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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
141

Responsabilidade socioambiental da Empresa Cerâmica Artesanal Serra da Capivara: análise da percepção da comunidade local do entorno do Parque Nacional Serra da Capivara

Silva, Paulo Oliveira 24 May 2016 (has links)
Submitted by Fabiany Feitosa (fabiany.sousa@ufba.br) on 2016-09-15T19:11:29Z No. of bitstreams: 1 Silva, Paulo Oliveira.pdf: 2092842 bytes, checksum: d5bc1ae7afbeddbdc47f291f89a390e2 (MD5) / Approved for entry into archive by Maria Angela Dortas (dortas@ufba.br) on 2016-10-13T17:02:29Z (GMT) No. of bitstreams: 1 Silva, Paulo Oliveira.pdf: 2092842 bytes, checksum: d5bc1ae7afbeddbdc47f291f89a390e2 (MD5) / Made available in DSpace on 2016-10-13T17:02:29Z (GMT). No. of bitstreams: 1 Silva, Paulo Oliveira.pdf: 2092842 bytes, checksum: d5bc1ae7afbeddbdc47f291f89a390e2 (MD5) / A presente dissertação consiste num trabalho de investigação, descritivo e exploratório, cujo objetivo foi analisar a atuação socioambiental da empresa Cerâmica Artesanal Serra da Capivara, identificando como a organização pesquisada se posiciona diante da questão da responsabilidade socioambiental na perspectiva da comunidade local e seu entorno. A revisão de literatura permitiu a delimitação do arcabouço teórico sobre a responsabilidade socioambiental, enfatizando a sua vertente organizacional. A natureza da pesquisa foi qualitativa e com base no estudo de caso realizado, concluiu-se que a empresa estudada possui uma conduta socioambiental boa na percepção dos moradores locais, principalmente no que diz respeito à geração de renda e a preocupação ética com a preservação do meio ambiente e do Parque Nacional Serra da Capivara. Além disso, observa-se que a empresa desenvolve ação filantrópica e valoriza a cultura local. Contudo, a empresa pesquisada precisa aprimorar seus canais de comunicação e alinhar suas perspectivas organizacionais com os interesses dos moradores locais. A pesquisa revelou, ainda, a existência de conflitos na criação do Parque Nacional Serra da Capivara, questionamentos da população sobre o propósito da empresa, a falta de serviços públicos essenciais na comunidade e a importância da conscientização e capacitação dos moradores sobre a exploração de atividades vinculadas a área do turismo. / This dissertation is a work of research, descriptive and exploratory, aimed to analyze the environmental performance of the company Ceramic Craft Serra da Capybara, identifying how the researched organization stands on the issue of environmental responsibility from the perspective of the local community and its surroundings. The literature review allowed the delimitation of the theoretical framework on social and environmental responsibility, emphasizing its organizational aspects. The nature of the research was qualitative and based on conducted case study, it was concluded that the studied company has a good environmental conduct in the perception of local residents, particularly in regard to income generation and ethical concern with the preservation of environment and the Serra da Capivara National Park. Moreover, it is observed that the company develops philanthropic action and values the local culture. However, the company researched needs to improve its communication channels and align their organizational perspectives with the interests of local residents. The survey also revealed the existence of conflicts in the creation of the Serra da Capivara National Park, population questions about the company's purpose, lack of essential public services in the community and the importance of awareness and training of the residents on the activities of exploration linked to tourism.
142

Responsabilidade socioambiental empresarial: uma análise do retorno financeiro dos investimentos socioambientais no Brasil

