In the early 21st Century Sweden’s daily press was full of articles of Asian migrant workers that was picking berries in the north of the country. It was reported that the pickers was exploited by the industry and that it was complete chaos in the berry forests and that no one wanted to take responsible for the situation. As one measurement the Swedish Board of Migration adopted guidelines of how to import work force. The guidelines had a positive effect. The guidelines, however, also created a new problem a now shifted focus to another group of pickers: migrant workers from poor member-states of the European Union. This research partly aims to find out who is the responsible for the situation and who can do something that can improve the situation. Further, the research aim to find out why so many Easter European chose Sweden as country to work in, and then if the Swedish Board of Migrations guidelines actual effect of the migration flow. As a part of a solution for the berry pickers a few organization stands out, namely the ones that a company can use to clean their name with if they connect themselves to. This research then also aim to understand to find out if those organizations can make a positive impact of the situation. Mainly daily press has been used as the main source to create a framework over the situation. The analysis is made from the statements found in the large share of different sources available, but also through Swedish rules, politicians and the workers and theories of migration. In order to put the situation in Sweden in a larger context, a comparison with Austria is made. The final conclusion of the research is somehow devastating. There is still a hassle to understand who can be put in charge of the wheel, but the aftermath is that in the end the actor with most power in the industry might be the consumer of the berries.

This study examines whether there is a difference in the impact on the cumulative average abnormal return (CAAR) when announcing merger and acquisitions for companies that are members and companies that are non-members of UN Global Compact. Furthermore, the study examines the development of CAAR by dividing the acquiring companies in the financial-, industrial-, and high-technology industries. To examine this, a quantitative method with an event study is applied. In total, CAAR is examined for 204 acquisitions where 102 acquisitions are announced by companies that are connected to UN Global Compact 10 principles. All of the acquisitions have been announced between the period 2009-01-01 to 2019-12-31. The hypotheses regarding differences in abnormal returns in the financial, industrial and high-technology industry have been tested in a significance tests and presented in tables and graphs. The results of the study shows that companies that are members, regardless of industry, are negative affected by the announcement of merger and acquisitions. Furthermore, there is differences in how CAAR for members and non-members are affected by the announcement of acquisitions depending on the industry in which the companies are located. The conclusion is that non-members present the highest values of CAAR in all industries but significance can only be showed in the industrial industry. Significance can be showed for members in all industries. / Denna studie undersöker om det föreligger skillnad i påverkan på den genomsnittliga kumulativa abnormala avkastningen (CAAR) vid tillkännagivande av företagsförvärv för företag som är medlemmar respektive icke medlemmar i UN Global Compact. Vidare undersöker studien utvecklingen i CAAR genom att dela in de förvärvande företagen inom finans-, industri- och högteknologiska branschen. Metoden som valts ut är en kvantitativ metod där en eventstudie tillämpas. Totalt undersöks CAAR för 204 stycken förvärv, där 102 stycken förvärv är utannonserade av företag som är anslutna till UN Global Compacts tio principer. Alla förvärv har utannonserats mellan perioden 2009-01-01 till och med 2019-12-31. För att undersöka ställda hypoteser har tabeller och diagram upprättats där signifikans har blivit säkerställd genom ett signifikanstest. Resultaten av undersökningen visar att företag som är medlemmar, oberoende av bransch, påverkas negativt med anledning av tillkännagivande av förvärv, där påverkan även statistiskt kan säkerställas med en signifikans på 90%. Vidare påvisas skillnader i hur medlemmar respektive icke medlemmars CAAR påverkas av tillkännagivande av förvärv beroende på vilken bransch företagen befinner sig inom. Slutsatsen blir att icke medlemmar uppvisar högst värden av CAAR inom samtliga branscher men signifikans kan endast påvisas inom industribranschen. För medlemmar kan signifikans påvisas inom samtliga branscher.

