<p>Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. </p><p>Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. </p><p>Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility. </p><p>Result: The main activities of nongovernmental organizations regarding corporate social responsibility are: to investigate and monitor companies’ social performance, to inform and report the cases of socially irresponsible corporate behaviour, to engage in formulation and observation of Agreements and Codes of Conduct Governing Corporate Labour and Environmental Policies and to condemn the human rights abuse and environmental damage within the corporate world.</p>

<p>Diverting urine from faeces or mixed wastewater and reusing it to fertilize crops, is a traditional method used in Asia. It is also a contemporary approach to sustainable nutrient and water management in Scandinavia and other parts of Europe. Urine diversion and reuse is a proven socio-technical system that has significant potential benefits on both a local and global scale, such as recirculating scarce plant nutrients like phosphorus back to agriculture, reducing eutrophication of waterways and improving water and sanitation systems. This thesis explores the nature of these benefits in Australia and the global context and what barriers would need to be overcome if a urine diversion and reuse system were implemented in Australia to achieve significant environmental benefits. These questions are investigated through stakeholder interviews in Sweden, to identify the ‘lessons learnt’ from the Swedish experience with urine diversion and reuse, and, through interviews with relevant stakeholders in Australia to identify possible barriers and opportunities, costs and benefits, and roles and responsibilities in the Australian context. Findings from both the stakeholder interviews are triangulated with other sources of knowledge, such as the literature, personal communications and a qualitative assessment of costs and benefits.</p><p>This thesis found that while urine diversion is likely to benefit the Australia situation and warrants further research, these benefits are fragmented and spread across a range of discourses and separate institutions. Its acceptance and effective introduction into Australia might therefore be challenged by its lack of a single obvious organisational home. To overcome this and other identified challenges, several recommendations are made. For example, an Australian demonstration trial of urine diversion and reuse is recommended where clear drivers and opportunities exist, such as: in new developments adjacent to agricultural land; in regions where algal blooms are a critical problem and are predominantly caused by municipal sewage discharges; and where synergies with waterless urinals are being considered for water conservation value. This thesis does not promote urine diversion and reuse as the ‘silver bullet’ to Australia’s water and nutrient problems, however it does recommend that it be considered on an equal basis next to other possible options. For example, if reducing nutrient loads on receiving water bodies is a key objective, then a cost-effective analysis of urine diversion and reuse, compared to other options to reduce nutrient loads, could be undertaken, ensuring all relevant costs and benefits to the whole of society are included in the analysis.</p>

<p><strong>Syfte:</strong> Huvudsyftet med denna studie är att belysa de faktorer som har påverkat och styrt utvecklingen av svenska företags hållbarhetsredovisningar. Detta gör vi genom att studera litteratur samt tidigare vetenskapliga artiklar inom ämnet. Utifrån detta konstruerar vi enkäter som vi skickar ut till respondenter på svenska företag. Vi hoppas att med resultatet av denna enkätundersökning kunna bidra med kunskap och förståelse kring vad som påverkat utvecklingen av företags hållbarhetsredovisningar sett ur företagens perspektiv.</p><p> </p><p><strong>Metod:</strong> Med hermeneutiken som utgångspunkt har vi antagit en kvalitativ metod. Inom den kvalitativa metoden har vi antagit ett aktörsynsätt. Vårt aktörsynsätt gör att vår ambition med studien är att tolka och förstå de aktörer vi studerar snarare än att förklara deras handlingsmönster. Genom att tolka andra aktörer har vi skapat vår egen uppfattning och verklighetsbild av det vi studerar.</p><p> </p><p><strong>Studiens bidrag:</strong> Studien bidrar med att belysa vikten av investerare som påverkande intressent när det gäller hållbarhetsredovisningar. Vidare finner vi i studien att GRI och dess utveckling av riktlinjer för utformning av hållbarhetsredovisningar också är en stark påverkansfaktor till förändringar av företagens hållbarhetsredovisningar. Även om de två ovanstående faktorerna tycks vara de starkaste orsakerna till förändring så visar studien att förändring skett på grund av långt fler faktorer.</p> / <p><strong>Purpose:</strong> The main purpose of this study is to highlight the factors that have influenced and guided the development of the Swedish corporate sustainability reports. We do this by studying literature and previous scientific papers in the subject. From this we construct questionnaires which we send out to the respondents in Swedish companies. We hope that with the results of this survey could provide knowledge and understanding of what has influenced the development of corporate sustainability reports from companies' perspective.</p><p> </p><p><strong>Method:</strong> With the hermeneutic as basis, we have adopted a qualitative approach. In the qualitative method, we have adopted an actor-approach. Our actor-approach allows our ambition of this study is to interpret and understand the actors we are looking at rather than to explain their behaviour. By interpreting the other actors we have created our own perception and reality of what we are studying.</p><p> </p><p><strong>The study's contribution:</strong> The study contributes to highlight the importance of investor-sensitive stakeholder in terms of sustainability reports. Furthermore, we find in the study that GRI and its development of guidelines for the design of sustainability reports is also a strong influence factor to the change of corporate sustainability reports. Although the above two factors seem to be the strongest reasons to change, the study shows that the change occurred because of many more factors.</p>

