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Shareholder Ownership and the Company as a Social Contract -Bridging the GapSuortti, Ilmari January 2014 (has links)
This thesis will try to combine shareholder ownership of a company with the notion of viewing thecompany as a social contract.Even if viewing the company as a social contract is usually considered to be part of the stakeholdertheory this view is not incompatible with the shareholder centred approaches.Through motivating the social contract view of businesses and discussion the advantages ofadopting a shareholder centred approach to company ownership this thesis will form the basis of asocial contract that would be agreed by the shareholders of the company. A part of this paper will also be dedicated to discussing how the shareholders could change the current companies to reflectmore closely on the contract they would initially have agreed on.
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Analysing the nature of relationships between organisations and their stakeholders: a stakeholder and organisational enablers relationships (SOER) frameworkKarabadogomba, Jean Pierre January 2008 (has links)
Little is known about how employees in New Zealand companies view their organisation’s involvement in community-based initiatives that attempt to address areas of social needs. Understanding what people and organisations think from their frame of reference (Taylor & Bodgan, 1998) on ways of contributing to enhance community wellbeing is of high importance within a nation growing in diversity, and where everyone needs to fully participate in building a harmonious society (Ministry of Social Development, 2005; Swanson, 2002). Despite abundant extant research and many models already developed, frameworks in this area are fragmented. A case study approach has been adopted using one New Zealand Company to test a preliminary framework, Stakeholders and Organisational Enablers Relationship (SOER) Model, that analyses “the nature of relationships in terms of processes and outcomes for the business and its stakeholders” (Jones & Wicks, 1999, p. 207). From investigating the company’s community involvement from the employees’ perspective, results indicate that this particular company is engaging with the community, supporting and empowering employees to participate in the company’s community programme and thereby making a difference in the community by giving to the community. However, in general terms, solving recurring social, economic, political and psychological issues that influence social wellbeing requires cooperation between public, private, and voluntary sectors of the community (New Zealand Ministry of Economic Development, New Zealand Ministry of Social Development, New Zealand Dept of Labour, & New Zealand Dept of Statistics, 2003; Roberts & King, 1989; Steane, 1999). While the results from the case company reported in this study demonstrate that community engagement is being taken seriously by exemplary private sector companies, generalisation of these findings would require further cross-sectional research across industries and organisations from all sectors: private, public and voluntary.
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CSR reporting in the Banking Industry : A study of 10 Banks in Sweden (2012-2016)Lundberg, Jonathan, Ek, Daniel January 2018 (has links)
Background: Corporate social responsibility has received a lot of attention because of the impact that companies have on the society and the environment. EU is taking legislative measures to further increase the awareness and importance of CSR. The banking industry is often excluded from CSR discussions and research studies, due to the perception that the banking industry has a limited effect on CSR matters. Purpose: The purpose of this study is to investigate CSR reporting levels from Swedish banks. Furthermore, the impact of bank size, board size, and board diversity on CSR reporting level will be examined through hypotheses testing. Method: Data is collected from annual and sustainability reports of Swedish banks. Statistical tests are then conducted and analyzed by the authors. Conclusion: The results show that CSR reporting levels by the Swedish banks is increasing. There is a positive effect on CSR reporting level by bank size, and a negative effect by board diversity. No significant relationship could be found on board size.
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Kommunal redovisning : redovisning av nöjda invånareBång, Felix, Persson, Niklas January 2018 (has links)
Citizen satisfaction is a commonly used key performance indicator in the municipal sector and is an important part of the municipal place marketing. For the municipality it´s important to strive for citizen satisfaction as it contribute to the positive image of the municipality, at the same time it makes the municipal activities improve. As there is no uniform to measure and account for goal completion for citizen satisfaction, this is problematic from a comparison standpoint. This study clarifies to what extent and how the municipality accounts for the goals set in regard to citizen satisfaction. The study also clarifies the differences in accounting for citizen satisfaction between the years 2014 and 2016 and if there is an increased popularity in accounting for citizen satisfaction. A model has been developed to describe the different factors that contributes to citizen satisfaction, and that the municipalities should have in mind when they set their goals for citizen satisfaction as to increase the comparability and transparency of the key performance indicators of citizen satisfaction. A content analysis have been performed that show the differences in the accounting for the goals set and the goal completion between different municipalities when it comes to accounting for citizen satisfaction. Citizen satisfaction from a municipality perspective is relatively unexplored topic and more studies should be conducted. Future research should be based on interviews of the persons responsible for choosing which factors should be accounted for when it comes to citizen satisfaction.