Quiota, Silvia 23 December 2009 (has links)
Made available in DSpace on 2010-04-20T20:59:57Z (GMT). No. of bitstreams: 4 Silvia Quiota.pdf.jpg: 2943 bytes, checksum: 28a72e51f30880bcd8d1ec31c71d310a (MD5) Silvia Quiota.pdf.txt: 120164 bytes, checksum: f0ec9430e0776dc234a4b86afc1e06b6 (MD5) license.txt: 4712 bytes, checksum: 4dea6f7333914d9740702a2deb2db217 (MD5) Silvia Quiota.pdf: 1009838 bytes, checksum: 308c67ea7385f8cfbc0b5e7d3f7168b6 (MD5) Previous issue date: 2009-12-23T00:00:00Z / The main purpose of this dissertation is to expand the debate over the topic of Corporate Social and Environmental Responsibility (CSR), in both theoretical and empirical perspectives. From the theoretical perspective, this study aimed to do a review of previous researches, for those in favor or against of the involvements of firms to address the social and environmental issues. This study analyzed the theme of CSR under the perspective of the corporate management evolution model, which started from a philanthropic model to what we see today as an important strategic decision tool. The climate change, caused by the global warming has been driven the evolution of the CSR model. From the empirical perspective, the main goal was to investigate the correlation between firm’s financial performance and social/environmental performance for Brazilian companies from 2001 to 2007, using available information provided by the Braziian Institute of Social and Economic Analysis (IBASE). Two types of panel data econometric models were used. The fixed effects model was used to investigate the existence of correlations between the financial indicators and the social/environmental indicators. Additionally, a panel data IV model was used to investigate causality and try to answer the question whether the social/environmental performance has a positive or negative impact on the firm’s financial performance. Results show a positive relationship between corporate social/environmental performance and financial performance. The internal social investment is the most relevant social/environmental variable in this result, since it is positively correlated with the financial performance indicator represented by the variable return on assets (ROA). The causality analysis showed also that the internal social investment has a positive effect on the corporate financial performance. / A proposta deste trabalho é ampliar o estudo sobre o tema da Responsabilidade Socioambiental Empresarial tanto no panorama teórico como também no empírico. No contexto teórico, este estudo procurou fazer uma revisão das argumentações tanto contrárias como a favor de um comportamento social e ambientalmente mais responsável por parte das empresas. Foi realizada uma análise da evolução do modelo de gestão das empresas, que cada vez mais passa a incorporar as questões sociais e ambientais na agenda das decisões estratégicas. Esta evolução tem sido motivada principalmente pelos problemas ambientais causados pelo aquecimento global. Os resultados obtidos por este estudo indicaram que há correlação positiva entre o desempenho socioambiental e o desempenho financeiro das empresas. A variável socioambiental mais relevante neste resultado é o investimento social interno, que se mostrou fortemente correlacionada com o indicador financeiro contábil ROA (Return on Assets). Quanto à análise de causalidade, os resultados também indicaram que o investimento social interno tem efeito positivo sobre a variável ROA.
143

Perfil energético do setor industrial de panificação: a percepção ambiental dos empresários frente à matriz energética na cidade de João Pessoa/PB / Energy profile of the industrial bakery sector: environmental perception of entrepreneurs across the energy mix in the city of João Pessoa / PB

