Yes / In light of the emerging African Union (AU) legal order, this chapter examines AU’s institutions and courts to situate AU law in the wider context of AU’s enforcement mechanisms. In the nearly two decades of the operational phase of the AU, several institutions and courts have arguably ensured enforcements of its laws, policies, and decisions. Added to its judicial, human rights, and legal organs, the African Court of Human Rights has been at the disposal of the AU in the fight against human rights abuses and implementation of regional and international instruments in environmental and criminal law matters. What could potentially be the impact of these institutions on AU law? Also, will the evolving AU law require a separate enforcement mechanism, or could it rely on pre-existing institutions and courts? These issues become necessary in view of the AU’s commitment to implement Aspiration 3 of Agenda 2063, which amongst other things, envisions respect for human rights, justice, and the rule of law within the region. The chapter argues that the challenges of weak institutions, corruption, and internal conflicts are endemic within the continent. Therefore, it takes the view that a system of normative, cultural, and cognitive institutional reforms and transformation will be valuable.

Abstract Background: The European Commission has released the Corporate Sustainability Reporting Directive (CSRD) to make Europe the first climate-neutral continent, targeting a 55% reduction in greenhouse gas emissions by 2030. The directive shifts sustainability reporting from a voluntary to mandatory framework, significantly expanding the range of companies to report. The implementation has gradually started in 2024.   Purpose: The study aims to investigate how Swedish consultancy firms are implementing the CSRD regulations among their clients and how the new regulations are communicated. Understanding this implementation phase can provide insights to manage stakeholder relationships and institutional pressure to remain competitive.  Method: Adopting an interpretivist paradigm, this case study uses Stakeholder and Institutional Theory to explore CSRD implementation among consultancy firms, clients, and other stakeholders. Qualitative interviews were conducted, followed by thematic analysis to identify key mechanisms for implementing the new reporting standards. Conclusion: The findings conclude that sustainability reporting has transitioned from a strategic choice to an institutional requirement. Companies now depend on sustainability consultants to develop strategies for complying with CSRD. Additionally, stakeholder engagement within companies becomes improved with the implementation of CSRD.

Abstract Background: The global shift towards renewable energy is critical for combating climate change and achieving sustainability. This transition is significantly influenced by regulatory frameworks, which vary across different sectors and regions. Turkey's tourism sector, a substantial consumer of energy, presents a unique context for examining the impacts of renewable energy regulations. Purpose: This study explores the implications of recent renewable energy regulatory changes in Turkey on the tourism sector. It aims to understand how these regulations influence the adoption and implementation of renewable energy solutions within tourism businesses, the economic impacts of these regulations, and the role of societal norms and stakeholder expectations in driving these changes.  Method: Employing a qualitative case study approach, this research integrates semi-structured and unstructured interviews, field observations, and document analysis to gather detailed insights. The study focuses on "Summer Tour," a prominent Turkish tourism agency, examining the company’s strategies and responses to regulatory changes through the lens of Institutional Theory. Conclusion: The findings reveal that regulatory changes, particularly the amendments allowing unlicensed energy production outside consumption areas, have significantly facilitated renewable energy adoption in the tourism sector. These changes have yielded substantial economic benefits, including cost savings and enhanced profitability. However, unintended consequences such as regulatory complexity and retroactive policy adjustments pose challenges. Additionally, societal norms and stakeholder expectations play a critical role in shaping organizational behavior towards sustainability. This study provides valuable insights for policymakers and businesses, highlighting the importance of adaptive strategies and comprehensive regulatory frameworks in promoting renewable energy adoption. / <p>Thesis tackles an interesting topic of renewable energy adoption through the lens of institutional theory. The background section is well written which clearly highlights the importance of the study. Problem discussion, however, lacks theoretical focus. Institutional theory is presented as a theoretical lens to understand adoption of renewable energy in Turkish tourism sector but motivation of using this theory is missing. Authors need to further elaborate on: what we know about institutional theory and sustainability, what we do not know? And how the current research adds to our understanding of institutional theory and sustainability. Literature review chapter is well structured. There is good discussion on the literature on renewable energy adoption and the government role which shows authors in-depth understanding of the topic. Also, section on Turkish renewable sector is well presented. The section on institutional theory is okay. However, the discussion on the connections between three pillars and renewable energy/sustainability are generic, how it is relevant in Turkish context is lacking, specifically in the tourism industry. Need to reflect on how the use of institutional theory enhance our understanding of Renewable energy adoption in Turkish tourism sector. Single case study is well connected to the purpose and RQ of the thesis. However critical reflection on single case study design is needed, for example a discussion on single vs multiple case design and why authors have chosen single case design. There is an interesting discussion on data analysis but lacks explanation on how different steps are taken to move from codes to themes and aggregate dimensions. Case description is well written, however, there is a need to add a chronological history, steps taken, and challenges faced by the company and how they overcome these challenges overall findings are well presented in a data structure. The discussion chapter relates the findings to the existing literature. There is an interesting discussion on updated conceptual framework vis a vis Turkish tourism sector, but how these contribute to the literature on institutional theory and sustainability is lacking. There needs to be a discussion on adding to the existing literature which extends the current understanding of institutional theory in general and sustainability in particular.</p>

