Media is something the public comes in contact with on a daily basis. Through numerous platforms, their overall goal is to spread information, messages, and pique interest. The power that the media has also means that they have a great influence on the public's perceptions and opinions about what is right and wrong. At the same time, social media has also become an increasingly common approach to spread information in a faster way than before.   This study aims to investigate how corporate scandals are portrayed by the media. Furthermore, this study aims to examine how the media's reporting of corporate scandals has changed over the years. The study has adopted a social constructivist research approach as the study touches on what is considered right and wrong from an ethical perspective. The study is a document study that examines three different corporate scandals based on 105 Swedish articles. Each corporate scandal has 35 articles designed in three tables. The 105 Swedish articles are news articles from various morning- and evening newspapers.  A conclusion drawn in the study is that only one of the articles refers to social media and that social media thus has a low impact on the media reporting of these scandals. This is partly due to the fact that two of the scandals investigated took place during a period where social media was not as developed as it is today, but the third is important to point out the reason why social media influence exists at the time of the scandal. Furthermore, it is also concluded that it is primarily the company management who were portrayed as the culprits by the media, and that the focus shifted from the organization in question. The absence of social media means that only traditional media sources controls the story of the corporate scandals.This is clearly shown among the articles as they focus on blaming the individuals behind the scandals in order to apply the idea of the guilty towards the innocent which piques a greater interest and thus generates more income  A proposal for further research includes examining articles internationally in order to determine how they may differ from Swedish media and also to be able to shed light on the factors behind the differences.  This study is written in swedish / Media är något allmänheten kommer i kontakt med dagligen. Via olika plattformar är deras övergripande mål primärt att sprida information, budskap, och väcka intresse. Denna makt som media behärskar innebär även att de har en stor påverkan på allmänhetens uppfattningar och åsikter kring vad som är rätt och fel. Samtidigt har även sociala medier blivit ett alltmer vanligare tillvägagångssätt för att sprida information på ett snabbare sätt än tidigare. Syftet med studien är att undersöka hur olika företagsskandaler framställs i media. Vidare syftar studien även till att undersöka hur medias rapportering av företagsskandaler förändrats genom åren. Studien har antagit en socialkonstruktivistiskt forskningsansats då studien berör vad som anses rätt och fel ur ett etiskt perspektiv. Studien är en dokumentstudie som undersöker tre olika företagsskandaler utifrån 105 svenska artiklar. Varje företagsskandal har 35 artiklar utformade i varsin tabell. De 105 svenska artiklarna är nyhetsartiklar från diverse morgon – och kvällstidningar.   En slutsats som dras i studien är sociala medier och dess påverkan på medias framställning av skandaler är svag eftersom endast en av de berörda artiklarna refererar till sociala medier.  Detta beror delvis på att två av de undersökta företagsskandalerna skedde under en period där sociala medier inte var lika utvecklat i den grad som den är idag, men den tredje är viktig att poängtera av den orsaken att sociala mediers påverkan existerade vid skandalens tidpunkt. Vidare dras även slutsatsen att det primärt är företagsledningen som framställs som de skyldiga av media, och att fokuset försvann från organisationen i fråga. Sociala mediers frånvaro bland rapporteringen innebär att enbart traditionell media styr narrativet av företagsskandalerna. Detta visas tydligt bland artiklarna då de fokuserar på att skuldbelägga individerna bakom skandalerna för att kunna applicera idén om de skyldiga gentemot de oskyldiga som väcker ett större intresse och därmed genererar fler intäkter.   Ett förslag på vidare forskning inkluderar att undersöka artiklar internationellt för att kunna avgöra skillnader gentemot svensk media och även kunna belysa de faktorer som ligger bakom skillnaderna.  Studien är skriven på svenska

