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CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / Os danos causados ao meio ambiente atingem diretamente a qualidade de vida das pessoas e elas passam a exigir das organizaÃÃes atividades que incluam a preservaÃÃo, a prevenÃÃo e a recuperaÃÃo do meio em que vivem. As empresas que sinalizam um comportamento ambientalmente correto sÃo recompensadas com benefÃcios econÃmicos e podem permanecer no mercado porque sÃo legitimadas, ou seja, possuem o aval da sociedade para funcionar. Para obter a legitimidade, a empresa que adota e sinaliza boas prÃticas ambientais, tem que efetuar investimentos, que podem variar de empresa para empresa. Com base na Teoria da SinalizaÃÃo e na Teoria da Legitimidade, o presente estudo tem como foco as empresas do Brasil e da Espanha, considerados paÃses que mais publicam relatÃrios ambientais de sustentabilidade. Este trabalho tem o objetivo de investigar a relaÃÃo entre o desempenho econÃmico e o desempenho ambiental das empresas no Brasil e na Espanha. Verifica-se tambÃm a correspondÃncia entre o desempenho ambiental e o nÃvel de impacto ambiental das empresas brasileiras e espanholas do setor secundÃrio. Para este mister, realizou-se uma pesquisa descritiva, de natureza quantitativa, utilizando-se os procedimentos bibliogrÃfico e documental. A amostra foi composta de 25 empresas espanholas de capital aberto e de 41 empresas brasileiras de capital aberto no ano de 2010 e 39 empresas brasileiras de capital aberto no ano de 2009, listadas no rol de empresas que publicaram relatÃrios de sustentabilidade de acordo com o modelo G3 da GRI do ano de 2010. As informaÃÃes do desempenho ambiental foram coletadas nos relatÃrios GRI das empresas de 2009 e 2010, atravÃs do indicador do total de investimentos ambientais (EN 30), enquanto as informaÃÃes referentes ao desempenho econÃmico foram extraÃdas das demonstraÃÃes contÃbeis das empresas dos anos de 2009 e 2010, elaboradas segundo o padrÃo das normas internacionais de contabilidade (IFRS). Os testes estatÃsticos elaborados envolveram o teste de CorrelaÃÃo de Spearman e a AnÃlise de correspondÃncia (ANACOR). Os resultados sugerem que hà uma correlaÃÃo moderada positiva entre o ROA e o indicador de investimento ambiental (EN30/ativo) nas empresas do Brasil. Na Espanha, a correlaÃÃo apresentou-se forte negativa entre o ROA e o indicador ambiental. Levando em conta o atributo da defasagem temporal, a relaÃÃo positiva entre o ROA e o investimento ambiental foi confirmada no Brasil, enquanto na Espanha a relaÃÃo se mostrou nula com os indicadores econÃmicos, mas mostrou-se forte negativa com as variÃveis primÃrias.. Os resultados encontrados na anÃlise de correspondÃncia entre o nÃvel de impacto ambiental das atividades das empresas e o nÃvel de desempenho ambiental, sugerem que as empresas com alto impacto ambiental possuem um mÃdio desempenho ambiental nos dois paÃses em conjunto. / The damage caused to the environment affect directly the quality of life of people and this will demand of organizations, activities that include the preservation, prevention and recovery of the environment in which they live. Companies that signal an environmentally correct behavior is rewarded with economic benefits and can remain on the market because they are legitimate, or have the endorsement of society to function. For the legitimacy, the company that adopts and signals good environmental practices, have to make investments, which may vary from company to company. Based on the Signaling Theory and the Theory of Legitimacy, this study focuses on companies in Spain and Brazil, considered countries that are published reports of environmental sustainability. This work aims to investigate the relationship between economic performance and environmental performance of companies in Brazil and Spain. And also, the correspondence between the level of environmental performance and environmental impact of the Brazilian and Spanish in the secondary sector. For this task, we carried out a descriptive, quantitative, utilizing the bibliographic and documentary procedures. The sample consisted of 25 Spanish publicly traded companies and 41 publicly traded Brazilian companies in the year of 2010 and 39 publicly traded Brazilian companies in the year of 2009, listed in the list of companies that publish sustainability reports in accordance with the GRI G3 standard model in the year of 2010. The information was collected from the environmental performance of companies in GRI reports 2009 and 2010, by the total environmental investments (EN 30), while the information on the economic performance were extract by financial statements of companies in the years 2009 and 2010 , prepared according to the pattern of international accounting standards (IFRS). Statistical tests involving elaborate Spearman correlation tests and the analysis of correspondence (ANACOR). The results suggest that there is a moderate positive correlation between ROA and environmental investment indicator (EN30/assets) in companies in Brazil. In Spain, there is a strong negative correlation between ROA and environmental investment indicator. Taking into account the attribute of the lag, the positive relationship between the performance was confirmed in Brazil, while in Spain show a null correlation between economic indicators, and a negative correlation with primaries variables. The results of the correspondence analysis between the level of environmental impact of corporate activities and level of environmental performance, suggest that companies with high environmental impact have an average environmental performance analyzing the two countries together.

