Suchergebnisse

Sustainability reporting has grown in importance and transparency over the years. The reporting has in many countries gone from being voluntarily to become mandatory. This is the case within the EU, which adopted the non-financial reporting directive (2014/95/EU) in 2014. Sweden applied the directive in 2017 in the Annual Account Act. At the same time as the requirements have increased research has showed there is a gap between the content of the disclosed reports and companies' actual sustainability activities. To create a reliable and transparent external sustainability report there is a need to take internal activities into account and collect data for reporting from internal management and control systems. Previous research has also recognised that sustainability needs to be a part of the corporate strategy in order to ensure that sustainability becomes a part of the business operations. In order to contribute to a deeper understanding of any deficiencies between the information provided in sustainability reports and the internal activities the aim of this study is to investigate and explain the implementation of environmental strategies in company's management and controls system. Swedish companies operating in industries with a high environmental impact, the forest-, paper-, mining-, and steel industry, are selected as research objects in this study. A deductive method in combination with a hermeneutic method is applied. Management control systems, corporate sustainability strategy, legal requirements, the Global Reporting Initiative and accounting postulates form the theoretical framework. The empirical result shows there is a gap between the communicated environmental strategies and the implementation in the company management control system in each of the three industries. The result of the study raises questions regarding what the goal is for the communicated environmental strategies and to what extent the strategies are implemented. Another conclusion is that the companies in the three industries do not comply with the GRI framework, when reporting a limited number of environmental performance indicators. In addition, despite of a mandatory regulation for disclosing of non-financial information and the use of a common framework there is no common reporting standard for companies in the studied industries. External stakeholders need to have access to relevant non-financial information to assess companies' impact on the environment. Current legislation and standard frameworks provide a high level of flexibility regarding what to report. In order to achieve a common standard this study shows a need to add a conceptual sustainable framework for accounting and reporting, enforcement mechanisms and regulated common standards to achieve a more transparent and reliable reporting practice.

This article reports a study on the role of the media in democratic governance. Interestingly, this issue has not been given much attention by researchers, neither by media scholars with little interest in governance, nor by governance scholars with little knowledge about how the media works. Yet, as this study substantiates, the media is a key actor in governance. Theoretically, the paper aims at providing a cross-fertilization of perspectives on the role of the media in governance by drawing on governance research as well as on research on political communication & the public sphere. The empirical aim of the paper is to analyze how policy makers assess the importance of the media in governance. A key question addressed is the significance of fostering good media relations in order to be successful in governance in different policy areas. In addition, the paper analyzes the media strategies of policy makers' in terms of the intensity of the media contacts & of whether or not the policy makers themselves initiate the contacts. The study draws on a unique dataset, comprising questionnaire responses from the corporate, political, cultural & administrative elites (policymakers within the central government office) in Sweden. Adapted from the source document.

Institutional logics create order and stability. They organize interaction and prescribe how we should behave towards each other. Such logics have generally been regarded as exclusive, in the sense that an organizational field is always guided by a single institutional logic. If there are two or more institutional logics in one setting at the same time this will create conflicting demands and contradictions. So how do organizations and individuals that act in these settings, where different institutional logics do meet, cope with the conflicting demands? This question is researched by studying actors who organize partnerships between corporations and non-profit organizations. Institutional logics have typically been studied at field level. My study follows a more recent literature strand focusing on individuals and their way of coping with conflicting institutional logics. In this thesis, interviews, text analysis and observations are used. The interviews were conducted with CSR managers of corporations, managers of corporate partners at non-profit organizations, CSR consultants, and project managers of intermediary organizations. These actors are working in an environment where conflicting institutional logics are played out. Using a narrative approach it is shown how these actors are aware of their institutional environment and its conflicts which requires them to constantly act as translators. The study shows that the actors organize an interplay between a market-logic and a social-welfare logic by bringing together the logics and establishing limits to what extent logics can be mixed. Thus, the actors can be understood as bilingual, rather than hybrids. Furthermore, it is argued that a narrative approach provides the possibility to understand institutional logics in empirical contexts as more present and visible than they are usually considered to be. The study concludes that bilingual actors balance conflicting demands and negotiate requirements set by institutional logics in their day-to-day work. Settings where institutional logics meet can hence be understood as both a contradiction and an ongoing interplay.

Corporate Social Responsibility (CSR) is a widely debated concept among academics, practitioners and non-practitioners. By definition, CSR concerns the economic, legal, political, environmental and social responsibilities of a business to its stakeholders and society at large. The conventional view of the role of business in society is to act as a market place and make a profit, in a space where demand meets supply. However, extending the role of CSR to include ethical responsibilities often raises questions of why and how? In this thesis, a qualitative research design was used to examine how businesses, more specifically Swedish food retailers, approach their extended responsibilities in society. The analysis focused in particular on collaborations between retail food businesses and other actors. Food retailers hold a key position in forming a link between producers and consumers in the value chain. They are socially and economically tied to a number of problems facing consumers on local level and in the wider global community, such as climate change, food security and public health. Such problems are often complex and based on value conflicts among various stakeholders, and therefore cannot be resolved in isolation. In conditions of social connectedness, responsibility lies with all actors, with businesses considered to have a privileged position in terms of their negotiating power and ability for collective action. The food retail sector is therefore an interesting empirical setting for studying CSR. In four empirical studies, different CSR activities in Swedish food retailers' approaches to taking responsibility for social, environmental or political issues linked directly or indirectly linked to their operations were scrutinised. These activities included different forms of stakeholder engagement, such as partnership, dialogue or multi-stakeholder initiatives. The results indicated that through CSR, food retailers in collaboration with other actors can co-create value and proactively engage in driving (social) change. Responsibility can thus be viewed as the shared objective of collaborations between businesses, organisations and society at large, rather than being attributable to a single actor.