Previous scholars have viewed expenditures on ESG (environmental, social, governance) in two distinct ways. In one way, it has been viewed as wasteful if it does not directly contribute to the business. The other perspective being that by addressing ESG-issues, one can improve businesses by improving society. In recent times, ESG has become an increasingly common topic due to the increased awareness and debates regarding the environment and sustainability. The increased attention toward ESG issues has resulted in increased ESG reporting by firms. As a result, shareholders and stakeholders can address more of their concerns by knowing how ESG-friendly a firm is. With the increased attention given to ESG in recent years, its actual effects on a firm becomes increasingly interesting. The relationship between ESG and firm performance and the relationship between ESG and stock return has been studied by several researchers over the years. The different studies have come to different conclusions regarding these relationships and the relationships are still inconsistent. In this paper, the relationship between ESG-scores and firm performance, as well as ESG-scores and stock returns in Swedish large-cap firms is examined. This study aims to investigate the relationship between ESG-scores and firm performance and the relationship between ESG-scores and stock returns. Furthermore, the study measures firm performance by measuring total asset turnover, net profit margin, and operating profit margin. Stock returns are measured with the use of historical yearly stock returns. The relationships are investigated with regression analysis. This study has a quantitative approach, where secondary data between the years 2016-2020 has been extracted from the database Refinitiv Eikon. The study finds that the relationship between ESG-scores and total asset turnover is negative, meaning that increased ESG-scores result in less efficient use of assets. The relationship between ESG-score and net profit margin is insignificant, and no conclusion can be drawn from that relationship. The relationship between ESG-scores and operating profit margin is positive, meaning that customers are willing to pay more for a firm's sustainable practices. The relationship between ESG-scores and stock returns is insignificantly negative; thus, we cannot draw any conclusions regarding the relationship, but it could indicate that ESG-scores are accounted for in the stock price.

[pt] A colaboração entre stakeholders em operações humanitárias e de desastres é relevante pela sua capacidade de reduzir custos e aumentar a velocidade das operações de resposta que minimizam o impacto e sofrimento da população. Assim, a tese visa propor um framework integrado para discutir estratégias de colaboração na resposta a desastres, o qual é composto pela identificação dos principais stakeholders, seus desejos e necessidades, e os processos de resposta a desastres. O primeiro modelo se refere à representação dos 10 principais stakeholders, a saber: governo, militar, legislativo e regulatório, setor privado, fornecedor direto, mídia, rede de ajuda local, doador, rede de ajuda internacional, e beneficiário. O segundo resultado se refere ao detalhamento das satisfações desses stakeholders, além das satisfações partilhadas por grande parte deles. O terceiro modelo se refere aos processos de resposta a desastres detalhados em 10 processos de nível 1 e 74 processos de nível 2. O framework integrado combina as sínteses de cada uma das três revisões sistemáticas da literatura anteriores, tendo a dimensão de estratégia como central para a discussão da colaboração, e utilizado como referência em um estudo de caso a fim de conferir validade externa ao framework. O estudo de caso toma a perspectiva do stakeholder militar, comparando o referencial teórico com a resposta aos deslizamentos da Região Serrana do Rio de Janeiro em 2011 e com a situação atual de resposta a desastres de um simulado realizado em 2017. Os resultados contribuem com a classificação da literatura existente, sínteses e proposição de modelos, e uma agenda de pesquisa. Por fim, sugere-se como pesquisas futuras a extensão da pesquisa para os estágios de mitigação, preparação e recuperação, e a ampliação da validade externa do framework. / [en] The collaboration between stakeholders in disaster and humanitarian operations is relevant due to their ability to reduce costs and increase the speed of response operations that minimize the impact and suffering of the population. Thus, the thesis aims to propose an integrated framework to discuss strategies of collaboration in the disaster response, which is composed of the identification of the main stakeholders, their wants and needs, and the disaster response processes. The first model refers to the representation of the 10 main stakeholders, namely: government, military, legislative and regulatory, private sector, direct supplier, media, local aid network, donor, international aid network, and beneficiary. The second result refers to the detailing the satisfaction of these stakeholders, as well as the satisfactions shared by most them. The third model refers to disaster response processes detailed in 10 processes of level 1 and 74 processes of level 2. The integrated framework combines the three syntheses from each of the previous systematic literature reviews, having the strategy as central dimension for the discussion of collaboration, and used as reference in a case study in order to give external validity to the framework. The case study takes the perspective of the Military stakeholder, comparing the theoretical reference with the response to the landslides of the Mountain Region of Rio de Janeiro state in 2011 and the current situation of response to disasters from a simulation carried out in 2017. The results contribute to the classification of existing literature, synthesis and proposition of models, and a research agenda. Finally, it is suggested as future research the extension to the stages of mitigation, preparation and recovery, and the extension of the external validity of the framework.

