Problem: Det finns skillnader kring hållbarhetsredovisning mellan länder när det gäller reglering, tillämpning av GRI:s (Global Reporting Initiatives) riktlinjer, intressenternas makt att påverka med flera. Dessa skillnader kan ha uppstått på grund av många orsaker men i denna uppsats kommer det att utredas om kulturen kan förklara dessa skillnader.   Syfte: Syftet med denna uppsats är att beskriva och förklara i vilken utsträckning kulturen har en inverkan på hur de olika nordiska länderna väljer att lagstifta kring hållbarhetsredovisning och hur företagen tillämpar GRI:s riktlinjer. Men även om intressenternas makt att påverka företagen att göra en hållbarhetsredovisning har någon förklaring i kulturen. Metod: Den insamlade datan är huvudsakligen kvalitativ men har kompletterats med en del kvantitativ data. Insamlingen har skett genom litteratursökning, telefonintervjuer och en e-mailkontakt. Vid telefonintervjuerna har vi utgått ifrån ett frågeformulär och låtit respondenterna besvara frågorna med egna ord. Respondenterna har valts utifrån Fredrik Ljungdahls affärsnätverk inom PwC (PricewaterhouseCoopers).                              Resultat: Det finns en svag kulturell förklaring till hur företagen i nordens länder väljer att lagstifta kring hållbarhetsredovisning, tillämpa GRI:s riktlinjer samt vilken makt intressenterna har att påverka företagen till att hållbarhetsredovisa. Graden av lagstadgad kontroll kan förklara skillnader i reglering medan det inte finns någon kulturell förklaring till tillämpningen av GRI:s riktlinjer. Graden av maktdistans kan slutligen förklara intressenternas makt att påverka företagen till att hållbarhetsredovisa. / Problem: There are some differences in sustainability reporting between countries when it comes to regulation, applying GRI:s (Global Reporting Initiatives) guiding principles, stakeholders´ power to influence and so on. These differences can appear from different reasons but in this graduate paper we will investigate if these differences can be explained by cultural factors. Purpose: The purpose of this paper is to describe and explain to which extent the culture has any impact on how the Nordic countries choose to regulate the sustainability reporting and how the companies apply GRI:s guiding principles. But also if the stakeholders´ power to affect companies to do a sustainability report can have its explanation in the culture. Method: The gathered data is mainly qualitative but has been complemented with quantitative data. The gathering has been done through literature research, telephone interviews and an e-mail contact. In the telephone interviews we used a question form although the interviewee was allowed to answer the questions in his or her own words. The interviewee have been chosen on the basis of Fredrik Ljungdahls business network within PwC (PricewaterhouseCoopers).             Result: There are a weak cultural explanation to how the Nordic countries choose to regulate the sustainability reporting, apply GRI:s guiding principles and which power the stakeholders´ have to influence the companies to do a sustainability report. The degree of statutory control can explain the differences in regulation while there are no cultural explanation to the application of GRI:s guiding principles. The degree of powerdistance can finally explain the stakeholders´ power to influence the companies to do a sustainability report.

This study is made, on behalf of Västerbottens Fotbollsförbund, with the purpose to investigate how the 2008 financial crisis have affected the sponsorship to the voluntary sports sector in the Västerbotten region, with focus on the womens elite football teams. The background of this study was to investigate the effect of the financial crisis to help the voluntary organizations in the future. The study was carried out with a qualitative approach as depth interviews with ten people representing both the voluntary organizations and the sponsoring companies, which one was a previous sponsor. To understand and interpret the result of the interviews we used models such as the stakeholder model, the A-ERIC model and a communication model for sponsorship from literature such as Donaldson and Preston (1995), Mitchell et. al. (1997) and Jiffer and Roos (1999). The result indicated that the financial crisis of 2008 had an effect on the voluntary sport sector in Västerbotten on many different levels. The voluntary organizations work differently today towards sponsors than they did a couple of years ago but this has nothing to do with the financial crises. It is rather a procedure they are going through to keep the companies interested. The result also evinced that communication is important to establish a good relation, but this has not changed during the crisis.

