Research problem: The purpose of this study is to extend existing knowledge on the determinants of sustainability reporting. Institutional theory, legitimacy theory, CSR and TBL are used to find out if: (1) audit firms’ sustainability reports are an influencing factor on non-audit firms’ sustainability reports, (2) if audit firms’ sustainability reports are an influencing factor on their clients’ sustainability reports. Methodology: To find out if there is a relationship between the content in sustainability reports of audit firms and non-audit firms, the study conducts a content analysis using a quantitative strategy and a deductive approach. The sample consists of three of the Big 4 audit firms as well as 30 Swedish publicly listed companies, small and large cap. Their sustainability reports are analyzed from 2010 to 2020. Conclusion: The findings show that, first, firms do imitate audit firms when they issue sustainability reports, thus a case of mimetic isomorphism can be concluded. Second, clients of audit firms do not imitate their external auditors more than other audit firms when issuing their sustainability reports.

The fashion industry is the third largest manufacturing industry in the world. Companies’ sustainability reports contain the organization's social, economic and environmental work. Comparability is a necessary principle for stakeholders to make investment decisions between companies based on their sustainability reports. Voluntary sustainability reporting has recently become more common. Furthermore, states årsredovisningslagen (ÅRL) in Sweden that certain companies are obliged to prepare sustainability reports. In the US, on the other hand, there are no requirements for companies to report about sustainability. The comparability between companies' sustainability reports is improved by following Global Reporting Initiative (GRI) standards. The purpose of the study is to make a comparison between Swedish and American companies' sustainability reports and within each country in the fashion industry. The aim is to see how well companies’ sustainability reports in the US and Sweden follow the principle of comparability in terms of indicators in GRI's standards. To investigate this, a quantitative and qualitative method have been used. Theories used in the investigation to study comparability in American and Swedish clothing companies are the institutional theory and the legitimacy theory. The study shows that comparability is generally deficient between the US and Sweden and within each country. Worst comparability was found between Sweden and the US but within each country, Sweden had the best comparability

Made available in DSpace on 2016-04-28T20:13:52Z (GMT). No. of bitstreams: 1 2008 - Laura Carolina Caetana de Oliveira Borges Volfzon.pdf: 2710642 bytes, checksum: 6bdff66e80dd924fdc7ce5585f11bb6f (MD5) Previous issue date: 2008-11-28 / This thesis presents the normative isomorphism of the rules that reign economic and financial activities as a result from the institutional evolution. This analysis was done under a sociological and institutional economic perspective. The study was developed in three steps: (i) a sociological approach, under Weber s, Braudel s and Arrighi s theory the State s institutional structure, the world-economy model and the dynamic world wealth, with emphasis on the hegemonic Gramsci s concept and the organicity of the social tissue, according to Elias; (ii) an intermediate approach of the institutional economics, under Hodgson s, Nelson s e Pawell & DiMaggio s theory; and (iii) a focused perspective about the normative isomorphism convenience to the rules that influence economics and strategic activities under Possas s and Coriat s theories industrials structures and institutional comparative advantages. The new industrial property law effects over the Brazilian Pharmaceutical Industry s patents deposits are the example for the thesis theoretical construction. / A tese apresenta o isomorfismo normativo das regras que regulam as atividades econ?micas e financeiras como o resultado da evolu??o institucional. Esta an?lise foi feita sob a perspectiva da sociologia e da economia institucional. O estudo se desenvolve em tr?s etapas: (i) a abordagem sociol?gica, sob a teoria de Weber, Braudel e Arrighi - estrutura institucional do estado, economia-mundo e din?mica da riqueza mundial, destacando o conceito de hegemonia de Gramsci e a organicidade da malha social segundo Elias, (ii) a abordagem intermedi?ria da economia institucional, sob a teoria de Hodgson, Nelson e Pawell & DiMaggio - desenvolvimento tecnol?gico e institucionaliza??o organizacional, e (iii) o foco acerca da conveni?ncia de normas isom?rficas para as atividades econ?micas e estrat?gicas, sob a teoria de Possas e Coriat - estruturas industriais e vantagens comparativas institucionais. Os efeitos da nova Lei de Propriedade Industrial sobre os dep?sitos de patentes das empresas da ind?stria farmac?utica no Brasil consubstanciam o exemplo da constru??o te?rica da tese.

