Bakgrund och problemdiskussion: Den ökade tillgängligheten av casino- och sportspel på nätet står i en komplicerad relation till spelproblem eftersom det numera är tillgängligt på flera olika plattformar. Företag i EU-länder med över 500 medarbetare i genomsnitt måste från räkenskapsåret 2017 upprätta hållbarhetsredovisning, i dessa förväntas företag med casino- och nätspelsverksamhet redovisa hur de arbetar mot att stävja spelproblem. Detta har företag tidigare frivilligt upprättat i sin hållbarhetsredovisning, något som gjort att jämförbarheten mellan företag ansetts vara problematisk. Syfte: Undersökningen syftar till att, mellan företag, jämföra det redovisade sociala ansvarstagandet över tid för att uppfatta effekter av globala ramverk och direktiv inom hållbarhetsredovisning. Teoretisk referensram: Tidigare studier om hållbarhetsredovisning inom casino- och nätspelsföretag har tillsammans med legitimitet- samt institutionella teorin tillämpats för att analysera det empiriska materialet. Metod: Studien har utgått från ett kvantitativt tillvägagångssätt och empiriska data är inhämtad från sex börsnoterade företags hållbarhetsredovisningar från åren 2013–2017. Meningarna har kvantifierats, poängfördelats och tolkats utifrån en kodningsmanual. Resultat: Majoriteten av företagen i studien har förändrat sin redovisning om socialt ansvarstagande under årens gång. Alla företag ter sig ur ett positivt perspektiv redovisa de negativa aspekterna i anknytning till spelproblem. Resultatet visar även att det är svårt att jämföra olika företags hållbarhetsredovisningar eftersom innehållet skiljer sig, något som även tidigare studier om hållbarhetsredovisningar påpekar. / Problematization: The increased availability of casino and sport games online has a complicated relationship to problem gaming. For companies in the European Union, a sustainability report must be established if a company has an average of 500 employees during the year. It is expected that companies that are running as an online game operator also reports its work in restraining gambling problems, something that earlier has been optional to account and have made the comparability of sustainability reports problematic. Purpose: The purpose of this study has been to, between companies, compare the reporting of the social responsibilities over time to comprehend the effects of global guidelines and directions within sustainability reporting. Frame of reference: Earlier studies about sustainability reporting within online casino companies have been used in combination with the legitimacy theory and the institutional theory to analyze the quantitative data. Method: The study has been issued from a quantitative approach and the data has been collected from six listed companies who have established a sustainability report for the years 2013-2017. Sentences have been quantified, interpreted and given a score from a coding manual. Results: Most of the companies in the study has developed its reporting of the social responsibilities during the years. All companies appear to write in a positive way about the negative aspects in connection to problem gaming. The result shows that it is hard to compare companies’ sustainability reports because of the difference in the information, something that earlier studies in the field points out.

Syftet med denna studie var att undersöka Verkställande direktörers (Vd) föreställningar om Ansvarsfullt ledarskap och deras uppfattningar om socialt ansvar för intressenternas hälsa. Semistrukturerade kvalitativa intervjuer genomfördes bland ett ändamålsenligt urval av tio Vd:ar från företag som representerar olika sektorer. Innehållsanalys utfördes för att identifiera mönster och kategorier i data. Fyra kategorier identifierades i data. De intervjuade Vd:arnas föreställning om rollen som ansvarig ledare var att bidra, inkludera, skapa en gemenskap och struktur. Deras förståelse för CSR och intressenters hälsa och välbefinnande var i stor utsträckning begränsad till sin egen organisation (interna intressenter). Även om de kunde se att deras aktiviteter påverkat andra intressenter, så var det inte deras första prioritet. / The purpose of this thesis was to investigate CEO´s understanding of Responsible Leadership and their perceptions of Social Responsibility for stakeholders health. Semi-structured qualitative interviews were carried out among a purposive sample of ten CEO´s representing a variety of sectors. Content analysis was conducted to identify patterns and categories in the data.  Four categories were identified in the data. The interviewed CEO´s perceptions of the role of responsible leader were to contribute, inclusiveness, create a community and structure. Their understanding of CSR and stakeholder´s health and well-being was largely limited to their own organization (internal stakeholders). Although they could see that their activities affected other stakeholders, it was not their first priority.

