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.

The authors explore the question of whether activity on the part of Swedish authorities aimed at shaping public opinion has shifted from the dissemination of information to the issuing of propaganda. Their project involves four case studies of different agencies. Issues explored are the questions and themes taken up by authorities and which forms of opinion shaping organizations share in common, as well as which forms are unique to a specific type of administration. Adapted from the source document.

A reply to Marie Demker on Swedish, European and international political science arguing that while Demker's analysis points towards potential real problems, these issues are not as pronounced as one might believe. It is problematic and innovation threatening that theories and models in political science are driven by social scientists in the United States. However, it is not true that Sweden in this case would merely become a case study; instead Swedish political scientists are experts in the political relations of Sweden and this information can directly benefit the political scientists in other countries and thus advancing the science. While English is clearly the linuga franca of our time, Swedish is still the most popular dissertation language and Sweden is by far the most common research subject in Sweden. L. Pitkaniemi

The main question in this thesis is what kind of considerations political parties in the Swedish parliament have made between individual freedoms and state power in matters concerning information technology. Hence, it relates to a central and never ending debate about the proper relationship between the individual rights of citizens and protection of their personal integrity vis-à-vis state power and the interest of society in general, and in particular how this is affected by the rapid development of information technology. Four cases of legislative processes about information technology are analyzed. These cases concern parliamentary debates regarding the secrecy act (sekretesslagen) in 1980 (first debate), three debates concerning the personal data act (personuppgiftslagen) in 1998-99, three debates concerning the surveillance and crime prevention act (lag om hemlig rumsavlyssning & åtgärder för att förhindra vissa särskilt allvarliga brott med mera) in 2006-07 and three debates concerning the national defence radio establishment act (FRA & lag om signalspaning) in 2007-09. An analytical model is developed that includes two ideal types, individual freedom and state power, for the study and categorization of the parties and their positions in each debate. Thus, parties are categorized according to their proximity to the ideal types. The study illustrates that the majority of parties have a tendency to compromise between values constituting the two ideal types; they choose a so called hybrid position in between individual freedom and state power. The exception to this pattern is the Green Party and the Left Party that tend to choose a position close to individual freedom. Three hypotheses are tested. The first implies that parties tend to position themselves in-between the ideal type positions of individual freedom and state power (hybrid positions). This hypothesis gets strong support as hybrid positions are the most common outcome. The second hypothesis infers that a party has a tendency to support ...

This thesis focuses primarily on the question "why is freedom of speech valuable in a democratic context?" I argue that it is problematic that free-dom of speech takes for granted and that the main question therefore is absent in current political science research, in legal texts, and in public discourse. I also argue that in democratic states the focus, regarding freedom of speech, is often on its boundaries and limits rather than on its justification. But it is highly problematic to find and establish its limits without dis-cussion why freedom of speech is desirable in the first place. The thesis poses two questions. The first concerns how freedom of speech is justified by the five strongest available arguments. I analyze the arguments and conclude that they justify freedom of speech differently but that they are similar in one aspect. Freedom of speech is not primarily justified as an individual right. It is rather justified in terms of the public good. The second question asks if we can reach a better understanding of the central arguments. I argue that the arguments have something in common; all of them justify freedom of speech with reference to a common value. I argue that this common value is what I call, a "reliable communication process". All five arguments claim that freedom of speech is valuable because it promotes a reliable communication process. This process is reliable in terms of its capacity to create a pluralistic public discourse that exposes citizens to ideas and perspectives that they would not have chosen in advance. This study results in the following findings. First, that freedom of speech is valuable in a democratic context because the reliable communication process supports the central democratic value of the enlightened understanding of the democratic citizen. Secondly, that I can give a principled reason for the boundaries of freedom of speech. This means that, according to the arguments, there are reasons to abolish or limit freedom of speech if the reliable communication process is damaged or absent, for example in case of war, anarchy, or violent circumstances. Third, that there are strong reasons in support of a public service media, and greater state intervention in media politics. One strong reason for that conclusion is that a public service media can ensure a pluralistic communication in society and counteract information conformity and intolerance among the members of society.

