La thèse vise à étudier la stratégie des clubs sportifs à travers leur évolution dans la hiérarchie compétitive. Elle s’appuie dans une première partie sur la discussion des apports de la théorie des parties prenantes, du leadership et de la théorie des conventions pour proposer un modèle d’analyse de la dynamique stratégique d’un club, ainsi qu’une typologie de configurations stratégiques. Dans une deuxième partie, la thèse confronte ce modèle à une étude longitudinale de trois clubs de basket-ball sur une quarantaine d’années. Les trois cas permettent d’analyser quatre types de configurations stratégiques : de croissance, de consolidation, de redéploiement, de sauvegarde.Les résultats de la thèse mettent en évidence quatre types de trajectoire correspondant à la succession de différentes configurations stratégiques. Les points d’inflexion apparaissent lorsque la stratégie n’atteint pas les effets attendus. La trajectoire stratégique, basée sur le résultat sportif, caractérise de la dynamique stratégique d’un club par l’enchaînement dans le temps des configurations. / The thesis aims at studying the strategy of sports clubs through their evolution in the competitive hierarchy. It is based in part on discussion of the contributions of the stakeholder theory, leadership and theory of conventions to propose an analytical model of the strategic dynamics of a club and a typology of strategic configurations. In second part, the thesis confronts this model to a longitudinal study of three basketball clubs on forty years. The three cases allow to analyze four types of strategic configurations : growth, consolidation, redeployment, safeguard.The results of the thesis reveal four types of trajectory corresponding to the succession of different strategic configurations. The inflection points occur when strategy does not achieve the desired effects. The strategic trajectory, sports result oriented, characterizes the strategic dynamics of a club by the sequence of configurations over time.

Corporate social responsibility (CSR) has been a subject of increasing interest among academics and business practitioners globally. This thesis contributes to the discourse on CSR in the context of the Nigerian oil industry with regard to corporate-community relations. Specifically, the thesis constitutes a critique of CSR initiatives by multinational oil companies (MOC) operating in the Niger Delta region and their impact on the traditional livelihoods of local communities. The research attempts to understand the link between CSR and Psychological contract from the perspective of both the host communities and the MOCs. This thesis examines community perceptions, expectations and seeks to interpret the relationship between the host communities and the MOCs. The study provides empirical data through the use of twenty-eight semi-structured interviews and three focus groups. This is significant given that most of the research conducted into CSR in this region has been limited to descriptive and extensive theoretical explanations. Findings from the research suggest that the relationship between the host communities and the MOC is a very complex one and that the impact of the MOCs activities can be interpreted from the host communities’ negative actions. The thesis makes an important contribution to the emerging literature on social license to operate (SLO) and in what manner the local communities seek to enforce it. It also offers an alternative approach to CSR based on need assessment and stakeholder involvement rather than corporate obligations and expectations from society in general.

Titel: Lönsam CSR: Behöver företag immateriella tillgångar för att tjäna på CSR? Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Anita Johansson och Rikard Andersson Handledare: Jan Svanberg Datum: 2018 – maj Syfte: Syftet med studien var att undersöka om immateriella tillgångar förmedlar eventuella samband mellan CSP och CFP i båda riktningar. Syftet var också att undersöka om tillväxtfasen påverkar styrkan på sambandet. Metod: Studien antar en positivistisk forskningsfilosofi med en hypotetisk-deduktiv ansats. Sekundärdata har samlats in från databasen Thomson Reuters. Studien är av longitudinell design där data har inhämtats från elva år och sedan analyserats i SPSS. Resultat & slutsats: Resultatet ger bevis för att de immateriella tillgångarna agerar som en partiell medlande funktion i det positivt dubbelriktade sambandet mellan CSP och CFP. De immateriella tillgångarnas påverkan på CSP eller CFP beroende på tillväxtfas visar dock inte något entydigt resultat och kan således inte styrkas. Examensarbetets bidrag: Studien ger bevis för att det finns en partiell medlande effekt från de immateriella tillgångarna i det dubbelriktade sambandet mellan CSP och CFP. Även om vårt resultat med tillväxt som