Problematiken för vår studie grundar sig i den nya revisionslagen som trädde ikraft 1 november 2010, nämligen avskaffandet av revisionsplikten. Lagen innebär att alla aktiebolag som understiger två av tre följande gränsvärden: att ha i genomsnitt 3 anställda, omsättningen understiger 3 miljoner svenska kronor och att balansomslutningen understiger 1,5 miljoner svenska kronor, behöver inte anlita en revisor. I samband med att revisionsplikten avskaffades, diskuteras det mycket vilken betydelse revisionen hade för olika intressenter. Revisionen infördes framförallt för att ge bättre kontrollmöjligheter för externa intressenter. Trots lagändringen, är det idag flertal småföretag som fortsätter att behålla revisorn i företaget och det beror främst på grund av externa intressenternas påverkan. Vårt syfte med studien är att skapa förståelse varför småföretag behåller revisorn i företaget i förhållande till externa intressenter och hur externa intressenter påverkar det, ur småföretagens perspektiv. Undersökningen grundar sig på en kvalitativ studie i form av intervjuer. Intervjuer har utförts med ägare i småföretag. Utifrån det empiriska materialet har det framkommit att externa intressenters påtryckningar påverkar småföretag att behålla revisorn. Intressenter tenderar att påverka småföretag i större utsträckning än stora företag, på grund av det förekommer resursbrist i småföretag. Småföretag har resurser som visserligen är mer begränsad och som en konsekvens av resursbrist påverkas småföretag av externa intressenter genom att vara lyhörd. Småföretag påverkas mer eller mindre av intressenter och företagen ser behovet av revisorn för att tillgodose intressenternas påtryckningar. / The problem with our study is based on the new Audit Act that came into effect November 1st 2010 which abolished the audit requirement. The law includes that any stock company that acquires two out of the three criteria does not have to hire an accountant, the criteria are the following: they need to have an average of 3 employees, a turnover of less than 3 million Swedish kronor and a total assets of less than 1.5 million Swedish kronor. In correlation with the abolishment of the audit, the significance of the audit for various stakeholders was widely debated. The audit was introduced primarily to provide better control of external stakeholders. Despite the amendments, there are now several small businesses that continue to keep the auditor of the company and it is mainly due to external stakeholder impact. The purpose of this study is to create understanding to why small businesses retain the auditor of the company in relation to external stakeholders and what effect they have, from a small business perspective. The study is based on a qualitative study through interviews which were conducted with owners of small businesses. Based on the empirical evidence we have conducted that external stakeholders pressure results in that small businesses decides to keep the auditor. Stakeholders tend to affect small businesses more than large businesses, due to that there is a shortage of resources in small businesses. As a consequence of a lack of resources small businesses are affected by external stakeholders by being responsive. Small businesses are affected more or less by the stakeholders and businesses understand the need for the auditor to meet stakeholder pressure.

Waste-to-energy is currently at the forefront of clean technologies. It consists of the burning of different types of wastes (solid, liquid, gaseous) that provide heat and electricity. With high efficiency levels in energy production (80-90%) and low flue gas emissions, this type of energy production has quickly spread throughout Europe. In addition, laws created by both the EU and national governments have created new agendas regarding landfill and waste disposal.   Problem: We have identified three different problems that currently exist: (1) the lack of academic literature which explores specifically business models within the renewable energy industry and the potential that business models possess in exploiting the opportunity within the market place; (2) which methods are effective within a business model in achieving the value that a firm wishes to create, capture, and deliver; (3) current academic literature does not provide enough understanding of the influences and pressures that stakeholders place upon shaping a firm’s current/potential business model.   Purpose: The purpose of this investigation is to examine the business models used by three different waste-to-energy firms in Denmark, Norway, and Sweden and to identify the methods used to create, capture and deliver value. Moreover, we aim to identify and investigate the stakeholders within the waste-to-energy industry of these three companies with the goal of explaining the influence and pressures they place upon the firm’s business model through the use of institutional theory.