The so-called Swedish model of trust is characterised by strong public support for the idea of an individual-based and extensive welfare state, well-developed state individualism, high levels of social trust, widespread appreciation of the judiciary, openness, tolerance, and a free and independent press. Today, Swedish society faces several challenges. Will the Swedish model of trust be eroded or is it relatively resilient to stress? A Novus survey from 2019 found that a total of 74 percent of the Swedish population were very or quite worried about Islamic extremism, 66 percent very or quite worried about right-wing extremism and 46 percent very or quite worried about left-wing extremism. Other surveys show that the public is also concerned about the deterioration of the welfare state, social gaps, the increased number of refugees to Sweden and xenophobia. Moreover, the Novus survey shows that 65 percent believe that violence-promoting extremism will increase in Sweden in the coming ten-year period. 22 percent indicate that they have become suspicious of people they have encountered in everyday situations and 15 percent have avoided large crowds, e.g. shopping malls, pedestrian areas and subways. When asked which measures are good for increasing security in society, common answers were to reduce social exclusion, increase camera surveillance in public places and provide more information on democratic principles and values. These answers indicate that Swedish public opinion has a relatively balanced view of public measures against violent extremism, which is consistent with the Swedish model of trust. In general, the public does not propose the implementation of overly excessive measures against violent extremism. However, given continued public concern over the development of violent extremism, the long term stability of the Swedish model of trust remains in question.

This dissertation analyzes the changes in the way Swedish forest policy has been developed and implemented in the past few decades. Its primary focus is on the period from the adoption of new legislation governing forestry in 1993 to date, though the historical antecedents of the more recent developments are also discussed. The dissertation focuses primarily on the interplay between changes in the policy priorities enshrined in forest legislation and the changes in the steering and implementation means and resources available to achieve the aims of the recent forest policies. Various perspectives on public administration/public management are used to analyze the preconditions and opportunities available to state authorities to meet the environmental goals in forest policy. Furthermore, norm theory as developed within the sociology of law is applied to analyze how various categories of forest owners can be motivated to shoulder a greater responsibility for nature conservation and development and environmental activities. The tension between private forest owners? interests and public (both of the state and the public in general) interests, and possible ways around the tension also figure prominently in this study. Central to the opportunities for success in obtaining the more ambitious environmental goals in a ?regulatory? setting characterized by a levelling of the status between authorities and forest owners and decreased resources and coercive capacities on part of the authorities, is the prospects for ?soft regulation.? Here we see an emphasis on bringing new actors into the policy formulation, interpretation and implementation arena, the development of new networks, the role of information and advisement in producing ?enlightened self-interest? and common frames of understanding. Ultimately what is aimed at is ?smart regulation? via the use of various forms of flexible instruments in a context where a greater number of stakeholders are involved. Thus the role of ?regulatory? authorities moves towards becoming a facilitator, or a ?motor? that as a partner promotes collaborative structures and cooperation.

Local natural resources (LNRs) are essential for the socioeconomy of rural societies. The United Nations (UN) Agenda 21 and "Our Common Future" state that local spatial planning is central for the prospect of balancing ecological, social and economic sustainable development (SuD). Stakeholder participation in spatial planning enhances acceptance and improves preconditions for successful planning outcomes. Consequently, it is important to increase knowledge about LNRs and the use of them and to integrate such knowledge in local spatial participatory planning with a landscape perspective. These opening statements apply to Swedish boreal municipalities and describe the intentions of Swedish municipal comprehensive planning (MCP). The purpose of this work was to examine and analyze the preconditions for integrating MCP with a landscape perspective in rural municipalities. The thesis is based on case studies in Swedish, rural, municipal contexts reported in five papers. In Papers I & II, local businesses in Vilhelmina Municipality were surveyed to describe the societal importance of LNRs. The results showed that LNRs are vital to 78 % of the businesses, of which half are based on forest farming, and there are strong bonds between entrepreneurs, their businesses, the municipality and LNRs. Papers III & IV present and discuss the characteristics of MCP in theory and practice. An e-mail survey was sent to municipal officials in all Swedish mountain municipalities. MCP-stakeholders in municipalities in Bergslagen, in central Sweden, were interviewed. Respondents in both case studies stated a belief that MCP can offer prospects in planning for SuD. However, resources and stakeholder participation in planning are generally scarce, especially in rural municipalities. Paper V illustrates how new knowledge on forest land use (to support MCP) can be gained by combining spatial and temporal data on forest condition, owners and land use values in a geographic information system (GIS). This thesis provides scientific and practical contributions to aid in efforts aiming for SuD. It is done by framing MCP theoretically and contextually and by suggesting that MCP should be extended to include forest land use and by stressing the rural context in local spatial participatory planning. Opportunities in MCP have to be embraced, but local governments need enhanced knowledge about local land use, specifically forest land use. Moreover, stakeholder participation needs to be developed, requiring more resources. In the case of a Swedish rural municipality, it is crucial that efforts are made to develop MCP as a tool, not just in theory but also in practice.