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Teoria do Stakeholder : um estudo da aplicação do princípio de equidade do StakeholderTorres, Lucas Hoerlle January 2013 (has links)
Para aqueles que acreditam que ética e negócios são instâncias separadas (tese da separação), Freeman e outros (2010) argumentam que eles podem estar juntos (tese da integração). Os autores defendem que a teoria do stakeholder é uma forma através da qual isso pode ocorrer. Nos certames da teoria do stakeholder, Phillips (2003) propôs o princípio de equidade do stakeholder, que resumidamente consiste em uma proposta que visa garantir um relacionamento ético entre organização e seus stakeholders. No presente estudo, se considera como stakeholder aqueles grupos que possuem obrigações mútuas com uma organização que vão além daquelas determinadas pelo que a moralidade da sociedade estabelece. Assim, com o objetivo de compreender como o princípio de equidade do stakeholder está presente, ou ausente, em uma organização específica, foi realizada uma pesquisa exploratória qualitativa, através de entrevistas em profundidade. As entrevistas transcritas foram analisadas através da análise de conteúdo, com técnica categorial, se tendo, as seguintes categorias: (A) moral, ética e justiça; (B) esquema cooperativo; (C) stakeholders: meios ou fins? Durante a análise, se compreendeu que o princípio de equidade do stakeholder está presente no relacionamento da Organização em questão com seus stakeholders conforme propôs Phillips (2003). Como achados, o trabalho levanta reflexões sobre o modelo genérico de esquema cooperativo, mostrando que os stakeholders derivativos podem ser menos frequentes do que aparentam ser. Também foi percebido pelo autor do estudo que ética, moral e justiça são conceitos que causam confusão aos entrevistados, o que leva a crer que é possível que outros membros da sociedade não tenham esses conceitos assimilados, merecendo mais atenção ao ensino de tais disciplinas. Por fim, o autor da presente dissertação destaca que o uso do bom senso, assim como agir honestamente e criar laços com outros indivíduos são caminhos para se manter uma boa relação com stakeholders. De forma a concluir o estudo, é feito um apelo para maior conscientização moral, não só dos administradores, mas também da sociedade, visando um mundo melhor para todos. / For those who believe that ethics and business are separated instances (separation thesis), Freeman et al (2010) argue that it can be together (integration thesis). The authors defend that the stakeholder theory is a way by which it can happen. In the field of stakeholder theory Phillips (2003) proposed the principle of stakeholder fairness which consists in a proposal that aims to guarantee an ethical relationship between organization and its stakeholders. In the present study stakeholder is considered as those groups which have mutual obligations with an organization. This obligations goes beyond those determined by what the society's morality has established. This study aims to comprehend how the principle of stakeholder fairness is, or is not, present in the management of an organization's stakeholders. For this purpose a qualitative explanatory research was done using deep interviews that were also transcript and analyzed by the categorical content analyses technique. It was proposed the following categories: (A) moral, ethics and justice; (B) cooperative scheme; (C) stakeholders: ways or endings? It was comprehended that the principle of stakeholder fairness is present in the relationship between the studied organization and its stakeholders as it was proposed by Phillips (2003). As findings the work brings thoughts about the generic model of the cooperative scheme showing that derivatives stakeholders can be less frequent as they seem to be. It was also realized by the author of the study that ethics, moral and justice are concepts that made confusion on the interviewers. It leads to believe that it's possible that other members of the society also do not have understood this concepts. This way the teaching of this disciplines deserves more attention. At the end, the author of the present dissertation detaches that the use of good sense, honest behavior and also the creation of ties with other individuals are good ways to keep a good relationship with stakeholders. In a way of concluding the study it was made an appeal for more moral consciousness not only for managers but also for the society, aiming a better world for everybody.
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A multi method investigation into the costs and into the benefits of measuring intellectual capital assetsGray, Dina January 2005 (has links)
This study sets out to address the question of whether the costs and the benefits of measuring intellectual capital assets differ depending on the driver for that measure. Although pressure is growing on firms to measure and report on their intellectual capital assets no research has yet been published that questions the costs associated with such actions. And although academic research has purported to show links between the management of intellectual capital assets and real business benefits the research carried out thus far'has not focussed specifically on the benefits of measuring intellectual capital assets. Although there are now a variety of intellectual capital asset measurement frameworks there has been no cross comparison as to which intellectual capital asset measures provide the most business insight or where the outcome of that measurement is most effective. Using a multi method approach the thesis is tested in three phases; an extensive literature review covering intellectual capital, performance measurement and organisational effectiveness; a survey and content analysis to explore what and why companies measure; and structured interviewing of six companies to investigate the costs and the benefits of measurement. The thesis is tested through the investigation of thirteen propositions which show that: firstly, there is a difference in the relative cost of measuring intellectual capital assets given the measurement driver, which is explained by the frequency of measurement, the mode of data collection and analysis, and whether the use of the measure is a by product of some other driver, secondly, that the insight provided by an intellectual capital asset measure differs given the measurement driver, thirdly, that the measurement of intellectual capital assets is most effective for planning the future; and lastly, that particular measurement drivers are effective, to differing degrees, in financial, customer, operational, people and future organisational performance domains.