<p>ÄMNE</p><p>Vilken information om Corporate Social Responsibility lämnas i årsredovisningen av svenska företag? Hur följer företagen riktlinjerna Global Reporting Initiative och UN Global Compact? Vilka motiv kan företagen ha för att lämna information om CSR i årsredovisningen?</p><p>SYFTE</p><p>Syftet är att rekapitulera studien ”Corporate Social Responsibility - vilken information lämnas i årsredovisningen av företagen på Stockholmsbörsens A-lista”, Göteborgs Universitet 2005, genom att kartlägga och jämföra CSR-redovisningen hos de företag från den dåvarande A- listan som idag är noterade på Stockholmsbörsen. Utifrån en utarbetad checklista skall undersökas vilken information som företag lämnar samt vilka skillnader som finns mellan företag och över tiden.</p><p>GENOMFÖRANDE</p><p>Undersökningen bygger på kvantitativ och kvalitativ innehållsanalys av årsredovisningar. Årsredovisningarna har analyserats efter en utarbetad checklista som bygger på indikatorer och principer från GRI och UN Global Compact.</p><p>SLUTSATSER</p><p>Studien visar att det råder stora skillnader mellan företag och den mängd CSR-information de publicerar i sin årsredovisning. Sedan 2004 har en svag ökning skett av mängden information som redovisas, denna ökning återfinns främst inom branschen industri.</p><p>NYCKELORD</p><p>Corporate Social Responsibility, Global Reporting Initiative, UN Global Compact, årsredovisning</p>

ÄMNE Vilken information om Corporate Social Responsibility lämnas i årsredovisningen av svenska företag? Hur följer företagen riktlinjerna Global Reporting Initiative och UN Global Compact? Vilka motiv kan företagen ha för att lämna information om CSR i årsredovisningen? SYFTE Syftet är att rekapitulera studien ”Corporate Social Responsibility - vilken information lämnas i årsredovisningen av företagen på Stockholmsbörsens A-lista”, Göteborgs Universitet 2005, genom att kartlägga och jämföra CSR-redovisningen hos de företag från den dåvarande A- listan som idag är noterade på Stockholmsbörsen. Utifrån en utarbetad checklista skall undersökas vilken information som företag lämnar samt vilka skillnader som finns mellan företag och över tiden. GENOMFÖRANDE Undersökningen bygger på kvantitativ och kvalitativ innehållsanalys av årsredovisningar. Årsredovisningarna har analyserats efter en utarbetad checklista som bygger på indikatorer och principer från GRI och UN Global Compact. SLUTSATSER Studien visar att det råder stora skillnader mellan företag och den mängd CSR-information de publicerar i sin årsredovisning. Sedan 2004 har en svag ökning skett av mängden information som redovisas, denna ökning återfinns främst inom branschen industri. NYCKELORD Corporate Social Responsibility, Global Reporting Initiative, UN Global Compact, årsredovisning

We live in a severely unequal world. Pressing questions are, then, what changes the global advantaged should bring about to improve the situation of the global disadvantaged, and why they should do so in the first place. Chapters 1, 2 and 3 answer the latter question whereas chapters 4 and 5 answer the former. Chapter 1 considers Peter Singer’s ‘non-relationist’ and Thomas Pogge’s ‘relationist’ approaches to global justice. The chapter argues that Pogge’s argument is more compelling than Singer’s, but that it is incomplete. To make a relationist argument more plausible, the chapter draws on two critical social theorists: Alf Hornborg and David Harvey. Based on their analyses, and employing the perspectives of ‘human time’ and ‘ecological space’, the chapter concludes that the advantaged are in violation of a stringent negative duty by being complicit in the harmful global system. The chapter also introduces two kinds of debt – ‘temporal debt’ and ‘ecological debt’ – that the advantaged may owe the disadvantaged. Chapter 2 argues that the global system is not only harmful but severely harmful: it is likely to reproduce ‘absolute harm’ (a harm that infringes upon minimum human well-being). Chapter 3 discusses what positive action the advantaged ought to take because of the negative-duty violation and the problem-solving ability they have. Focusing on two kinds of action – reparation and remedy – the chapter argues that achieving reparation may face practical problems, but that the advantaged should act immediately to provide remedy – in particular, institutional remedy – for the disadvantaged. In doing so, the chapter commends the ‘advantaged remedy’ principle. Chapters 4 and 5 consider remedial institutions which the advantaged should strive to create and uphold. Chapter 4 focuses on one which we already have: the UN Global Compact. The chapter argues that this institution is necessary in the light of present global circumstances and also advances a set of principles appropriate to protect minimum human well-being. But it concludes that this reformist institution may turn out to be insufficient. Based on this conclusion, chapter 5 supports a more radical proposal: a market-socialist proposal offered by Leslie Sklair. Sklair’s account, however, does not explain why it is market socialism, rather than a non-market alternative, that should be pursued. Neither does it show how market-socialist institutions would remedy the global-systemic problems that are likely to afflict the disadvantaged. The chapter offers answers to these questions by drawing on David Miller (for the first question) and David Schweickart (for the second question). The chapter then argues that market socialism, if accompanied by an appropriate ethos, would serve to remedy the situation of the global disadvantaged. Meanwhile, the shift to market socialism would, and should, take time. So, this project concludes by considering a supplementary institution that may need to be implemented in the meantime: an ecological space tax.

