Academic literature on the topic 'Stakeholder-teori'
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Journal articles on the topic "Stakeholder-teori"
Dwi Ekasari Harmadji. "PERSONAL SOCIAL RESPONSIBILITY SEBAGAI AKUNTANSI PERTANGGUNGJAWABAN SOSIAL UNTUK MENINGKATKAN STAKEHOLDER VALUE." Journal of Public and Business Accounting 1, no. 01 (June 17, 2020): 1–14. http://dx.doi.org/10.31328/jopba.v1i01.77.
Full textKhotijah2, Siti Afidatul, and Zidni Husnia Fachrunnisa. "PENGARUH NASABAH DAN DEWAN PENGAWAS SYARIAH TERHADAP PENGUNGKAPAN LINGKUNGAN PERBANKAN SYARIAH INDONESIA." Journal of Accounting and Financial Issue (JAFIS) 2, no. 1 (June 18, 2021): 36–47. http://dx.doi.org/10.24929/jafis.v2i1.1392.
Full textHidayat, Nurhuda Candra, Erna Setijaningrum, and Sulikah Asmorowati. "Analisis Pemangku Kepentingan Pengelolaan Sumber Daya Hutan di Kabupaten Jember." Nakhoda: Jurnal Ilmu Pemerintahan 19, no. 2 (December 31, 2020): 188–201. http://dx.doi.org/10.35967/njip.v19i2.118.
Full textHendarto, Kresno Agus. "CORPORATE SOCIAL RESPONSIBILITY AND MARKETING: A LITERATURE REVIEW OF EBSCO DATABASE 2008 - 2010." EKUITAS (Jurnal Ekonomi dan Keuangan) 15, no. 1 (February 8, 2017): 60. http://dx.doi.org/10.24034/j25485024.y2011.v15.i1.2277.
Full textFuadah, Luk Luk, Rika Henda Safitri, and Yuliani Yuliani. "Ukuran Dewan, Ukuran Perusahaan, Leverage, Profitabilitas Berpengaruh terhadap Laporan Berkelanjutan Di Indonesia." Akuisisi: Jurnal Akuntansi 14, no. 2 (October 14, 2019): 70–77. http://dx.doi.org/10.24127/akuisisi.v14i2.285.
Full textEvans, Jeanet Christanty, and Ely Kartikaningdyah. "PENGARUH CORPORATE SOCIAL RESPONSIBILTY TERHADAP KINERJA KEUANGAN PERUSAHAAN." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 1, no. 1 (April 16, 2019): 37–44. http://dx.doi.org/10.30871/jama.v1i1.1237.
Full textMuhsin, Mohammad. "MEMAHAMI KONFLIK ANTARAKTOR DALAM IMPLEMENTASI SISTEM INFORMASI PERGURUAN TINGGI : PERSPEKTIF TEORI STAKEHOLDER." MULTITEK INDONESIA 10, no. 2 (February 13, 2017): 21. http://dx.doi.org/10.24269/mtkind.v10i2.340.
Full textSilayar, Kedasi. "Tata Kelola Pemerintahan Kolaboratif dalam Pengembangan Pariwisata di Kabupaten Kepulauan Sula." Jurnal Renaissance 6, no. 2 (July 31, 2021): 859. http://dx.doi.org/10.53878/jr.v6i2.155.
Full textTriva Maria Manik, Meily Surianti, and Asianna Martini Simarmata. "Pengaruh Manajemen Laba Dan Mekanisme Good Corporate Governance Terhadap Pengungkapan Csr Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia." Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi 6, no. 1 (April 27, 2020): 42–57. http://dx.doi.org/10.47663/abep.v6i1.51.
Full textKhairany, Saskia Jamilah. "PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN IDENTITAS ETIKA TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 14, no. 1 (July 31, 2018): 40–54. http://dx.doi.org/10.35449/jemasi.v14i1.111.
Full textDissertations / Theses on the topic "Stakeholder-teori"
Durelius, Hugo. "Att avgöra vilka stakeholders som spelar roll i småbolag : Ett bidrag till forskningen om stakeholder salience." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-389633.
Full textObradovac, Haris, and Qendrim Shatri. "Hur påverkar upplevd nytta av revision valet att anlita revisor i etablerade och nyetablerade bolag?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10814.
Full textThe removal of the auditor requirement has led to the fact that a small company stands between hiring an auditor or not. The purpose of the study was to explore how the perceived usefulness of auditing affects the choice of hiring an auditor or not, for established and new established companies. The survey was conducted through a qualitative research method whose purpose was to gain an in-depth understanding of the factors that influence the above mentioned choice regarding established and new established companies. Through interviews, the study examined the factors the owners in both established and new established companies consider to affect the choice to hire auditor. The theoretical framework is based on agent theory, legitimacy theory, institutional theory and stakeholder theory. The framework is the basis for the collection of empirical data and the analysis. The perceived usefulness of hiring an auditor could be analyzed in that we identified various factors considered to influence the choice of hiring an auditor. According to the study, we can not show any distinction regarding auditing perceived benefit between established and newly established companies. The study shows indications that factors such as the supply of knowledge, improvement, insurance, tradition, security and legitimacy explains what the owners consider to be the benefits of auditing. Furthermore, these factors are contributing causes in why established and newly established companies choose to hire an auditor.
Hansson, Mikael, and Jani Timonen. "Företagsförvärv - Hur integrationsprocessen påverkar utfallet vid ett företagsförvärv." Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-14691.