Hållbarhetsredovisning är ett instrument som har två grundläggande funktioner: ett instrument för ökad transparens och ett för styrning av hållbarhetsprocesser. Transparensperspektivet innefattar hur företaget genom sin hållbarhetsredovisning kan presentera sitt hållbarhetsarbete så att det blir mer synligt för dess intressenter. Styrningsperspektivet handlar om hur företag kan kontrollera, mäta och målstyra de hållbarhetsfrågor som anses vara viktiga genom hållbarhetsredovisning. I dagsläget är det framförallt större företag som väljer att hållbarhetsredovisa. Forskning visar att företag inom miljökänsliga branscher lägger större vikt vid hållbarhetsredovisning än företag inom mindre miljökänsliga branscher. Under hösten 2016 infördes en lagändring i årsredovisningslagen som innebär att alla stora svenska företag är skyldiga att hållbarhetsredovisa. Eftersom bankerna är en mäktig aktör i kampen för en hållbar utveckling vill vi undersöka hur lagkravet har påverkat bankernas hållbarhetsredovisning och även om bankernas hållbarhetsredovisning håller på att utvecklas till en standard för branschen. Syftet med uppsatsen är att undersöka förekomsten av förändringar i hur företag inom den svenska bankbranschen redovisar sitt hållbarhetsarbete efter införandet av den nya redovisningslagen. Vidare vill vi undersöka förekomsten av likheter mellan bankernas hållbarhetsredovisning och om det går mot en normativ riktning för branschen. Vår studie ska bidra till den befintliga forskningen inom området för hållbarhetsredovisning. För att kunna besvara på vårt syfte har vi valt en kvalitativ forskningsstrategi med en deduktiv forskningsansats. Vår forskning utgår från befintliga teorier på området och syftet är att undersöka om vi kan finna bevis för dessa teorier i vår forskning. Vår analys visar att det har skett en tydlig förändring i hur bankerna kommunicerar de olika nyckelorden och den kontext inom vilken orden används. För samtliga banker har det skett en markant ökning av ord kopplat till kontexten ledningsperspektiv och värderingar och principer. Dessutom har andelen ord kopplat till kontexten framtida planer minskat avsevärt. En annan slutsats som vi har kunnat dra är att det nya lagkravet även har bidragit till en ökad jämförbarhet av hållbarhetsredovisningen mellan företag inom samma bransch. Det kan förklaras med att företag inom samma bransch oftast har samma utmaningar, risker och centrala resultatindikatorer. / Sustainability reporting is an instrument that has two basic functions: an instrument for increased transparency and one for controlling sustainability processes. The transparency perspective includes how the company can present its sustainability work through its sustainability report so that it becomes more visible to its stakeholders. The governance perspective is about how companies can control, measure and target the sustainability issues that are considered important through sustainability reporting. At present, it is mainly large companies that choose to make sustainability reports. Research shows that companies in environmentally sensitive industries place greater emphasis on sustainability reporting than companies in less environmentally sensitive industries. In autumn 2016, a legislative amendment was introduced in the Annual Accounts Act, which means that all major Swedish companies are obliged to report on sustainability. As the banks are a powerful player in the struggle for sustainable development, we want to investigate how the legal requirement has affected the banks 'sustainability report and even if the banks' sustainability report is developing into a standard for the industry. The purpose of the thesis is to investigate the occurrence of changes in how companies in the Swedish banking industry report their sustainability work after the introduction of the new Accounting law. Furthermore, we want to investigate earlier times of similarities between the banks' sustainability reporting and whether it is moving towards a normative direction for the industry. Our study will help with existing research in the area of sustainability reporting. In order to answer our purpose, we have chosen a qualitative research strategy with a deductive research approach. Our research is based on existing theories in the area and the purpose is to investigate whether we can find evidence for these theories in our research. Analyzes show that there has been a clear change in how the banks communicate the various keywords and the context within it or the words. For all banks, there has been a significant increase in words linked to the context management perspective and values and principles. In addition, the proportion of words linked to the context of future plans has decreased significantly. Another conclusion we have been able to draw is that the new legal requirement also contributes to increase Affordability of the Sustainability Report between companies within the same industry. This can be explained by companies in the same industry often have the same challenges, risks and key performance indicators.