Benício, Danniely Alves 18 February 2014 (has links)
Made available in DSpace on 2015-05-07T14:49:33Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1829046 bytes, checksum: 25dd3e6636a74c9356027cdb2be39fb6 (MD5) Previous issue date: 2014-02-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Energy sources have been used for both the subsistence of the population and the economy sector since more ancient times. The Bakery sector is currently amongst the greatest industrial segments of Brazil, becoming an important employment generator and income distribution. The research carried out had as a methodological procedure the conduction of semi structured interviews, with a qualitative approach. Based on the list provided by the Industry and Bakery Syndicate of the State of Paraíba, some bakery industrial establishments have been selected in the city of João Pessoa/PB, separated in territorial areas: North, South, East and West. Variations in the energy source patterns have been detected according the analyzed territorial area. The North area presented electricity as the main source of energy adopted. Fire wood and remaining wood from construction sites represent a more expressive source in the South region. Whereas in the East area there has been a well-balanced dispute among the sources. In the West area firewood and residual wood from construction sites were pointed out as favorites for the generation of energy in its establishments. The obtained energy panorama shows that, in more peripheral areas, a rather distinct profile is noticed comparing to other areas. The reasoning of choice of matrix indicates as most important elements: environmental inspection and cost of energy.Companies were evaluated on parameters: managing the impact on the environment, environmental education, waste sorting, participation in committees, managing the company's impact on the neighboring community, relationships with local organizations, destination of production losses for social programs and health of employees following levels of evolutionary stage, 1-4. As to why the choice of energy source, some points that led to decide what source to use in their establishment were revealed. The main points mentioned, overall, were the following: environmental, cost, quality, ease, efficiency and hygiene. Entrepreneurs revealed that lack the action of public policies geared to your activity, where government incentives to occur and innovative technological improvements and changes in the enterprises would be crucial for a paradigm shift and decision making point / Fontes energéticas são utilizadas tanto para subsistência da população como para o setor da economia desde tempos remotos. O Setor de Panificação atualmente está entre os maiores segmentos industrial do país, constituindo-se num importante gerador de emprego e distribuição de renda. A pesquisa realizada teve como procedimento metodológico a aplicação de entrevistas semiestruturadas, com abordagem de cunho qualitativo. Baseando-se na lista do Sindicato da Indústria e Panificação do Estado da Paraíba, foram selecionados estabelecimentos industriais de panificação na cidade de João Pessoa/PB, separadas por zonas territoriais: Norte, Sul, Leste e Oeste. Foram detectadas variações no padrão de fonte energética de acordo com a zona territorial analisada. A zona norte apresentou a energia elétrica como principal fonte utilizada. A lenha e a madeira de resto de construção representaram de forma expressiva a zona sul. Já na zona leste houve um equilíbrio entre as fontes. A zona oeste apresentou madeira de restos de construção e lenha como favoritas a geração de energia nos estabelecimentos. O panorama energético obtido revela que, as zonas mais periféricas apresentam um perfil diferente das demais zonas. O motivo da escolha da matriz aponta como principais fatores: a fiscalização ambiental e o custo da energia. As empresas foram avaliadas nos parâmetros: gerenciamento do impacto no meio ambiente, educação ambiental, coleta seletiva, participação em comitês, gerenciamento do impacto da empresa na comunidade vizinha, relações com organizações locais, destino das perdas de produção para programas sociais e saúde dos funcionários, seguindo níveis evolutivos de estágio, de 1 a 4. Quanto ao motivo da escolha da fonte energética, foram revelados alguns pontos que levaram a decidir que fonte utilizar em seu estabelecimento. Os principais pontos citados, no geral, foram os seguintes: ambiental, custo, qualidade, facilidade, eficiência e higiene. Os empresários revelaram que falta a ação de políticas públicas voltada para sua atividade, onde o incentivo do governo para que ocorram melhorias e mudanças tecnológicas e inovadoras nas empresas seria o ponto crucial para uma mudança de paradigmas e tomadas de decisões
144

CSR som affärsmodell : Ett steg närmare ett mer hållbart samhälle

Ervik, Marcus, Emriksson, Jimmy, Kobaslic, Amar January 2018 (has links)
Corporate Social Responsibility (CSR) handlar om hur företag kan ta ansvar för det samhälle som de verkar inom och innefattar såväl miljöansvar som socialt ansvar. Det är ett högaktuellt ämne som diskuterats länge, men som fick fart under 50-talet. Som ett resultat av diskussionen har trycket på att företag ska bedriva ett CSR-arbete ökat från såväl kunderna och konsumenterna som från andra intressenter som påverkas av företagets arbete. För att hantera de ökande förväntningarna kan företag implementera CSR i deras affärsmodell.Syftet med studien är därför att skapa förståelse för hur CSR kan implementeras i ett företags affärsmodell. För att uppfylla syftet har en kvalitativ studie utförts. Den empiriska datan samlades in genom telefonintervjuer hos ett företag som ligger i framkant med sitt CSR-arbete. Den teoretiska referensramen syftar till att skapa förståelse för de aspekter av CSR som är särskilt relevanta för ett företags affärsmodell. Den teoretiska referensramen täcker miljö- och samhällsansvar, kommunikationsstrategier, CSR-initiativ, intressenter, CSR-kommunikation, konkurrensfördelar samt motivationsfaktorer. För att ett företag ska kunna implementera CSR i sin affärsmodell krävs ett noga genomtänkt arbete inom samtliga delar av företagets affärsmodell. I ingen av affärsmodellens beståndsdelar får CSR-aspekten ignoreras, eftersom CSR-arbetet bör vara integrerat i samtliga delar av affärsmodellen. Detta innebär inte att företaget inte kan välja att lägga mer fokus på specifika delar av affärsmodellen. Företaget bör däremot känna till att det kan uppstå problem om en del av affärsmodellen är alltför bristfällig, eftersom alla delar av affärsmodellen hör ihop. Ett företag bör dessutom ha en god kommunikation med deras intressenter och resten av marknaden, ta ansvar för samhället och miljön, känna till deras konkurrensfördelar och kontinuerligt arbeta med olika CSR-initiativ. / Corporate Social Responsibility (CSR) is about companies and their responsibilities towards the society in which they operate. The term covers societal- as well as environmental responsibilities, which are topics that have been discussed for a long time, especially since the 50’s. As a result of the discussion, consumers, customers and other stakeholders have increased their expectations on corporate responsibilities. To better cope with the increasing expectations, a company can implement CSR into their business model. This led to the purpose of the paper, which is to create an understanding of how CSR can be implemented into a company's business model. To fulfill the purpose, a qualitative research has been conducted. The empirical data was gathered through phone interviews and the interviewed company was chosen for being known for their CSR. The chosen theoretical framework covers aspects that are considered to be connected to the components of a business model. The theoretical framework covers societal- and environmental responsibilities, communication strategies, CSR-initiatives, CSR-communication, competitive advantages and motivational factors. A company needs to dedicate a considerable amount of time into evaluating and deciding on how to implement CSR into each component of their business-model. None of the components of a company's business model can be left out from the CSR work that the company wishes to conduct. If one component is inadequate, the whole company can be affected since all the components are well connected. However, the company can still decide on which parts of the business-model they want to put emphasis on. The company should have a good communication with their stakeholders and the rest of the market, take responsibility for the society and the environment, know their competitive advantages and continuously work with different CSR-initiatives.
145

