Our planet suffers from severe climate change and environmental issues has never been as important as it is now. Countries and communities come together to get involved in environmental questions and to work against a sustainable future. Companies are also expected to take act on this concern and incorporate sustainability into their business practices. To account for this, company’s disclosure a sustainability report and the numbers of companies that do so has increased rapidly the last years. From 2011 to 2013 there was almost a 50% increase of submitted sustainability reports. Since then, sustainability reporting has gone from optional to mandatory as a new law came into place in 2016. However, as companies start to disclosure sustainability reports more than ever before, new issues have arisen. The lack of regulation means that there is no guarantee for quality in the report and studies has shown that the stakeholders demand higher quality and more transparency of the sustainability report. Thus, it could be of importance for companies to produce reports of better quality in order to meet the demands of their stakeholders. Retaining a good relationship is crucial and it affects the growth of the company as it affects competitive advantage and the possibility to manage risks. Previous literature has found evidence that stakeholder pressure has influence on the transparency, which has similarities to quality, of the sustainability reports globally. With this thesis we aim to contribute with additional information to existing literature with a new geographical area, Sweden. We also aim to contribute to understanding of how quality of the sustainability reports can be determined. The critical assessment of the sustainability reports from each stakeholder becomes more important and previous literature has shown that different stakeholders have different effect on transparency in the sustainability reports. First and foremost, the purpose of this thesis is to investigate if the pressure from different stakeholder groups has an effect on the quality of the sustainability report. We intend to do so with the following research question: Does stakeholder pressure have an effect on the quality of sustainability reports? The companies will be split into four different groups based on the industry the company operates within and the sub-purpose is to see if there is any difference in the impact on the quality of the sustainability reports between the different groups. The quality will be determined by adherence level to the GRI G4 framework, how many other standards and guidelines the report is in compliance with and the existence of external assurance. The population is the 127 companies who has their reports available in the GRI database. We have conducted a quantitative study using a linear regression analysis on those 127 companies. The results led us to the conclusion that the relationship between stakeholder pressure and the quality of the sustainability reports cannot be explained by the model used in this thesis. A two-sample t test was conducted for each group of industry to see if there was any difference of the mean of quality if the companies was represented in the industry or not. The results showed us that the mean of the quality was higher for the companies operating in an environmentally sensitive industry.

Magister Philosophiae - MPhil / Integrated Water Resources Management (IWRM) is viewed by policy makers and practitioners as facilitating the achievement of a balance between water resources use and protection, and the resolution of water-related conflicts. The IWRM approach has found particular use in the new water policies of Southern African countries such as Zimbabwe, where water scarcity, after the land question, is perceived to be a major threat to political, economic, social, military and environmental security. Ultimately, IWRM is seen as providing a framework towards ensuring broader security at the local, national, regional and global levels. However, the pilot phase implementation of the new water policy in the various regional countries has revealed that although the legal and institutional frameworks have been put in place, the implementation of the IWRM approach has tended to be problematic (Latham, 2001; GTZ, 2000; Leestemaker, 2000; Savenige & van der Zaag, 2000; Sithole, 2000). This study adopts a case study approach and empirically examines the institutional challenges of implementing the IWRM approach in the post-pilot phase of Zimbabwe's new water policy. The focus is mainly on the institutional arrangements surrounding the Pungwe-Mutare Water Supply Project located within the Save Catchment Area in Eastern Zimbabwe. The major finding of the study is that, while there are some problems associated with the traditional management approach, there have also emerged new challenges to IWRM. These mainly relate to the transaction costs of the water sector reforms, institutional resilience, stakeholder participation, and the achievement of the desired outcomes. There have also been problems emanating from unexpected political developments at the local and national levels, particularly with regard to the government's "fast track" land resettlement programme. The study also raises some questions concerning the ideological bases of IWRM and the conceptualization of the institutional problem.