variabel inte styrks kan detta ligga till grund för vidare forskning och har trots allt bidragit till mer kunskap. Vårt resultat bidrar till teoretisk kunskap som framtida forskning kan bygga vidare på samtidigt som företagsledare kan satsa på immateriella tillgångar och nå finansiella mål. Förslag till fortsatt forskning: Ett förslag till fortsatt forskning är att göra en studie som också inkluderar de företag som inte självmant lämnat in sin rapportering. Detta kan skapa ett mer jämförbart resultat. Eftersom vår studie inte får något resultat på företagets tillväxttakt hade det varit intressant om vidare forskning ser detta ur en annan aspekt. Eftersom det tar tid att bygga upp immateriella tillgångar och detta kan förklara varför företag i tillväxt inte har stärkt effekt från de immateriella tillgångarna. Således kan det vara relevant att göra ett urval av de företag som har haft tid att bygga upp sina immateriella tillgångar för att se om dessa företag visar starkare effekt under några år med hög tillväxt för att sedan visa sämre effekt vid en stagnerad tillväxt. / Title: Profitable CSR: Are intangible assets necessary to earn money on CSR? Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Anita Johansson and Rikard Andersson Supervisor: Jan Svanberg Date:  2018 – may Aim: The purpose of this study was to investigate whether intangible assets constitute the missing link in the bidirectional relationship between CSP and CFP. The aim was also to investigate if the growth phase affects the strength of the relationship. Method: The study assumes a positivistic research philosophy with a hypothetical-deductible approach. Secondary data have been collected from the database Thomson Reuters. Time perspective that has been used is called longitudinal design using data from eleven years and this data has been analyzed in SPSS. Result & Conclusions: The result provides evidence that intangible assets act as a partial mediator of the positive bidirectional relationship between CSP and CFP. However, the impact of intangible assets in the bidirectional relationship between CSP and CFP depending on growth phase does not show any evident result and cannot be established. Contribution of the thesis: The study provides proof that there is a mediating effect from the intangible assets of the bidirectional relationship between CSP and CFP. Even though our result of growth as a variable is not strengthened, this can be the basis for further research and, in spite of everything, has contributed to more knowledge. Our results contribute to the theoretical knowledge that future research can build on while corporate executives can invest in intangible assets while achieving financial goals. Suggestions for future research: One suggestion for future research is to include private companies who are missing public sustainable reporting. If another selection is included, it can make the result more justified. Since our study did not bring an evident result about the impact of the growth phase it would have been interesting if further research could be a comparative study. Since it takes time to build up intangible assets a comparison between the same companies during a period of high growth to a period of stagnant growth, could show a more evident result of the impact of the intangible assets.

Hållbarhet har varit föremål för debatt de senaste decennierna. Företag har i olika stor utsträckning hängt med och anpassat sig till utvecklingen, fler och fler väljer att hållbarhetsrapportera. Med tiden kommer alltfler krav från samhället som företagen anpassar sig efter och en relativt ny trend som går att urskilja är den om extern granskning av hållbarhetsrapporter. Plötsligt räcker det inte längre med att enbart hållbarhetsrapportera utan det ska dessutom finnas en tredjepartsgranskning. Det vi kan se är att allt fler börsnoterade bolag låter hållbarhetsrapporten granskas av en extern part. Syftet med denna studie är att studera varför börsnoterade bolag på OMX Nasdaq Stockholm, som hållbarhetsrapporterar enligt GRI, låter sina hållbarhetsrapporter bli granskade av en extern part. Studien är av kvalitativ karaktär och består av åtta semistrukturerade intervjuer. Respondenterna valdes ut med utgångspunkt i att de ska vara ansvariga för hållbarhetsrapporteringen i bolagen vilken har utvecklats i enlighet med GRI:s riktlinjer. Studien visar att legitimitetsteorin, intressentteorin och den institutionella teorin kan förklara varför de börsnoterade bolagen i studien låter hållbarhetsrapporten granskas av en extern part. De svar som respondenterna har givit har bekräftats av teorierna. I studien kunde vi se att majoriteten av bolagen motiverar den externa granskningen på liknande vis. Trovärdighet, transparens och kvalitet är de faktorer som framstår som de största anledningarna till extern granskning. En