This thesis examines some epistemic defences of democracy put forward by David Estlund, Michael Fuerstein, Cheryl Misak, and Fabienne Peter, as well as a critique of democracy raised by Jason Brennan. It then develops an epistemic defence of a moderately non-egalitarian system, which it proposes to call liberal trusteeship. According to the proposed theory, the power to draft laws ought to be separated from the power to enact those drafts into law. The former power ought to be vested in trustees, who are essentially specialists that have inquired extensively into a given matter, and the latter power ought to be vested in a democratically elected parliament. Subsequently, this thesis argues that parliament should nevertheless have the prerogative to ultimately override trustees on ethics and pass its own legislation regulating moral matters; that the criteria for selecting trustees should be determined by jury courts; and that parliament and jury courts should be given some powers to influence the composition of trustee committees, so that the political process can guard against the risk that trustees might be biased or corrupt. The above proposal is grounded on three principal claims. Firstly, this thesis argues that moral authority and legitimacy ought to be reserved for the political system that strikes the best balance between competence and equality. Secondly, it argues that liberal trusteeship is more likely than democracy to determine correctly what ought to be done in light of the progress of open and vigorous inquiry into a given matter. Thirdly, and as a result, it argues that liberal trusteeship is likely to exercise power sufficiently more competently than democracy, such that its moderate deviation from political equality will be justified. In the light of this, the thesis concludes that liberal trusteeship would strike a better balance between competence and equality than democracy.

Humanitarian interventions tend to be justified by claims to the existence of an obligation upon ‘us' (the benevolent saviours) to intervene militarily when a state is responsible for large-scale atrocity crimes against its own population. However, this justification is paradoxical, given that there is rarely held to exist a commensurate obligation to address structural violence (even when ‘we' may be partly responsible for, or complicit within, structures that are violent). The paradox arises because structural violence can be harmful – even evil – in its own right, and can also lead to – or exacerbate – direct violence. Hence, intervening militarily, and inevitably causing further harm in the act of intervening, results in a moral shortfall. This shortfall is indicative of a prevailing understanding of harm that is blind to the potential for structures to be violent. In responding to the paradox, I adopt a critical cosmopolitan perspective to argue that because structural violence can be harmful on a great scale, and because it is co-constitutive of direct violence, we ought not to countenance intervening with the use of military force (with what this brings in the form of inevitable intended and unintended harm) to stop direct violence without also considering and addressing violent structures, especially if they are violent structures that we are, ourselves, embedded within. Therefore, it is morally imperative to engage in an ongoing process of illumination and addressing of evil structures to rectify the harms they cause, alongside any efforts to stem direct violence, if any sort of intervention is to be legitimate and just. This requires us to a) expand our understanding of harm and evil at the global level, and b) engage in consistent and sustained deliberative processes that bring to the forefront structural violence and structural underpinnings of direct violence.

