Bakgrund och Problematisering: I dagens samhälle har hållbarhetsfrågor fått ett allt större fokus och många företag upprättar hållbarhetsredovisningar för att beskriva hur de jobbar med hållbarhet. Företags hållbarhetsarbete har även blivit mer harmoniserat runt om i världen vilket eventuellt innebär att det har vuxit fram hållbarhetslogiker inom vissa branscher. Samtidigt har bankernas hållbarhetsarbete fått en större uppmärksamhet i medier där bland annat negativa händelser såsom Panamaskandalen och Finanskrisen 2007-2008 har belysts, vilket har lett till att folk tappat förtroendet för banker. Syfte: På grund av den ökade uppmärksamheten och förändringar i hållbarhetsarbetet är syftet att analysera om det går att se en viss hållbarhetslogik inom de fyra svenska storbankerna, Handelsbanken, Nordea, SEB och Swedbank, samt hur den i så fall har utvecklats över tid. Metod: För att se om det finns en hållbarhetslogik inom de fyra bankerna är uppsatsen uppbyggd på en kvalitativ innehållsanalys av bankernas hållbarhetsredovisningar och av deras årsredovisningar i de fall då separata hållbarhetsredovisningar inte finns. Kodning av redovisningar har skett i dataprogrammet Nvivo för kvalitativa innehållsanalyser. Redovisningarna har kodats utifrån fyra kategorier: anställda, etik, miljö och samhälle. Resultat: Det finns en hållbarhetslogik inom bankerna som delvis kan förklaras av att de ingår i samma organisationsfält då de alla verkar på samma marknad, erbjuder liknande produkter och tjänster, har liknande intressenter och följer samma lagar. I hållbarhetsredovisningarna syns det framförallt en tydlig utveckling gällande hur bankerna har tagit större ansvar med åren när det gäller miljö och etik. Denna utveckling kan kopplas till hur de anpassat sig till förändrade normer, lagar och värderingar i samhället. Till en viss del har även påtvingad isomorfism bidragit till att en hållbarhetslogik vuxit fram eftersom bankerna har varit tvungna att anpassa sig efter skärpta regelkrav såsom högre kapitalbuffertar och finansiering av terrorism. / Background and Problematization: In today’s society the knowledge about sustainability has increased, therefore many companies have decided to publish a sustainability report where they explain how they conduct their operation in a sustainable manner. Companies sustainability efforts have also become more harmonized around the world which might indicate that a certain sustainability logic has developed. Media have recently especially paid attention to issues of banks and have enlightened negative occurrences such as the tax evasion in Panama and the financial crisis of 2007-2008 that have led to people losing their confidence in banks. Purpose: Due to the increased attention and changes in sustainability work, the purpose of this study is to analyse if there exists a sustainability logic within the four major banks in Sweden, Handelsbanken, Nordea, SEB and Swedbank and how the logic has developed over time. Methodology: In order to see if there exists a sustainability logic within the four banks we decided to conduct a qualitative content analysis of the banks’ sustainability reports. The reports have been coded in a software program called Nvivo. The reports have been coded based on four categories: employees, ethics, environment and society. Result: There exists a sustainability logic within the banks which partially can be explained by the fact that they are a part of the same business field. They all operate in the same market, offer similar products and services, have similar stakeholders and follow the same laws and regulations. In the sustainability reports we can see a clear development regarding the level of responsibility banks have taken when it comes to their impact on environmental and ethical questions within their investments and customers. This development can be explained by how they have adapted to changed norms, laws and values in the community. We can also see how a coercive isomorphism has contributed to a harmonization of their sustainability work through changed laws regarding both capital demands and financing of terrorism.