annan slutsats som kan dras är att många av de studerade bolagen motiverar den externa granskningen med att intressenter värdesätter detta vilket leder till att många bolag väljer tredjepartsgranskning. Avslutningsvis framkommer det även att den externa granskningen av hållbarhetsrapporten inte enbart bidrar med något externt utan även internt i form av interna förbättringsområden, vilket motiverar börsnoterade bolag i denna studien till att låta hållbarhetsrapporten granskas av en extern part. / Sustainability has been the subject of debate in recent decades. Many companies have more or less been involved in the development, and we have increasingly seen companies begin with sustainability reporting. Companies have more or less adapted to the development. More and more companies choose to report for sustainability. The demands from the society are increasing with time. Companies adapt to these demands and a relatively new trend that can be seen is the external review of sustainability reports. Suddenly, it is no longer sufficient to solely report sustainability, but there is also a need for a third party review. What we can see is that more and more listed companies allow their sustainability report to be reviewed by an external party. The aim of this study is to examine why listed companies on OMX Nasdaq Stockholm, of which report for sustainability in accordance with GRI, let their sustainability reports be externally reviewed by an external party. The study is qualitative in nature and contains eight semi-structured interviews. Respondents were selected on the basis that they should be responsible for sustainability reporting in the companies, of which has been developed in accordance with GRI guidelines. The study shows that legitimacy theory, stakeholder theory and institutional theory can explain why the listed companies in this study let their sustainability report be reviewed by an external party. The answers that the respondents have given have been confirmed by the theories. The study shows that the majority of companies motivate the external review in a similar manner. Credibility, transparency and quality are the factors that appear to be the main reasons for external reviewing. Another conclusion that can be drawn is that many companies motivate the external review with saying that stakeholders value it, which leads to many companies choosing third party review. Finally, it is also found that the external review of the sustainability report not only contributes with something externally but also internally in terms of internal improvement areas, which motivates the listed companies in this study to allow the sustainability report to be reviewed by an external party.

Made available in DSpace on 2009-11-18T19:01:16Z (GMT). No. of bitstreams: 1 ACF29E.pdf: 391358 bytes, checksum: 21e502f2cc5c3436a864a9b637a01970 (MD5) Previous issue date: 2008 / The discussion about corporate obligations toward the various stakeholders began in the postindustrial era and developed to culminate in the creation of rules, regulations, programs and projects focusing on the dissemination and promotion of what we know today as corporate social responsibility (CSR). In this context, satisfying this new demand and adopting social policies emerge as a determining factor in defining organizational strategies. Nevertheless, some questions are raised when we examine the subject, such as: To what extent should organizations intervene in society? Is the decision for the organizations to adopt a socially responsible attitude really linked to promoting social well being, or is it only a commercial strategy? How does social marketing relate to CSR projects? The study herein, based on the concept and understanding of CSR theories, stakeholders and social marketing, has sought to find evidence of this relationship, in the light of the Global Compact (GC). It was decided to use the multi-case study methodology, considering the possibility of explaining the reasons why the decisions were taken, how they were implemented and what was the outcome. Interviews, supported by previously prepared scripts, were held with CSR managers, employees from other areas of the organizations, and specialists on the subject. Complementary research studies were made in various sources, such as the website of companies under analysis, their sustainability reports, and the GC websites in Brazil and the United Nations (UN). The results obtained show that the organizations have worked increasingly with CSR projects, but the efforts have not been focused. Special mention is given to the programs that create major impact on the company¿s image and reputation, such as projects competing for prizes and participating in the formation of rankings or socially responsible organizations. From the view of Carroll¿s