A influencia do preÃo, marca, efeito paÃs de origem, atributos sociais e ambientais na decisÃo de compra do consumidor de produtos texteis. / The influence of price, brand, country of origin effect, social and environmental attributes in consumer purchase decision of textile products.

Rodrigo Goyanna Pegado 01 July 2014 (has links)
nÃo hà / Esta dissertaÃÃo objetivou investigar os atributos de compra, identificando a importÃncia dos atributos preÃo, marca, efeito pais de origem, preocupaÃÃo social e ambiental sobre a decisÃo de compra de um consumidor de produtos texteis. No atual cenÃrio de reestruturaÃÃo do setor tÃxtil, bem como o nÃvel de competitividade das empresas, mostra-se relevante estudar o comportamento destes consumidores, investigando os atributos importantes durante a decisÃo de compra, dessa forma, em virtude da crescente presenÃa da temÃtica socioambiental nas organizaÃÃes, reflexo da percepÃÃo junto ao seu pÃblico, a pesquisa buscou inserir atributos sociais e ambientais afim de analisar junto ao comportamento dos consumidores de produtos tÃxteis, a importÃncia destes temas. Para sua consecuÃÃo, na fundamentaÃÃo teÃrica foram abordadas as teorias sobre o comportamento do consumidor e informaÃÃes do segmento tÃxtil, alÃm disso, apresentaram-se as definiÃÃes e classificaÃÃes dos atributos de compra. A dissertaÃÃo configura-se como exploratÃria, utilizando-se da metodologia quanti-quali, buscando atravÃs desta escolha, desenvolver a pesquisa em sua plenitude, coletando os dados necessÃrios para suprir os questionamentos sobre o objetivo levantado. A pesquisa de campo foi realizada em duas fases. A primeira constitui um estudo qualitativo e exploratÃrio, com a realizaÃÃo de entrevistas semi-estruturadas com gestores do setor tÃxtil. AtravÃs dela, procurou-se investigar o comportamento do pÃblico-alvo de cada gestor, bem como localizar atravÃs das entrevistas, quais atributos de compra seriam indispensÃveis para a formulaÃÃo dos cartÃes resposta utilizados na fase quantitativa. A segunda etapa da pesquisa foi a realizaÃÃo de uma pesquisa quantitativa, com 461 respondentes, sendo a anÃlise por meio da ferramenta estatÃstica AnÃlise Conjunta baseada em escolha (CBC â Choise-Based Conjoint), o tratamento dos dados pÃde ser possÃvel pela utilizaÃÃo do programa Sawtooth Software. Dessa forma, tornou-se viÃvel a investigaÃÃo da importÃncia dos atributos de compra para os consumidores de produtos tÃxteis. Os resultados indicaram que, de uma forma geral, o atributo preÃo à o mais relevante para os pesquisados, seguido do atributo preocupaÃÃo social, marca, preocupaÃÃo ambiental e pais de origem. Concluiu-se que o preÃo à o atributo mais importante, mas que RSC jà configura-se como atributo bastante relevante entre os consumidores tÃxteis, uma vez que esta variÃvel apresentou-se como a segunda melhor avaliada dentre as cinco apresentadas, o que nÃo descarta o desenvolvimento de futuras pesquisas para consolidaÃÃo dos resultados e contribuiÃÃo para o tema.
146