Forest Stewardship council (FSC) is a good example of a civil regulated environmental labelling-initiative. It is also an arena for different organisations interesting in sustainable forestry to work and handle forestry issues. FSC has allowed many private initiatives to move ahead of poor national and international environmental legislation. Instead they have turned towards the market with consumer pressure and in co-operation with companies. The sustainable forestry initiative has become a part of organisations’ ‘Environmental Responsibility’ which is a part of their ‘Corporate Social Responsibility’ (CSR) work. The aim of my thesis is to describe the phenomenon of FSC, both practically and theoretically, from a stakeholder approach. I have picked out two companies which are heavily involved in the FSC practice, IKEA and Sveaskog. The two companies are important players in shaping and developing FSC. The different practices are handled as two separate case-studies. A third case-study explores FSC both on national and international basis. The following research question will be answered: From a stakeholder view, how does FSC works in practice? To describe these three forestry practices is a contribution in itself. I will also use an analysing tool inspired by stakeholder theory to make the studies’ stakeholder partnerships as clear as possible. With the knowledge exposed in answering the first question I will further ask: Can stakeholder partnerships in a civil regulated environmental practice, create sustainability? Kemp’s (2005) five dimensions for sustainability improve the understanding. Every dimension will be followed by an interpretation from my forestry practice in the previous chapter. Both IKEA and Sveaskog drives an ambitious work to create sustainable business, which will be analysed through an ethical-, social-, nature-philosophic-, economic- and legal perspective of the sustainability concept. The thesis is analysed by an explorative methodological approach with qualitative data, since it best can encapsulate the essence of the complexity which constitutes the answers to the research questions. Each case study will be described in separate texts which make up multiple realities mentally constructed by ourselves. The analysis shows, both for Sveaskog and IKEA, that stakeholder partnerships generate a number of things. The partnerships generate constructive interaction where new and experienced ideas are born; obligations, processes and responsibilities for their stakeholder engagement; and environmental and social benefits in terms of FSC and other civil regulations and what environmental and social benefits the work leads to. But my description and analysis of the practice and the stakeholder analysis do not answer the general question of the thesis: Can stakeholder partnerships create sustainability? When going through the critical voices from the five dimensions of sustainability, the task of creating sustainability seems to be impossible. I have confronted the five dimensions with environmental and social responsibility practice in Sveaskog and IKEA, and found substantial efforts in each and every dimension of sustainability. This practical work seems hopeful, whether there is sustainability or not, a serious ambition and extensive goals sometimes makes a difference.

A Road project’s frame is built up of a decision- and consultation process, where the results of the preparatory studies are being discussed. The aim with a consultation process is that all the opinions and knowledge from the operators' will be taken into count in the basis of information, that is needed in order to the different involved operators' to take a decision. The aim of the essay was to investigate how the decision- and consultation process for a road project, the E4 section between Uppsala Läby, turned out. The aim is also to bring up how the process could have been done more correctly. The study was carried out through a qualitative method with an analysis of materials from the National Road Administration's archives, the associated Environmental Impact Assessment (EIA) and through interviews of the different operators. My theoretical basis has been a Stakeholder Analysis and its principles, and theory about different executions of social planning. The result showed that the decision- and consultation process has been bursting in democracy and consideration taking of the different operators' opinions, has been poor from the developer’s, in this case the National Road Administration's, side. The National Road Administration has implemented the project on the basis of its own preferences and has not more or less given some compromises to the other operators. The public felt displeased and disappointed, as there were many people affected by the road. The municipalities and the county board got the feeling of that there has been an informal process at the National Road Administration that has been vital important for the final decision about the road's draw. / Ett vägprojekts stomme byggs upp av besluts- och samrådsprocesser, där resultaten av förstudierna diskuteras. Syftet med en samrådsprocess är att alla aktörers åsikter och kunskaper ska tas med i det underlag av information, som behövs för att de olika inblandade parterna ska kunna fatta ett beslut. Uppsatsens syfte var att undersöka hur besluts- och samrådsprocessen för ett vägprojekt, E4:ans delsträcka mellan Uppsala-Läby, gick till och att föra fram vad som kunde ha gjorts bättre. Studien utfördes genom en kvalitativ metod med en analys av material från Vägverkets arkiv, den tillhörande Miljökonsekvensbeskrivningen och genom intervjuer av de olika aktörerna. Min teoretiska utgångspunkt har varit aktörsanalyser och dess principer, samt teori om olika utföranden av samhällsplanering. Resultatet visade att besluts- och samrådsprocessen har varit bristande i demokrati och hänsynstagande av de olika aktörernas åsikter, har varit dåligt från projektörens, i det här fallet Vägverkets, sida. Vägverket har genomfört projektet utifrån dess egna preferenser och har i stort sett inte givit några kompromisser till de andra aktörerna. Allmänheten känner sig missnöjda och besvikna, det var många som drabbades hårt av vägens sträckning. Kommunerna och Länsstyrelsen fick känslan av att det har pågått en informell process hos Vägverket som har varit avgörande för det tagna beslutet om vägens dragning.