Pyramid (1991) for CSR, it is found that the projects are predominantly focusing on ethical and philanthropic issues. The driving power of the GC, action based on learning, dialogue and partnership, is not to be found. This factor contributes to the statement that social marketing tools are used to build an ethical and socially responsible image, in detriment to effective action by the organizations to meet the social requirements of their stakeholders. The social marketing has as an objective to transform the way a specific public sees a social question and promotes behavior changes, but what has been seen is the use of marketing tools exclusively to promote the company's image. / A evolução do debate a respeito das obrigações das firmas com seus stakeholders, iniciada na era pós-industrial, culminou na criação de normas, padrões, programas e iniciativas com foco na disseminação e na promoção do que hoje se conhece por responsabilidade social corporativa (RSC). Neste contexto, o atendimento a essa demanda e a adoção de políticas sociais surgem como fatores determinantes na definição das estratégias organizacionais. Todavia, até que ponto as organizações devem intervir na sociedade? A decisão de assumir uma postura socialmente responsável está realmente ligada à promoção do bem-estar social ou é uma estratégia comercial? Como se dá a relação do marketing social com as iniciativas de RSC? O presente estudo buscou, a partir da conceituação e do entendimento das teorias de RSC, dos stakeholders e de marketing social, identificar evidências dessa relação, à luz do Pacto Global (PG). Optou-se pela utilização da metodologia de estudo de caso múltiplo em três empresas concessionárias do setor elétrico brasileiro, pela possibilidade de esclarecer os motivos pelos quais as decisões de participação no PG foram tomadas, como foram implementadas e com quais resultados. Foram realizadas entrevistas junto aos gestores de RSC, funcionários de outras áreas das empresas e especialistas no assunto, além de pesquisas em websites das empresas analisadas, seus relatórios de sustentabilidade e websites do PG no Brasil e na Organização das Nações Unidas (ONU). Os resultados mostram que as organizações têm trabalhado em iniciativas de RSC sem um foco definido, destacando-se os programas com maior impacto na imagem e na reputação da empresa, que concorrem a premiações e formação de rankings, e que sob a ótica da Pirâmide de Carroll (1991) são predominantemente voltados a questões éticas e filantrópicas. A atuação sob as bases do aprendizado, diálogo e parceria, proposta pelo PG, não é encontrada, o que contribui para afirmativa da utilização das ações de RSC na construção de uma imagem ética e socialmente responsável, em detrimento da atuação efetiva na superação das necessidades sociais de seus stakeholders. O marketing social tem como objetivo transformar a maneira pela qual um determinado público percebe uma questão social e promover mudanças comportamentais, mas o que se tem visto é a utilização das ferramentas de marketing exclusivamente para a promoção da imagem da organização.

Submitted by Marco Aurélio de Sá Ribeiro (marco@atividade.com.br) on 2012-04-18T13:01:26Z No. of bitstreams: 1 TeseMarcoAuréliodeSáRibeiro-FINAL2.pdf: 1398525 bytes, checksum: bcca66760f246e63fcab3a4a0f5dc81c (MD5) / Rejected by ÁURA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br), reason: Prezado aluno Marco Aurélio, A Tese foi refeitada porque está faltando a folha de aprovação com as assinaturas dos membros da banca.Favor incluir no PDF e submeter novamente para aprovação. Áurea SRA on 2012-06-14T13:29:53Z (GMT) / Submitted by Marco Aurélio de Sá Ribeiro (marco@atividade.com.br) on 2012-06-23T21:46:59Z No. of bitstreams: 1 TeseMarcoAuréliodeSáRibeiro-FINAL3.pdf: 1763891 bytes, checksum: 1d9875035ec8bd7adfd95261e7893e9c (MD5) / Approved for entry into archive by ÁURA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2012-06-25T12:16:39Z (GMT) No. of bitstreams: 1 TeseMarcoAuréliodeSáRibeiro-FINAL3.pdf: 1763891 bytes, checksum: 1d9875035ec8bd7adfd95261e7893e9c (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-06-25T17:51:10Z (GMT) No. of bitstreams: 1 TeseMarcoAuréliodeSáRibeiro-FINAL3.pdf: 1763891 bytes, checksum: 1d9875035ec8bd7adfd95261e7893e9c (MD5) / Made available in DSpace on 2012-06-25T17:51:28Z (GMT). No. of bitstreams: 1 TeseMarcoAuréliodeSáRibeiro-FINAL3.pdf: 1763891 bytes, checksum: 1d9875035ec8bd7adfd95261e7893e9c (MD5) Previous issue date: 2012-03-19 / This thesis analyzes the relationship among governance models for sports Federations and their effectiveness in Brazil, by means of the Stakeholders Theory, and theories about sports organizations. It suggests a governance pattern model for sports entities that can increase their effectiveness in a context which the sport is relevant