The following is a study to determine if sufficient demand exists to start a Bachelor of Science and Master of Science degree program in dental hygiene through a joint agreement for completion degrees between Valencia Community College and the University of Central Florida. To accomplish this objective two survey instruments were administered to randomly selected licensed dentists and dental hygienists in the state of Florida. Dental hygienists represented the potential student base for the proposed programs, and dentists represented the potential and prospective employers of graduated students of the proposed programs. To determine demand and demand characteristics, one survey instrument was mailed to 1,000 dental hygienists who were randomly selected using SAS software from a population of N=12,066 dental hygienists actively licensed to practice in the state of Florida. This sample of hygienists was approximately 8.3% of the total population. Of the 1,000 samples, 134 (or 13.4%) were returned. Of the 134 surveys returned, 123 (n=123) were included in this study. Eleven surveys were not included because of a majority of missing data or because the respondent indicated he or she already possessed a Bachelor or Master degree. A Likert-scale questionnaire was sent to each group of actively licensed dentists and actively licensed dental hygienists from the state of Florida. Responses from dental hygienists were overwhelmingly positive towards the addition of the Bachelor of Science degree program with an online distance-learning component. Those in favor of the Bachelor of Science degree program also provided a favorable response towards adding a Master of Science degree program in dental hygiene. The dentists, as potential future employers, also showed strong support in their responses for the additional degree programs with an additional management track component and believed it would elevate the professional standards of the dental hygiene field.

PhD. (Department of Business Administration, Faculty of Management Sciences), Vaal University of Technology. / The world over the concept of corporate social responsibility (CSR) has gradually evolved from a theoretical concept to a managerial tool used to shape organisational competitiveness. Thus, this study sought to establish the influence of CSR on reputation and performance in the mining sector in Zimbabwe, given the limited evidence of such studies in the body of knowledge. The framework for data collection, presentation, analysis and interpretation was guided by the positivist paradigm, quantitative approach, and descriptive survey design. With the questionnaire being utilised to collect data from 330 respondents who were purposively and conveniently sampled from the targeted mines. The Cronbach Alpha coefficient was employed to test for the validity and reliability of the designed instrument. In addition, the Pearson’s correlation was used to determine relationships between constructs, while regression analysis was used to predict the reputation value based on causality. In addition, Exploratory Factor Analysis (EFA) was performed to determine the factor structure of the data collected based on the relationship of constructs and items. The analysed data revealed that most respondents, through descriptive statistics, agreed with the construct items except political corporate social responsibility (PCSR), which had the least mean score of (4.7311). This implied that the respondents somewhat agreed PCSR was being observed though at marginal levels. The other constructs stakeholder corporate social responsibility (SCSR), environment corporate social responsibility (ENCSR), ethical corporate social responsibility (ETCSR), and social corporate responsibility (SOCSR) had mean scores above 4, indicating that respondents agreed that CSR was being observed to retain a reputable image. Furthermore, regression analysis revealed that four of the stated hypotheses supported the assumption on SCSR, ETCSR, operational performance (OP), and social performance (SP). Furthermore, the results revealed that PCSR, ENCSR, SOCSR, and economic performance (EP) could not be used to support reputation. The results on the hypotheses statements confirmed the empirical literature assumptions. Thus, partnerships, trust, honesty, disclosure, competitive advantage, operational efficiency, values based on morality, and transparency were confirmed to be by-products of CSR practices. Based on this, it can be argued that mining firms in Zimbabwe could employ CSR as a strategic tool to handle stakeholders’ concerns. In this regard, a theoretical model was crafted for the mining sector in Zimbabwe, which reduced independent variables to two, namely the SCSR and ETCSR. Hence the results established a strong positive association between PSCR, SCSR, SOCSR, ENCSR, ETCSR, and corporate reputation (CR). In addition, corporate performance was seen to have a positive impact on OP and SP. Based on the above results, it is recommended that mining companies in Zimbabwe fully embrace CSR as a vehicle for engaging with stakeholders. More so, CSR programmes should be done in consultation with stakeholders, especially surrounding communities that host or provide an operating environment. Furthermore, mining companies should be wary of the cultural effects of their operations through the crafting and implementation of ethical policies. This can further be enhanced through CSR reporting on CSR initiatives and programmes.