This study investigates the role of private regulatory initiatives, with a particular focus on the Boycott, Divestment, and Sanctions (BDS) Movement, in addressing governance gaps and promoting corporate accountability under human rights violations. The research examines how the BDS movement functions as a private regulatory entity, influencing business practices to adhere to human rights standards and ethical considerations. Using a qualitative methodology, the study analyses the case of Airbnb, exploring the firm’s response to BDS pressures and the underlying reasons for these responses. The theoretical framework draws on organisational legitimacy and institutional theories, highlighting how and why businesses navigate ethical, legal, and stakeholder pressures. The findings reveal that the BDS movement significantly impacts corporate behaviour by leveraging pragmatic legitimacy, including exchange and influence legitimacy, to drive compliance. The analysis demonstrates that companies respond to BDS demands based on an interplay of ethical considerations, stakeholder pressures, and the pursuit of legitimacy. This study also identified the limitations of relying solely on existing legal frameworks for corporate accountability and underscores the necessity of supplementary private regulatory initiatives. By providing a comprehensive examination of the BDS movement’s regulatory role and its implications for corporate governance, this research contributes to a deeper understanding of how civil society-driven efforts can shape business practices and promote ethical standards.

To navigate the increasing sustainability pressures from regulatory bodies and various stakeholders, this research explores organizations’ strategic responses and communication strategies within the transport logistics sector, particularly focusing on Deutsche Post DHL Group. Grounded in institutional theory, this paper examines how these organizations adapt their strategies to be perceived as legitimate while balancing economic objectives with environmental obligations. The study employs a qualitative longitudinal analysis combined with a thematic analysis of secondary data from various reports, websites, and social media to comprehensively understand the evolution of strategic responses and communication practices within the transport logistics industry.  The findings reveal that DHL Group has progressively enhanced its transparency and specificity in sustainability reporting, driven by stricter regulations and rising stakeholder expectations. The organizations’ strategic responses, including strategies such as acquiescence, compromise, manipulation, justification, and decoupling, have evolved from initial resistance and superficial compliance to a more integrated and proactive approach, highlighting the balance between financial stability and sustainability initiatives. Furthermore, the research underscores the crucial role of strategic communication in influencing stakeholder perceptions and managing expectations to secure organizational legitimacy.

The adoption of artificial intelligence (AI) in the European Union (EU) banking sector for cybersecurity purposes presents a complex interplay of promise and challenge. This study employs a qualitative narrative review to investigate how institutional pressures, including regulatory requirements, industry norms, and the pursuit of legitimacy, shape banks' decisions to integrate AI. Analyzing both academic and grey literature, this study reveals how these institutional forces influence banks' decision-making, highlighting the tension between the potential for enhanced security through AI and the need to mitigate risks, address ethical concerns, and maintain public trust. Ultimately, this research contributes to a deeper understanding of the complex institutional dynamics that shape AI adoption in the highly regulated context of EU banking. / Tillämpningen av artificiell intelligens (AI) inom EU:s banksektor för cybersäkerhet innebär en komplex balansgång mellan möjligheter och risker. Denna kvalitativa narrativa litteraturstudie undersöker hur institutionella faktorer – regleringar, branschnormer och strävan efter legitimitet – påverkar bankernas beslut att implementera AI. Genom att analysera både akademisk forskning och branschrapporter belyser studien hur dessa faktorer formar bankernas strategier och beslutsprocesser kring AI. Studien lyfter fram spänningen mellan potentialen för ökad säkerhet genom AI och behovet av att hantera risker, etiska överväganden och upprätthålla förtroendet hos allmänheten. Genom att granska den komplexa institutionella dynamiken som präglar AI-adoption inom den hårt reglerade europeiska banksektorn bidrar denna forskning till en fördjupad förståelse för de utmaningar och möjligheter som AI innebär för cybersäkerheten i denna bransch.