One third of all food produced for human consumption globally is lost or wasted, making food waste a major problem from both an economic, social and environmental perspective. One way of preventing food waste is through legislation. In Sweden, food inspectors have been recommended to work according to the general rules of consideration (GRC) in the Swedish Environmental Code to reduce food waste. However, there is a lack of published information on whether the GRC are applied to reduce food waste at present, and, if so, how this works in practice. Moreover, the lack of a common standard for food waste quantification is a problem recognized by researchers. Thus, the present study aimed to examine whether and how the GRC are or can be applied to prevent food waste. More specifically, the goal was to investigate the attitude of municipal supervisory authorities and other relevant actors towards applying the GRC in food control, and to identify opportunities and / or obstacles to this. This is expected to contribute with knowledge that in the long term can generate supervisory approaches for reduced food waste. A qualitative research method was used including self-administered questionnaires. Answers were obtained from 11 municipalities and six additional actors including courts, national authorities and a private law firm. After a thematic analysis of the data, this was sorted to describe 1) The current situation in municipal supervision / the current application of the GRC according to other actors 2) The attitude towards applying the GRC in supervision for food waste reduction 3) The attitude towards suggested supervisory practices for reducing food wastage. The results showed that most of the actors surveyed did not apply the GRC to food waste currently, and none of them had issued injunctions to prevent food waste. Nevertheless, it was found that applying the GRC to food control could be possible, according to some practical experience in the field and the majority of the respondents' attitudes. No apparent unsolvable obstacles were identified. How the application of the GRC to food waste would work in practice remains to be solved, though. Consequently, the link between the current situation, the attitudes towards applying the GRC in food control as well as the attitudes towards suggested supervisory practices, was found to be ambiguous. Legal contradictions justify the need for further research, which could pursue the development of a supervisory approach for food waste prevention. ; En tredjedel av all mat som produceras globalt går förlorad eller slösas bort, vilket gör matsvinn till ett omfattande problem ur både ett ekonomiskt, socialt och miljömässigt perspektiv. Ett sätt att förebygga matsvinn är genom lagstiftning. I Sverige har livsmedelsinspektörer rekommenderats att arbeta enligt de allmänna hänsynsreglerna i miljöbalken för att minska matsvinnet. Det saknas emellertid publicerad information om huruvida hänsynsreglerna används för att minska matsvinn för närvarande, och hur detta i så fall fungerar i praktiken. Dessutom är avsaknaden av en gemensam standard för kvantifiering av matsvinn ett problem enligt forskare. Den aktuella studien syftade således till att undersöka om och hur miljöbalkens hänsynsregler tillämpas eller kan tillämpas för att förebygga matsvinn. Mer specifikt var målet att undersöka de kommunala tillsynsmyndigheternas och andra relevanta aktörers inställning till att tillämpa hänsynsreglerna i livsmedelskontroll och att identifiera möjligheter och / eller hinder för detta. Detta förväntas bidra med kunskap som på lång sikt kan generera tillsynsstrategier för minskat matsvinn. En kvalitativ forskningsmetod användes med självadministrerade frågeformulär. Svar erhölls från 11 kommuner och sex ytterligare aktörer, såsom domstolar, nationella myndigheter samt en privat juristbyrå. Efter en tematisk analys av den insamlade datan sorterades denna för att beskriva 1) Den aktuella situationen i kommunal tillsyn / den aktuella tillämpningen av hänsynsreglerna enligt andra aktörer 2) Inställningen till att tillämpa miljöbalkens hänsynsregler i tillsyn för att förebygga matsvinn 3) Attityden gentemot föreslagna tillsynspraxis för att förebygga matsvinn. Resultaten visade att majoriteten av de undersökta aktörerna inte tillämpade hänsynsreglerna på matsvinn för närvarande, och att ingen hade skrivit förelägganden för att förebygga matsvinn. Praktiska erfarenheter inom området samt majoriteten av respondenternas attityder avslöjade dock att det skulle kunna vara möjligt att tillämpa hänsynsreglerna mot matsvinn inom livsmedelskontroll. Inga uppenbart olösliga hinder identifierades. Hur tillämpningen av hänsynsreglerna på matsvinn skulle gå till i praktiken återstår dock att lösa. Följaktligen kunde det konstateras att kopplingen mellan den nuvarande situationen, respondenternas inställning till att tillämpa hänsynsreglerna i livsmedelskontrollen samt attityderna gentemot föreslagna tillsynspraxis var tvetydig. Juridiska motsättningar motiverar behovet av ytterligare forskning, som kan driva utvecklingen av en tillsynsstrategi för förebyggande av matsvinn.