This study aims to explore the perspectives of the metropolitan regions’ social and/respective labor market administrations within organizational theoretical issues throughout a Scandinavian institutional analysis.  The study has been conducted with a triangulation method, which combines both qualitative and quantitative methods to increase the study's validity. Semi-structured interviews have been conducted with three administrative directors and three department heads from the regions Stockholm, Gothenburg, and Malmö. In addition, a questionnaire has been distributed to 60 respondents working within the social and/respective labor market administrations in the regions of Stockholm, Gothenburg, and Malmö to obtain a broader understanding of the organizational theoretical thoughts circulating within the administration. Of these respondents, 23 responded to the questionnaire. The study is based on a theoretical framework grounded in Scandinavian institutional theory. By analyzing the study´s empiricism through a discourse analysis and Scandinavian institutional theory, this research contributes to a broader understanding of organizational theoretical issues in a Swedish context within the social and/respective labor market administration.  The results of the study through the triangulation show that Stockholm’s and Gothenburg’s social respective labor market administrations have preserved stronger isomorphic traits compared to Malmö’s social and labor market administration, which has stronger traits of Scandinavian institutional theory. The tendencies from Scandinavian institutional theory in Malmö’s social and labor market administration point to the centralized reform that has been made there, which has meant that by merging the social and labor market administration, they have become such a large administration that the rigid way of governing (which to some extent led to decoupling, but also the spread of ideas and organizational change) has taken over too much, which has led the pendulum to swing back to a more trust-based governance as compensation for its size.  The differences between the regions suggest that they have different organizational structures, which affect their way of organizing and thus their scope of action. The study contributes to an increased understanding of how organizational theoretical issues are reflected within the social and/respective labor market administrations in the metropolitan regions of Sweden. / Denna studie syftar till att utforska storstadsregionernas social och/respektivearbetsmarknadsförvaltningars perspektiv på organisationsteoretiska frågor ur en skandinaviskinstitutionell analys. Studien har genomförts med en trianguleringsmetod, som kombinerar både kvalitativa ochkvantitativa metoder för att höja studiens validitet. Semistrukturerade intervjuer hargenomförts med tre förvaltningsdirektörer och tre avdelningschefer från regionernaStockholm, Göteborg och Malmö. Dessutom har en enkät distribuerats till 60 respondentersom arbetar inom social och/respektive arbetsmarknadsförvaltningarna i regionernaStockholm, Göteborg och Malmö för att erhålla en bredare förståelse för deorganisationsteoretiska tankarna som cirkulerar inom förvaltningen. Av dessa respondentersvarade 23 på enkäten. Studien baseras på ett teoretiskt ramverk som är grundat i skandinavisk institutionell teori.Genom att analysera studiens empiri genom en diskursanalys och skandinavisk institutionellteori, bidrar denna forskning till en bredare förståelse för organisationsteoretiska frågor i ensvensk kontext inom social och/respektive arbetsmarknadsförvaltningen. Studiens resultat genom trianguleringen påvisar att Stockholms och Göteborgs socialrespektive arbetsmarknadsförvaltningar bevarat starkare isoforma drag till skillnad frånMalmös social- och arbetsmarknadsförvaltning som har starkare drag av skandinaviskinstitutionell teori. Tendenserna från skandinavisk institutionell teori i Malmös social- ocharbetsmarknadsförvaltning pekar på den centraliserade reform som gjorts där som inneburitatt genom att social och arbetsmarknadsförvaltningen slagits samman har de blivit en så passstor förvaltning att det rigida sättet att styra (som till viss mån lett till löskopplingar, men ävenidéspridning och organisationsförändring) tagit över för mycket vilket lett pendeln att svängatillbaka till en mer tillitsbaserad styrning som kompensation för dess storlek. Skillnaderna mellan regionerna talar för att de har olika organisationsstrukturer, vilketpåverkar deras sätt att organisera sig och därmed deras handlingsutrymme. Studien bidrar tillen ökad förståelse för hur organisationsteoretiska frågor återspeglas inom socialoch/respektive arbetsmarknadsförvaltningarna i storstadsregionerna i Sverige.

Försvarsmakten har genomfört en HR-transformation enligt en modell som har fått stor spridning i såväl Sverige, som internationellt. Det finns likheter i hur andra organisationer har hanterat motsvarande förändringar, och det väcker frågor kring beslutsfattande i en organisatorisk kontext. Studien syftar till att få förståelse för beslutsprocessen inför Försvarsmaktens projekt HR-T, vilket gjorts genom att undersöka vilka faktorer som har påverkat processen och därmed det slutliga valet av alternativ.  Studien är en kvalitativ dokument- och intervjustudie, där såväl interna som officiella projektdokument analyserats tillsammans med data från intervjuer av personer knutna till projektet. Våra slutsatser är att beslutsprocessen påverkats av faktorer och ett handlande enligt institutionell teori, en homogenisering orsakad av extern jämförelse samt nyttjandet av konsulter. / The Swedish Armed Forces have completed an HR transformation in accordance with a model that has spread worldwide as well as in Sweden. There are similarities regarding how organizations have handled these changes which also raise questions on organizational decision-making. The purpose of this study is to gain an understanding of the decision-making process leading up to project HR transformation of the Swedish Armed Forces. This has been accomplished by researching factors that have affected the process and thereby the final choice of alternative. This study is a document- and interview-based qualitative study where data from both published and unpublished documents combined with data collected from interviews with respondents affiliated with the project, have been analyzed. Our conclusions are that the decision-making process has been affected by factors and actions in accordance with institutional theory, which is a conforming due to external comparison and the use of external consultants.