Whistleblowing är någonting som i dagsläget blir allt mer känt. Edward Snowden och Wikileaks är det första som kommer till tanken när whistleblowing nämns. I den ekonomiska världen förekommer även Enron som en whistleblowing skandal, som många känner till då det är den största företagsskandal som inträffat under modern tid. Whistleblowing definieras som ett verktyg som ska motverka oegentligheter och börjar införskaffas av fler företag. Medan föregående studier undersöker vad som rapporteras, men också vilka individer som blåser i pipan, förekommer det inte någon studie om hur arbetet med whistleblowing faktiskt ser ut i företagen. Därför finns ett intresse att undersöka hur de anställda, de som faktiskt blåser i pipan, uppfattar arbetet med whistleblowing samt vad det leder till. Syftet med studien är att undersöka hur arbetet med whistleblowing uppfattas ur en anställds perspektiv, jämföra detta med andra anställda men även chefers uppfattning. Med denna kunskap syftar vi sedan till att fastställa vad det leder till och utifrån teoretiska begrepp kunna ge en insikt i hur arbetet med whistleblowing faktiskt ser ut i ett företag. Undersökningen sker via en abduktiv ansats där teorier om moral, institutionell samt förväntanskap används som hjälp vid tolkning av empirin. En hermeneutisk forskningsfilosofi används och en kvalitativ metod där intervjuer utförts på ett företag. Fem intervjuer som omfattar anställda på olika avdelningar i företaget, vilket ska ge olika perspektiv och uppfattningar så att bästa möjliga svar på forskningsfrågan kan ges samt att syftet kan fastställas. Uppsatsen fastställer att samtliga respondenter uppfattar arbetet med whistleblowing ur ett moraliskt perspektiv. Genom expectancy theory förekommer det dock brister i kunskap om hur whistleblowing faktiskt går till bland de anställda och denna brist bidrar till att många inte vill, eller kommer att använda sig av systemet. Detta gör att whistleblowing blir väldigt institutionellt i organisationen. Det betyder att det endast finns där för att det måste, utan att egentligen användas. Slutligen visar det sig att det finns effekter i form av fördelar och nackdelar, men att det i slutändan lönar sig att arbeta med whistleblowing inom organisationen. / Whistleblowing is currently becoming a more known subject. Edward Snowden and Wikileaks are famous in whistleblowing situations. In the economical world, another famous scandal concerning whistleblowing is Enron. It is the biggest corporate scandal in modern time. The definition of whistleblowing is to prevent misconduct/illegal activities and more companies are starting to implement whistleblowing-systems. While previous studies have investigated matters of whistleblowing and actual whistleblowers, there is no research about how whistleblowing actually exists and is perceived within organizations. Therefore we find an interest in investigating how employees perceive the work of whistleblowing, and what it could lead to. The purpose of this study is to examine how employees perceive the work of whistleblowing and then compare it to other employees and also managers. With help from different theories, a clearer insight can be provided in how the work with whistleblowing actually is perceived within an organization. The research approach is of abductive form, where theories about moral, institutional and expectancy are used as help to interpret the empirical data. A hermeneutic research philosophy is used and a qualitative method with interviews. Five different individuals are interviewed and everyone works in different departments of the company, which should give a wider span of perspectives and perceptions, thus a richer data. From this, a more accurate answer can be provided for the research question and also fulfill the purpose of this study. The conclusions are that the respondents perceive the work with whistleblowing from a moral standpoint. However, flaws are found through expectancy theory in the absence of knowledge about how whistleblowing actually works within the organization. This contributes to the fact that employees does not want and will not use the whistleblowing-system. From these factors whistleblowing becomes more of an institutional tool and is rarely used, however it exists because it has to. Lastly there are effects such as advantages and disadvantages. In the end it proves to be useful to work with whistleblowing within an organization.