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Understanding the Impact of Radical Change on the Effectiveness of National-Level Sport OrganizationsThompson, Ashley 10 September 2018 (has links)
The purpose of this dissertation was to understand how radical organizational change impacts the effectiveness of national-level sport organizations, during the process of change, through the perceptions and experiences of internal and external stakeholders. Four research questions were addressed: (1) What success factors and challenges do national-level sport organizations face while undergoing radical change? (2) How does radical change impact the goals, internal processes, resources, and multiple constituents of the focal organization? (3) How does radical change impact external stakeholders? (4) How does radical change impact the effectiveness of external stakeholders’ own organizations? A single case study was built using 32 semi-structured interviews and 61 documents, and data were thematically analyzed. Results showed an initial decline in overall organizational effectiveness in the early stages of the change process followed by an increase. Findings highlight similarities and differences between internal and external stakeholder perspectives, demonstrating the importance of obtaining both perspectives when studying organizational effectiveness during radical change.
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Ekonomiska drivkrafer och miljövänliga fastigheter : Kvalitativ studie om varför företag i Umeå bygger miljövänligtOttosson, Tobias, Norrman, Carl January 2018 (has links)
Samhället idag står inför stor miljöpåfrestning vilket lett till en allt större medvetenhet kring miljöfrågor. Således blir det viktigare för företagen att hänga med i samhällets efterfrågan och integrera miljön mer i verksamheten. Varför företag skulle vilja arbeta med hållbarhet kan för vissa ses som paradoxalt då det medför kostnader. Flera studier har undersökt varför företag väljer att arbeta med hållbarhet och där det visat att det kan löna sig för företag att arbeta med hållbarhet trots de ökande kostnaderna. Bygg och fastighetsföretagen är en viktig del av samhället eftersom människor behöver ett hem och företag behöver en lokal att bedriva sin verksamhet i. Bygg och fastighetsbranschen anses inte som en av de mest miljöintensiva branscher men är ändå intressant att studera ur ett hållbarhetsperspektiv. Idag finns det färdiga koncept på miljöcertifiering av byggnader som företagen kan använda sig av för att certifiera sina byggnader och visa att de arbetar med hållbarhet. Det grundades en organisation 2009 ”Sweden Green Building Council” som arbetar med att certifiera byggnader. Certifiering av byggnader är något som blivit större i Sverige under den senaste tiden och hållbarhetsfrågor för bygg och fastighetsföretagen har blivit en del i deras process.Syftet med den här studien är att undersöka hur och vilka intressenterna det är som kan driva på bygg och fastighetsföretagen att bygga mer hållbart. Vidare inbegriper syftet att också undersöka hur de tre mekanismerna som presenterades av DiMaggio och Powell har påverkat bygg och fastighetsföretagen att bygga mer miljövänliga fastigheter. För att ta reda på studiens syfte har författarna använt sig av kvalitativa intervjuer. Studien har också ett deduktivt angreppssätt och utgår från intressentteorin och tre mekanismer inom institutionella teorin framtagna av DiMaggio och Powell.Studiens resultat tyder på att de studerade företagens kunder har en drivande kraft i företagens beslut om att bygga mer miljövänligt och att det är här som den starkaste drivkrafter härrör. Det framgick också en skillnad hos kunderna beroende på om det var kommersiella eller privata bostadsrättskunder. De kommersiella kunderna prioriterade miljö mer än privata och där de privata bostadshyresgästerna istället prioriterade trygghet och säkerhet samt en funktion i fastigheten. Vidare visar studiens resultat att hållbarhet blir mer viktigt i framtiden där företagen får signaler om en mer miljömedveten kring dagens ungdom. För att företagen ska bli mer konkurrenskraftiga i framtiden ser många av respondenterna det viktigt med att implementera mer hållbarhetsfrågor i sin verksamhet.Key
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ESG Investing In Nordic Countries : An analysis of the Shareholder view of creating valueDahlberg, Linnea, Wiklund, Frida January 2018 (has links)
ESG ratings have become a recognised sustainability performance measurement throughout the world. The Nordic countries Sweden, Finland, Denmark, and Norway are ranked top four in the world when it comes to ESG ratings. However, do investors in these countries recognise the sustainability performance of the firms in their investment decisions? The purpose of this study was to see if Nordic investors value ESG factors, by testing for a relationship between high ESG ratings and corporate financial performance. To be able to fulfil this purpose, several multiple regression models were conducted on data for a time-span between 2007-2017 on 108 firm observations and 995 firm-year observations. Corporate financial performance was represented by the dependent variables Tobin’s Q and Return on Assets as measurements for market and accounting performance respectively. The results showed a significant positive relationship between several ESG ratings and market performance, while no significantly positive, nor negative, relationship could be found between accounting performance and ESG ratings. Based on the results from the tests, conclusions were drawn that Nordic investors do value ESG ratings when choosing their investments, indicating that companies can benefit from having good sustainability policies. This thesis challenges the classical view of profit maximisation being the ultimate interest of shareholders, as it shows a positive relationship between ESG and financial market performance. The results indicate that investors take more factors into consideration in their investment decisions than only financial accounting returns. Therefore, conclusions have been made that the Stakeholder theory better explains value creation than the Shareholder theory does. This because the Stakeholder theory emphasises that firms maximise value by taking all stakeholders affected by their business cycle into account, not only the shareholders. Furthermore, based on the results, this thesis concludes that Nordic investors’ interests are in line with the society’s interests as they do value ESG ratings when investing. No previous study on the topic has been conducted on the Nordic market, thus this study fills a research gap on the relationship between financial performance and corporate sustainability.