<p>A growing number of companies realise that to achieve their environmental goals and satisfy stakeholder expectations, they need to look beyond their own facilities and to involve their suppliers in environmental initiatives. A life cycle approach means that the production system should be optimised as whole, across national boarders and individual organisations taking part all the way from extraction to disposal. This study is a Life Cycle Inventory of resources used when producing a piece of cotton garment and the method is based on the standardisation series of ISO 14040-43. The area of study, Tamil Nadu the most southern state of India, accounts for more than 90% of India’s knitwear exports to Western Europe. The main conclusion is that the Life Cycle Inventory could bean appropriate method to be used within the textile industry but the main advantage may not be in solving problems but instead framing them in a distinctive way and making people aware of them. An approach that combines life cycle and sustainability concepts could be a way towards enhanced corporate responsibility.</p>

The study shows that the primary factors that underpin responsible decisions in the steel industry are legitimacy and resource dependency. The study also indicates that profitability and business aspects serve as tools for rationalizing decision alternatives, communication means to persuade other actors, and create legitimacy among stakeholders. Profitability is also a tool for managing risks and uncertainties in the decision-making situation, as it can be calculated unlike several social values. The results also show that other organizations in the industry and suppliers serve as inspiration and collaboration in the decisions. / Studien visar på att de primära faktorer som grundar ansvarsfulla beslut istålindustrin är legitimitet och resursberoende. Studien indikerar även att lönsamhet ochaffärsaspekter utgör verktyg för att rationalisera beslutsalternativ, kommunikationsmedel föratt övertyga andra aktörer samt skapa legitimitet hos intressenter. Lönsamheten utgör också verktyg för att hantera risker och osäkerheter i beslutssituationen eftersom det är möjligt attkalkylera till skillnad från flera hållbarhetsvärden. Resultatet visar också att andraorganisationer i branschen och leverantörer utgör inspiration och samarbete i besluten.

Syftet i studien är att finna likheter och skillnader i casino- och spelföretagens redovisade sociala ansvarstagande. Urvalet är svenska spelföretag som är noterade på Stockholmsbörsen. De studerade företagen är LeoVegas, Evolution AB, Betsson AB och Kindred Group PLC. Metoden grundar sig i en innehållsanalys med komparativ och longitudinell design. Studien har undersökt kategorierna “Kontroll”, “Åtgärd”, “Ansvarsfullt spelande” och “Spelproblem” i företagens hållbarhetsredovisningar för åren 2017-2021. Antalet meningar som innehåller kategorierna har studerats för att finna likheter och skillnader. Resultatet visar att kategorin “Ansvarsfullt spelande” tillämpats mest samt att “Spelproblem” tillämpats minst bland företagen. Resultatet visar även att Kindred Group PLC använt kategorierna mest i sin hållbarhetsredovisning och att Evolution AB har nämnt kategorierna minst. Resultatet kopplas bland annat till teorier om ansvarstagande, användning av ramverk och “greenwashing”. Slutsatserna som dras är att det är svårt att definiera konkreta likheter och skillnader, att företagen generellt har utvecklat sina hållbarhetsrapporter samt att det finns skillnader i användandet av icke-obligatoriska verktyg. Jämförbarheten mellan hållbarhetsredovisningarna är låg, däremot har företagen olika grad av transparens. Studien visar en tendens att hållbarhetsrapportering kopplat till spelproblem har ändrats under Covid-19 pandemin. Utöver detta kan vi konstatera att företagen använder sig av “greenwashing” i sin hållbarhetsrapportering och att det är en fördel för företag att följa GRI:s ramverk vid upprättandet av en hållbarhetsrapport. / The purpose of the study is to find similarities and differences in the reported social responsibility of casino and gambling companies'. The selection of companies is Swedish gambling companies that are listed on the Stockholm Stock Exchange. The companies studied are LeoVegas, Evolution AB, Betsson AB and Kindred Group PLC. The method is based on a content analysis with comparative and longitudinal design. The study has examined the categories “Control”, “Action”, “Responsible Gambling” and “Gambling Problems” in the companies' sustainability reports for the years 2017-2021. The number of sentences that use these categories and the content of the sentences that contain these categories have been studied to find similarities and differences. The results show that the category “responsible gambling” is the most used category among the companies, while the category “gambling problems” is the least used. The results also show that Kindred Group PLC uses the categories the most in its sustainability report and that Evolution AB mentions the categories the least. The results had relevance to the theories about responsibility, the use of frameworks and "greenwashing". The conclusions drawn are that it is difficult to define concrete similarities and differences, that companies have a general method to develop their sustainability reports, and that there are differences in the use of non-mandatory tools. Comparability between the sustainability reports are low, but the companies have different degrees of transparency. The study shows a change of tendency regarding the sustainability reports connected to gamble addiction during the covid-19 pandemic. In addition, we can state that companies use “greenwashing” in their sustainability reporting and that it is an advantage for companies to follow GRI's guidelines when preparing a sustainability report.

