The bachelor thesis ‘The journalistic aim in Ghana” is a study of what aims Ghanaian journalists have with their work. Furthermore it explores if the professional identity of journalists differ depending on if they work for state or privately owned newspapers. The bachelor thesis also looks at how Ghanaian journalists use ethics in their work and how media laws have affected journalism in Ghana. In total 20 interviews have been made of which 10 are presented. The result of the bachelor thesis shows that the journalists interviewed all expressed an urge to help develop the country of Ghana and to speak for the people who are marginalized in the country. This study shows that the aims of the journalists are the same, no matter whom they work for and that the workplace is chosen for other reasons such as job security. The journalist say media laws did not affect them, but they were careful in their reporting. The study also reveals that the state media sometimes becomes the mouthpiece of the government and that journalists working for privately owned newspapers have greater liberties to choose what to write about.

Business valuations have been an integral part of business for many years, and will stay an important part of business, as valuations are required for multiple reasons. The majority of businesses in South Africa (and the rest of the world) consist of privately-owned companies. A business valuation in general is a complex exercise that can be described as an inexact science. When the business valuation of a privately-owned company is added to the equation, the level of uncertainty is increased with another notch. The valuations of privately-owned companies are therefore a relevant topic. As unsystematic risk in privately-owned companies is difficult to eliminate or mitigate by diversification, this study sets the goal to determine if the advisory departments of the big four audit, tax and advisory firms in South Africa (Ernst & Young, PwC, KPMG and Deloitte & Touch) consider and incorporate unsystematic risk into valuations of privately-owned companies and if it is taken into account, whether it is done objectively. This study firstly focussed on the literature of privately-owned company valuations. The most frequently used approaches are found to be the market approach and the income approach. The asset approach is used to determine the minimum value of a company (the liquidation value). The topic of unsystematic risk is perceived as very much subjective and therefore receptive of manipulation. The second part of the study uses the mixed method approach to collect empirical data, using survey questionnaires and follow-up interviews (which are based on the literature review). It was found that the preferred valuation approaches used by the participants are indeed the income approach followed by the market approach. It seems that these two approaches are used in conjunction with one another. Incorporating unsystematic risk is done in line with what the literature proposes, but as professional judgement is needed, the process is never entirely objective. Participants tend to agree that the identification and quantification of unsystematic risk are not entirely objective and that it is possible to use unsystematic risk as a device to bring the final results of a valuation in line with the clients‟ objective. This study recommends that a professional valuation body should be formed to regulate valuations in South Africa. This body should set valuation standards. It is furthermore recommended that the asset approach is used as a reasonableness test when going concern companies are valued, and to consider the use of CAPM variants (e.g. modified CAPM, the local CAPM, the Build-up method etc.) and non-CAPM variants (Estrada model and the EHV model) to determine the cost of equity when the income approach is followed, as is suggested by the literature. The practical implication of the study is that the research can be used as starting point by role-players in the valuations sector to open the discussion on the topic formally so that valuation practitioners can engage with one another and work towards a professional valuation body and valuation standards. The limitations of the study are that only top-level employees were used as the representatives of firms and the population only includes the big four audit, advisory and taxation firms. Areas for further research include extending the population to three strata, viz. big four firms, medium-sized firms and small-sized firms. Comparative valuations on a case study can be performed by the different approaches of each stratum using unsystematic risk as the only variable (if themes are identified in strata). Conclusions can be made based on the outcomes of the valuations to determine the impact when different approaches are followed. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.