Organisationers sociala ansvarstagande har på senare tid blivit allt mer uppmärksammat, speciellt inom detaljhandeln. CSR-arbete har blivit viktigt för samhället vilket påverkar verksamheters arbete med detta. Således har även medierapporteringen beträffande deras sociala ansvarstagande ökat. Hur kan detta påverka organisationerna och deras rapportering kring socialt ansvarstagande? I samband med att CSR har blivit ett välkänt begrepp som allt fler verksamheter arbetar med har även begreppet CSI vuxit fram. Det handlar om att organisationer arbetar på ett ansvarslöst sätt i syfte att uppnå legitimitet. Företag är beroende av sina intressenter som i sin tur kan påverkas av media. Det ligger alltså i deras intresse att förmedla en positiv bild till sin omvärld och kan göra det genom att bland annat upprätta hållbarhetsredovisningar. Syftet med denna studie var att bidra med kunskap kring hur ett publikt företag med många intressenter arbetar med socialt ansvarstagande och hur de påverkas av medias rapportering angående det. Vi har utfört en kvalitativ studie där vi analyserat 15 hållbarhetsrapporter som upprättats av H&M mellanåren 2002–2016. Det har vi gjort med hjälp av en innehållsanalys där vi utformat ett kodningsschema. Vi valde att söka på centrala begrepp och undersökte hur många gånger dessa förekom i H&Ms hållbarhetsrapporter. Vi har även analyserat medias rapportering gällande företagets sociala ansvarstagande. Vår teoretiska referensram består av forskningsom behandlar begreppen CSR, CSI, intressenter, legitimitet, hållbarhetsrapportering samt media. Vi presenterar en analysmodell som fungerade som en utgångspunkt då vi med hjälp av denna satte vår empiri i förhållande till den teoretiska referensramenoch har därefter fört en diskussion kring detta. Empirin består av vårt utformade kodningsschema samt material som är hämtat från media och H&Ms hemsida. Tillsammans med den teoretiska referensramen utgör dessa grunden för vår diskussion och slutsats. Vår huvudsakliga slutsats är att organisationens hållbarhetsrapportering främst påverkas av intressenternas krav och önskemål. Vi har inte kunnat identifiera en större påverkan från medias sida på verksamhetens rapportering gällande CSR vilket styrker detta påstående. / Corporate social responsibility has recently become increasingly important, especially in the retailing sector. It has also become more important to the society which affects how organisations choose to work with this. Therefore, media reporting on corporate social responsibility has also increased. How can this affect organisations and their CSR-reporting? Corporate social responsibility has become a well-known concept that corporations have adapted, a consequence of this is that the concept of CSI has emerged. This means that corporations are working in an irresponsible manner to achieve legitimacy. Organisations are dependent on their stakeholders, which in turn may be affected by the media. Thus, it is in the interest of businesses to convey a positive image to the society, which can be done by producing sustainability reports. The purpose of this essay was to contribute with knowledge about how a public organisation with many stakeholders workswith CSR and how they are affected by the media's reporting regarding this. We have conducted a qualitative study where we analysed 15 sustainability reports produced by H&M between 2002-2016. We have done this by conducting a content analysis where we developed a coding scheme. We searched for key concepts and examined how many times these occurred in the sustainability reports. We also analysed the media reporting on H&M's corporate social responsibility. Our theoretical framework consists of research that addressed the concepts CSR, CSI, stakeholders, legitimacy, sustainability reportingand media. We also present an analysis model that served as a starting point, with this weput our empirical data in relation to the theoretical framework and afterwards we conductedan analysis based on this. Our empirical study consists of our coding scheme and material from media and H&M's website. This, together with the theoretical framework, forms the basis of our discussion and conclusions. Our main conclusion was that the corporations' sustainability reporting is primarily influenced by the demands of stakeholders. We have not been able to identify a greater impact from the media regarding the organisations sustainability reports, which reinforces this statement.

