are in line with concepts from both agency theory and stakeholder theory.
|
Page generated in 0.0323 seconds