Business valuations have been an integral part of business for many years, and will stay an important part of business, as valuations are required for multiple reasons. The majority of businesses in South Africa (and the rest of the world) consist of privately-owned companies. A business valuation in general is a complex exercise that can be described as an inexact science. When the business valuation of a privately-owned company is added to the equation, the level of uncertainty is increased with another notch. The valuations of privately-owned companies are therefore a relevant topic. As unsystematic risk in privately-owned companies is difficult to eliminate or mitigate by diversification, this study sets the goal to determine if the advisory departments of the big four audit, tax and advisory firms in South Africa (Ernst & Young, PwC, KPMG and Deloitte & Touch) consider and incorporate unsystematic risk into valuations of privately-owned companies and if it is taken into account, whether it is done objectively. This study firstly focussed on the literature of privately-owned company valuations. The most frequently used approaches are found to be the market approach and the income approach. The asset approach is used to determine the minimum value of a company (the liquidation value). The topic of unsystematic risk is perceived as very much subjective and therefore receptive of manipulation. The second part of the study uses the mixed method approach to collect empirical data, using survey questionnaires and follow-up interviews (which are based on the literature review). It was found that the preferred valuation approaches used by the participants are indeed the income approach followed by the market approach. It seems that these two approaches are used in conjunction with one another. Incorporating unsystematic risk is done in line with what the literature proposes, but as professional judgement is needed, the process is never entirely objective. Participants tend to agree that the identification and quantification of unsystematic risk are not entirely objective and that it is possible to use unsystematic risk as a device to bring the final results of a valuation in line with the clients‟ objective. This study recommends that a professional valuation body should be formed to regulate valuations in South Africa. This body should set valuation standards. It is furthermore recommended that the asset approach is used as a reasonableness test when going concern companies are valued, and to consider the use of CAPM variants (e.g. modified CAPM, the local CAPM, the Build-up method etc.) and non-CAPM variants (Estrada model and the EHV model) to determine the cost of equity when the income approach is followed, as is suggested by the literature. The practical implication of the study is that the research can be used as starting point by role-players in the valuations sector to open the discussion on the topic formally so that valuation practitioners can engage with one another and work towards a professional valuation body and valuation standards. The limitations of the study are that only top-level employees were used as the representatives of firms and the population only includes the big four audit, advisory and taxation firms. Areas for further research include extending the population to three strata, viz. big four firms, medium-sized firms and small-sized firms. Comparative valuations on a case study can be performed by the different approaches of each stratum using unsystematic risk as the only variable (if themes are identified in strata). Conclusions can be made based on the outcomes of the valuations to determine the impact when different approaches are followed. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.

容積移轉(Transfer of Development Rights, TDR)制度，源自於歐美國家為保護自然環境、生態環境及文化資產所創設之發展權移轉，多應用於歷史古蹟、歷史保存區與環境敏感地區之保護及保存，此外，並利用都市成長管理計畫加以管理。而在台灣地區，因政府長期受限於公共設施保留地取得問題，故而將容積移轉適用範圍擴大應用於公共設施保留地取得，於是各縣市政府陸續依據內政部訂定之「都市計畫容積移轉實施辦法」訂定自治條例。 政府為解決私有既成道路徵收補償問題，於是訂定「中央補助直轄市縣市政府取得私有既成道路試辦計畫」，希望能以競標方式為手段取得私有既成道路，基於私有既成道路因係私有財產權受有財產權制度性保障，以避免民眾權益受到損害，解決社會不公平問題。 本研究採取對容積移轉及競標制度相關理論做文獻回顧，認為藉由實施容積移轉制度確實是一種可保護自然環境、生態環境、文化資產及取得公共設施保留地的一種方法，卻不是唯一可行的方式，在制度面上有許多未盡周延或實際操作上極待克服的課題。 從本研究中發現容積移轉制度的容積價值換算及競標制度的競標價格，並不能真實補償私有公共設施保留地土地所有權長期無法補償的損失，且確實尚未達到各縣市土地徵收補償標準及容積移轉適用性。期望藉由建構競標價格權重分配模型之補償機制，確立合理的競標價格補償比例規範，透過量化標準尋找競標價格補償比例，其目的是作為日後增修法令調整項目核給競標比例之參考。 政府制定及執相關都市計畫政策都應要有宏觀的視野，對於容積移轉及競標政策，我們認為政府的設計與做法應該更謹慎，才是一個政府永續經營的負責態度，才能為人民建立一個安居樂業的生活環境。 / The mechanism of TDR is for the protection of the conservation of natural environment and eco-system and cultural assets in United States and Europe area. Most casts of TDR are used to reserve the historical district and the sensitive areas, in addition to manage the urban development. In Taiwan, the government expands the use of TDR to retain the lands for public-facilities use, in order to resolve the long-tern struggling of the storage of public-facilities lands. Base on the regulation of the 「The Implementation Measures of TDR in Urban Planning」, the local government formulate the measures one after another. The government in order to solve the issue of the compensation for privately owned road expropriation. To formulate the「The central government subsidy municipalities and counties to obtain a privately owned road into a pilot project」, it is hoped that a privately owned road can be obtained by bidding means. Based on the private ownership of the road, because of the system of private property rights protected by property rights. To avoid damage of the public rights and interests. And solve the problem of social unfair. In this thesis, the capacity transfer theory and the bidding mechanism are reviewed. We conclude that the current system of the capacity transfer is one method to conservation of natural environment and eco-system and cultural assets and in the acquisition of the public reserved but not the only best one. There are still some problems in the system, especially in the practical execution aspect. We found that the current formula for the estimation of the capacity value in the capacity transfer system and the bidding price in the bidding mechanism, they do not really compensate the loss of the long-term private ownership of the public reserved. Furthermore, it does not meet the standard of the compensation for expropriating land, neither does the capacity transfer appropriation. Except to build the compensation mechanism of bidding price weighting allocation model. Establish the reasonable compensation proportion specification of bidding price. Find the compensation proportion specification of bidding price through the quantification criteria. The purpose is to adjust the project as a future increase in the proportion of approved bidding reference. The government should have a global consideration in the urban planning and in enhancement of the living quality in the city. For the capacity transfer theory and the bidding mechanism, we suggest that the government should be more prudent designing the system and the execution. For the sustainable management, it is a responsibility for a city government to help citizens lead their happy life.

In 2001, Syria opened its media outlets to private ownership for the first time in over forty years. This thesis conducts a critical discourse analysis of the economic coverage of the sole Syrian political daily newspaper al-Watan and asks how media liberalization in Syria is more so emblematic of pro-market economic reforms as opposed to media reform. In this sense, it is the economic content of al-Watan that signifies how a private media outlet – under the guiding force of “red lines” and other regulatory mechanisms, yet financially “liberated” via advertising revenue and wealthy regime-friendly backers – can demonstrate its utility to the regime by providing a reiteration of its social-market economic policies all the while existing as a public embodiment of the regime’s willingness to embrace a marketized Syrian society. Simply put, al-Watan is a perfect vehicle for propagating the regime’s gradualist pro-market reforms in the public sphere. / text

Purpose: The purpose of this study is to examine how eight private and state-owned Swedish companies report their CSR-work, to then compare and analyze how the form of ownership can affect the shape of the annual sustainability reports.  Method:  This study uses a qualitative method based on a deductive research approach. The study implements a comparative research design and applies a text analysis to analyze and identify specific differences among the company’s sustainability reports.   Empiricism and Analysis: The empirical part presents a brief description of the selected companies and a description of the identifying themes that are repeated in all of the company’s sustainability reports. Then, a deeper analysis is carried out that combines the study's reference frameworks with help of the study’s analysis model that is based on the selected theories.  Conclusions: The conclusion that can be drawn is that the form of ownership is not the deciding factor in the shape of the sustainability reports. What has mainly affected the outcome is the companies branch of industry, which has affected both the reporting of the environmental activities and financial incentives in the form of investment. For the remaining aspects, no specific differences have existed from the ownership perspective. The form of ownership has affected the company’s insight of CSR and sustainability work with influence from the stakeholders. The study's results also show that the government for the state-owned companies was the most important player while customers and suppliers were more central to the privately-owned companies. / Syfte: Syftet med detta arbete är att undersöka hur åtta privat- och statligt ägda svenska företag redovisar för sitt CSR-arbete, jämföra samt analysera hur