The King II Report on Corporate Governance was released in March 2002. This report, although focusing on South African businesses, is acclaimed as a world first in setting superior governance standards. Corporate governance in South Africa is undergoing transformation due to the influence of the King II Report, and a range of other global trends such as Global Reporting Initiative guidelines and the infamous collapse of Enron due to governance failures. Non-financial reporting (also referred to as sustainability reporting) forms the main focus of this research project. The financial reporting aspects of corporate governance, and the role of governing boards and auditors fall outside the scope of this study. Through document analysis methods, Eskom's annual reports from 1998 - 2002, were analysed to establish whether patterns in sustainability reporting were identifiable. Employees and consumers of Eskom were. interviewed, using structured interviews to explore their awareness and knowledge regarding sustainability issues. A drastic increase in Eskom's non-financial reporting was identified in 2000. Apart from the corporate governance category, none of the chosen categories showed a major change after the 2002 release of the King II Report. Possible reasons for the lack of clear trends since 2002 are that the pattern is either not yet visible or it could be speculated that Eskom, who had won various reporting awards, is a leader in the field of corporate reporting and specifically on sustainability issues. Eskom had been involved in the reviewing of the first King Report and the drawing up of the recommendations for King II, and could therefore have modified their reporting procedures in 2000, prior'to the release of King II. As shown in the trend analysis, companies are coming under increased pressure to be socially accountable and transparent. This is fast becoming a 'core business issue', illustrated by the status of the King II Report requirements for corporate governance. Even though the terminology 'sustainability reporting' is unfamiliar to employees and consumers, both groups want disclosure and transparency of sustainability issues. Employees were, however, more aware than consumers of Eskom policies regarding sustainability issues. This report recommends that companies take a pro-active approach to corporate governance and sustainability reporting, noting the desire of consumers and employees to be informed about non-financial issues. These stakeholders also need to be made more aware of the meaning and significance of sustainability reporting.

This diploma paper researches Corporate Social Responsibility and sustainable development reporting. It deals with the development, basic characteristic and social responsibility areas. It describes institutions and standards, which support this responsibility. It also analyses the GRI initiative and procedure in details and focuses on CSR reports according to GRI initiative. The analytical part researches the companies' accession to the firm social responsibility in the Czech Republic. It evaluates their access to non -- financial data presenting, standards, certifications and regulations using. There are presumptions set for interviews which survey the awareness of companies and public about the social responsibility. The companies' attitude and social responsibility reception are then assessed and elaborated in the SWOT analysis.

This theses analyzes financial situation of the company REHAU, s. r. o. on the basis of financial reports of the period 2006 -- 2010. The thesis is divided into three individual parts. In the theoretical part are introduced theoretical bases for financial analysis. Methodological part describes methods of financial analysis, which are applied in practical part. In the application part I closely look at calculation of particular indexes which I use for the evaluation of the financial situation in analyzed company.

Syfte: Syftet med studien är att undersöka om hållbarhetsrapporter används som ett kommunikationsverktyg i lika stor utsträckning vid mediala företagsskandaler som det görs i allmänhet genom att kommunicera ut såväl positiv som negativ information till företagets intressenter. Metod: Undersökningen har genomförts med en kvalitativ forskningsansats där en kvalitativ innehållsanalys har genomförts på insamlad sekundärdata i form av hållbarhetsrapporter från fyra företag. Empiri: Av empirin framgår en presentation av de fyra granskade bolagen. Där redogörs en djupgående och detaljerad beskrivning av företagens åtaganden och strategier innan och efter skandalen uppmärksammats i media samt en presentation av varje enskild skandal.Slutsats: Majoriteten av de granskade företagen använder sina icke-finansiella rapporter som ett kommunikationsverktyg vid bolagsskandaler för att kunna bemöta de anklagelser som riktats mot dem genom att presentera vidtagna handlingar efter inträffad medial skandal för att på så vis informera sina intressenter och genom detta bevisa sin legitimitet. / Purpose: The purpose of the study is to examine if the sustainability reports are used as a communication tool to the same extent in connection with medial corporate scandals as in general by communicate both positive and negative information to the company’s stakeholders.Method: The study has been conducted with a qualitative research approach where qualitative content analysis has been used to analyze the collected data in the form of the companies sustainability reports.Empiricism: The empiricism shows a presentation of the four audited companies. It outlines a profound and detailed description of the companies commitments and strategies before and after the scandals attention in media and a presentation of each individual scandal.Conclusion: The majority of the audited companies use their non-financial reports as a communication tool in conjunction with corporate scandals to respond at the allegations directed against them by presenting actions taken after the medial scandal to inform their stakeholders and prove their legitimacy.