Datum: [2023-01-11]Nivå: Kandidatuppsats Företagsekonomi, 15 hpAkademi: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens UniversitetFörfattare: Debora Marouki Kristena Samouie Ornina Gergeo[00/03/29] [99/03/13] [01/03/31]Titel: Förväntningar på revisorn - Finns det ett förväntningsgap mellanrevisorer och myndigheter, utifrån revisorns perspektiv?Handledare: Oksana FeicherNyckelord: Förväntningsgap, ekonomiska oegentligheter, intressentteori, revision,tillsynsmyndigheter.Forskningsfrågor: Förekommer det ett förväntningsgap mellan revisorer och myndighetervid upptäckandet av ekonomiska oegentligheter?Hur kan förväntningsgapet minka utifrån revisorns perspektiv?Syfte: Syftet med arbetet är att undersöka myndigheternas förväntningar pårevisorn vid upptäckandet av ekonomiska oegentligheter. Studien harvidare för avsikt att lyfta fram revisorernas uppfattning avförväntningarna samt undersöka revisorernas förslag till ett minskatförväntningsgap.Metod: Studien tillämpar en kvalitativ metod eftersom studien utgår frånrevisorns perspektiv och efterfrågar revisorns tankar, åsikter ocherfarenheter.Slutsats: Studien påvisar att revisorn inte är en avgörande aktör när det gällerupptäckandet av ekonomiska oegentligheter. Däremot visar studien påatt revisorn kan bidra till att motverka oegentligheter eftersom de kanupptäcka fel som kan förekomma i form av skattebrott ellerbokföringsbrott. Revisorerna anser sig själva vara en kvalitetsstämpelmedan myndigheterna anser att revisorn utövar tillsyn i företag. Detkan således konstateras att det finns ett förväntningsgap mellanrevisorer och myndigheter vid upptäckandet av ekonomiskaoegentligheter. / Date: [2023-01-11]Level: Bachelor thesis in Business Administration, 15 hpInstitution: School of Business, Society and Engineering, Mälardalen UniversityAuthors: Debora Marouki Kristena Samouie Ornina Gergeo[00/03/29] [99/03/13] [01/03/31]Title: Expectations of the auditor - Is there an expectation gap betweenauditors and authorities, based on the auditor's perspective?Supervisor: Oksana FeicherKeywords: Expectation gap, financial irregularities, stakeholder theory, audit,regulators.Research questions: Is there an expectation gap between auditors and authorities whendiscovering financial realities? How can the expectation gap bereduced from the auditor's perspective?Purpose: The purpose of the study is to examine the authorities' expectations ofthe auditor when discovering financial irregularities. The study furtherintends to highlight the auditors' perception of expectations andexamine the auditors' proposals for a reduced expectation gap.Method: The study applies a qualitative method for studying based on theauditor's perspective and then the auditor's thoughts, opinions andexperiences.Conclusion: The results of the study shows that the auditor is not a decisive actorwhen it comes to the discovery of financial realities. On the other hand,the study shows that the auditor can contribute to preventingirregularities because they can detect errors that may occur in the formof tax or accounting violations. The auditors consider themselves to bea seal of quality, while the authorities consider the auditor to supervisecompanies. It can thus be stated that there is an expectation gapbetween auditors and authorities when discovering financialirregularities.

Syfte: Målet med denna forskning är att undersöka utveckling av vinstdrivande och icke-vinstdrivande hållbarhetsrapporter för organisationer för att förstå bättre hur hållbarhetsrapportering har utvecklats i takt med att reglerna har förändrats från att vara frivillig till obligatoriska. Dessutom studien undersöker hur ett företag möter intressenternas informationsbehov i sina hållbarhetsrapporter. Därmed skriver författaren att studien är baserad på organisationernas hållbarhetsrapport, för H&M Group år (2016/2020) och för Unicef Sverige år (2017/ 2020). Metod: Enligt studiens syfte och frågeställningar, är det relevant att välja en kvalitativ metod. Kvalitativ innehållsanalys enligt Bryman och Bell (2019) bygger på att analysera dokument via kvantifiering av dokumentets innehåll. Sekundärdata metod har använts, följaktligen informationen som samlas in kommer från sekundärdata. Till skillnad från kvantitativa metoder med kvalitativa metoder kommer det att vara möjligt att skapa en djupare förståelse för hållbarhetsrapporter, kopplat till studiens forskningsfråga och syfte. Theory perspectives: Hållbar utveckling, vinst och ideell organisation, TBL triple bottom line och stakeholders theory. Empiriskt: H&M Group (vinstdrivande företag) och Unicef Sverige (Ideell organisation). Hållbarhetsrapport år 2016, 2017 och 2020. Författaren har valt att studera hållbarhetsrapport för Unicef år 2017 på grund av tillgänglighet av respektive organisationens rapport. Resultat: Enligt H&M Group och Unicef Sverige har ansträngt sig för att anpassa hållbarhet med olika tillvägagångssätt; till exempel H&M Group använder återvunna råvaror och Unicef använder gamla datorer istället för att köpa nya till personalen. Nyckelord: Intressentteori, Utveckling av hållbarhetsrapportering, Vinstdrivande och ideella organisationer, TBL och validitet / The purpose of this research looks into the evolution of for-profit and non-profit organizational sustainability reports, to better understand how sustainability reporting has evolved as regulations have changed from voluntary to compulsory. Furthermore, to investigate how firms meet stakeholders' information needs in their sustainability reports. In doing so, the author studies sustainability reports of H&M Group years 2016/2020 and Unicef Sweden years 2017/2020. According to the purpose of the study, it is relevant to choose a qualitative method. Qualitative content analysis according to Bryman and Bell (2019) is based on analyzing documents via quantification of the document's content. Unlike quantitative methods with qualitative methods, it will be possible to create a deeper understanding of sustainability reporting, linked to the study's research question and purpose. Between 2016 and 2020, the organization's sustainability reports have improved for both for-profit H&M and non-profit Unicef. Organizations have worked with economical sustainability, environmental sustainability and social sustainability. Because the chosen companies differ in their operation and business model, the development of sustainability reports of Unicef Sweden and H&M Group can be seen differently. Organizations' concern for the environment can be noticed in their sustainability reports. For instance in Unicef Sweden avoids traveling for meetings alternatively they are performing all their meetings online to reduce carbon dioxide emissions. At the same time, H&M Group has mentioned in their sustainability reports the use of recycled raw materials to reduce the impact of their productions. Respective organizations tried to meet stakeholders' information needs through interactions and communication with both internal and external stakeholders. Unicef Sweden has been more considerate for their employees by having standardized routines according to the organization's sustainability reports.