ägandeformen kan påverka utformningen av hållbarhetsredovisning. Metod: Studien använder sig utav en kvalitativ metod som bygger på en deduktiv forskningsansats. Studien implementerar en komparativ forskningsdesign och tillämpar en textanalys för att analysera och identifiera specifika skillnader bland de olika företagens hållbarhetsredovisningar. Empiri och analys: I den empiriska delen presenteras en kort beskrivning av valda företag samt en redovisning av de återkommande identifierande teman som upprepas i de valda hållbarhetsrapporteringarna. Sedan genomförs en djupare analys som sammanfogar studiens referensramar med hjälp av en analysmodell som utgår från de tillämpande teorierna. Slutsatser: Slutsatsen som kan dras är att ägandeformen inte är den avgörande faktorn i utformningen av hållbarhetsrapporterna. Det som har påverkat utfallet främst är företagens branschtillhörighet som har inverkar både rapportering av de miljömässiga aktiviteterna samt ekonomiska incitament i form av investering. För de resterande aspekterna har inga specifika skillnader funnits utifrån ägarperspektivet. Ägandeformen har påverkat företagens uppfattning av CSR och hållbarhetsarbete med inflytande från intressenterna sida. Studiens resultat visar även att staten för de statligt ägda företagen är mest betydelsefull aktör medan kunder och leverantörer är mer centrala för de privatägda företagen.

Rapportens undersökning beskriver de skillnader och likheter mellan kedjeägda och privatägda klädbutiker i Lidköping. En öppen intervju genomfördes med fem butikschefer i kedja och fem butikschefer/ägare i privatägd butik för att beskriva rekryteringsprocessen och kunskapsnivån om anställningsformerna, 4-6 §§ Lag (1982:80) om anställningsskydd (LAS). Personalen i en butik är en resurs som tillsammans med butikschefen/ägaren arbetar för att uppnå lönsamhet. Rätt personal är då betydelsefullt för arbetsgivaren och en felrekrytering kan bli kostsamt för företaget. En effektiv och strukturerad rekryteringsprocess leder till rätt person på rätt plats[1]. Rekryteringsprocessens sista delar innefattar anställningsavtalet där anställningsformen ska beslutas för den nyanställda. Enligt 4-6 §§ LAS, finns sex korrekta anställningsformer. Uppsatsens fråga; Hur anställer butikschefer ny personal och kan de förklara anställningsformerna enligt 4-6 §§ LAS? Underfråga; vilka likheter och skillnader finns beroende på om butikschefen är verksam inom kedja eller privatägd butik? Rapportens slutsats beskriver att rekryteringsprocessen skiljer sig ytterst lite åt varandra i klädföretagen. Både kedjor och privatägda butiker utförde en kortsiktig process vid nyanställning. Kunskapsnivån av anställningsformerna skildes åt tydligare beroende på vart butikschefen arbetade. Butikschefer i kedjor besatt en högre kunskap medan butikschefer/ägare i privat butik saknade generellt kännedomen kring anställningsformernas rättigheter och skyldigheter. Inga av de intervjuade har upplevt konsekvenser av brist på kunskap inom 4-6 §§ LAS. Frågan är om det är nödvändigt för butikschefer att besitta denna kunskap? [1]Danilov & Hellgren, april 2010 / The report's survey describes the differences and similarities between a chain and privately-owned clothing stores in Lidköping. An open interview was conducted with five store managers in a chain store and five store managers / owners of the privately owned shop to describe the recruitment process and knowledge on forms of employment, § § 4-6 Lag (1982:80) om anställningsskydd (LAS). The staff in a store is a resource that together with store manager / owner is working to achieve profitability. Right staff is then important for the employer and a wrong recruitment can be costly for the company. An effective and structured recruitment process leads to the right person at the right place. The recruitment process last part includes the employment contract which the employment status is decided for the new recruits. According to § § 4-6 LAS, there are six regular forms of employment. Essay question: How do the store managers employ new staff and do they know the forms of employment according to § § 4-6 LAS?  Sub query: What similarities and differences exist depending on whether the store manager is active within the chain or privately owned shop? Conclusion of the report describing the recruitment process differs very little about each other clothing companies. Both chains and privately owned shops did a short-term process of hiring new staff. The level of knowledge of forms of employment were separated more clearly dependent on each store manager was working. Store managers in chains possessed a higher knowledge while store managers / owners of private store lacked general awareness about the employment status ‘rights and obligations. None of the interviewees have experienced the consequences of lack of knowledge in § § 4-6 LAS. The question is whether it is necessary for store managers to possess this knowledge?

