Submitted by Bruna De Ribeiro Costa (bruna.rcosta9@gmail.com) on 2016-01-12T13:43:26Z No. of bitstreams: 1 Coffee Voluntary Standards Systems. A study of the states of Minas Gerais and Sao Paulo.pdf: 839317 bytes, checksum: 7a58d633263456d167a40a5b81d8965c (MD5) / Approved for entry into archive by Ana Luiza Holme (ana.holme@fgv.br) on 2016-01-12T15:52:16Z (GMT) No. of bitstreams: 1 Coffee Voluntary Standards Systems. A study of the states of Minas Gerais and Sao Paulo.pdf: 839317 bytes, checksum: 7a58d633263456d167a40a5b81d8965c (MD5) / Made available in DSpace on 2016-01-12T16:12:06Z (GMT). No. of bitstreams: 1 Coffee Voluntary Standards Systems. A study of the states of Minas Gerais and Sao Paulo.pdf: 839317 bytes, checksum: 7a58d633263456d167a40a5b81d8965c (MD5) Previous issue date: 2015-12-18 / In order to adapt to new markets, the coffee supply chain has gone through numerous changes during the last years, which led to the creation of the voluntary standard systems. Adopting a Voluntary Standard System (VSS) consists of becoming a member of a certifier or verifier, in which an independent third party sets specific criteria to ensure a product complies with standards. Yet, the segment is still relatively new and raises some doubts about the economic and financial advantages of investing in sustainability-related certification. This study analyzes the perception of coffee producers about VSS – whether it brings economic benefits. The literature review covers various VSS in the coffee sector, the brief history of the commodity in Brazil, as well as the description of the supply chain. Certified and non-certified producers in the States of Sao Paulo and Minas Gerais, answered questionnaires to indicate the perceived advantages of certification. The results show that, despite some added value that certification can bestow, the quality is what really matter, since it allows producers to sell the product at higher prices and to gain advantage over competitors.

2001年5月交通部電信總局決定，我國數位電視地面傳輸標準以往訂定為美規ATSC系統，但由於科技不斷進步，電總將採技術中立，由業者自行決定採用歐規DVB-T或美規。技術的意見未受到政治干預而予實踐，在台灣政策科學發展過程中，係一重要的案例。 就歐規的整體發展來看，傳統無線電視產業的垂直整合，已逐漸被數位無線電視產業的垂直分工及水平整合趨勢所取代，台灣從垂直壟斷系統電視體制轉移至水平整合垂直分割，如此標準化的轉移自有其意義。本研究以DVB的歷史來源脈絡導入作為分析的起點，探討台灣從美規轉換為歐規所帶來產業革新的意義，及導引政策的落實。 南韓在政府的強力主導下，其數位無線電視的規格採用美規ATSC，但是行動接收則開放給了歐規，其數位電視規格消長過程和台灣極為類似，係一比較性研究之對象。 2003年及2006年台灣公視基金受新聞局委託，建置第二單頻網傳輸系統，準備建立製播分離與共同傳輸平台機制的公共政策，公共廣電媒體身處於多媒體、多頻道競爭的生態環境中，面對數位科技的挑戰，亦有其角色定位的變化。 依據本研究的理論架構，台灣的標準化模式係已轉移為在地特有的樣貌。 台灣實踐歐規標準除了目前15個數位電視台產業的發展，還導引出公共政策的決策，公共電視台扮演「機制黏著劑」的功能，建立參與者之間的共識基礎，最後形成相關的產業政策，其顯示的意義係由市民社會為了共同的理念建立往上推的範例。由DVB-T政策的制定，導引出這些現象觀察，DVB-T確有改革的意義。 / May 2001 Directorate General of Telecommunications, Ministry of Transportation and Communications made a bottom-up decision due to consecutive development of science and technology. The Directorate General took a neutral stand to let digital TV enterprises select freely whether they preferred still attached to the existed ATSC or switched to DVB-T once their standards needed to be adopted. Such a new technical idea, not only without meddling by political forces, but also smoothly put into practice, indeed became an important case in the evolving communications policies in Taiwan. From the viewpoint of general development of DVB, the vertical integration of the traditional broadcast industry has been gradually replaced by the horizontal integration of video broadcast industry. In Taiwan, the transfer of standardizations from ATSC to DVB-T has its own significance. This study began with the analysis of the origin of DVB as research guidelines, in order to comprehend the significance of industrial innovations in the transferring from ATSC to DVB-T, and understand what policy concern been put into practice. Complied with the clear state’s guidance, South Korea’s digital TV adopted ATSC, however its mobile application adopted T-DMB. The similarity of digital TV adoption between Taiwan and South Korea turned out to be a typical subject for comparative study. In both 2003 and 2006 Government Information Office entrusted Taiwan Public TV a fund to conduct single frequency network in preparation for establishing a transmission platform. Competing with the multi-media and multi-channel business and facing the challenge of digitization, public service broadcasting is entitled to many different roles it plays during transition. Based on the framework of this study, the DTV standardization in Taiwan obviously belongs to a local version of its globalization. In practice, DVB-T in Taiwan has not only been applied by five terrestrial broadcasters, but also brought the concept of DVB into practice. Public TV, functioning its “institutional glue”, reached a consensus among participants, and eventually facilitated concerned industrial policies been set up, which indeed indicating a multilayer of civilian forces were grouped together through a bottom-up decision model. All those observations of policy decision and its application have certainly generated from the adoption of DVB-T.