In today’s business world it is not just about doing business anymore, the need increases for organisations to take intangible resources, like the corporate reputation, into consideration. These corporate reputations have a multitude of positive functions for organisations. However, in times of crises these assets are most fragile and get damaged easily. This study therefore discusses how organisation can restore their corporate reputations after experiencing a crisis. For the collection of empirical data three internationally operating organisations have been chosen, each having experienced a non-self-inflicted crisis over the last three years. With the use of semi-structured, telephone interviews, information was collected from these organisations. This was then compared with the theoretical framework with the intention of disclosing possible differences. The main conclusions following this research are that the repair process consists out of two important aspects. The first is the preparation cycle; any organisation should set up a response program to facilitate fast reaction. The second cycle is that of the actual response, in which organisations should, based upon the set-up program, determine the unique approach for the situation. Within this second process both direct and indirect influencing factors should be taken into consideration.

Sverige är ett av de länder som påverkas mest av globaliseringen. En kraftig ökning av utländska direktinvesteringar och gränsöverskridande förvärv och fusioner har förändrat det svenska näringslivet. Var femte svensk i näringslivet arbetar idag i ett utlandsägt företag. Utländska institutionella investerare står för runt en tredjedel av ägandet på Stockholmsbörsen. Ett nytt sätt att se på företagens mål och mening sägs ha kommit till Sverige. Talet om aktieägarvärde ges utrymme i media och i företagens kommunikation. Det sätter aktieägarna i främsta rummet på ett sätt som är annorlunda jämfört med ett svenskt intressentmodellsorienterat sätt att se på företaget. Mot denna bakgrund studeras fyra svenska företag som snabbt blir mer internationella genom förvärv och fusioner. I en hermeneutisk studie får vi genom kvalitativa och longitudinella fallstudier följa anställda och chefer och se deras reaktioner på de stora förändringar som internationaliseringen innebär för vardagslivet i organisationen. Läsaren erbjuds en explorativ och induktiv resa som ger en ökad förståelse för mötet mellan det svenska och det globala och för vilken påverkan som sker på svenska företags relationer med sina nära intressenter. / Diss. Stockholm : Handelshögskolan, 2006

I en allt mer globaliserad värld ökar betydelsen för ett lands ekonomi att stora konkurrenskraftiga bolag växer fram. First North är en handelplats som erbjuder små och medelstora företag en möjlighet att tillgå externa investerares kapital, vilket kan möjliggöra en omfattande expansion som annars ej hade varit genomförbar. För bolag listade på en handelsplats, är investerares förtroende något avgörande för att kunna växa. Något som dock skett under de senaste åren, är att ett starkt misstroende riktats mot handelsplatsen First North från affärsmedia och investerare. Kritikerna menar att bolagen på First North handlar girigt, och den svaga reglering som omfattar bolagen, inte garanterar en trovärdig förvaltning. Detta har lett till att börsvärdena för bolagen på First North har rasat, vilket försvårat möjligheterna för företagen att växa, samt att det hindrar nya bolag från att etablera sig på listan. Mot bakgrund av detta, har studiens syfte skapats, ”Genom empiriska studier öka förståelsen för oberoende analytikers åsikter till bolag listade på First North. Med denna information ska vi visa på vilka ageranden bolagen på First North kan göra för att stärka sitt förtroende gentemot investerare.” Undersökningen har genomförts via telefonintervjuer med fem stycken oberoende analytiker som följer bolag på First North. Oberoende analytiker har valts, då dessa inte sitter på dubbla stolar, och samtidigt hjälper företagen listade på First North med rådgivning. Orsaken till att valet föll på analytiker, är att dessa publicerar material som investerare läser, och därför har de en stor påverkan på vilken syn investerare har till bolagen på First North. Vi har använt oss av teorier gällande övergripande bolagsstyrning. Detta för att uppsatsen ska beröra samtliga bolag på First North. Teorierna har behandlat hur företagen ska agera gentemot olika intressenter, samt hur styrelsen föredras att se ut. Det vår forskning har kommit fram till, är att oberoende analytiker önskar se att företag listade på First North ska utöva affärsverksamhet utifrån ett brett förhållningssätt. Där flertalet intressenter tas i beaktande när beslut fattas. Flera målsättningar sågs inte som något motsättande, utan istället som något kompelementärt. Dock så framkom det att detta inte var motiverat med att företagen har något ansvar gentemot dessa, utan att företagets primära mål enligt analytikerna, är att uppnå uthållig tillväxt, vilket är bäst sammankoppalt med detta förhållningssätt. Gällande hur styrelsen ska se ut, ansåg analytikerna att det viktigaste var att minst en person gjort resan från litet till stort bolag tidigare, men också att styrelsens kompetenser ska vara diversifierade. Då företagen behöver hantera flertalet områden, är det nödvändigt att styrelsemedlemmarna besitter olika kunskaper. Med en mix av olika kunskaper, menar analytikerna att ett större förtroende finns, och att en bättre möjlighet finns för att skapa tillväxt än om en mer homogen styrelse existerar.