Corporate social responsibility of private game reserves in the Eastern Cape Province

Motala, Amina Sadiq January 2013 (has links)
The primary aim of this research study was to determine the current state of practice of corporate social responsibility (CSR) within the ecotourism based private game reserve (PGR) industry in the Eastern Cape Province of South Africa. According to Carroll (1991) four kind of responsibilities constitute total CSR, namely economic, legal, ethical and philanthropic responsibilities. Given the context of this research a fifth responsibility concerning environmental responsibilities was added to Carroll 's (1991) pyramid ofCSR. A descriptive and illustrative case study approach, within the phenomenological research paradigm, was used for the purpose of this research. The unit of analysis is the Indalo group, the Association of Eastern Cape Private Game Reserves, made up of 12 ecotourism based PORs. As the current research focused on eight of the twelve PGRs a mUltiple case study was employed. To give effect to the aim a number of research objectives were identified. Firstly to desclibe and assess the current practice in implementing CSR within the ecotourism based PGR industry in the Eastern Cape Province. Secondly, to assess and evaluate the involvement of ecotourism based PGRs in the Eastern Cape Province in each of the five responsibilities comprising CSR. Thirdly, to identify the challenges faced by ecotourism based PGRs in the Eastern Cape Province with regard to the implementation of CSR initiatives. Lastly to provide pertinent conclusions and recommendations with regard to CSR strategies within the ecotourism based PGR industry in the Eastern Cape Province. Data were collected by means of in-depth interviews with the managers of each reserve. In addition the researcher conducted focus interviews with administrative employees at each of the member reserves of the Indalo group. Additionally the managers of each reserve were requested to respond to a structured five point Likert scale questionnaire based on the research by Aupperle, Carroll and Hatfield (1985). This research study found that the current practice at the Indalo group is towards a strategic, long term approach to CSR that aids in the development of a 'sustainable organisation.' The aspect of ' empowerment' emerged as the essence of the current practice ofCSR of the Indalo group. Based on the current practice it was concluded that the Indalo group is actively involved in the specific components of CSR namely, environmental, economic, legal, ethical and philanthropic responsibilities. With regard to the environmental responsibilities it was concluded that the environment is the foundation upon which all other components of CSR rest. In addition it was concluded that the economic responsibilities, if managed well, are key to unlocking the CSR potential of a reserve as well as ensuring widespread economic development. In terms of the legal and ethical responsibilities it was concluded that tourism policies both at the national and international level have not aided in the development of a CSR agenda of the Indalo group. Furthermore managers of the reserves have been instrumental in cultivating their own legal culture of CSR based on their experience in the tourism industry and their ethical stances. In terms of the philanthropic responsibilities it can be concluded that charitable activities that are long term and strategic in nature allow for direct and indirect benefits to all parties involved. Overall, it can further be concluded that despite Hudson and Miller's (2005:5) view that the "tourism industry is well hehind other industries in terms of CSR" the Indalo group is moving forward in terms of rooting CSR into their everyday operations.
147

Storytelling en la campaña de responsabilidad “La Ponchila” de San Luis, como estrategia de posicionamiento / Storytelling in San Luis “La Ponchila” responsibility campaign, as a positioning strategy