ICT development and deployment and supporting policies take place within a fiercely contested globalised political economy. For organisations there is a pervasiveness of change processes, often externally imposed, which are rising with these globalising effects. This not only implies that the context in which organisations are situated is continuously changing, but also that the nature of the organisation itself is subject to change (Van Tonder, 2004). However, the external influences imposed on an organisation are often heterogeneous and make the management of adapting to the external environment extremely complex. This thesis explores such an externally imposed change on an organisation around the implementation of a contentious national policy. This entails not only dealing with the more usual dimensions of change in an organisation, but also the implications of the national debate and contentions around the national policy playing out in the local setting of the organisation. In this thesis the change explored is within a government department from a proprietary Enterprise Content Management (ECM) system to an open source ECM system. An interpretative approach was followed, using a longitudinal case study. Two main aspects of this change process are explored. The first is the impact of the national open source policy on government departments - an externally imposed change of mission, vision and values. The second is how internally the government department changed its internal work processes and information systems to comply with that policy. These two aspects are intertwined. Alignment of the organisation mission, values and objectives, with the proposed technological innovation and change management models emerges as a necessary condition for managing change. However, what emerged as a more challenging issue was whether internal organisational changes can be aligned with contentious national policy imperatives. Three theoretical lenses are used to explore this contentious issue: the HEM model of Du Plooy’s (1998); the improvisational change management model of Orlikowski and Hofman (1997); and institutional theory as it applies to Information Systems. The improvisational change model of Orlikowski and Hofman (1997) in combination with Du Plooy’s (1998) HEM model, was used to understand the change process unfolding in the implementation of an OS ECM system in a Government department in SA. The result of this application is some practical recommendations for government officials on future OS implementations, as well as a theoretical add-on to extend the change management model applied. The researcher found that models can increase our understanding and reveal how one can ‘cultivate’ the human environment within which technology is to be implemented. However, the process of developing an understanding of how national policy was developed and the rationale for it was also found to be important, as is developing an understanding of the rationale of this particular department for choosing to implement the OS ECM system. By adding to, or expanding on Orlikowski and Hoffman’s (1997) model to include a fourth element, indicating the external forces in the environment, such as government regulations; government policy; and the debate on global and national FOSS versus PS, highlights the need for this external alignment as well as prevents the focus on internal alignment only. Institutional theory was consequently applied in an attempt to unpack the organisational and change management dimensions of the change model, aiming at understanding the institutional forces which legitimates or contradicts the technical/rational ideas and actions of the change. The findings were threefold. Firstly, the role played by IS as an institutional process in and of itself and the way in which this could have affected the implementation of the new OS ECM system was discussed, pointing to the possibility that the new system was not necessarily being implemented to streamline the work practices, but rather due to its institutional status of being a ‘rational myth’; something which had to be done as ‘it’s just the right thing to do.” Secondly, OSS and PS were argued to be different ‘types’ of institutions. Using the institutional pillars it was argued that OSS and PS were driven by different institutional forces, with PS leaning towards the regulative pillar and OSS being more in line with the normative pillar. These two institutions were found to mainly differ with regard to their basis of compliance and the logic behind them. The insights offered by this argument revealed that when changing from OSS to PS, it would be very valuable to recognise that OSS and PS are two different ‘types’ of institutions, and to not only understand that the new system could therefore change the organisational processes when it is implemented, but to also acknowledge the change which will take place within the IS/IT institution itself – moving from the regulative to the normative. The change should thus be understood both within the two different IS innovations themselves, and in how these two innovations interact. Lastly, the research in this thesis went beyond the technical/rational actions of the stakeholders, and included an in depth analysis of the institutional forces at play in the broader social context of the Government department. It explained the institutions which were at play on the international, national and organisational levels, pointing out which of these forces worked in favour of or against the technical/rational actions, and in the process contributed to the unexpected outcome of the new OS ECM implementation process. / Thesis (PhD-- University of Pretoria, 2014 / Informatics / unrestricted