Corporate social responsibility (CSR) has been a subject of increasing interest among academics and business practitioners globally. This thesis contributes to the discourse on CSR in the context of the Nigerian oil industry with regard to corporate-community relations. Specifically, the thesis constitutes a critique of CSR initiatives by multinational oil companies (MOC) operating in the Niger Delta region and their impact on the traditional livelihoods of local communities. The research attempts to understand the link between CSR and Psychological contract from the perspective of both the host communities and the MOCs. This thesis examines community perceptions, expectations and seeks to interpret the relationship between the host communities and the MOCs. The study provides empirical data through the use of twenty-eight semi-structured interviews and three focus groups. This is significant given that most of the research conducted into CSR in this region has been limited to descriptive and extensive theoretical explanations. Findings from the research suggest that the relationship between the host communities and the MOC is a very complex one and that the impact of the MOCs activities can be interpreted from the host communities’ negative actions. The thesis makes an important contribution to the emerging literature on social license to operate (SLO) and in what manner the local communities seek to enforce it. It also offers an alternative approach to CSR based on need assessment and stakeholder involvement rather than corporate obligations and expectations from society in general. / Tertiary Education Trust Fund (TETFUND), Cross River State government in Nigeria, and Niger Delta Development Commission (NDDC).

Syftet med denna studie är att bidra till efterfrågat empiriskt material gällande hur intressentengagemang implementeras i företag, hur detta påverkar arbetet med hållbara värdekedjor och vilka möjligheter och utmaningar som detta medför. Studien är baserad på sex intervjuer med svenska verkstadsindustriföretag, vilka belyser hur intressentengagemang används i organisationen för att främja hållbarhet i dess värdekedjor. Studien indikerar att intressentengagemang är en del av företags hållbarhetsstrategier och utgör en del i hållbarhetsarbetet i stort. Resultaten ger argument för att intressentengagemang i värdekedjan drivs på en lägre nivå där kommunikation är den gemensamma nämnaren, med direkt hänvisning till brist på tid och resurser, olika prioriteringar och kompetensbrist. Trots detta ges belägg för att intressentengagemang skapar drivkraft till innovation, ökad kunskapsspridning och gemensamt värdeskapande.

Crisis management encompasses a range of strategies, including crisis communication, which plays a critical role in maintaining a company’s reputation and managing stakeholders’ perceptions during challenging situaions. This study investigates the crisis communication practices employed by Red Bull GmbH during a crisis situation. The aim is to assess whether the company adheres to established guidelines outlined in the literature for effective crisis communication. The research methodology involves the collection and analysis of documentary data from various public communication channels, including social media, websites, and published articles. Content analysis is conducted inconjunction with existing research, incorporation the Situational Crisis Communication Theory and Stakeholder Theory frameworks. The findings reveal the Red Bull GmbH predominantly aligns with the literature’s recommendations, notably by demonstrating empathy in incidents, disclaiming responsibility, and emphasizing their own expertise.