<p><strong>Syfte:</strong><strong> </strong>Syftet med denna uppsats är att belysa förtroendet för revisorer och vad som skapar förtroende för dem. Vi vill dessutom belysa vad revisorer gör för att skapa förtroende hos sina klienter.</p><p><strong>Metod: </strong>Uppsatsen baseras på en kvalitativ metod. I vår teoretiska referensram använder vi oss av litteratur inom området, artiklar, propositioner och material från föreläsning inom revision. Vårt empiriska material har vi fått genom att vi har intervjuat fyra revisorer, en revisorsassistent, två företagare, en skatterevisor på Skatteverket samt en kontorschef på en bank för att få ett svar på våra frågeställningar. I vår analys jämför vi teorin med empirin och gör därefter våra slutsatser.</p><p> <strong>Resultat & slutsats: </strong>Det som skapar förtroende hos företagarna är revisorernas kompetens och noggrannhet. Balansen mellan oberoende och förtroende måste hanteras på ett sätt som leder till att jobbet kan utföras korrekt och att båda parter är tillfredställda. Kontorschefen anser att är det är viktigt att revisorerna är oberoende. Vidare tycker hon att de flesta revisorer har gott förtroende. Hon tycker att revideringen i stort fungerar bra och kunden får bra tips och råd för att få fram ett bra underlag, vilket innebär att även hon anser att det är revisorernas kompetens som skapar förtroende. Skatterevisorn talar om förtroendet för bankens del. Han menar att ett reviderat företag är en garant för banken. Han får medhåll från kontorschefen på banken som menar att de kan känna sig tryggare med en fackmässig överblick i deras ekonomi. Tystnadsplikten skapar också förtroende hos skatterevisorn. Revisorer använder sin kompetens och oberoende för att skapa förtroende hos sina klienter. De måste även vara uppdaterade vad gäller förändringar och nyheter och hantera tystnadsplikten på ett korrekt sätt. För att sedan behålla det redan skapade förtroendet handlar det om affärsmässig professionalism. Vi konstaterar att analysmodellen är ett bra och användbart hjälpmedel för att skapa förtroende hos klienterna, därför att den håller oberoendet i schack. Det är viktigt att det råder en balans av oberoende och förtroende, eftersom ett för starkt förtroende kan innebära ett hot mot oberoendet.</p><p><strong> </strong><strong>Förslag till fortsatt forskning: </strong>Om revisionsplikten avskaffas och de småföretagen har möjlighet att <em>välja</em> om de vill ha revision eller inte vore det intressant att undersöka hur revisionsbyråerna kommer att arbeta för att skapa och behålla förtroende för att få småföretagen att fortsätta <em>välja</em> revision.</p><p><strong> </strong><strong>Uppsatsens bidrag: </strong>Läsaren får olika definitioner på begreppet förtroende och olika sätt att både skapa och behålla förtroendet i relationer.<strong> </strong></p><p><strong></strong></p><p><strong></strong></p><p><strong></strong></p><p><strong></strong></p>