The purpose of this paper is to through a conceptual definition, outline the meaning of integrated reporting. The empirical study aims to identify the development of integrated reporting in terms of driving forces and participants. We also intend to identify and explain the effects of integrated reporting and to describe, analyze and create an understanding of what is required of companies and the challenges an application of integrated can bring. To achieve the purpose of this paper, we have formulated a central question; What is integrated reporting and what will this development mean for companies?  To answer the central question of this paper we have chosen to apply a qualitative approach with case studies as a research strategy. We have in the case study focused on four separate companies. The theoretical framework of this paper describes the stakeholder theory and legitimacy theory, which describes the relationship between the company and its stakeholders. The empirical study consists of two separate chapters; the perspective of experts and the corporate perspective of integrated reporting. In these chapters, we discuss and analyze the theoretical framework along with both of the empirical chapters. In the analysis we highlight and discuss the concept of integrated reporting, the driving forces of its development, problems and complications regarding the implementation of integrated reporting and the positive effects it can bring. The paper concludes that an integrated report should represent the company’s primary report, which includes all aspects of a company’s business. The company’s financial and non-financial factors are related to each other and therefore the company demonstrates its business in a comprehensible and transparent manner. The development of integrated reporting is driven by stakeholders as it is primarily the company’s stakeholders who require a transparent accounting that include the information about how the company works with sustainability. The main requirement for success with integrated reporting is considered a change in mindset, which has to start in top management. / Syftet med uppsatsen är att genom en begreppsbestämning redogöra för innebörden av begreppet integrerad rapportering. Uppsatsens empiriska undersökning syftar att redogöra för utvecklingen av integrerad rapportering genom att identifiera utvecklingens bidragande drivkrafter och aktörer. Vi syftar även att identifiera och förklara vilka konsekvenser integrerad rapportering får för företag samt beskriva, analysera och skapa förståelse för vad som krävs av företag och vilka utmaningar en tillämpning av integrerad rapportering kan innebära. För att uppnå uppsatsens syfte har vi formulerat huvudfrågan: Vad är integrerad rapportering och vad kan denna utveckling komma att innebära för företag?  För att besvara huvudfrågan har vi valt att tillämpa en kvalitativ metod med flerfallsstudier som forskningsstrategi där vi fokuserat på fyra fallföretag. Den teoretiska referensramen redogör för intressentteorin och legitimitetsteorin, vilka beskriver relationen mellan företag och dess intressenter. Den empiriska referensramen består av två empiriska kapitel; normgivarnas perspektiv samt företagens perspektiv av integrerad rapportering. Analyskapitlet sammanför den teoretiska referensramen tillsammans med de två empiriska kapitlen. De områden som diskuteras i analysen är innebörden av begreppet integrerad rapportering, de drivande faktorerna till dess utveckling, problematiken kring införandet av integrerad rapportering samt vilka positiva effekter integrerad rapportering kan medföra.  I uppsatsens slutsats konstateras att en integrerad rapport bör utgöra företagets primära rapport där de finansiella och icke finansiella faktorerna sätts i relation till varandra. Företaget demonstrerar därmed verksamhetens helhet på ett tydligt och transparent sätt. Utvecklingen av integrerad rapportering är intressentstyrd då det främst är företagets primära intressenter som efterfrågar en transparent redovisning som inkluderar företagets hållbarhetsfrågor.  Det huvudsakliga kravet för lyckas med en integrerad rapportering anses vara ett förändrat synsätt, vilket först och främst krävs i högsta ledningen.

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The awareness and interest concerning corporate social responsibility has grownamong both firms and their stakeholders, which has resulted in a continuous upwardtrend regarding CSR reporting. This has led to the emergence of reporting frameworklike Global Reporting Initiative. The issues is that there are limited regulationscontrolling what should be reported and how it should be reported, thus most CSRreporting is voluntary. This creates differences among firms and within industries.The differences make it difficult to compare reporting between firms and to assess thebenefits of CSR reporting.The purposes of this study is to explain what variables affects the CSR reportingquality and what the rationale behind CSR reporting is, which includes investigatingthe effect of reporting quality on cost of capital. The evolution of CSR reporting willalso be examined.The nature of the study is quantitative with a deductive approach. Hypotheses will bedeveloped from prior theory and tested statistically using multiple regression analysis.The theoretical foundation of this study is stakeholder theory, legitimacy theory andinformation asymmetry. The chosen variables are argued by prior literature to effectreporting quality. The variables are board diversity, ownership concentration, separatesustainability reports, external assurance, GRI application levels and industry. Ameasure of reporting quality will be developed using content analysis and theestimation for cost of capital will be calculated based on a model for rPEG. Thesample consists of firms listed on Nasdaq OMXS30 index in 2006, 2008 and 2010.Statistical support for positive association between reporting quality and boarddiversity, ownership concentration, external assurance, GRI A and GRI B and theindustries industrials, consumer goods and basic materials were found. An indirectassociation between reporting quality and cost of capital was found. The findings arein agreement with the rationale behind CSR reporting; a firm can do well by doinggood. It was further concluded that the development during this time period hasfollowed the previous trend and continuously increased.