Arce Rodríguez, Micaela 06 September 2020 (has links)
El desarrollo de nuevas plataformas y medios de comunicación ha significado un cambio en todo sentido para la publicidad y el marketing. La creación de nuevas maneras de comunicar mensajes o vender un producto, permite a las marcas y empresas expandir la manera de crear campañas y de lograr generar un vínculo con el público. Técnicas como el Storytelling están siendo utilizadas por marcas y el vínculo emocional ha tomado prioridad en la mente de los consumidores. Las marcas deben lograr penetrar en la mente de los consumidores para lograr crear una imagen de marca, así como la fidelidad del público. Con el fin de comprender de qué manera se desarrollan estas técnicas en la mente del consumidor y brindar un enfoque que aporte a futuras empresas o investigaciones; el estudio busca analizar el Storytelling, los elementos que lo conforman y cómo son usados para crear un posicionamiento anhelado por parte de la marca. La metodología de la investigación es de tipo cualitativa ya que consiste en un estudio de caso, el cual busca comprender las percepciones, sentimientos y asociaciones del público objetivo elegido. / The development of new platforms and mass media has considerably changed the meaning of advertising and marketing in every possible aspect. The building of new ways to communicate a message, or sell a product, allows brands and enterprises to expand ways to create campaigns, as well as effectively create a bond with the target. Techniques such as Storytelling are being used by brands; the emotional link has become a priority in the consumer’s minds, and now it’s not enough to describe the tangibility of a product. Brands must invade in consumers’ minds to accomplish a brand picture as well as remaining loyal to its public. For the purpose of understanding how these techniques are developed and to provide an approach that will contribute to future companies or investigations, this study aims to analyze the Storytelling, its elements, and ways to be used in order to achieve the desired brand positioning. The methodology of the following investigation is qualitative because it relies in a case study that seeks to understand the perceptions, emotions and correlations with the chosen target audience. / Trabajo de investigación
148

How primary school learners conceptualize the environment and environmental education

Sethusha, Mantsose Jane 02 October 2007 (has links)
Several researchers have noted that the knowledge and awareness of children with regard to environmental concepts and issues are at a low level. The major aim of this study was to investigate the knowledge and understanding of primary school children about selected environmental concepts and issues such as conservation, recycling, pollution and environmental protection. This study also aimed at understanding how the children’s conceptions are developed and how the knowledge of these critical concepts shape their environmental awareness and practices outside the classroom. This information will assist those who have responsibilities for Environmental Education within schools and for those who develop support programmes for the protection, restoration and enhancement of the quality of the environment. The study was conducted at three primary schools and four children were selected from each school. This study involved the use of semi-structured interviews to ascertain details of children’s knowledge and conceptions about environmental issues. The study has established that the majority of children that took part in this study understand the environment only from a physical and biophysical perspective. This is characterised by a limited conception of the environment where the environment is thought to be a place, a place with living things and a place with living things and people. The research findings in the study also indicated that the majority of children that took part in investigation utilized by this study recognised basic facts concerning environmental problems; however most of them could not apply their knowledge to comprehend the consequences or suggest potential solutions to the environmental problems. This study will help towards the establishment of a sound basis for Environmental education in schools. / Dissertation (MEd (Environmental Education))--University of Pretoria, 2006. / Curriculum Studies / unrestricted
149

Acciones de responsabilidad ambiental en el rubro de los cruceros / Environmental responsibility actions in the cruise industry

Condori Cahua, Emily, Ayala Diaz, Ulises Leoni 28 November 2021 (has links)
A raíz de la contaminación ambiental generada por los cruceros, estos han implementado regulaciones y acciones ambientales con la finalidad de disminuir el impacto que provocan como la contaminación de agua y aire. Es así como todos los cruceros han implementado sus propias acciones ambientales acorde con las regulaciones de la Organización Marítima Internacional y los gobiernos regionales. Por tal motivo, esta investigación tuvo como objetivo describir las acciones de responsabilidad ambiental en el rubro de los cruceros, es decir, investigar las regulaciones existentes para los cruceros con el fin de velar por la sostenibilidad del medio ambiente. La presente investigación utilizó el método de revisión de literatura con un enfoque integrador, puesto que se analizaron fuentes académicas y se formularon conclusiones particulares en base al análisis de la responsabilidad ambiental en el rubro de cruceros. Se obtuvo como hallazgo que el trabajo en conjunto de los dirigentes de las compañías de cruceros se ha enfocado en reducir considerablemente el impacto ambiental a través de acciones obligatorias y voluntarias enfocándose en cuatro temas: la eficiencia energética y de combustible, el agua y tratamiento de aguas residuales, gestión de residuos y conservación del ecosistema. Asimismo, las líneas de cruceros reafirman su compromiso con la sostenibilidad, puesto que cumplen las regulaciones existentes en materia ambiental. / As a result of the environmental pollution generated by the cruise ships, they have implemented regulations and environmental actions in order to reduce the impact they cause such as water and air pollution. This is how all cruise ships have implemented their own environmental actions in accordance with the regulations of the International Maritime Organization and regional governments. For this reason, this research aims to describe the actions of environmental responsibility in the area of ​​cruises, that is, to investigate the existing regulations for cruises in order to ensure the sustainability of the environment. This research used the literature review method with an integrative approach, since academic sources were analyzed and particular conclusions were formulated based on the analysis of environmental responsibility in the cruise industry. It was obtained as a finding that the joint work of the leaders of the cruise companies has focused on considerably reducing the environmental impact through mandatory and voluntary actions focusing on four: energy and fuel efficiency, water and water treatment waste, waste management and ecosystem conservation. Likewise, cruise lines reaffirm their commitment to sustainability since they comply with existing regulations on environmental matters. / Trabajo de investigación
150