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Teoria do Stakeholder : um estudo da aplicação do princípio de equidade do StakeholderTorres, Lucas Hoerlle January 2013 (has links)
Para aqueles que acreditam que ética e negócios são instâncias separadas (tese da separação), Freeman e outros (2010) argumentam que eles podem estar juntos (tese da integração). Os autores defendem que a teoria do stakeholder é uma forma através da qual isso pode ocorrer. Nos certames da teoria do stakeholder, Phillips (2003) propôs o princípio de equidade do stakeholder, que resumidamente consiste em uma proposta que visa garantir um relacionamento ético entre organização e seus stakeholders. No presente estudo, se considera como stakeholder aqueles grupos que possuem obrigações mútuas com uma organização que vão além daquelas determinadas pelo que a moralidade da sociedade estabelece. Assim, com o objetivo de compreender como o princípio de equidade do stakeholder está presente, ou ausente, em uma organização específica, foi realizada uma pesquisa exploratória qualitativa, através de entrevistas em profundidade. As entrevistas transcritas foram analisadas através da análise de conteúdo, com técnica categorial, se tendo, as seguintes categorias: (A) moral, ética e justiça; (B) esquema cooperativo; (C) stakeholders: meios ou fins? Durante a análise, se compreendeu que o princípio de equidade do stakeholder está presente no relacionamento da Organização em questão com seus stakeholders conforme propôs Phillips (2003). Como achados, o trabalho levanta reflexões sobre o modelo genérico de esquema cooperativo, mostrando que os stakeholders derivativos podem ser menos frequentes do que aparentam ser. Também foi percebido pelo autor do estudo que ética, moral e justiça são conceitos que causam confusão aos entrevistados, o que leva a crer que é possível que outros membros da sociedade não tenham esses conceitos assimilados, merecendo mais atenção ao ensino de tais disciplinas. Por fim, o autor da presente dissertação destaca que o uso do bom senso, assim como agir honestamente e criar laços com outros indivíduos são caminhos para se manter uma boa relação com stakeholders. De forma a concluir o estudo, é feito um apelo para maior conscientização moral, não só dos administradores, mas também da sociedade, visando um mundo melhor para todos. / For those who believe that ethics and business are separated instances (separation thesis), Freeman et al (2010) argue that it can be together (integration thesis). The authors defend that the stakeholder theory is a way by which it can happen. In the field of stakeholder theory Phillips (2003) proposed the principle of stakeholder fairness which consists in a proposal that aims to guarantee an ethical relationship between organization and its stakeholders. In the present study stakeholder is considered as those groups which have mutual obligations with an organization. This obligations goes beyond those determined by what the society's morality has established. This study aims to comprehend how the principle of stakeholder fairness is, or is not, present in the management of an organization's stakeholders. For this purpose a qualitative explanatory research was done using deep interviews that were also transcript and analyzed by the categorical content analyses technique. It was proposed the following categories: (A) moral, ethics and justice; (B) cooperative scheme; (C) stakeholders: ways or endings? It was comprehended that the principle of stakeholder fairness is present in the relationship between the studied organization and its stakeholders as it was proposed by Phillips (2003). As findings the work brings thoughts about the generic model of the cooperative scheme showing that derivatives stakeholders can be less frequent as they seem to be. It was also realized by the author of the study that ethics, moral and justice are concepts that made confusion on the interviewers. It leads to believe that it's possible that other members of the society also do not have understood this concepts. This way the teaching of this disciplines deserves more attention. At the end, the author of the present dissertation detaches that the use of good sense, honest behavior and also the creation of ties with other individuals are good ways to keep a good relationship with stakeholders. In a way of concluding the study it was made an appeal for more moral consciousness not only for managers but also for the society, aiming a better world for everybody.
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