<p>This thesis was aimed at the development of a Geographical Information System (GIS) based model to support the Rwanda Land Use and Development Master Plan. Developing sustainable land management is the main task of this master plan. Stakeholder’s involvement was of key importance. Their demands should be analysed and visualised to support discussions and the decision-making process. Spatial Multicriteria Decision Analysis (MCDA) is a proven method for land-use planning purposes. However, most land-use planning applications focus on a specific theme, such as urban development. In addition, land-use planning is often limited to a relatively small area. This thesis focused at the development of a countrywide GIS model, containing all land-uses accommodated in three main land-use categories: urban, agriculture and conservation. The GIS model was largely based on the Land-Use Conflict Identification Strategy (LUCIS) model. Many of the goals, objectives, and subobjectives that described the earlier mentioned land-use categories were adopted from the original model. However, a significant number of them were dropped, and new were created to suit the Rwandan situation. Stakeholder’s involvement was realized by assigning weights to the goals and preference maps. The Analytical Hierarchy Process (AHP) was used as weighting method. ESRI’s ArcGIS ModelBuilder was used to give the model shape in the GIS. Firstly, suitability maps were created of all elements in the model. The suitability maps were then transformed into preference maps by weighting them. In the next step the preference maps were collapsed in three classes: low, medium and high preference. Finally, the preference maps of the three land-use categories were combined, in order to visualize conflict areas. Ortho photos proved to be useful when acting as reference for the suitability and preference maps. Despite a large number of missing datasets, the GIS model was executed to simplify the understanding. However, many of the obtained results were unreliable because of the incompleteness of datasets, and can therefore not be used for decision-making.  Unfortunately, due to the stage of the project it was not possible to obtain weights from the stakeholders, and should therefore be done when the time is right. Right Choice DSS, a very user-friendly decision support application, was proposed to use for calculating weights. To conclude, the developed GIS model integrated countrywide land-use suitability mapping and stakeholders’ wishes that can be used for discussions and decision making.</p>

<p>This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company’s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners’ demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company’s business value and a positive sustainable external image. Different requirements in the field of such accounting for state and non-state enterprises make the phenomenon interesting to study. The purpose of this study was to find out how the sustainability reporting differs between governmental and non-governmental Swedish companies and how it is influenced by the legitimacy and stakeholders’ perspective.</p><p>The six companies included in the case study were state-owned SAS, Vattenfall and TeliaSonera and non-governmental Peab, Alfa-Laval and RNB Retail and Brands. To understand the phenomenon and explain the empirical data the using of legitimacy and stakeholder theories were helpful. Furthermore, mandatory and optional regulations in the area were presented, as well as the Global Reporting Initiative (GRI) guidelines, which are becoming more recognized as a standard for sustainability reporting. The Empirical data was taken from interviewing the qualified people from the respective companies, corporate sustainability reports and other sustainability-related information. After the completed research it revealed that sustainability reporting is different depending on the type of company, its business and its stakeholders. The non-mandatory regulation in the area creates flexibility for the company, which gives companies greater capacity and opportunity for self-regulation within the CSR field.</p>

<p> </p><p>This paper is focusing on the responsibility corporations have toward society and what role stakeholders play in this responsibility. By providing a historical background of how corporations have used their responsibility toward society, it is clear that corporations have been responsible. Before, this responsibility was focused toward the shareholders of the corporation but with time it changed to include more actors within the society. By focusing on what kind of responsibility the corporation has towards the society it is active in, this paper will explain the notion of a corporation that has a social responsibility in terms of being morally responsibility for its actions. This is why the concentration of the this paper will be on the concept of corporate social responsibility (CSR).</p><p>The notion of CSR has became more significant with time. In today's society corporations are expected to take more responsibility. A reason for this increased expectations from society on corporations could have to do with the fact that stakeholders have gained greater transparency through technological development, mainly the development of information technology.</p><p>The aim of this paper will be to show what role CSR plays for a corporation in today’s society and why a corporation should work more with its different stakeholders and not as before with almost solely its shareholders. To be able to conduct this aim, the notion of CSR will be described and put into perspective by the two main theories behind the concept of CSR: the monetary and ethical theories. This is done by first describing the development of CSR abroad and in Sweden, with a focus on “Den Svenska Modellen”. Second to show the different perspectives of the monetary and ethical approach in connection to the concept of CSR. Thereafter, the theories will be analyzed and discussed solely, in connection to each other and the development of CSR through time.</p><p>The analysis and discussion about the concept of CSR indicates that the monetary and ethical theories can not be considered to have the only impact on the concept of CSR but they have affected each other. Another conclusion is that the corporation's actions can lead to a responsible behavior that would benefit the whole society which the corporation is active in.</p><p> </p>