to the State and society. The making of this thesis is a result of wide data collection, gathered from several sources. By means of a qualitative approach, the author seeked the best possible information as well as a growing awareness on the theme. This was facilitated by the his involvement with the subject, as he has managed the direction of a Sports Federation since 2005 – Vice President of Rio de Janeiro Sailing Federation during 2005-2010, and President of the same organization during 2011-2012. Here, the key Stakeholders in sport are identified and then the parameters for good governance are presented in the following areas: regulation, results, professionalism, transparency and participation. The solution proposed helps to offer more transparency and control over sports organizations, by creating an instrumental rationality which best meets the objective interests of all Stakeholders. / Esta Tese tem como objetivo analisar a relação entre as práticas de governança para Federações esportivas e a sua efetividade no Brasil, utilizando a Teoria dos Stakeholders e teorias sobre organizações esportivas. Ela sugere práticas de governança para as entidades esportivas que podem aumentar a sua efetividade - em um contexto em que o esporte é relevante para o Estado e a sociedade. São identificados os principais Stakeholders no esporte e em seguida apresentados parâmetros para uma boa governança, divididos nos campos: regulação, resultados, profissionalismo, transparência e participação. A confecção da presente Tese abrangeu uma pesquisa qualitativa, onde foram entrevistados 26 atores do mundo do esporte e analisados Estatutos e outros documentos de Confederações esportivas. Isso foi facilitado pelo envolvimento do autor com o assunto, pois exerce a direção de Federação Esportiva desde 2005 (Vice Presidente da Federação de Vela do Estado do Rio de Janeiro, 2005/2010 e Presidente da mesma entidade 2011/2012). A solução aqui proposta ajuda a conferir mais transparência e controle sobre as organizações esportivas, criando uma racionalidade instrumental que melhor atenda aos interesses objetivos do conjunto de seus Stakeholders.

Submitted by Raphael Kentzingen (raphaelzundt@yahoo.com) on 2017-05-22T14:20:13Z No. of bitstreams: 1 Raphael Kentzingen Master's Thesis.pdf: 1655614 bytes, checksum: 34c421e362151f5352daa7df1ffdabf4 (MD5) / Approved for entry into archive by Leiliane Silva (leiliane.silva@fgv.br) on 2017-05-25T20:26:12Z (GMT) No. of bitstreams: 1 Raphael Kentzingen Master's Thesis.pdf: 1655614 bytes, checksum: 34c421e362151f5352daa7df1ffdabf4 (MD5) / Made available in DSpace on 2017-05-30T12:26:18Z (GMT). No. of bitstreams: 1 Raphael Kentzingen Master's Thesis.pdf: 1655614 bytes, checksum: 34c421e362151f5352daa7df1ffdabf4 (MD5) Previous issue date: 2017-04-11 / This study is concerned on Rio 2016 megaproject management undertaken by theprincipal project actors: The International Olympic Committee (IOC), the OrganisingCommittee of the Olympic Games (OCOG) and the Brazilian Government. Firstly, anintroduction into megaprojects precedes the explanation of two intrinsically linkedconcepts, Complexity and Risk Management. Only after that fundamental portrayal twowidely adopted theories in Megaproject research will be reviewed, namely Stakeholdertheory and Institutional theory. In light of the literature and by means of a content analysisto local and international newspapers articles, the main project related events thatoccurred shortly before, during and after the Olympic Games were extracted andcategorized. In total, twelve project related events were identified. The broader projectmanagement picture related to those issue is supported by a brief description of Rio 2016´s project governance. Finally, the paper finishes with the appeal to widen up theacademic research on the complexity of the Olympic Games as there is a lackingexplanatory and evaluative capability of the aforementioned theories in assessing the mainconceptual undertakings of such a particular megaproject. After all, the unexpected issuesthat the abovementioned actors had to manage are best described by four impactingmegaproject dimensions: The political impact, the aesthetic impact, the economic impactand the technological impact. / Este estudo tem como foco a gestão do megaprojeto Rio 2016 realizada pelos principaisatores do projeto: o Comitê Olímpico Internacional, o Comitê Organizador dos JogosOlímpicos e o Governo Brasileiro. Em primeiro lugar, uma introdução em megaprojectosprecede a explicação de dois conceitos intrinsecamente ligados, Complexidade e Gestãode Risco. Somente após esse retrato fundamental, duas teorias extensamente adotadas napesquisa do megaprojeto serão revistas: Teoria do Stakeholder e Teoria Institucional.Segue, em luz da literatura e por meio de uma análise de conteúdo, uma