Aktiebolag är en av de vanligaste bolagsformerna och förekommer i två skilda former, publika och privata. Vid uppstart av ett aktiebolag, oavsett form, krävs ett aktiekapital, men det som skiljer dem åt är dess storlek. För att starta ett privat aktiebolag krävs idag ett aktiekapital på 25 000 kr, vilket ändrades från 50 000 kr den 1 januari 2020 som följd av att förslaget Ds 2019:6 fick genomslagskraft. Förslaget sändes ut till ett antal utvalda instanser som Justitiedepartementet ville erhålla synpunkter från. Samtidigt hade övriga allmänheten också möjlighet att inkomma med synpunkter, utan att det blivit tillfrågade. Responsen till förslaget Ds 2019:6 utgjordes av totalt 47 remissvar från olika instanser.  Problemdiskussionen i studien indikerar på att det råder delad mening angående aktiekapitalets storlek och funktion. Detta leder fram till studiens syfte, att undersöka intressenternas attityder, utifrån inkomna remissvar, gällande lagändringen av aktiekapitalets sänkning från 50 000 kr till 25 000 kr för privata aktiebolag. Utöver detta syftar studien även till att undersöka om intressenternas attityder har haft en påverkan på beslutet att sänka aktiekapitalet. För att uppnå studiens syfte har en kvalitativ innehållsanalys valts, då huvudmomentet i studien består av att analysera de inkomna remissvaren gällande förslaget Ds 2019:6. I studien har även en abduktiv forskningsansats valts, då en ren induktiv ansats eller en ren deduktiv ansats inte anses vara aktuell. Studien omfattar ett totalurval på 47 instanser, då samtliga remissvar har bearbetats, vilket utgör studiens empiri och ligger till grund för studiens analys.  De instanser som utgör studiens empiri har delats in i olika intressentkategorier utifrån en modifierad intressentmodell. Kategorierna som förekommer i studien är följande: myndigheter, lärosäten, ideella föreningar, domstolar, branschorganisationer och företagsfrämjande organisationer. Utifrån intressentkategorierna presenteras instansernas initiala inställning samt en redogörelse av remissvaren, där det skapas en uppfattning att instanserna har relativt liknande synpunkter. Till följd av studiens analys dras slutsatserna att det är svårt att generalisera den allmänna attityden samt att instanserna inte har haft en större påverkan än vad den initiala inställningen indikerat på gällande attityden till förslaget Ds 2019:6. / Limited companies are one of the most common forms of company and occur in two different forms, public and private. When starting a limited company, regardless of form, a share capital is required, but what distinguishes them is its size. To start a private limited company, a share capital of SEK 25,000 is required today, which was changed from SEK 50,000 on January 1st, 2020 as a result of the impact of proposal Ds 2019:6. The proposal was sent out to a number of selected instances from which the Justitiedepartementet wanted to receive comments. At the same time, the rest of the public also had the opportunity to submit comments, without being asked. The response to the proposal Ds 2019: 6 consisted of a total of 47 consultation responses from various instances.  The problem discussion in the study indicates that there is a divided opinion regarding the size and function of the share capital. This leads to the purpose of the study, to examine the stakeholders' attitudes, based on comments received, regarding the law change of the share capital reduction from SEK 50,000 to SEK 25,000 for private limited companies. In addition to this, the study also aims to investigate whether the stakeholders' attitudes have had an impact on the decision to reduce the share capital. To achieve the purpose of the study, a qualitative content analysis has been chosen, as the main part of the study consists of analyzing the comments received regarding the proposal Ds 2019:6. In the study, an abductive research approach has also been chosen, as a pure inductive approach or a pure deductive approach is not considered relevant. The study comprises a total sample of 47 instances, as all consultation responses have been processed, which constitutes the study's empirical data and forms the basis for the study's analysis.  The instances that make up the study's empirical data have been divided into different stakeholder categories based on a modified stakeholder model. The categories that appear in the study are the following: authorities, universities, non-profit associations, courts, industry associations and business promotion organizations. Based on the stakeholder categories, the instances' initial attitude is presented, as well as an account of the consultation responses, where an opinion is created that the instances have relatively similar views. As a result of the study's analysis, the conclusions are drawn that it is difficult to generalize the general attitude and that the instances have not had a greater impact than what the initial attitude indicated on the current attitude to the proposal Ds 2019: 6.

Syfte: Syftet med denna rapport är att öka förståelsen hur företag inom olika branscher i Dalarnas län involverar intressenter i sin hållbarhetsredovisning. Ytterligare är syftet att förstå vilka riktlinjer och standarder som följs. Metod: Uppsatsen tillämpar en kvalitativ metod med en induktiv ansats och deduktiva inslag. Till datainsamlingen inför empirin genomfördes semistrukturerade intervjuer, datan analyserades sedan med en tematisk analys. Den teoretiska referensramen är uppbyggd på relevanta och vetenskapliga artiklar som passar till studieområdet. Slutsats: Studien påvisar att olika branscher i Dalarnas län involverar sina intressenter på olika sätt. De intervjuade ansåg att det var viktigt att involvera intressenterna i hållbarhetsredovisning och de kommunicerade till sina intressenter med varierande metoder. En annan slutsats som kunde dras var att olika standarder används för att hållbarhetsredovisa. / Purpose: The purpose with this thesis is to increase the understanding how companies in various industries in Dalarna County are involving stakeholders in their sustainability reporting. Further purpose is to understand which guidelines and standards that are used. Method: The bachelor thesis applies a qualitative method with an inductive approach and deductive element. Semi-structured interviews were conducted for the data collection prior to the empirical work. The theoretical reference frame is built on relevant and scientific articles that fit the field of study. Conclusion: The study shows that different industries in Dalarna involve their stakeholders in different ways. The companies considered involving their stakeholders in the sustainability reporting to be important and they communicated to their stakeholders using various methods. Another conclusion that could be drawn was that different standards are used for sustainability reporting.