The diploma thesis covers the principles of dashboard or report design. The first part of thesis is focused on introduction to the issue of reporting, based on current literature. There are the definitions of basic terms, position of reporting in corporate structure, history and basic division in this part. Further, this thesis is focused on information design. There are descriptions of basic visualization elements commonly used in reporting, after that the issue of using colours and finally the information about the appropriate distribution of these elements on the surface of the dashboard or report. In the practical part of the thesis, there is primarily created the methodology of comparison of reporting tools. The goal of this methodology is to compare two specific tools for obtaining information about the qualities of compared reporting tools. As a part of this methodology, there is also a list of required functions and also a few user criteria which are assessed based on the practical use of these tools during creation of specific dashboard. Complex design of this sample dashboard is also part of the methodology. Methodology was proved by its application to two compared tools, namely the SAP Crystal Reports 2011 and Tableau Desktop 8.1. Result of this comparison contained a lot of information about the tools which can be used by reader as a basis for creation his or her own opinion on the tools. Author stated his own recommendation which of the compared tools he would choose for future work in dashboard design.

The goal of the thesis is to carry out financial performance analysis of IT companies based on selected financial analysis tools and use its results for intercompany comparison. The theoretical section introduces selected financial analysis and intercompany comparison methods which are used in the practical section to perform financial analysis of Arrow ECS, a.s., Avnet s.r.o. a GC System a.s. companies. The selected performance ratios are consequently compared by means of intercompany comparison methods. The conclusions section contains evaluation of results including recommendations for management of individual companies.

Bakgrund: På global nivå har det vuxit fram en debatt avseende hållbar utveckling. Företag började aktivt arbeta för att främja denna utveckling, vilket gjorde att hållbarhetsredovisning som frivillig rapportering kom att utvecklas Syfte: Studien syftar till att undersöka varför noterade fastighetsbolag hållbarhetsredovisar, hur innehållet i deras hållbarhetsredovisningar ser ut samt vilka incitament de har för att upprätta hållbarhetsredovisningar. Vidare syftar den till att jämföra dessa incitament med dem för bolag i andra branscher som studerats. Den syftar även till att utröna hur bolagen ställer sig till lagstiftning om hållbarhetsredovisning fr.o.m. 2017. Slutligen syftar den till att utröna huruvida bolagen idag använder sig av frivilliga redovisningsnormer, särskilt GRI:s riktlinjer för hållbarhetsredovisning. Metod: Uppsatsen bygger på kvalitativ metod och baseras dels på studier av bolagens hållbarhetsredovisningar för 2015, dels en enkät till elva fastighetsbolag, noterade på Nasdaq Stockholm OMX. Enkäten besvarades av sju av bolagen och innefattade huvudsakligen frågor om vilka incitament bolagen har för att avge hållbarhetsredovisningar, samt deras inställning till den kommande lagstiftningen. Resultat: Sex av sju respondenter har angivit att efterfrågan från ägare, samt bidrag till långsiktig lönsamhet utgör viktiga incitament för hållbarhetsredovisning. Dessa incitament angavs också i studierna av livsmedelsbranschen, telekombranschen samt klädbranschen. Fastighetsbranschen särskiljer sig dock från de tre andra branscherna genom att fyra av sju bolag uppger ansvarstagande för samhälle och miljö som incitament, vilket också återspeglades i hållbarhetsredovisningarna. Nio av elva bolag hållbarhetsredovisar enligt GRI:s riktlinjer, då de är de mest vedertagna inom branschen. Synen på den kommande lagstiftningen avseende hållbarhetsredovisningen, som fyra bolag gav är att den ligger i tiden samt sätter fokus på hållbarhetsfrågan ur ett affärsmässigt perspektiv. / Background: At the global level, a debate on sustainable development has emerged. Companies started to actively promote this trend, which enabled the development of voluntary sustainability reporting. Aim: The study aims to examine why listed real estate companies publish sustainability reports, what information is included in these reports and what incentives the companies have to issue sustainability reports. Furthermore, it aims to compare these incentives with those of companies in certain other industries. It also aims to determine the companies´ positions on the legislation concerning sustainability reports, coming into effect in 2017. Finally, it aims to establish whether the companies currently use voluntary reporting standards, particularly the GRI guidelines for sustainability reporting. Method: The thesis uses a qualitative method and is based on studies of each company's sustainability report for 2015 and a questionnaire sent to eleven real estate companies listed on Nasdaq OMX Stockholm. The questionnaire was answered by seven of the eleven companies and included questions concerning what incentives companies have to issue sustainability reports, as well as their attitude towards the future legislation. Results: The two incentives for establishing sustainability reports that were stated by most, six of the seven, of the respondents, were the demand from owners and the contribution to long-term profitability. These incentives were also reported regarding companies in the food industry, the telecommunications industry and the clothing industry. The real estate companies are distinguished from the other three industries due to the fact that four of the seven respondents named society and the environment as incentives. Ten of the eleven companies published sustainability reports that declared what actions the company had taken in order to build a sustainable society. All eleven companies published sustainability reports that declared what actions that had been taken in order to decrease the companies’ environmental effects. Nine of the eleven companies publish sustainability reports following the directions outlined in GRI guidelines. The companies use these guidelines, as they are the most recognized in the industry. Four of the eleven companies gave their views on the upcoming Swedish act regarding sustainability reports. Their view is that the act reflects the global discussions and that it shows that sustainability issues are important from a business perspective.