Abstract Background: The increasing professionalization of sports clubs has led to a shift in their objectives to include social responsibility in addition to sporting success. The change is due to the demand from society for organizations to contribute back to society and the need for clubs to maintain authentic relationships within their communities. Swedish elite football clubs are no exception, as they engage in socially responsible activities contributing to Swedish society. The clubs' shared practices can be explained by institutional isomorphism, a core concept within institutional theory. Purpose: The purpose of the thesis is to explore how stakeholders' expectations concerning CSR are managed within Swedish elite football clubs and what incentivizes the clubs to conduct CSR. The thesis will provide an understanding of how CSR is conducted and illuminate current management practices between organizations and stakeholders. Method: A qualitative interview study has been conducted with the support of secondary sources such as websites and documents. Purposive and snowball sampling has been applied to acquire relevant interview participants. The thesis utilized thematic analysis to arrive at meaningful and rich conclusions. Conclusion: The conclusion states that managing stakeholder expectations in CSR requires involving them in the process and considering their feedback and demands. The incentives for CSR include stakeholder pressures and a desire to contribute to society. Communication, information sharing, and collaboration are crucial in managing relationships between organizations and stakeholders.

Thesis (M.Com. (Accounting)) -- University of Limpopo, 2022 / For organisations to be successful, they need key stakeholders like shareholders, customers, employees, banks and the community. These stakeholders are essential in any profit-based organisation. All stakeholders have needs, which have to be balanced. However, it is difficult to balance the needs of different stakeholders as they have different preferences. This study seeks to determine how different needs of stakeholders can be balanced and which of these stakeholders an organisation can prioritise to create value in the organisation. The study used a quantitative method to extract secondary data from the Johannesburg Stock Exchange. The judgemental sampling method was utilised to selected 68 organisations from the JSE, which were utilised to determine which stakeholder has an impact on the value of an organisation. The study did not choose any industry but generalised. The results of the study indicate that shareholders, customers and banks (debtholders) have no effect on the financial performance of the organisation. This means that stakeholders do improve value in an organisation. However, the results further revealed that the community and employees have a positive influence on financial performance. Future researchers can choose one industry to determine how these particular stakeholders influence the financial performance of organisations in a particular industry. In addition, more stakeholders can be identified that are key to organisations. / National Research Fund through Risk and Vulnerability Science Centre

The world is currently in the middle of a digital revolution where digital platforms have become an important part of industrial engineering, management solutions and economic values. There is huge potential for digital platforms to contribute to various manufacturing processes such as physical product development. In this study we will be discussing the various stakeholders collaborating in the new product development process, their challenges and how digital platforms can ease those challenges. The aim of the study is to identify the challenges faced by the various stakeholders collaborating and engaging in various product development processes from product idea to mass production, and then suggest possible digital solutions to deal with those challenges. The theory used to discuss the results is the collaboration theory, “Five stage model of collaboration”. The study followed a qualitative study approach using semi-structured interview to gather data and thematic analysis for data analysis. Four stakeholders were identified, namely, idea owners, incubators, manufacturers, and financers. At least one participant from each category was interviewed and the data collected was coded into first order concepts, second order concepts and finally into themes. The challenges that were identified from data analysis were interaction problems, engagement challenges, time and work effectiveness problems, proficiency challenge, agreement challenges and endorsement problems and the theme communication was the major and most common challenge identified amongst the stakeholders. The digital solutions AI auto match technology, multi-flow communication channel, safe and encrypted file sharing and tracing of activities, planning, and monitoring progress, learning and equipment with a detailed product development guide, and collaboration on multiple projects through a digital platform have been suggested to overcome these challenges. The importance of stakeholder engagement on digital platforms and the role of digital platforms to provide an engaging and user-friendly experience have been discussed as well. We believe that digital platforms through digital solutions may encourage innovation and sustainable development in the future.