Denna studie har undersökt skillnader mellan Ryssland och Sverige i relation till kvaliteten avhållbarhetsrapporter inom energibranschen. Studien bygger på en komparativ tvärkulturelldesign där flera fall med ett antal observationer jämförs mellan varandra och använder sig aven flermetodsforskning. Bland teorier har intressentteorin, legitimitetsteorin samt tidigareforskning används som hjälp för att analysera studiens empiri. Utifrån det empiriska materialetframkommer att de svenska bolagen har högre kvalitet när det gäller beskrivningar av produktensamt frågor som berör miljön och energi. Däremot har de ryska företagen högre kvalitet inomde sociala aspekterna av hållbarhetsredovisning. Inom resterande kategorier har både svenskaoch ryska företag presterat på samma nivå. / This study has examined differences between Russia and Sweden in relation to the quality ofsustainability reports in the energy industry. The study is based on a comparative cross-culturaldesign where several cases with a number of observations are compared with each other anduse a multi-method research. Among theories, the stakeholder theory, the legitimacy theory andprevious research have been used to help analyze the empirical data of the study. Based on theempirical material, it appears that the Swedish companies have a higher quality when it comesto descriptions of the product and issues concerning the environment and energy. On the otherhand, the Russian companies have higher quality in the social aspects of sustainabilityreporting. In the remaining categories, both Swedish and Russian companies have performedat the same level.

Employer branding definierades för första gången 1996 av Ambler och Barrow (1996) i deras artikel “The employer brand”. Enligt forskarna är det ett sätt att stärka varumärket, attrahera och behålla duktiga medarbetare och skapa en mer lönsam verksamhet. Vi ser en lucka i dagens forskning gällande praktiknära employer branding-studier. Problemet inom employer branding handlar inte om hur företag ska utforma och genomföra aktiviteter. Vad som behövs är en större insikt hos företagsledningar vilka effekter företagets employer branding-arbete faktiskt har. Syftet med vår uppsats är att genomföra en kompaarativ studie av teori och praktik inom fältet employer branding. Jämförelsen ska göras mellan den påverkan forskning hävdar att employer branding-arbete har på ett företag och praktikers syn på densamma. Det gör vi genom en litteraturgenomgång som presenteras i en modell samt genom att hålla 14 intervjuer med praktiker som arbetar med employer branding. Vårt bidrag till forskningen blir därmed en praktiknära undersökning av employer branding-arbetets effekter.I vårt resultat ser vi att forskning och praktik ligger nära varandra i synen på vilka effekter ett företags employer branding arbete på företagets varumärke och personalstyrka. Däremot finns det en tydligare diskrepans i synen på de ekonomiska effekter företaget får av sitt employer branding-arbete. Vi anser att företag behöver ha bättre, precisare och mer effektiva mätmetoder för att kunna mäta de ekonomiska effekterna av sitt employer branding-arbete. / Employer branding was first defined in 1996 by Ambler and Barrow (1996) in their article “The employer brand”. According to the scholars employer branding is a way of strengthening the brand, attract and retain employees and create a more profitable business. We identify a gap in contemporary research regarding study close to the practical field. The problem within employer branding is not how to develop and carry out activities. What is needed is a bigger understanding in corporate management in how the company’s employer branding activities influence the organisation.The purpose of our paper is to make a comparative study of theory and practice within the field of employer branding. The comparison will be made between the influence the research claim employer branding activities have on a business and practitioner’s view on the same matter. We will do this by a literature review which will be presented in a model and 14 interviews with practitioners within the employer branding field. Our contribution to the field of research will be a study of the effects of employer branding close to the practioners.In our results we identify that research and practice are close in their perception of what effects a company’s employer branding activities have on the company’s brand and workforce. However, there is a more distinct discrepancy in the views regarding the economic effects on a company from their employer branding activities. We believe companies need better, more precise and more efficient methods to measure the economic effects of their employer brand.