There is an increasing demand for the private sector to include corporate social responsibility in their business and everyday work. This thesis has studied the corporate responsibility of firms in the Nordic countries (Denmark, Finland, Norway and Sweden), compared with firms in 18 other OECD countries. The results are then analysed by referring to the institutional framework that firms operate in; national and international institutions. In particular, the thesis aims at examining whether there is a distinctive Nordic approach towards CSR. The Nordic countries are argued to operate in a specific national business system, influenced by the welfare state model which also impact firms’ approach towards CSR. Furthermore, the role of multi-stakeholder initiatives (MSIs) is emphasized. National institutions are, due to increased globalization and awareness of global governance gaps, increasingly challenged by international institutions. To address this issue variables are collected from the MSI UN Global Compact (UNGC) Implementation Survey from 2017, the main variable being overall CSR actions the companies take, and more specifically with regard to human rights (HR), labour rights (LR), environment (EN) and anti-corruption (AC). A simple OLS with robust standard errors was performed to define the relationship between the variables. The result show both similarities and differences between the Nordic and OECD companies, but also differences to a larger extent than expected between the Nordic countries. The main contribution of this study is thus to highlight factors that influences companies’ CSR, with possible implications for policy makers as well as managers on a national and international level. Further research should elaborate and expand the CSR actions and compare on a cross-country level instead of a Nordic and OECD level and include companies in other MSIs. / Det finns ett ökat krav på den privata sektorn att inkludera CSR (corporate social responsibility = företags samhällsansvar) i deras verksamhet och dagliga arbete. Detta arbete har studerat de nordiska ländernas (Danmark, Finland, Norge och Sverige) företags hållbarhetsarbete och jämfört med företag i 18 OECD länder. Resultatet är sedan analyserat genom att referera till vilka institutionella ramverk som företag verkar inom; nationella och internationella institutioner. Framförallt, detta arbete har studerat om det finns ett distinkt nordiskt förhållningssätt till CSR. De nordiska länderna är omtalade av att verka i en speciell nationell struktur (national business system), påverkad av välfärdsmodellen och som i sin tur påverkar förtagens förhållningssätt till CSR. Följande, vilken roll multi-stakeholder initiatives (MSIs) har är diskuterat. De nationella institutionerna är i dagenens kontext, med ökad globalisering och medvetenhet om globala problem som kräver globala lösningar, konfronterade med internationella institutioner. För att undersöka detta hämtades variablerna från MSI UN Global Compact (UNGC) Implementation Survey 2017 och huvudvariabeln är CSR aktiviteter inom hela CSR arbetet, men framförallt inom mänskliga rättigheter (human rights, HR), arbetsrättigheter (labour rights, LR), miljö (environment, EN) och anti-korruption (anti-corruption, AC). En vanlig OLS med robust standard errors användes för att bestämma sambandet mellan variablerna. Resultatet visar både likheter och skillnader mellan de nordiska och OECD länderna, men däremot visar resultatet mer skillnader mellan de nordiska länderna än förväntat. Det viktigaste bidraget med denna studie är att uppmärksamma de faktorer som påverkar företagets CSR, med vidare rekommendationer till beslutsfattare och managers på en nationell och internationell nivå. Fortsatta studier kan utveckla CSR aktiviteterna, jämföra på en nationell nivå istället för på en nordiska och OECD nivå, samt inkludera företag från andra MSIs.

<p>As one of Europe’s largest-producing actors in the energy sector with a wide energy mix, Vattenfall has a great responsibility to contribute to sustainable development of society. To do so, economical, environmental and social aspects need to be balanced in a responsible way. This is done through acting social responsible or in other terms, addressing corporate social responsibility (CSR) in the company’s business activities. Electricity and heat constitute one of the prerequisites for a modern society. However, it has always been a highly debated industry due to its inevitable impact on the environment and society. This makes it crucial for Vattenfall and its operations to act as responsible as possible and listen to the stakeholders and take their expectations into account in the business decisions process. Vattenfall has a long history of being criticised for its activities by NGOs and media. However, Vattenfall´s main task is to deliver electricity and heat to the society, which means that Vattenfall must continue to deliver secure energy supply to its markets, but with as little negative impact on the environment and society as possible.</p><p> </p><p>Vattenfall is through its operations, its value chain, its use of technology and the markets on which it operates, exposed to risks associated with the areas human rights, labour, environment and anti-corruption. These “CSR risks” can harm the reputation, brand and image if they are not managed in a proactive and effective way. In order to manage CSR risks and emerging CSR issues, the company needs to catch and respond quickly to new trends and expectations raised by opinion formers, which often are expressed through the media and the Internet. The aim of this study is to provide Vattenfall with a tool to do so. Through identifying the main CSR risks related to its operations, awareness about Vattenfall’s vulnerability areas are created. The result shows that the largest CSR risks for Vattenfall are technology related, i.e., connected to the fuels used in Vattenfall’s power plants and their value chain. This knowledge can be used when addressing CSR in the organization.</p><p>Still, a direct solution to manage CSR risks and emerging CSR issue is needed. The second purpose of this study is to propose a process for a CSR issues management at Vattenfall. The aim of such an issues management is to provide the company with a tool to identify, analyse and manage emerging issues. A CSR issues management will provide Vattenfall with a tool to respond to emerging issues before they become public knowledge. It should scan and collect external and internal information, identify relevant information for Vattenfall, monitor ongoing and emerging CSR issues/concerns/debates and report to relevant functions in the Vattenfall organization.</p>