The production of soy in Brazil has been linked with serious ecological impacts. In order to curbenvironmental problems, there have been established public-private initiatives such as the “Round Tables”,focused on the creation of standards to make value chains of commodities products more sustainable. Thepresent study focuses on identifying the motives and challenges of the adoption of the Roundtable onResponsible Soy (RTRS) certification amongst Brazilian soy producers. The results show the adoption of the RTRS among large producer is mainly driven by potential higher pricesand access to new markets. Medium and small producer adopt the scheme in order to improve their technicalcapacity and ability to meet social and environmental regulation. On the other hand lack of demand for RTRS certified soy seems to be the main challenge for producers to adopt the certification. The gained insights willprovide practioners and academics a basis for exploring possible solutions to overcome such challenges and atthe same time, boost the adoption of the RTRS amongst Brazilian producers.

As demands on companies’ accountability have increased, researchers have turned their attention towards the social auditing practice and studied its role in companies supply chains. This study highlights a theory gap, questioning existing praise and criticism correlated to the categorization of social auditors. By comparing two different social audit categories, namely the independent and internal auditors, this paper contribute with a broader understanding of the similarities and differences between the two audit types. This study addresses the research question; how does the independent and internal social audit type support companies’ work with improving social standards in the supply chain? The theoretical framework includes aspects within the area of social auditing, buyer-supplier relationships and theories regarding the categorization of the two audit types. The study draws upon a qualitative approach investigating two cases with different social auditors, finding that both auditor types have their strengths and weaknesses, and therefore support companies in different ways. Referring to this tradeoff, this study concludes that the praise and criticism correlated to the two audit classifications of independent and internal auditor might not be completely valid, which calls for further research.

Corporate social responsibility (CSR) is an important subject in business administration, and has been for many years. Over the past few years it has been become an increasingly debated topic. The CSR subject mainly focuses on multinational enterprises (MNEs), resulting in a research gap concerning CSR in small and medium size enterprises (SMEs). SMEs outline the majority of all companies on the European market; therefore, it is empirically interesting to further investigate how SMEs perceive CSR commitment. The purpose of this dissertation is to explain how CSR commitment of internal and external stakeholders influences CSR commitment in SMEs. The research was conducted with a quantitative survey. The data collected with the survey was tested and analyzed with both an explanatory and exploratory research strategy. Explanatory research was performed in order to test the derived hypotheses and explain the research question. Exploratory research was then performed in order to provide a further understanding of how SMEs view stakeholders and their CSR commitment. These two research strategies revealed that internal and external stakeholders influence CSR commitment in SMEs. However, SMEs perceive some stakeholders similarly because of their relationship with the company. There are three main concepts of CSR commitment: environmental, social and financial responsibility. Results showed that financial CSR is considered distinctly different from the two other measured CSR concepts. The theoretical contributions may be of importance to owners of SMEs and MNEs in order to gain a deeper understanding of CSR as a subject. Also, findings can help scholars interested in further researching CSR commitment in SMEs. The methodological contributions of this dissertation are of relevance for future research on the subject, since the developed instrument for measuring CSR commitment was successful. Without an established measure for this area, this instrument enables further development and thereby more valid research regarding CSR commitment and SMEs.