Thesis (M.Phil.)--Hong Kong University of Science and Technology, 2005. / Includes bibliographical references (leaves 179-188). Also available in electronic version.

Thesis (Ph. D.)--Victoria University (Melbourne, Vic.), 2007. / Includes bibliographical references.

Indikatorer har blivit ett effektivt hjälpmedel för företag att mäta hållbarheten av verksamheten och presentera företagens arbete inom ekonomiska, miljömässiga och sociala frågor. Därmed har denna studie utformats med syftet att kartlägga vilka sociala och miljömässiga indikatorer, samt antal, som företag på Stockholmbörsen valt att rapportera. Vidare är syftet att undersöka huruvida faktorer som företagsstorlek och bransch har påverkan på antalet och typen av indikatorer som nämns i företagens rapporter. Denna studie klassificeras som dokumentstudie och tillämpar en kvantitativ metod med en deduktiv ansats. Populationen utgörs av 76 företag som är listade på Nasdaq OMX Stockholm som rapporterar utifrån ramverket GRI. Insamlingen av data har skett utifrån företagens årsredovisningar och hållbarhetsrapporter. Deskriptiva analyser har tillämpats för att undersöka mängden och frekvensen av rapporterade indikatorer. Regressionsanalyser har genomförts i programmet SPSS för att se om det förekommer några samband mellan antal indikatorer och faktorerna företagsstorlek samt branschtillhörighet. Studiens resultat presenteras i tabeller och under analysen har resultaten jämförts mot både den praktiska och teoretiska referensramen samt mot tidigare forskning. Studiens resultat visade en stor spridning gällande antal indikatorer som företagen väljer att rapportera samt att fler sociala indikatorer rapporterats än miljömässiga. Dessutom visade regressionsanalysen ett samband mellan antal indikatorer som företagen rapporterar och branschtillhörighet. Branscherna basmaterial och konsumtion rapporterar flest indikatorer medan finans- och sjukvårdsbranscherna rapporterar minst antal. Det erhölls inget positivt samband mellan företagsstorlek och antalet indikatorer.  Eftersom denna studie endast innefattar svenska företag och ser till ett år vore det av intresse att jämföra mängden indikatorer som rapporteras mellan olika länder samt att se eventuell förändring av hållbarhetsrapportering över en längre tid. / Indicators have been an efficient tool for companies to measure the sustainability of the business and present their work within economy, environmental and social questions. Therefore, this study has been designed with the aim to identify the type and quantity of social and environmental indicators reported by companies on the Stockholm Stock Exchange. Furthermore, the purpose is to examine whether factors such as company size and industry type have an impact on the number and type of indicators mentioned in the companies' reports. This study is classified as a document study and applies a quantitative method and a deductive research approach. The population consists of 76 companies listed on Nasdaq OMX Stockholm, which reports are based on the GRI framework. The collection of data was based on the company's annual report and sustainability reports. Descriptive analyzes were applied to investigate the amount and frequency of reported indicators. Regression analysis was conducted in the SPSS program to see if there is any correlation between the number of indicators and factors as company size and industry type. The study results are presented in tables and the analysis results have been compared with both the practical and the theoretical framework and the previous research. The result that emerged from the study showed that more social indicators are reported than environmental indicators and there is big variation when it comes to the number of indicators that companies choose to report. In addition, regression analysis showed a positive correlation between the number of indicators which companies report, and industry type. Industries like basic materials and consumption report the most indicators while the financial and healthcare industries reported the fewest. The study showed no positive correlation between company size and the number of indicators. Because this study is only performed on Swedish companies and is specified on one year, it would be of interest to compare the number of indicators reported between countries and to see change in sustainability reporting over time.