Forskningsfråga: Vilka är nyckelfaktorerna som påverkar småföretags beslut att delta eller avstå från frivillig revision?  Syfte: Syftet är att undersöka de faktorer som påverkar småföretags beslut att delta eller avstå från frivillig revision och att undersöka de potentiella för- och nackdelar förknippade med sådana revisioner. Metod: I denna studie används en kvalitativt ansats, där data samlas genom semistrukturerade intervjuer med tolv småföretag. För att analysera insamlade data strukturerades det empiriska materialet i olika kategorier baserad på studiens teoretiska ramverk. Insamlade data utifrån studiens intervjuer jämfördes med den teoretiska referensramen för att avslöja likheter och skillnader. Slutsats: Resultatet av studien visar att de främsta motiven för småföretag som avstod frivillig revision är att kostnaden ansågs vara onödig och alltför hög. Dessa företag är mer intresserade av andra ekonomiska tjänster så som upprättande av bokslut samt rådgivning. De företagen som genomgår frivillig revision gör det främst för att säkerställa kvaliteten på årsredovisningen, samt för rådgivning. / Research questions: What are the key factors influencing small firms’ decisions to participate or forgo voluntary auditing?  Purpose: The purpose is to examine the factors that influence small firms’ decisions to participate or forgo voluntary auditing and to explore the potential benefits and costs associated with such audits.  Method: In this study a qualitative approach is used, collecting data through semi-structured interviews with twelve smaller companies. To analyze collected data, the empirical material was structured into different categories based on the study’s theoretical framework. Collected data based in the study’s interviews were compared with the theoretical frame of reference to reveal similarities and differences.  Conclusion: The results of the study show that the main motives för small companies that refrained from voluntary audits are that the cost was considered unnecessary and too high. These companies are more interested in other financial services such as preparing financial statements and consulting. The companies that undergo a voluntary audit do so primarily to ensure the quality of the annual report, as well as for advice.

Background: Due to the expansion of the mine in Kiruna, a large part of the city, including the city center, needs to be relocated. The town's foundations will become fragile and collapse.  Purpose: This study will explore how Kiruna’s corporate social sustainability strategies align with sustainable development so that the new society will benefit the stakeholders. It will look at this from an organizational perspective and see how the Municipality in Kiruna and the local mining company LKAB have handled it.  Method: An interpretative and inductive approach has been used to combine exploratory and explanatory methods to collect qualitative data through semi-structured interviews with key stakeholders. A thematic analysis is employed to identify patterns in how the various challenges are addressed, how the municipality and LKAB perceive the situation, and areas for potential improvement in the future.  Conclusion: The study focuses on effectively integrating CSR, Stakeholder theory, and Sustainable Development theory to address complex sustainability challenges. The study focuses on the importance of stakeholder engagement, strategies, and comprehensive CSR practices to ensure the three pillars of sustainability. This research provides valuable insights for future urban relocation projects, focusing on collaboration of sustainable planning.

Background: Women’s football is in an intense growth phase both internationally and nationally. More and more men’s clubs are establishing themselves in the market while many women’s clubs struggle financially. Previous research shows that football clubs have a combination of sporting, financial, and social demands, which makes it difficult to achieve balance in their operations. Swedish women’s football has unique conditions, which, together with the fact that it is a fragmented research area, shows the need to study the subject more closely. Purpose: Our study aims to identify and analyze how organizations with elite activities in women's football navigate the complex landscape of stakeholder requirements in their long-term business governance. By shedding light on these trade-offs, we aim to contribute to the understanding and improvement of women's football governance. Method: The study is a qualitative multiple-case study with an interpretive perspective. The study has been based on an inductive research approach with purposive sampling. The empirical material has mainly been collected from eleven semi-structured interviews with representatives from clubs in OBOS Damallsvenskan and Elitettan. Conclusion: The study shows that the associations studied find it challenging to balance finances, organization, and sporting objectives. They are dependent on external funding, which is difficult to forecast, making long-term planning difficult. Many stakeholders have similar demands and expectations of the organization. As a result, fewer trade-offs between stakeholders are necessary, increasing the potential for synergies in value-creating activities. Thus, organizations should focus on creating value for as many stakeholders as possible by following these steps: classification, internal & external needs, shared values, implementation and follow-up, and collaboration. / Bakgrund: Damfotboll befinner sig i en stark tillväxtfas både på ett internationellt och nationellt plan. Fler och fler herrklubbar etablerar sig på marknaden, samtidigt som många damklubbar har det svårt ekonomiskt. Tidigare forskning visar att fotbollsklubbar har en kombination av sportsliga, ekonomiska och sociala krav, vilket gör det svårt att uppnå balans i verksamheten. Svensk damfotboll har unika förutsättningar, vilket tillsammans med att det är ett fragmenterat forskningsområde visar på behovet av att studera ämnet närmare. Syfte: Syftet med studien är att identifiera och analysera hur organisationer med elitverksamhet inom damfotboll gör avväganden mellan intressenters krav i sin långsiktiga styrning av verksamheten. Metod: Studien är en kvalitativ multipel fallstudie med ett tolkande perspektiv. Studien har utgått i från en induktiv forskningsansats med ett målstyrt urval. Det empiriska materialet har huvudsakligen inhämtats från elva semi-strukturerade intervjuer med representanter från klubbar i OBOS Damallsvenskan och Elitettan. Slutsats: Studien visar att de undersökta föreningarna har svårt att skapa balans mellan ekonomi, organisation och sportsliga målsättningar. Föreningarna är beroende av svårprognosticerad extern finansiering, vilket försvårar möjligheten till en långsiktig planering och styrning. Många intressenter har liknande krav och förväntningar på verksamheten. Detta leder till att färre avvägningar mellan intressenter är nödvändiga och ökar möjligheten för synergier i värdeskapande aktiviteter. Därmed bör verksamheterna fokusera på att skapa värde för så många intressenter som möjligt genom att utgå från följande steg: klassificering, interna & externa behov, gemensamma värden, genomförande och uppföljning samt samverkan.