coleta de artigosde jornais locais e internacionais sobre os principais eventos relacionados ao projeto,ocorridos pouco antes, durante e depois dos Jogos Olímpicos. No total, foramidentificados doze eventos relacionados ao projeto. O quadro mais amplo degerenciamento deste projeto é apoiado por uma breve descrição da governança do projetoRio 2016. Por fim, o trabalho conclui com o apelo de ampliar a pesquisa académica sobrea complexidade dos Jogos Olímpicos, pois há uma falta de capacidade explicativa parauma avaliação dos principais empreendimentos conceituais deste megaprojeto. Isto devidoao motivo de os eventos gerenciados pelos atores terem acabado por ser explicados porquatro dimensões do megaprojeto: O impacto político, o impacto estético, o impactoeconómico e o impacto tecnológico.

Hållbarhet är ett aktuellt ämne i dagens samhälle och nämns ofta i mediesammanhang. Planeten är överbefolkad, människor svälter och levnadsstandarden skiljer sig markant mellan jordens kontinenter. Även jordens resurser används i större mån än vad planeten klarar av och detta leder i sin tur till att miljön blir lidande. Detta har bidragit till att samhället idag har höga krav på hur företag arbetar kring hållbarhet. Intressenternas krav har i sin tur lett till att upprättande av hållbarhets- redovisningar har blivit allt vanligare. Syftet med denna uppsats är att undersöka hur hållbarhetsredovisningar utformas i tre olika branscher i Sverige och jämföra dessa för att urskilja eventuella likheter och olikheter som kan finnas. Vidare kommer även alternativa förklaringar till likheterna och olikheterna framföras. Branscherna som har studerats är hemelektronikbranschen, klädbranschen och livsmedels- branschen. För att besvara studiens syfte och frågeställningar har en djupgående analys av 15 företags hållbarhetsredovisningar gjorts. Sedan har dessa företag jämförts för att ha möjlighet att urskilja eventuella likheter och olikheter. Utifrån det empiriska materialet kan det utläsas att utformningen av de granskade rapporterna är olika till utseendet men att innehållet är relativt likt. Dock finns det ett fåtal skillnader i innehållet vilket kan bero på vilken miljö som respektive företag är aktiva i och vilka krav intressenterna har på ett företags hållbarhetsarbete. Likheter mellan branscherna och företagen kan förklaras med hjälp av legitimitetsteorin och den institutionella teorin. Företag vill uppnå legitimitet gentemot samhället i stort och det kan göras genom att efterlikna de företag som upprättar framgångsrika hållbarhetsrapporter. Studien är en kartläggning av hållbarhetsredovisningar i tre olika branscher där likheter och olikheter framhävs samt eventuella förklaringar till varför företag utformar sin hållbarhetsredovisning på de sätt de har gjort. / Sustainability is an up-to-date issue and it’s often mentioned in media. The planet is overpopulated, people are starving and the living conditions differ significantly between the continents. The resources of the earth are used to a greater extent than the planet is capable of. This has led to environmental problems and that the society has high demands of corporate social responsibility. Stakeholders’ requirements have led to the fact that the establishment of sustainability reports has become more common. The purpose of this thesis is to examine how sustainability reports are designed in three different industries in Sweden and compare them to distinguish any similarities or differences that may exist. Further, alternative explanations for the similarities and differences will be made. The industries that have been studied are the following: consumer electronics industry, clothing industry and food industry. In order to answer the study's purpose and questions, an in-depth analysis of 15 companies’ sustainability reports has been made. Then a comparison has been made between these companies and industries in order to determine if there are any similarities or differences. Based on the empirical material, the design of the reviewed reports is different in appearance but the content is relatively similar. However, there are also a few differences in the content and these may depend on the environment for which each company is active and what kind of requirements its stakeholders have on the company's sustainability work. Similarities between the industries and companies can be explained with the help of legitimacy theory and institutional theory. Companies want to achieve legitimacy towards the society and one way to do this is to imitate the companies that establish successful sustainability reports. The study is a mapping of sustainability reports in three different industries, highlighting similarities and differences, as well as possible reasons why companies design their sustainability report in the way they have done.