As one of Europe’s largest-producing actors in the energy sector with a wide energy mix, Vattenfall has a great responsibility to contribute to sustainable development of society. To do so, economical, environmental and social aspects need to be balanced in a responsible way. This is done through acting social responsible or in other terms, addressing corporate social responsibility (CSR) in the company’s business activities. Electricity and heat constitute one of the prerequisites for a modern society. However, it has always been a highly debated industry due to its inevitable impact on the environment and society. This makes it crucial for Vattenfall and its operations to act as responsible as possible and listen to the stakeholders and take their expectations into account in the business decisions process. Vattenfall has a long history of being criticised for its activities by NGOs and media. However, Vattenfall´s main task is to deliver electricity and heat to the society, which means that Vattenfall must continue to deliver secure energy supply to its markets, but with as little negative impact on the environment and society as possible.   Vattenfall is through its operations, its value chain, its use of technology and the markets on which it operates, exposed to risks associated with the areas human rights, labour, environment and anti-corruption. These “CSR risks” can harm the reputation, brand and image if they are not managed in a proactive and effective way. In order to manage CSR risks and emerging CSR issues, the company needs to catch and respond quickly to new trends and expectations raised by opinion formers, which often are expressed through the media and the Internet. The aim of this study is to provide Vattenfall with a tool to do so. Through identifying the main CSR risks related to its operations, awareness about Vattenfall’s vulnerability areas are created. The result shows that the largest CSR risks for Vattenfall are technology related, i.e., connected to the fuels used in Vattenfall’s power plants and their value chain. This knowledge can be used when addressing CSR in the organization. Still, a direct solution to manage CSR risks and emerging CSR issue is needed. The second purpose of this study is to propose a process for a CSR issues management at Vattenfall. The aim of such an issues management is to provide the company with a tool to identify, analyse and manage emerging issues. A CSR issues management will provide Vattenfall with a tool to respond to emerging issues before they become public knowledge. It should scan and collect external and internal information, identify relevant information for Vattenfall, monitor ongoing and emerging CSR issues/concerns/debates and report to relevant functions in the Vattenfall organization.

The thesis examines the approach of state and non-states actors to the UN Global Compact in the Czech Republic. The case of the Czech Republic has been chosen for the analysis since there has been much lower engagement level of companies in the UN Global Compact than in other European countries. The aim of the thesis is to discover how particular actors from the state and non-governmental sectors influence the engagement of companies in the UN Global Compact, and to find out the main causes of low engagement of companies in the initiative. The method of process tracing is used to explore causal relations between the variables. The qualitative data collected from the interviews with the representatives of governmental institutions, international non-governmental organisations, platforms of social responsibility, trade unions, and companies have been used as the main source. The main causes of the low engagement level of companies in the UN Global Compact have been identified as including: the passivity of the state and the absence of coherent national strategy for corporate social responsibility (CSR); the non-involvement of the non-governmental organisations in the promotion of UN Global Compact principles although their influence differs according to the character of the organisation; the lack of...