Yes / Previous research has theorised that the link between entrepreneurial orientation (EO) and performance is mediated by environmental sustainability orientation (ESO). However, firm- level factors that may moderate this relationship are lacking. This paper attempts to fill this gap by examining how and when EO enhances new venture performance by considering ESO as mediator and stakeholder integration as an important contingent factor. Using primary data obtained from 242 chief executive officers (CEOs)/entrepreneurs, we found that the indirect relationship between EO and new venture performance is strengthened at high levels of stakeholder integration. Theoretical and practical implications are discussed

Forskningsfrågor: Hur definierar och prioriterar företaget sina intressenters krav och förväntningar? Utifrån intressenters krav och förväntningar, vad prioriteras? Syfte: Syftet med undersökningen är att studera hur ett företag identifierar, prioriterar och hanterar intressenters krav och förväntningar, samtidigt som de håller sig inom ramen för de krav som CSRD och flera ISO-standarder ställer på företaget. Vidare syftar studien till att kartlägga hur företaget bäst balanserar och prioriterar intressenternas behov och förväntningar. Metod: Studien genomfördes som en kvalitativ studie med en abduktiv ansats. Undersökningen har skett genom intervjuer som har analyserats genom en tematisk analysmetod. Slutsats: Det går att dra slutsatsen att företaget definierar och prioriterar krav och förväntningar utifrån standarder och direktiv som är gällande för detta företag, med ett särskilt fokus på kvalitet för kunder samt efterlevnad av lagkrav och ägardirektiv. Intressenternas krav och förväntningar identifieras samt prioriteras genom att hålla god kommunikation, även i enlighet med de standarder, direktiv och lagkrav som företaget följer. / Research questions: How does the company define and prioritize the demands and expectations of its stakeholders? Based on the demands and expectations of stakeholders, what is prioritized? Purpose: The purpose of this study is to examine how a company identifies, prioritizes and manages stakeholder demands and expectations, while adhering to the requirements set by the CSRD and various ISO standards. Furthermore, the study aims to map out how the company can best balance and prioritize the needs and expectations of its stakeholders. Method: The study was conducted as a qualitative study with an abductive approach. The research was carried out through interviews that were analyzed using a thematic analysis method. Conclusion: It can be concluded that the company defines and prioritizes demands and expectations based on the standards and directives applicable to the company, with a particular focus on quality for customers as well as compliance with legal requirements and ownership directives. The stakeholders' demands and expectations are identified and prioritized by maintaining good communication, also in accordance with the standards, directives and legal requirements that the company adheres to.