Bolagets aktiva arbete för miljömässigt ansvarstagande och dess påverkan på svenska börsbolags VD-ersättning / The company's active work for environmental responsibility and its impact on Swedish listed companies' CEO compensation

Johansson, Olivia, Andersson, Felicia January 2023 (has links)
Bakgrund: Skillnaden mellan anställdas och befattningshavares löner är större än tidigare vilket bidrar till en debatt kring VD-ersättning. En hög VD-ersättning kan skapa starka reaktioner hos aktieägare som strävar efter vinstmaximering. Idag är det uppenbart att bolag måste ta hänsyn till det miljömässiga ansvarstagandet vid affärsbeslut, vilket gynnar aktieägaren och genom incitamentsprogram kan det även påverka VD-ersättningen. Eftersom ersättningsstruktur och bolagsstyrning skiljer sig åt mellan länder blir det dessutom centralt att se till varje enskilt land.  Syfte: Studiens syfte är att förklara sambandet mellan bolagets aktiva arbete för ett miljömässigt ansvarstagande och VD-ersättningen i svenska börsnoterade bolag. Metod: Studien har en deduktiv forskningsansats och en kvantitativ forskningsmetod. Data från 131 svenska börsnoterade bolag samlas in och analyseras genom multipel regressionsanalys. Ett förklarande resultat framkommer till följd av hypotesprövning. Slutsats: Studien visar endast ett negativt signifikant samband mellan miljömässigt ansvarstagande och VD-ersättning i form av grundlön. En förklaring skulle kunna vara att grundlön är den mest frekvent använda ersättningstypen i Sverige. Dessutom är miljömässigt ansvarstagande och dess koppling till incitamentsprogram relativt nytt, vilket kan innebära att incitamentsprogrammen ännu inte är fullt utvecklade. Det kan istället tänkas finnas andra icke-monetära ersättningstyper som tillämpas. Studien skulle kunna vara ett argument för att incitamentsprogram ser olika ut i olika länder. Trots studiens resultat är det troligt att monetära incitamentsprogram kopplade till miljömässigt ansvarstagande kommer användas i större utsträckning i framtiden, eftersom miljömässigt ansvar är fördelaktigt för bolagets aktieägare samt att rapporteringen upplevs öka. / Title: The company's active work for environmental responsibility and its impact on Swedishlisted companies' CEO compensation.Background: The difference between employees' and executives' salaries is greater thanbefore, which contributes to a debate about CEO compensation. High CEO compensation cancreate strong reactions from shareholders as they strive for profit maximization. Today,companies must take environmental responsibility into account when making businessdecisions, which benefits the shareholder and affects CEO compensation through incentiveprograms. Since remuneration structure and corporate governance differ between countries, itis central to study each individual country.Purpose: The purpose of the study is to explain the connection between the company's activework for environmental responsibility and CEO compensation in Swedish listed companies.Method: The study has a deductive research approach and a quantitative research method.Data from 131 Swedish listed companies is collected and analyzed through multipleregression analysis. An explanatory result emerges from hypothesis testing.Conclusion: The study only shows a negative significant relationship between environmentalresponsibility and fixed CEO compensation. One explanation could be that fixed salary is themost frequently used type of remuneration in Sweden. In addition, environmentalresponsibility and its connection to incentive programs is relatively new, which means that theprograms may not yet be fully developed. There may be other non-monetary compensationtypes that are applied instead. The study could be an argument that incentive programs aredifferent in different countries. Despite this study’s results, it is likely that monetary incentiveprograms linked to environmental responsibility will be used to a greater extent in the future,since environmental responsibility is beneficial for the company’s shareholders and thatreporting is perceived to increase.

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