A challenge related to the expansion of wind power concerns how wind power developers can foster a good relationship with local communities. Building on research on social acceptance for wind power, this thesis addresses two identified gaps. The main focus is a theoretical gap, where previous research is criticized for assuming perfectly flexible organizations when suggesting how social acceptance can be enhanced. Also, an empirical gap is addressed by studying India, a different socio-economic and socio-cultural context compared to western contexts, which previous research has focused on. The aim is to study how management’s stakeholder prioritization affects community acceptance through a qualitative case study of a large Indian wind power developer with data from semi-structured interviews with senior management and internal company reports. The results show that managers’ stakeholder prioritizations and organizational constraints affect community acceptance and that the factors that enhance community acceptance has to be adapted to the context.

Problem: The scarcity of resources and increasing awareness of human rights issues in the media and the public are increasing the pressure on companies to introduce a Corporate Social Responsibility (CSR) strategy. Company Stakeholder Responsibility is a relatively new model in this field and is suggesting a wider approach to CSR. Purpose: The purpose of this thesis is to describe the topics of CSR, Stakeholder Theory and Company Stakeholder Responsibility and apply them in order to analyze the CSR strategy of H&M. The focus is on the similarities and differences between the theoretical requirements of the Company Stakeholder Responsibility model and the practical CSR strategy currently applied by H&M. Method: The approach used in this thesis is a case study approach with a focus on documentary exegesis. Documents were collected from H&M, media and NGOs and two interviews were conducted. Result: The CSR strategy of H&M is based on their seven commitments and has a very strong focus on the work with their suppliers. The main instrument for the implementation of the strategy is their Code of Conduct (COC) and for the monitoring, there is an auditing system with regular audits conducted by H&M. Conclusion: H&M with their CSR strategy has many similarities with the Company Stakeholder Responsibility model and they are trying to expand it to more stakeholders. While their strong focus on suppliers is good because they are their most important stakeholders, which also brings a danger of neglecting other stakeholder in terms of CSR. The strong focus on the price in their business model might also bring problems.

ABSTRACT The purpose of this thesis is to analyze, describe, and explain how Swedish firms implement CSR in their Chinese supply chains. In order to reach the intention of the thesis a case study of four Swedish firms operating in China has been conducted which involved personal interviews in the field. The theoretical framework contains a description of the stakeholder theory, the legitimacy theory, the CSR pyramid, the ARA-analysis, and theory on business relations which all are relevant to the phenomenon studied and the research questions. The empirical findings include the case firms view on stakeholder pressure, their CSR related activities in their supply chains, and how supplier relations are managed. In the analysis the theoretical framework is connected to the empirical findings. The analysis consist of how the case firms deal with stakeholder pressure, to what extent they take social responsibility in their Chinese supply chains, and how their supplier relations are managed concerning CSR. Our analysis shows that the firms perceive their customers to be the main pressure to engage in CSR. However, the analysis further demonstrates that the case firms find it difficult to comply with the responsibilities demanded by their customers in the Chinese context. Moreover, the analysis will touch upon how supplier relations are managed when implementing CSR. The conclusion of the thesis shows that Swedish companies implement CSR in their Chinese supply chains by adding Chinese characteristics, meaning adapting the expected responsibilities to the Chinese context. The thesis will end with recommendations for further research in the field of CSR in firms’ supply chains in emerging economies.

With the rapid development of Information Technology, ¡§Cloud Computing¡¨ is becoming increasingly popular in the industry as it is accessible to various data processing services just by connecting to third-party cloud service providers via network. A new global technological trend has thus been ushered as a result of powerful processing, elastic usage and low cost of the cloud computing. Although ¡§Cloud Computing¡¨ provides a cloud which is more large-scaled, relevant and beneficial, most practical cloud patrons are aware that what matters is its corresponding security. Any who has ever used the Internet, whether an enterprise or an individual, will inevitably run the risks of information recorded, copied, leaked, deleted inappropriately or accidently or even used for inappropriate purposes by third-parties. The private data and business secrets of the stakeholders of an enterprise, including its customers, partners, employees or suppliers, will also suffer from the information vulnerability. Therefore, as for the cloud computing industry, what matters for the government, enterprise or individual is to provide an information security shelter rather than a network environment in which the personal data is highly exposed. Cavoukin (2010) argues that the issue of information security related to the cloud computing is one of issues in the public domain. The data generated from the digital cloud computing management and the people involved are so large that each citizen is drawn to be concerned with the government policies and laws (Lee, 2010). In this paper, we make a risk management for the cloud computing and discuss the risk management mechanisms for the cloud computing industry with the Freeman¡¦s stakeholder theory.