Syfte: Syftet med uppsatsen är att ta reda på hur statligt ägda företag arbetar med hållbarhetsfrågor och hur dessa förhåller sig till affärsverksamheten.  Metod: Vi har i denna uppsats använt oss av en kvalitativ undersökningsstrategi. Vi har vidare genomfört kvalitativa intervjuer där vi har använt oss av en intervjuguide  innehållande fyra ämnesområden som knyter an till uppsatsens frågeställning. Ämnesområdena är företagets mål, tillvägagångssätt och strategier, GRI:s ramverk samt hållbarhetsredovisningens effekter och framtidsutsikter. Empiri: Vi har samlat in vår empiri genom telefonintervjuer och intervjuer på plats hos de deltagande företagen i studien. De deltagande företagen i denna studie är Vattenfall, Teracom, SAS, Samhall, TeliaSonera, Green Cargo och PostNord där vi har träffat ansvariga inom hållbarhetsområden på respektive företag. Slutsats: Samtliga företag i studien har antingen påbörjat eller strävar efter att integrera hållbarhetsfrågorna i affärsverksamheten, vilket de anser är den enda vägen att gå. Det finns däremot skillnader på hur långt de olika företagen kommit med denna integration. Vi anser att om ett företag ska lyckas med detta så krävs tydliga mål och strategier. / Purpose: The purpose of this study is to find out of how state-owned companies work with sustainability issues and how they relate to business Methods: We have used a qualitative research approach. We have also conducted qualitative interviews where we have used an interview guide containing for subject areas,    which are linked to the question of the study. The subjects are the goals for the company, practice and strategies, GRI´s framework and the effects and prospects of sustainability reporting Empirics: We have collected our empirical data through both telephone interviews and on-site interviews with the participating companies in the study. Participating companies in the study are Vattenfall, SAS, Samhall, TeliaSonera, Green Cargo and PostNord where we have met managers in sustainability from each company. Conclusion: All companies in the study have either started or strive to integrate sustainability into business operations, which they believe is the future way to go. However, there are differences in how far the different companies have come with this integration. We believe that if a company is to succeed in this, there must be clear goals and strategies.

This thesis provides a narrative account of the development of the sector-neutral financial reporting standard FRS-37: Consolidating Investments in Subsidiaries, applicable to both government and the private sector in the New Zealand institutional setting. The protracted promulgation of this accounting standard over eight years is the research event of interest. New Zealand's overhauled Public Finance Act 1989 introduced a requirement for the Crown to produce accrual consolidated accounts prepared in accordance with GAAP. Consolidation GAAP was vague however and a preferential modified equity accounting method was used throughout the development period of FRS-37. This seemed contradictory to the sector-neutral GAAP stance since the method was not allowed in the private sector. After FRS-37 was approved the Crown was required to present financial reports incorporating its interests in State Owned Enterprises and Crown entities on a fully consolidated basis. Subsequently international developments in government accounting put the viability of so-called NZ GAAP into question. The research objective was to better understand what happened. The historical method of Porter (1981) is used to trace the changes shaping the event. This involved consideration of antecedent and subsequent conditions around the event as well as its internal development. The event of FRS-37 commenced in September 1993 following the establishment of the Accounting Standards Review Board by the Financial Reporting Act 1993 which necessitated the development of a sector-neutral consolidation standard for approval, and concluded around October 2001 when FRS-37 was approved. The comparative antecedent period commencing around 1985 indicated the contextual conditions leading into the event, and the subsequent period to 2006 following FRS-37's implementation showed changed conditions that confirmed the event's conclusion. The contribution of this thesis is that it documents the defined event and explains what happened, offering understanding of the issues around consolidation accounting, sector-neutral GAAP and public sector financial management.

More and more companies and organizations around the world are aiming towards a sustainable path for their businesses. Pressure from stakeholders and society pushes companies to report on their sustainability performance; however, companies are also seeing the opportunities which arise with these reports and especially large companies are embracing the sustainable path according to prior studies. With an increasing number of sustainability reports produced around the world, the need for measuring the performance indicators within these reports is increasing.With the expansion of sustainability reports among companies, the use of the Global Reporting Initiatives (GRI) Guidelines becomes a popular framework for companies to adopt. GRI is widely used around the world, as their comprehensive framework includes many performance indicators for companies to report on.It has also been proved that the use of sustainability reports and the number of indicators disclosed in these reports are depending on several criteria among which the size of the company, its sector of activity, and its nationality.As master students studying in Sweden, we considered it would be interesting to know more about the sustainability reporting inside the country we are studying in. Large-size companies tend to disclose use more sustainability reporting and to disclose more information. Some sectors as the industrial sector are in need of sustainability reporting. As no prior studies were found in our search for showing which GRI indicators companies of the industrial sector preferably report on, we decided to embrace the challenge and fill the research gap by conducting a research of large Swedish companies within the industrial sector.This thesis adopted a quantitative approach. We collected data from 30 large Swedish companies within the industrial sector. We also conducted five hypotheses for our analysis in order to make conclusions on our work, and our main findings show that among the Swedish large-size companies belonging to the industrial sector, the largest report more on sustainability using the GRI. Besides, among the large companies which disclose on the GRI the largest disclose on more indicators than the smallest. Finally, we succeeded in identifying indicators of the GRI which are largely and poorly disclosed by the Swedish large-size companies belonging to the industrial sector.

Mini-dissertation (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.

Mini-dissertation (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2007.

The aim of the study was to explore the reasons why health workers reported their occupationally acquired needle stick injury. The secondary reasons for this study was to be able to identify the factors that contributed to the choice to report as well as the feelings health workers experienced during and after the injury.

Universiẗat, Diss., 2005--Frankfurt (Main).

Freie Universiẗat, Diss., 2006/07--Berlin.

Fachhochsch., MA-Thesis/Master--Calw, 2006.

Universiẗat, Diss.--Bremen, 2007.