<p><p><strong>Level:                           </strong>Master thesis in Business administration with concentration towards Ecological economics</p><p><strong> </strong></p><p><strong>Title:             </strong>Combating climate change – a case study of Statoil’s climate strategy<strong></strong></p><p><strong> </strong></p><p><strong>Problem:       </strong>The world is facing an environmental situation where we no longer can ignore problems like climate change, losses of species and an overall environmental degradation. Many actors have to take their responsibility and do as much as they can for a sustainable development. One crucial actor is the business world. Often, they both have the knowledge and financial power to make a difference. Higher environmental regulations and pressure from stakeholders, such as the Swedish government or the EU, forces companies to consider the environment while doing business. This requires a strategy.<strong></strong></p><p><strong> </strong></p><p><strong>Purpose:       </strong>The purpose with the essay is to identify and study Statoil’s climate strategy.  We also want to identify the most important internal and external factors that are affecting the strategy.</p><p><strong> </strong></p><p><strong>Method:       </strong>The thesis is based on a qualitative method made up by two parts, interviews and literature studies. We made one informant interview and two respondent interviews with two environmental executives from Statoil AB.<strong></strong></p><p><strong> </strong></p><p><strong>Results:        </strong>Statoil has a mainly pro-active strategy and are very ambiguous in the climate question, although their strategy is highly affected by the surrounding. Developing new technologies, cooperation and profiling are the main parts of their strategy. They are affected by the dominating discourse ecological modernization, as well as by the organizational field. They are in turn affecting the field by their offensive strategy. The customers and the legal framework are the most important external factors of impact. Whereas the corporate group StatoilHydro and financial resources are the most important internal factors. <strong></strong></p><p><strong> </strong></p><p><strong>Keywords:    </strong>Climate strategy, environmental strategy, responsible company, greening, ecological modernization</p><p> </p></p><p> </p>

Level:                           Master thesis in Business administration with concentration towards Ecological economics   Title:             Combating climate change – a case study of Statoil’s climate strategy   Problem:       The world is facing an environmental situation where we no longer can ignore problems like climate change, losses of species and an overall environmental degradation. Many actors have to take their responsibility and do as much as they can for a sustainable development. One crucial actor is the business world. Often, they both have the knowledge and financial power to make a difference. Higher environmental regulations and pressure from stakeholders, such as the Swedish government or the EU, forces companies to consider the environment while doing business. This requires a strategy.   Purpose:       The purpose with the essay is to identify and study Statoil’s climate strategy.  We also want to identify the most important internal and external factors that are affecting the strategy.   Method:       The thesis is based on a qualitative method made up by two parts, interviews and literature studies. We made one informant interview and two respondent interviews with two environmental executives from Statoil AB.   Results:        Statoil has a mainly pro-active strategy and are very ambiguous in the climate question, although their strategy is highly affected by the surrounding. Developing new technologies, cooperation and profiling are the main parts of their strategy. They are affected by the dominating discourse ecological modernization, as well as by the organizational field. They are in turn affecting the field by their offensive strategy. The customers and the legal framework are the most important external factors of impact. Whereas the corporate group StatoilHydro and financial resources are the most important internal factors.   Keywords:    Climate strategy, environmental strategy, responsible company, greening, ecological modernization