Mjuk reglering är en icke-bindande uppsättning regler som har blivit socialt accepterad som bindande. Den har blivit vanligare med åren, med frivillig standard som ett exempel. Det ses som ett effektivt verktyg för att skapa multinationell reglering. Det finns dock en del kritik mot mjuk reglering för att vara ineffektiv och att företag endast använder den för att få legitimitet. Hållbarhetsredovisningen styrs delvis av mjuk reglering. År 2021 infördes en ny frivillig standard, GRI 207 Tax 2019. Standarden reglerar transparent redovisning av skatt. På grund av den kritik som finns mot frivilliga standarder och mjuka regleringar är syftet med denna studie att studera effekterna av införandet av en ny frivillig standard. Detta har gjorts genom en studie av hur storbanker kommunicerar sina skatteangelägenheter före och efter införandet av GRI 207 Tax 2019. Studien har genomförts genom data som samlats in från fyra av storbankernas års- och hållbarhetsredovisningar i Sverige. Legitimitetsteorin och den institutionella teorin har använts för att analysera resultatet av studien. Resultatet visar att storbankerna har olika syn på hur de ska presentera sina skatteärenden. SEB och Swedbank valde att följa standarden medan Nordea bara följer en del av GRI 207 och Handelsbanken inte följer GRI 207. Detta resulterade i högre poäng för SEB och Swedbank än Handelsbanken och Nordea men inte i bättre kvalitet på rapportering. Dessutom fann studien att det varierar hur mycket information storbankerna rapporterar om sina skatteärenden. Studien drar slutsatsen att GRI 207 inte har påverkat kvaliteten på skatterapporteringen. Ytterligare frågor som väckts i studiens slutsatser är: Följs frivilliga standarder till störst del för att uppnå legitimitet? Är tax washing ett nytt kommande fenomen? / Soft regulation is a non-binding set of rules that has become socially accepted as binding. It has become more common over the years, voluntary standard is an example of soft regulation. It is seen as an effective tool to create multinational regulation. Though, it exists some criticism towards soft regulation for being non-effective and that companies only use it to gain legitimacy. Sustainability reporting is partly governed by soft regulation. Year 2021 a new voluntary standard was introduced, GRI 207 Tax 2019. The standard regulates transparent accounting of tax. Due to the existing criticism towards voluntary standards and soft regulation the purpose of this study is to study the effects of the introduction of a new voluntary standard. This have been done through a study of how major banks communicate their tax affairs before and after the introduction of GRI 207 Tax 2019. The study was conducted through data collected from four of the major banks annual and sustainability reports in Sweden. Legitimacy theory and the institutional theory has been applied to help analyse the result of the study. The result shows that the major banks have a different approach on how to present their tax affairs. SEB and Swedbank decided to follow the standard while Nordea only follow a part of GRI 207 and Handelsbanken does not follow GRI 207. This resulted in higher scores for SEB and Swedbank than Handelsbanken and Nordea but not an increase in quality. Furthermore, the study found that it various how much information the major banks report about their tax affairs. The study concludes that GRI 207 hasn’t influenced the quality of tax reporting. In the conclusion further questions are raised: Are voluntary standards largely followed to achieve legitimacy? Is tax washing a new upcoming phenomenon?