Redovisningen har för avsikt att ge underlag och information till samhället. Därför är det viktigt att redovisningen återger verkligheten. Den nuvarande leasingstandarden IAS 17 för europeisk internationell nivå har varit föremål för kritik eftersom den har sin ansats i en klassificering mellan finansiell eller operationell leasing. Företag i Sverige som tillämpar K3 kapitel 20 behandlar leasingavtal på samma sätt genom en klassificering. Detta har skapat möjligheter för företag att uppföra en redovisning där stora värden i form av tillgångar och skulder hamnar utanför balansräkningen genom operationella leasingavtal. Därav har det pågått en internationell diskussion mellan IASB och FASB under en längre tid om leasingavtal som klassificeras som operationella verkligen återger en rättvisande bild av företag som tillämpar IFRS standarder. Denna debatt handlar om en ökning av transparens inom redovisning och företagens finansiella rapportering är konstant närvarande i dessa debatter. Därför att denna finansiella information oftast är det enda intressenter har till sitt förfogande som beslutsunderlag. På grund av dessa problem och för att utveckla en rapportering som är mer konsekvent har IASB därav valt att skapa en ny standard för leasingavtal - IFRS 16 Leasing. IFRS 16 har ett annat tillvägagångssätt för leasing då den har sin ansats i en nyttjanderätt. Detta medför betydande förändringar för leasingtagare då de, baserat på nyttjanderätten, behöver rapportera leasingavtal som tillgångar och skulder i sina balansräkningar. IASB har redan implementerat IFRS 16 men däremot är det inte krav på att följa standarden fram tills 1 januari 2019 då IFRS 16 träder i kraft. Studiens syfte är att beskriva samt analysera vilka skillnader det finns mellan företag som tillämpar K3 kapitel 20 och den kommande standarden IFRS 16 gällande leasingavtal. Vidare är syftet med studien att med hjälp av typfall undersöka och åskådliggöra skillnader i finansiella rapporter samt relevanta nyckeltal och hur dessa effekter kan påverka företagets intressenter. Genom en kvalitativ forskningsmetod har det konstruerats fiktiva typfall för att kunna dra slutsatser som besvarar denna uppsats syfte och forskningsfråga. Studien behandlar vad för skillnader det finns vid behandling av klassificering, värdering och definition av leasingavtal. Därmed kan det konstateras och påvisa att vid tillämpning av den kommande leasingstandarden IFRS 16, medför det att en ökning sker av tillgångar och skulder i företagens balansräkning. Detta innebär betydande förändringar eftersom de måste redovisa ett leasingavtals nyttjanderätt och förpliktelser. Dessa förändringar får en väsentlig påverkan på olika finansiella mått. Vidare kan det konstateras att intressenter berörs och påverkas på ett väsentligt sätt eftersom förändringar i finansiella rapporter påverkar deras analyser och i slutändan beslutsunderlag. / Accounting intends to provide support and information to society. Therefore, it is important that the accounting reflects reality. The current lease standard IAS 17 for European international level has been criticized because it has its purpose in a classification between financial or operational leases. Companies in Sweden applying K3 chapter 20 treat leases in the same way through a classification. This has created opportunities for companies to invent an account where major values in terms of assets and liabilities are off-balance-sheet through operational lease agreements. Hence, there has been an international discussion between the IASB and the FASB for a long time if leases classified as operational really reflect a fair view of companies applying IFRS standards. This debate is about an increase in transparency in accounting and corporate financial reporting is constantly present in these debates. Because this financial information is often the only information which stakeholder has at its disposal as a basis for decision making. Due to these problems and to develop a more consistent reporting, the IASB has chosen to create a new lease agreement - IFRS 16 Leases. IFRS 16 has another approach to lease agreements as it is based on a right of use. This entails significant changes for lessees, as they, based on the right of use, need to report leases as assets and