Vår undersökning behandlar fenomenet POPS, Privately Owned Public Spaces.Offentliga platser har historiskt sett varit viktiga för en stad på grund av dessdemokratiska och sociala värden. Dessa värden riskerar att försvinna när stadensoffentliga platser privatiseras. Vi har gjort en fallstudie av Emporias takpark där viundersökt hur platsen används och kontrolleras. Analysen visar att privatägda offentligaplatser tenderar att kontrolleras med verktyg som övervakning och regler. Detta leder tillatt vissa grupper i samhället mer eller mindre exkluderas från dessa platser till förmånför en köpstark samhällsgrupp och i förlängningen stadens image. / Our study treats the phenomenon POPS, Privately Owned Public Spaces. Publicplaces have historically been important in cities because of their democratic andsocials values. There is a risk that these values disappear when public places of thecity are privatized. We have done a case study of Emporia rooftop park where weresearched how the space is used and controlled. Our analysis shows that privatelyowned public places tend to be controlled by tools such as surveillance and rules.This leads to certain groups in society getting more or less excluded from these placesin favor of a more well-funded social group and in extension the image of the city.

Depuis 2003, plus de 400 quartiers populaires classés en Zones Urbaines Sensibles (ZUS) et 4 millions d’habitants sont devenus les destinataires d’un Programme de Rénovation Urbaine (PRU) instauré par la « loi Borloo » d’orientation et de programmation pour la ville. Dans un objectif de transformation des quartiers et de mixité sociale, ces programmes entraînent des opérations de démolition/reconstruction de logements, la réhabilitation du parc existant et la redéfinition des espaces urbains collectifs (voirie, espaces verts, etc.).Les communes de Clichy-sous-Bois et de Montfermeil en Seine-Saint-Denis font l’objet d’un de ces PRU. Tout en étant le plus important de France (en termes de budget et de logements détruits), il a aussi la particularité d’entraîner la démolition d’immeubles en copropriétés privées dégradées : les Bosquets à Montfermeil et la Forestière à Clichy-sous-Bois. À leur place, toutes les nouvelles constructions et les relogements se font dans le parc social. L’ensemble des habitants relogés passe donc du statut de propriétaires occupants ou locataires du parc privé à celui de locataires du parc social. Outre ce changement de statut résidentiel, cette situation s’accompagne de la mise en interactions régulières de ces « délogés » aux professionnels (de la ville, associatifs et des bailleurs) qui interviennent sur ce quartier, dans ces immeubles dans le cadre d’accompagnement pré et post relogement.Basée sur une enquête conduite par entretiens, observations et archives, cette thèse vise autant à saisir la genèse de cette politique, que les effets de la volonté de transformation des quartiers, par la généralisation du parc social, sur les pratiques professionnelles et les trajectoires des habitants relogés.Dans cette optique, les archives et les entretiens donnent à comprendre que la dégradation des anciennes copropriétés s’explique en priorité par leurs conditions de commercialisation, de production et de gestion. Or, toutes les mesures d’actions publiques, jusqu'à la signature du programme de rénovation urbaine, présentent systématiquement les habitants et leurs caractéristiques (populaires et immigrées) comme les principaux responsables de cette dégradation.L’ethnographie des pratiques professionnelles illustre ensuite comment dans les résidences neuves, ces acteurs se servent des interactions avec les habitants pour encadrer leurs manières d’habiter. Ce travail se faisant dans l’idée d’éviter une nouvelle dégradation des bâtiments.Enfin, les entretiens auprès des habitants (réalisés avant et après relogement) dévoilent comment le relogement et la rencontre avec les professionnels les déstabilisent dans leurs ancrages individuels et ébranlent le sens des hiérarchies internes à ce groupe social. Alors que les anciens propriétaires constituaient dans la copropriété la frange supérieure de ce groupe, ils sont aujourd’hui ceux qui se sentent le plus déclassés. À l’inverse, les locataires qui dans la copropriété occupaient les positions les plus dominées