A growing number of companies realise that to achieve their environmental goals and satisfy stakeholder expectations, they need to look beyond their own facilities and to involve their suppliers in environmental initiatives. A life cycle approach means that the production system should be optimised as whole, across national boarders and individual organisations taking part all the way from extraction to disposal. This study is a Life Cycle Inventory of resources used when producing a piece of cotton garment and the method is based on the standardisation series of ISO 14040-43. The area of study, Tamil Nadu the most southern state of India, accounts for more than 90% of India’s knitwear exports to Western Europe. The main conclusion is that the Life Cycle Inventory could bean appropriate method to be used within the textile industry but the main advantage may not be in solving problems but instead framing them in a distinctive way and making people aware of them. An approach that combines life cycle and sustainability concepts could be a way towards enhanced corporate responsibility.

Utifrån den tidigare forskningen har det varit skiljaktigheter angående hur hållbara investeringar presterar i förhållande till avkastning och risk jämfört med konventionella investeringar. Samtidigt har intresset för hållbara investeringarna ökat vilket medför att det finns ett intresse att analysera hur hållbara investeringar förhåller sig inom avkastning och risk.Denna studie avser att beskriva och analysera hur hållbara aktiefonder förhåller sig i avkastning och risk jämfört med konventionella aktiefonder. Vidare studeras om det råder ett samband mellan hållbarhet och avkastning. I denna kvantitativa studie analyseras den svenska och irländska aktiefondmarknaden under 2016–2022 med totalt 310 slumpmässigt valda aktiefonder, både hållbara och konventionella, med måttet Jensens Alpha. Studiens resultat visade att ett statistiskt signifikant samband mellan hållbarhet och avkastning inte kan fastställas. Följaktligen visade det ingen statistisk signifikant skillnad i avkastning för det svenska aktiefonderna medan irländska hållbara aktiefonder hade en statistisk signifikant lägre avkastning jämfört med de konventionella motsvarigheterna. Vidare visade irländska hållbaraaktiefonder en lägre risk medan svenska hållbara aktiefonder innehade en högre risk jämfört med marknadernas konventionella aktiefonder. / There have been conflicting results from previous research regarding sustainable investing and its financial return compared to regular investment alternatives. Simultaneously, the trend towards sustainable investing has grown significantly in recent times, prompting a keen interest in understanding the effect of sustainable investing on investors, specifically in terms of returns and risks. This study aims to provide insights into sustainable investments in equity funds, specifically in terms of returns and risks, when compared to conventional equity funds. Using Jensen's Alpha methodology, a quantitative study was conducted on 310 randomly selectedequity funds, from both sustainable and conventional categories in Sweden and Ireland during the period of 2016-2022. The main findings showed that there is no strong statistical correlation between sustainability and financial returns. Furthermore, the study revealed that there was no statistically significant difference in returns for Swedish equity funds, whereas Irish sustainable equity funds exhibited statistically significantly lower returns in comparison to their conventional counterparts. Regarding risk, the study demonstrates that Irish sustainable equity funds carried lower risk, while Swedish sustainable equity funds performed with a higher risk when compared to their conventional counterparts.

Gamification kan enklast beskrivas som tillämpningen av speldesignselement i en kontext orelaterad till spel. Gamification-mekaniker används inom nätkasinobranschen som ett medel för att engagera slutanvändarna och skapa interaktion mellan användaren och systemet. Syftet med denna studie var att undersöka hur spelmekanikerna inom nätkasinobranschen kan användas utan att vara motstridig till svensk lagstiftning, samt vilka konsekvenser som appliceringen skulle kunna få på användarnas upplevelse. Metoderna för studien var litteraturgenomgång och en fallstudie. Resultatet tyder på att det finns spelmekaniker som inte bryter mot svensk lagstiftning, till exempelvis erfarenhets- och inlösningsbara poäng. Avslutningsvis presenteras förslag på hur de identifierade spelmekanikerna som går emot svensk lagstiftning kan användas och vilka åtgärder spelföretag kan ta för att minimera risker för att spelare, genom diverse spelmekaniker, utvecklar riskfaktorer för problemspelande.