Search results for "ympäristöraportointi"
showing 6 items of 6 documents
Implications of Managerial Framing of Stakeholders in Environmental Reports
2014
Corporate environmental reports are increasingly viewed as products of the managerial framing of responsibility and stakeholders. This notion encouraged us to conduct a multiple case study on how stakeholders are framed in environmental reports. We show how interaction between companies and stakeholders is described in the environmental reports of three firms operating in different business sectors – financial, aviation and energy – over a period of five years. We use an inductively oriented content analysis to identify five categories of relationships being constructed in the data: demanding, promoting, committing, donating and preventing. We then show how commitment and promotion dominate…
Sustainability in executive remuneration : A missing link towards more sustainable firms?
2021
This paper contributes by showing simultaneously the interlinked challenges of sustainability-based (based on long-term economic, social and environmental targets) executive remuneration and the problems of transparency in remuneration reporting. Our empirical data, analyzed using qualitative content analysis, consists of the published remuneration statements and sustainability reports of 43 Finnish companies reporting according to the Global Reporting Initiative (GRI) framework. Our results indicate that comprehensive sustainability remuneration is still rare in Finnish large companies: long-term financial targets are implemented at most companies, but social or environmental targets were …
Legitimointistrategioiden käyttö kuntien ympäristöraportoinnissa
2020
Legitimation strategies in the environmental reports of Finnish townsThis paper focuses on the legitimation strategies used in the environmental reports of the five biggest towns in Finland. The data consist of environmental reports published by Helsinki, Tampere, Espoo, Vantaa and Oulu. The results of the content analysis show that the towns use strategies whose purpose is to modify the public’s perception of the organization in a positive direction. The purpose of this study is to increase critical knowledge of the legitimation strategies in environment reports.
Sustainability initiatives and the stakeholders involved : a case study of the GOLDEN Project and the electric utility industry
2017
This piece of research focuses primarily on which are the main types of sustainability initiatives within the electric utility sector with direct attention on five companies being Eletrobras, Rheinisch-Westfälisches Elektrizitätswerk AG, Fortum, Copel and Edison. Additionally this research looks at the primary stakeholders who are both the drivers and recipients of these specific set of sustainability initiatives. In order to obtain results to these questions, I examined the sustainability reports of the five aforementioned companies for years 2008 and 2014 from the GOLDEN Project database. I used qualitative content analysis as my method to establish which initiatives and stakeholders were…
Legitimointistrategiat Suomen suurimpien kuntien ympäristöraportoinnissa
2016
Tutkimus keskittyy kartoittamaan Suomen suurimpien kuntien ympäristöraporteissa käytettyjä legitimointistrategioita. Tarkoituksena on selvittää minkälaisia legitimointistrategioita kunnat käyttävät raporteissaan, onko strategioiden käytössä tapahtunut muutoksia ja onko strategioiden käytössä kuntakohtaisia eroja. Aineistona toimivat Helsingin, Espoon, Tampereen, Vantaan ja Oulun ympäristönhallintaan liittyvät raportit vuosilta 2006–2013. Tutkimus on luonteeltaan kvalitatiivinen vertailututkimus ja aineiston analysointimenetelmäksi on valittu laadullinen sisällönanalyysi. Analyysi toteutetaan teorialähtöisesti ja aineistosta etsitään teoreettisen viitekehyksen ja aikaisemman tutkimuksen peru…