Title: IFRS 15- The new revenue recognition standard from contracts with customers.   Level: Student thesis, final assignment for Bachelor Degree in Business Administration    Author: Piran Batte and Zagros Isik   Supervisor: Jean-Claude Mutiganda and Pär Vilhelmson   Date: 2021 – June    Aim: The study aims to examine how listed companies in Sweden are affected by institutional pressures in the implementation of IFRS 15 and what organizational changes the revenue standard entails.    Method: The study examines listed companies in the construction and real estate industry in the Swedish market that have implemented IFRS 15 in their revenue recognition. The study is characterized by a qualitative research approach that produced data through semi-structured interviews and literary sources which were then analyzed via coding and thematic analyzes presented in tabular form.   Result &amp; Conclusions: The results presented in the study show that the examined companies are affected by the isomorphic factors arising from the new institutional theory in the adoption and transition to IFRS 15. The companies are strongly influenced by a mandatory isomorphism as they are listed and are thus legally obliged to comply with IFRS standards. The companies are also characterized by an imitating isomorphism in the form of cooperation with competing companies because of uncertainty regarding the handling of the new standard. A normative isomorphism has been of a lesser degree. The results show no significant changes in the company's internal operations around their internal controls, IT systems and contract design, however, these have been permeated by high workload in the early phase of the implementation process of the standard. All companies felt an overestimated effect of the standard on its internal operations.    Contribution of the thesis: The study fills the existing gap around research on IFRS 15 and its impact on listed companies that are in the Swedish market. The study contributes to the new institutional theory by showing how companies experience pressure from society and norm-setting bodies. The theoretical contribution shows that mandatory and mimicking isomorphism has affected companies in the implementation of IFRS 15. Compliance with laws and advice as well as taking inspiration and collaborating with other companies have been demonstrated. The practical contribution is that companies tend to act under pressure from the environment in the goal of achieving legitimacy.   Suggestions for future research: As the companies examined in this study have been in the construction and real estate industry, a proposal for future research may be to study other listed companies that have adopted IFRS 15 as a revenue standard.    Key words: IFRS 15, Organizational Change, Implementation, New Institutional Theory, IASB, Internal Controls, IT Systems, Contract Design and Work Tasks. / Titel: IFRS 15 – Den nya intäktsstandarden för avtal med kunder   Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi    Författare: Piran Batte och Zagros Isik   Handledare: Jean-Claude Mutiganda och Pär Vilhelmson    Datum: 2021 – Juni    Syfte: Studien syftar till att undersöka hur börsnoterade företag i Sverige påverkas av institutionella påtryckningar vid implementeringen av IFRS 15 samt vilka organisationsförändringar intäktsstandarden medför.   Metod: Studien undersöker börsnoterade företag inom bygg -och fastighetsbranschen på den svenska marknaden som implementerat IFRS 15 i sin intäktsredovisning. Studien präglas av en kvalitativ forskningsansats som samlat in data genom semistrukturerade intervjuer och litterära källor som sedan analyserats via kodningar och tematiska analyser som presenterats i tabellform. Urvalet består av tio respondenter    Resultat &amp; slutsats: Resultaten som framställs i studien visar att de undersökta företagen påverkas av de isomorfa faktorerna som härrör den ny institutionella teorin vid antagandet och övergången till IFRS 15. Företagen påverkas starkt av en tvingande isomorfism då dessa är börsnoterade och är således lagenligt skyldiga att följa IFRS-regelverken. Företagen präglas även av en härmande isomorfism i form av samarbete med konkurrerande företag till följd av ovisshet kring hanteringen av den nya standarden. En normativ isomorfism har varit av mindre grad. Resultatet visar inga påtagliga förändringar på företagens interna verksamhet kring dess interna kontroller, IT-system och kontraktsutformning dock har dessa genomsyrats av en hög arbetsbörda vid en tidig fas av implementeringsprocessen av standarden. Samtliga företag kände en överskattad effekt av standarden på dess interna verksamheter.    Examensarbetets bidrag: Studien fyller det existerande gapet kring forskning om IFRS 15 och dess påverkan på börsnoterade företag som befinner sig på den svenska marknaden. Studien bidrar till den ny institutionella teorin genom att visa hur företag påverkas av påtryckningar från samhället och normgivningsorgan. Det teoretiska bidraget visar att tvingande och härmande isomorfism har påverkat företag i implementeringen av IFRS 15. Att följa lagar och rådgivning samt att ta inspiration och samarbeta med andra företag har påvisats. Det praktiska bidraget är att företagen tenderar att agera under press från omgivningen i mål om att uppnå legitimitet.    Förslag till fortsatt forskning: Då företagen som undersökts i denna studie befunnit sig inom bygg -och fastighetsbranschen kan ett förslag till framtida forskning vara att studera andra branscher ute på börsen som antagit IFRS 15 som intäktsstandard.    Nyckelord: IFRS 15, Organisationsförändring, Implementering, New institutional theory, IASB, Interna kontroller, IT-system, Kontraktsutformning och Arbetsuppgifter

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation. The empirical data was retrieved by semi-structured interviews with representatives from Växjö municipality and the suppliers. Empirical data was also retrieved from documents concerning the procurements and the evaluation process present in this study. The empirical data was analyzed on the basis of the neo-institutional theory and previous research that explain the implementation and use of evaluations. The result shows that evaluations are used as audit to control the suppliers and occur at three different levels in the municipality. The result also shows that the context and legitimacy of an organization affects the implementation and use of the evaluations. The result has made us question the use of evaluation at the overall level in view of the political debate at this level. The source of our doubts lies in that there are ideological differences in how politicians value procurement that may influence the use of evaluation. The ways the municipality implements and uses evaluations appear to be institutionalized.