Der Prozess der Globalisierung hat zu einem enormen Anstieg globaler wirtschaftlicher Interdependenzen und entsprechender Interaktionsmöglichkeiten geführt. Gleichzeitig ist die globale Rahmenordnung als defizitär zu charakterisieren und es stellt sich die Frage nach der Vertrauensbasis globaler wirtschaftlicher Zusammenarbeit. Vor diesem Hintergrund untersucht die vorliegende Dissertation den Beitrag Globaler Chartas zur Stabilisierung des Vertrauensverhältnisses von (Welt-) Gesellschaftsmitgliedern und transnationalen Unternehmen. Die Forschungsarbeit verfolgt hierbei zwei Ziele: Erstens die systematische Verortung des Konzepts Vertrauen im Drei-Ebenen-Paradigma der ökonomischen Ethik sowie zweitens die Entwicklung einer Heuristik zur Gestaltung bzw. Weiterentwicklung Globaler Chartas in der Praxis. Die entwickelte Heuristik wird anhand von drei Globalen Chartas beispielhaft illustriert. Zu diesen zählen der UN Global Compact, das Manifest Globales Wirtschaftsethos sowie die Caux Round Table Prinzipien.:1 Einleitung 1.1 Problemexposition 1.2 Theoretischer Zugriff 1.3 Zielsetzung und Vorgehensweise 2 Grundlegende Axiome der ökonomischen Ethik 2.1 Der Grundkonflikt zwischen Gewinn und Moral 2.2 Die erweiterte Goldene Regel 2.3 Unternehmensverantwortung aus Sicht der ökonomischen Ethik 3 Vertrauen als Grundlage gelingender Kooperation 3.1 Der Vertrauensprozess 3.1.1 Vertrauen des Vertrauensgebers 3.1.1.1 Spezifisches Vertrauen 3.1.1.2 Generalisiertes Vertrauen 3.1.2 Vertrauenswürdigkeit des Vertrauensnehmers 3.1.3 Von Vertrauenswürdigkeit und Vertrauen zu Kooperation 3.2 Vertrauen im Drei-Ebenen-Paradigma 3.2.1 Akteure im Drei-Ebenen-Paradigma 3.2.2 Das Drei-Ebenen-Paradigma 3.2.2.1 Spielzüge 3.2.2.2 Spielregeln 3.2.2.3 Spielverständnis 3.2.2.3.1 Begriffsbestimmung 3.2.2.3.2 Funktionen 3.2.3 Relevante Inkonsistenzen 3.3 Investitionsheuristik 3.4 Synopsis 4 Globale Chartas als Investition in den Faktor Vertrauen 4.1 Begriffsbestimmung „Globale Chartas“ als Initiativen der Global Governance 4.2 Bedingungen der Globalität 4.2.1 Moderne Strukturbedingungen von Interaktionen 4.2.2 Defizitäre globale Rahmenordnung 4.2.3 Globaler (Werte-, Normen- und Motivations-) Pluralismus 4.3 Ansatzpunkte Globaler Chartas im Vertrauensprozess 4.3.1 Globale Chartas als (Meta-) Signal auf Spielzugebene? 4.3.2 Globale Chartas als Institution auf Spielregelebene? 4.3.3 Globale Chartas als Investition in ein gemeinsames Spielverständnis? 4.4 Heuristik zur Gestaltung Globaler Chartas 4.5 Synopsis 5 Illustration der Heuristik 5.1 Der United Nations Global Compact 5.1.1 Zum Bekanntheitsgrad des UNGC 5.1.2 Zum Selbstverständnis des UNGC 5.1.3 Zur Sicherstellung der Glaubwürdigkeit des UNGC 5.1.4 Zum Angebot an belastbaren Orientierungspunkten des UNGC 5.1.5 Zur Ermöglichung der lokalen Interpretation der UNGC Prinzipien 5.2 Das Manifest Globales Wirtschaftsethos 5.2.1 Zum Bekanntheitsgrad des Manifest Globales Wirtschaftsethos 5.2.2 Zum Selbstverständnis des Manifest Globales Wirtschaftsethos 5.2.3 Zur Sicherstellung der Glaubwürdigkeit des Manifest Globales Wirtschaftsethos 5.2.4 Zum Angebot an belastbaren Orientierungspunkten des Manifest Globales Wirtschaftsethos 5.2.5 Zur Ermöglichung der lokalen Interpretation des Manifest Globales Wirtschaftsethos 5.3 Die Caux Round Table Prinzipien für verantwortungsvolle Unternehmen 5.3.1 Zum Bekanntheitsgrad der Caux Round Table Prinzipien 5.3.2 Zum Selbstverständnis der Caux Round Table Prinzipien 5.3.3 Zur Sicherstellung der Glaubwürdigkeit der Caux Round Table Prinzipien 5.3.4 Zum Angebot an belastbaren Orientierungspunkten der Caux Round Table Prinzipien 5.3.5 Zur Ermöglichung der lokalen Interpretation der Caux Round Table Prinzipien 5.4 Synopsis 6 Schlussbemerkung LITERATURVERZEICHNIS