<p>Aim: The aim of this essay is to study the work of an alcohol company’s (Pernod Ricard) corporate social responsibility and how this work is being communicated to the company’s stakeholders. Furthermore I aim to describe the profile of the specific company, in other words how they wish their stakeholders to experience the company. I will then compare this profile with the image of how the interviewed stakeholders actually perceive the corporate social responsibility activities. Are there any differences?</p><p>Material/Method: Together with literature and document studies, a qualitative method has been used and four focus group interviews with a total of 16 stakeholders have been conducted.</p><p>Main results: The main results from the focus group interviews showed that the stakeholders appreciated corporate social responsibility work that focuses on the protection of young people. Activities aimed to target these groups generated most positive reactions and are also the activities that bring the stakeholders image closer to the desired profile. Opposite to this, activities seen as most irrelevant and even a little bit lecturing in a negative way are initiatives aimed towards warning and preventing adults from using or receiving information about a product. The more the stakeholders seem to know about an activity the less suspicious they appear to be which should encourage the company to communicate their work.</p>

<p>Stakeholder management is a topic that has received increased attention in later years. Researchers have tried to answer the question of which stakeholders that really matters to organizations and developed ways for identifying and prioritizing among stakeholders. This thesis fills a void in academia by looking exclusively on external stakeholders in large and complex projects such as the construction of power plants. The thesis investigates the approach towards external stakeholders as well as the process of identifying and prioritizing external stakeholders in this specific setting. By using attributes identified in earlier research, a theoretical framework was created that was used to investigate two of Sweden’s largest companies through a qualitative case study. The thesis describe how stakeholder identification and prioritization occurs in the different case companies and ultimately contribute with a new model that can be used by managers to prioritize among external stakeholder in organizational projects.</p>

<p>Abstract</p><p>Title: Communicating Ethics – An Analysis of Ethical Codes in Sweden’s Largest Banks</p><p>( Att kommunicera etik – en analys av de svenska storbankernas etiska riktlinjer)</p><p>Number of pages: 49 (without enclosures)</p><p>Author: Karolina Svensson</p><p>Tutor: Peder Hård af Segerstad</p><p>Course: Media and Communication Studies D</p><p>Period: Spring 2006</p><p>University: Division of Media and Communication, Department of Information Science, Uppsala University.</p><p>Purpose/Aim: The main purpose it to answer the main question how Sweden’s largest banks are communicating ethics externally? This question generates a number of questions with relevance to the purpose and subject of this thesis. The ambition is to answer all of these questions in order to achieve the main purpose.</p><p>Material/Method: The method used for this study is a qualitative text analysis. Applying this method is also done through using a model presented by Norman Fairclough. This model belongs to the tradition of critical discourse analysis. The qualitative method used gives possibilities to present and study a few elements more closely. This is done by applying the purpose and furthermore the questions of relevance on the ethical codes presented externally by Sweden’s largest banks. A couple of complementary interviews have been used when considered needed. Facts about the banks are also used along with a theoretical background to the subject.</p><p>Main results: Ethics seem to be an important part of our society. Therefore companies seek to integrate it in the everyday business life. The main question raised in this thesis is answered by applying a number of questions to the text material. The analysis of this shows that:</p><p>The banks communicate to and about a number of stakeholders surrounding the organization. They communicate mainly about and to employees and customers but also about and to a number of other groups such as partners and public authorities. Along with communicating the ethical responsibility the banks integrate legal responsibilities in their ethical codes. Both economic and philanthropic responsibilities are being integrated to some extent. The banks ethical codes consist of how to act in order to achieve good consequences, what principles are considered to be good, how to be a good person (employee) and how to discuss what good ethics are. The banks also communicate about a set of moral standards: trustworthiness, respect, responsibility, fairness, caring and citizenship.</p><p>Keywords: Ethics, moral, banks, communication, stakeholders and qualitative text analysis.</p>