The Subject evidences the importance of the proposition of indicators of sustainable development for Agricultural Nestings, with the objective to support of the decisions of the governmental bodies and managers of a general form, in the implantation, accompaniment, support and evaluation to the implanted projects and to be implanted. Through the historical analysis of the brazilian agrarian question and the chosen theorical landmarks: the indicators of sustainable development; and family agriculture, was possible to know the theoretical structure witch involves the subject. Regarding the indicators of sustainable development it was proceeded a research concerning it s evolution, identifying the main studies about: the work of construction indicators of sustainable development led by the Commission for Sustainable Development CDS, of the United Nations; indicators of sustainable development Brazil 2004, of the IBGE; of the Balaton Group (Donella Meadows and others), in the Triângulo de Daly ; of the Bossel project; of the Monet model of Switzerland; and, the total socio-ecologial system, of the CEPAL. The boarding of the theorical landmark Familiar Agriculture included the analysis of some definitions and it s categories and identified the types, the sizes and the generated income for the familiar agriculturists in Brazil. The field research was carried through on two agricultural nestings (Farm Amoras and Farm Santa Amália e Santos Apóstolos) both managed by the Land and Agrarian Reformation Institute of Alagoas ITERAL. In the scope of the research we have observed characterization of the nestings, the profile of seated and the dynamics of the nestings, the social world of the seated, the production of the nestings and their impacts, the access to technology and to credit and the characteristics of the generated income. The proposition of the indicators of sustainable development to rural nestings followed the ordained landmark considered by the Commission of Sustainable Development CDS, of the United Nations and followed, in Brazil, by the IBGE, which organizes the indicators on four dimensions of sustainability: Environmental, Social, Economic and Institutional. The indicators proposed reach a total of sixty-two, including twenty-three environmental indicators, twenty-one social indicators, thirteen economical indicators and five institutional indicators. The indicators are also classified, by the model of the Cooperation and Economic Development Organization OCDE, as being Pressure Condition Reply PER. Finally, are identified thirteen indicators considered synthesis, in the total ambit of the indicators. / O tema evidencia a importância da proposição de indicadores de desenvolvimento sustentável para Assentamentos Rurais, com o objetivo de apoiar as decisões dos órgãos governamentais e gestores de uma forma geral, na implantação, acompanhamento, apoio e avaliação aos projetos implantados e a serem implantados. Através da análise histórica da questão agrária brasileira e dos marcos teóricos escolhidos: os indicadores de desenvolvimento sustentável; e, a agricultura familiar, foi possível conhecer o arcabouço teórico que envolve o tema. No tocante aos indicadores de desenvolvimento sustentável procedemos a uma pesquisa concernente a sua evolução, identificando-se os principais estudos a respeito: o trabalho de construção de indicadores de desenvolvimento sustentável liderado pela Comissão para o Desenvolvimento Sustentável CDS, das Nações Unidas; indicadores de desenvolvimento sustentável Brasil 2004, do IBGE; o do Grupo Balaton (Donella Meadows e outros), no Triangulo de Daly ; o do esquema Bossel; o do modelo Monet da Suíça; e, o sistema sócio ecológico total, da CEPAL. A abordagem do marco teórico Agricultura Familiar compreendeu a análise de definições e as suas categorias e identificou os tipos, os tamanhos e a renda gerada pelos agricultores familiares no Brasil. A pesquisa de campo foi realizada em dois assentamentos rurais (Fazenda Amoras e Fazenda Santa Amália e Santos Apóstolos), ambos gerenciados pelo Instituto de Terras e Reforma Agrária de Alagoas ITERAL. No âmbito da pesquisa observamos a caracterização dos assentamentos, o perfil dos assentados e a dinâmica dos assentamentos, o mundo social dos assentados, a produção dos assentamentos e os seus impactos, o acesso à tecnologia e ao crédito e as características da renda gerada. A proposição de indicadores de sustentabilidade para assentamentos rurais seguiu o marco ordenador proposto pela Comissão de Desenvolvimento Sustentável CDS, das Nações Unidas e seguido, no Brasil, pelo IBGE, que organiza os indicadores em quatro dimensões de sustentabilidade: Ambiental, Social, Econômica e Institucional. Os indicadores propostos atingem um total de sessenta e dois, compreendendo vinte e três indicadores ambientais, vinte e um indicadores sociais, treze indicadores econômicos e cinco indicadores institucionais. Os indicadores são também classificados, pelo modelo da Organização de Cooperação e de Desenvolvimento Econômico OCDE, como sendo Pressão-Estado-Resposta PER. Finalmente, são identificados treze indicadores considerados sínteses, no âmbito total dos indicadores.