liabilities in their balance sheets. The IASB has already implemented IFRS 16, but it is not required to comply with the standard until 1 January 2019 when IFRS 16 enters into force. The purpose of the study is to describe and analyze the differences between companies applying K3 chapter 20 and the forthcoming standard IFRS 16 regarding lease agreements. Furthermore, the purpose of the study is to investigate and illustrate, by typical cases, differences in financial reports and relevant key ratios and how these effects may affect the company's stakeholders. Through a qualitative research method, fictional typical cases have been designed to draw conclusions that answer the purpose and research question of this paper. The study addresses what differences exist in the treatment of classification, valuation and definition of lease agreements. Thus, it can be established and demonstrate that, in application of the forthcoming leasing standard IFRS 16, an increase in assets and liabilities in the companies balance sheet is made. This implies significant changes as they must account for a lease agreements right of use and obligations. These changes have a significant impact on key ratios such as returnability, equity, debt ratio and leverage formula. Furthermore, the conclusion can show that stakeholders are affected in a significant way as changes in financial reports affect their analyzes and ultimately decision-making.

Redovisningen används som ett verktyg för beslutsfattande i olika situationer och därför är det viktigt att redovisningen sker på ett korrekt sätt. Dock har det visat sig att verktyget inte alltid fungerar i praktiken eftersom att företag kan använda sig av earnings management för att vilseleda användarna. Studien har gjorts som en komparativ fallstudie med hjälp av tio olika case som byggts upp genom skandaler där earnings management uppdagats i svenska företag. En jämförelse har sedan gjorts av de olika casen i syfte att upptäcka likheter och skillnader för att på så sätt få en ökad förståelse av fenomenet. Studien undersöker vad som gör att en företagsledare använder sig av earnings management samt vilka konsekvenser det får för företaget och dess olika intressenter. Det empiriska materialet har analyserats med hjälp organisations- och redovisningsteorier tillsammans med etik och moral för att kunna identifiera olika vinklar av problematiken. Studien konstaterar att det sällan finns en enda bakomliggande faktor som bidrar till att earnings management används. De olika bakomliggande faktorerna som har identifierats handlar om att ge en förskönad bild över antingen företaget eller företagsledaren själv. Det framgår även att earnings management medför negativa konsekvenser för såväl företaget som dess intressenter. Slutligen kan studien konstatera att earnings management inte medför något positivt och således inte har någon vinnare. / Financial statement is used as an instrument for decision making in several situations, thus it is of high importance that it is performed accurately. However, it has appeared to not always operate correctly since companies have the possibility to use earnings management to misguide the users. This study has been accomplished as a comparative case study with ten various cases, generated from scandals where earnings management has been exposed in Swedish companies. We have compared the cases in order to gain an increased comprehension of the phenomenon and its effects. The study examines the underlying reasons for a business manager to apply earnings management and which consequences it brings to the enterprise and its stakeholders. The empirical material has been analyzed with organizational and accounting theories along with ethical and moral beliefs in order to identify different perspectives of the stated problem. The conclusion is that it is often more than one underlying factor that contributes to the use of earnings management. The identified underlying factors are about giving a better picture of either the business manager or the company. It also emphasizes that earnings management causes adverse consequences for the firm as well as its stakeholders. Finally, this study states that earnings management does not lead anything positive, thus it does not result in anyone winner.