sont aujourd’hui les plus réhabilités.Au-delà des résultats empiriques, ces pistes analytiques situent les enjeux de la thèse à plusieurs échelles. D’abord, c’est dans une perspective constructiviste que ce travail illustre comment ces copropriétés et leurs occupants ont été construits comme un problème et une catégorie d’action publique. Ensuite, c’est en partant de la pratique des professionnels que cette thèse dévoile comment dans l’espace de la politique de la ville se maintiennent des formes d’encadrement et de domination à l’égard de certains publics cibles (ici issus des catégories populaires et immigrées). Enfin, cette thèse s’inscrit dans une sociologie des classes populaires autant attentives à leurs différences internes qu’aux modalités de réception variée d’une mesure d’action publique. / Since 2003, more than 400 popular districts categorized as sensitive urban zones and 4 million inhabitants have become part of a program initiated by the Framework Act on Town Planning and Urban Renewal (so-called “Borloo law”). In order to achieve district transformation and social diversity, the program has led to demolition/rebuilding operations, the refurbishment of existing dwellings and the redefinition of public urban areas (street network and green spaces, etc.)The municipalities of Clichy-Sous-Bois and Montfermeil in the Seine-Saint-Denis region were part of this program. Whilst being the largest program in France (in terms of allocated budget and demolished dwellings), it also had the singularity to involve the destruction of dilapidated privately-owned buildings such as Les Bosquets in Montfermeil and La Forestière in Clichy-sous-Bois. All the new buildings reconstructed there are under social housing management.All re-housed inhabitants consequently moved from the status of owner-occupiers or private housing tenants to that of social housing tenants. In addition to their change in status, this situation implies regular interactions between these ‘displaced’people and the professionals (of the city, of nonprofit organizations, social landlords who operate in the area, in these buildings within the frame of pre- and post-rehousing accompaniment.Based on an analysis supported by interviews, observations and archives, this thesis aims at understanding the genesis of this policy as much as the effects of the will for district transformation through generalizing social housing, on professional practices and the trajectories of the re-housed inhabitants. To this end, archives and interviews help understanding that the degradation of the former co-ownership properties was attributable primarily to their conditions of marketing, construction and management. Yet, all the measures of public action, up to the signature of the urban renewal program, systematically present the inhabitants and their features (popular classes or migrants) as solely responsible for this deterioration.The ethnography of professional practices then shows how in the new homes the professionals use the interactions with the inhabitants to regulate the way they live there. This work is done with a view to avoiding new damage to the buildings.Eventually the interviews with the inhabitants (made before and after re-housing) illustrate how re-housing and the interactions with professionals destabilize them within their individual anchorages and shake the sense of hierarchies within this social group. While former owners made up the upper class in their previous housing, they now feel the most downgraded. Conversely, tenants who were the most dominated are today the most rehabilitated.Beyond empirical results, this analytical approach rates the issues of the thesis on sevral scales. First, this work illustrates how, in a constructivist perspective, these co-ownership properties and their inhabitants have been built as a problem and a category of public action. Then, starting from the practices of professionals, this thesis discloses how within the frame of urban policy, some forms of regulation and domination over certain targeted publics (here working classes and migrants) are still exerted. Finally this thesis is consistent with a sociology of popular classes who are attentive to their internal differences as much as to the various ways a measure of public action can be perceived.