Sverige är beroende av nystartade företag och entreprenörer för att finansiera landets välstånd. Riskkapitalbolag innehar ofta en betydande roll för de nya företagen när verksamheten ska utvecklas eller expandera. Bolagen assisterar de nya företagen med ett brett spektrum av nyckelaktiviteter som finansiering, operativt arbete, strategi eller kontaktnät. Tidigare studier visar att riskkapitalfinansierade bolag både växer snabbare och lyckas oftare. Samtidigt visar forskningen att riskkapitalbolag präglas av stort risktagande och övermod vid sina investeringar. Emellertid finns mindre djupgående forskning om vilka konkreta faktorer och omständigheter som resulterar i de olika utfallen. Syftet med examensarbetet är att skapa en bättre förståelse för specifika faktorer som påverkar svenska riskkapitalbolags beslutsfattande och resulterar i särskilda utfall. Undersökningen ämnar att betona likheter och skillnader i riskhanteringen av investeringsval mellan riskkapitalbolagen där utfallen antingen resulterar i nytta eller förlust för bolagen. För att uppfylla syftet har institutionella teorin, kognitiva bias och moderna portföljteorin aktualiserats. Undersökningen genomfördes genom intervjuer med beslutsfattare från åtta stycken konfidentiella riskkapitalbolag. Samtliga bolag kodades om för att säkerställa konfidentialitet i syfte att erhålla djupare inblickar i deras investeringsutfall. De erhållna resultaten visar på att framförallt kognitiva bias men även den institutionella teorin förklarade de olika investeringsutfallen väl. Riskkapitalbolagen präglades av stark övermod vid sina misslyckade investeringar och medelstark vid sina lyckade. Riskkapitalbolagen var också starkt påverkade från både extern tryck av samhället men även av interna riktlinjer vid sina investeringar. Flera branschmönster har också kartlagts vid både lyckade och misslyckade investeringar däribland syndikering av kapital, efterfrågan av serieentreprenörer och att det enligt de själva vanligtvis är entreprenören eller marknaden som är anledningen till att investeringen inte lyckas. Resultatet antyder också att en av de största svårigheterna för riskkapitalbolagen är att bedöma entreprenörernas möjligheter att utveckla företaget. Den mest tänkbara anledningen till att riskkapitalbolagen har starka tendenser till övermod är för att det krävs för att lyckas i branschen. Inget nystartat bolag är riskfritt och för att våga investera i branschen behövs stark tilltro till sin egen förmåga. / Sweden is dependent upon start-ups and entrepreneurs in order to successfully finance domestic prosperity. Venture capital (VC) companies often play a significant role for new companies when the business is to be developed or expanded. The VC companies support the new companies with a wide range of key features. Such as financing, operational work, strategy or contact networks. Previous studies show that VC-financed companies both grow faster and succeed more often than non VC-backed companies. At the same time, research shows that VC-companies are characterized by great risk-taking and audaciousness in their investments. However, there is less in-depth research on what explicit factors and circumstances result in the successful and unsuccessful investments. The purpose of the study is to create a better understanding of similarities and differences in different investment outcomes and highlight the patterns of their investments. Institutional theory, cognitive bias and modern portfolio theory are the theories used in this study. The survey was conducted through eight semi-structured qualitative interviews with different decision makers from VC-companies in Sweden. In order to gain a deeper understanding of their investment outcomes all company names were re-coded. The obtained results showed that cognitive biases was the primary theory of explanation. However, the institutional theory could also explain the different investment outcomes. The VC-companies were characterized by strong audaciousness with their failed investments and medium audaciousness with the successful. The requirement of success in the VC-industry explains why the companies have tendencies to be audacious in their decision making. A strong confidence is needed when investing in start-up companies since these companies imply a great risk. External societal pressure and internal guidelines strongly influence the investments of the VC. The study identified several industry patterns for both successful and unsuccessful investments.  The patterns include syndication of capital and demand for serial entrepreneurs. The study also showed a pattern of venture capitalists explaining their unsuccessful investment due to issues with the entrepreneur or the market. The results suggest that one of the greatest difficulties for VC-companies is to assess the ability of the entrepreneur to develop the company.