A atual legislação brasileira em saúde mental é fruto de uma longa luta que teve inicio com os trabalhadores da área, que fundaram o Movimento da Reforma Psiquiátrica no final dos anos de 1970. É somente com a participação dos usuários e de seus familiares, organizados em associações civis, que este movimento aproxima-se da sociedade civil e inaugura uma nova etapa: o Movimento da Luta Antimanicomial. As associações civis em saúde mental constituem um movimento social recente e têm por meta promover o exercício da cidadania das pessoas com sofrimento psíquico por meio de atividades sociais, econômicas, políticas e culturais. Escolhemos para análise, no município de Mogi das Cruzes - SP, a Associação “Loucos pela Vida”, entidade de composição mista que funciona em um espaço cedido pelo Ambulatório de Saúde Mental da cidade, com o objetivo de compreender a trajetória da Associação, abordando sua constituição, configuração das relações existentes entre os diferentes participantes e diversidade de ações nos espaços das políticas públicas de saúde no município de Mogi das Cruzes/SP, visando compreender a contribuição das associações civis em saúde mental no processo de modificação do lugar social historicamente atribuído às pessoas com sofrimento psíquico, tendo em vista o exercício da cidadania. Para alcançarmos tal objetivo, recorremos a fontes documentais e relatos orais, entre associados-usuários e associado-trabalhadores, da referida associação. / The current Brazilian legislation in mental health is the fruit of a long fight that started with the workers of the area, who founded the Psychiatric Reform Movement at the end of the 1970’s. It is only with the participation of the users and their families, organized in civil associations, that this movement approaches the civil society and inaugurates a new phase: the anti-asylum movement. The civil associations in mental health comprise a recent social movement and have the goal of promoting the citizenship exercise of the people with psychic suffering by means of social, economic, political and cultural activities. We chose the Associação “Loucos pela Vida” (Crazy for Life Association) in the city of Mogi das Cruzes – SP; a mixed-composition institution that operates in a space granted by the Mental Health Ambulatory of the city, with the objective of understanding the route of the Association, covering its constitution, configuration of the relations existing among the different participants and diversity of actions in the spaces of the health public policies in the city of Mogi das Cruzes/SP, with the objective of understanding the civil associations contributions in mental health in the changing process of the social place historically attributed to the people with psychic suffering, aiming at the citizenship exercise. To achieve such objective, we resorted to documental sources and oral reports, among the associates-users and associate-workers, of the referred association.