Titel: Kvalité i hållbarhetsrapporter - En kvantitativ studie om kvalité i statligt ägda företag och privatägda företags hållbarhetsrapporter Författare: Isabelle Fernqvist & Desiré Kolmodin Handledare: Linus Axén Nyckelord: Hållbarhetsrapportering, Kvalité, Kvalitetsindex, Omfattning, Hybridorganisationer, Statligt ägda företag, Privatägda företag Bakgrund: Hållbarhetsrapportering är ett högst aktuellt och omtalat ämne i dagens samhälle, där förväntningar på företag att rapportera sina hållbarhetsaktiviteter och klimatrelaterade risker ökar allt mer. Kvalitén på innehållet i hållbarhetsrapporter är av stor betydelse då företags intressenter riskerar att reagera negativt om hållbarhetsrapporten inte uppfyller deras förväntningar. Trots det visar undersökningar att svenska företag tenderar att enbart redovisa positiva miljöavtryck snarare än konkreta miljökonsekvenser, och brister därmed i sin hållbarhetsrapportering. Tidigare studier uppger en brist på forskning om hur olika ägarstrukturer kan påverka kvalitén på hållbarhetsrapporter. Statligt ägda företag och privatägda företag skiljer sig i ägarstruktur och har därmed olika syften med sina verksamheter, vilket driver studien att jämföra om det finns skillnader i kvalité mellan företagens hållbarhetsrapporter. Syfte: Syftet med studien är att förklara och jämföra kvalité i statligt ägda företag och privatägda företags hållbarhetsrapporter Metod: Studien har en kvantitativ metod med en deduktiv ansats, då en hypotes genereras utifrån en litteraturgenomgång. En innehållsanalys genomförs för att koda kvalitativ information i hållbarhetsrapporter till kvantitativ information genom att samla in data från årsredovisningar och hållbarhetsrapporter. Insamlad data från 30 statligt ägda företag och 30 privatägda företag analyseras sedan i SPSS. Slutsats: Studiens resultat visar att olika ägarstrukturer påverkar hållbarhetsrapportering i form av att statligt ägda företags hållbarhetsrapporter har bättre kvalité jämfört med privatägda företag. Ett signifikant positivt samband föreligger mellan kvalité och statligt ägda företag där statligt ägda företag uppnår ett högre genomsnittligt kvalitetsindex och rapporterar fler antal ord i sina hållbarhetsrapporter. Av studiens kontrollvariabler visade storlek starkast signifikant positivt samband med kvalitén i hållbarhetsrapporter. / Title: Quality in sustainability reports - A quantitative study about quality in state-owned enterprises and privately owned enterprises sustainability reports Authors: Isabelle Fernqvist & Desiré Kolmodin Supervisor: Linus Axén Keywords: Sustainability reporting, Quality, Quality Index, Extent, Hybrid organizations, State-owned enterprises, Privately owned enterprises Introduction: Sustainability reporting is a current and discussed topic in today's society, where expectations on companies to report their sustainability activities and climate-related risks are increasing. The quality of the content in sustainability reports is of great importance as companies stakeholders can react negatively if the sustainability report does not meet their expectations. Nevertheless, studies show that Swedish companies tend to report positive environmental impacts rather than concrete environmental consequences which can lead to inadequate sustainability reports. Previous studies show a lack of knowledge on how different ownership structures can affect the quality in sustainability reports. State-owned and privately owned enterprises differ in ownership structure and thus have different purposes with their organizations, which leads the study to compare whether there are differences in quality between sustainability reports. Purpose: The purpose of the study is to explain and compare quality between stateowned enterprises and privately owned enterprises sustainability reports. Method: The study has a quantitative method with a deductive approach, as a hypothesis is generated based on a literature review. A content analysis is performed to code qualitative information in sustainability reports to quantitative information by collecting data from annual reports and sustainability reports. The collected data from 30 state-owned and 30 privately owned enterprises are then being analyzed in SPSS. Conclusion: The results of the study show that different ownership structures affect sustainability reporting where state-owned enterprises´ sustainability reports have better quality compared to privately owned enterprises. There is a significant positive relationship between quality and state-owned enterprises. They achieve a higher average quality index and report more words in their sustainability reports. The control variable size showed the strongest significant positive relationship with quality in sustainability reports.