Full textSammanfattning – ”Företagsförvärv – hur integrationsprocessen påverkar utfallet vid ett företagsförvärv” Datum: 31 maj, 2012 Nivå: Magisteruppsats i företagsekonomi, 15 ECTS Institution: Akademin för hållbar samhälls- och teknikutveckling, HST, Mälardalens Högskola Författare: Mikael Hansson 15 maj 1984 Jani Timonen 12 juni 1983 Titel: Företagsförvärv – hur integrationsprocessen påverkar utfallet vid ett företagsförvärv Handledare: Staffan Boström Nyckelord: Företagsförvärv, synergier, företagskultur, konkurrensfördelar, integration, intressent teori och institutionell teori Frågeställning: Hur har integrationsprocessen påverkat utfallet vid förvärvet av Jokab och vad kan ABB göra annorlunda vid framtida förvärv? Syfte: Syftet med vår magisteruppsats är att kartlägga vilka aspekter som påverkar ett företagsförvärv och vilka faktorer som gör att integrationsprocessen blir framgångsrik eller misslyckad. Metod: Metoden som användes i studien är ett systemsynsätt, detta innebär att verkligheten ska förklaras så objektivt och fullständigt som möjligt. Studien är av kvalitativ natur då en djupare förståelse inom ämnet företagsförvärv vill nås. I studien används en abduktiv ansats och data som används är både av primär och sekundär karaktär. Slutsats: Utfallet i studien visar att resultatet av integrationsprocessen påverkas av flera faktorer. Där de viktigaste faktorerna från förvärvarens sida är att ha en tidsplan, kommunicera tydligt samt att ha en som är ansvarig för integrationen. Förvärvaren bör även vara tydlig med syftet av förvärvet för att det inte ska uppstå osäkerhet hos det förvärvade företagets intressenter.
Harrysson, Ebba, and Enesa Husic. "Intressentengagemang i hållbarhetsredovisningar : en studie av fyra företag i den svenska banksektorn." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26032.
Full textDue to the increased focus on sustainability, stakeholders place increased demands on information. Freeman's (1984, s. 25) definition of the term stakeholder is the basis for the development of previous research in the subject. The concept of stakeholder is wide, which has led to the concept being problematized. The majority of companies today choose to apply a sustainability report in order to show transparency and meet the expectations of key stakeholders. Sustainability reporting has traditionally been voluntary in Sweden and applied through self-regulation. As of 1 July 2016, the largest companies in Sweden are required to report sustainability. The legal requirement is based on the fact that the government considered that stakeholders today find sustainability issues increasingly relevant and that investment in companies is also based on this. There are several organizations that have developed principles and guidelines for how sustainability should be reported. The Global Reporing Initiative (GRI) is one of the major international frameworks that can be used by companies to prepare a sustainability report. The purpose of this study is to highlight how the four largest banking groups in Sweden choose to engage their stakeholders in their sustainability reports, and how the commitment has changed over time. The results of this study will contribute to increased knowledge of the banks' ways of engaging their stakeholders in the work with sustainability reporting. In order to be able to answer the purpose and research questions, we have used a qualitative content analysis of each bank's sustainability reports and a word analysis with quantitative features, for all surveyed years. The years covered in this study are 2010, 2012, 2017 and 2020. The selected years enable a mapping of changes in the banks' sustainability reports over a longer period. All analyzed banks prepare their sustainability reports in accordance with GRI's guidelines. The results of this study make it possible to conclude that all banks studied have a similar view and categorization of their stakeholders. A second conclusion is that the majority of banks have chosen to identify and engage their stakeholders and their expectations primarily through materiality analyzes and stakeholder dialogues. This is explained and stated to form the basis for the design of the sustainability report. The final conclusion is that three out of four analyzed banking groups have increased their stakeholder involvement over the years analyzed. The change is made clear by the number of times the most significant stakeholder groups appear in the word analysis presented in the study results.This study is written in Swedish.
Lindberg, Therese, and Jacob Sennhed. "Omfattningen av hållbarhetsredovisning för svenska företag : Vilka bolagsstyrningsmekanismer påverkar omfattningen?" Thesis, Linköpings universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-158009.
Full textIntroduction Ahead of company´s annual account for year 2017, larger companies will also construct and present a sustainability report as a complement to the financial measures. However, the companies do not have to follow the regulations if they explain why. Surveys nevertheless indicate shortcomings in the sustainability report where the information is not complete despite the new regulation. Through system-oriented theories and positive accounting theory, there are expectations as to how companies' corporate governance mechanisms will affect the sustainability report. Purpose The purpose of this study is to explain whether corporate governance mechanisms affect the extent of corporate sustainability report. Method This study has a deductive approach with a quantitative method. Hypothesis has been formulated through system-oriented theories and positive accounting theory connect with earlier research about corporate governance. The study has a cross-sectional design where the empirical data consist of secondary data and then examined in regression analyzes. Conclusion The study's results show that there is a significant correlation between foreign ownership and the extent of the sustainability report. Contrary to previous studies, there is also a slight negative correlation between a female CEO and the extent. Finally, the study's results show that there are positive correlations between the control variables auditor's statement and the application of GRI and the extent, where GRI resulted in strong relationships.
Truong, Alex, and Walid Dost. "Hållbarhetsredovisning i bankbranschen : En kvalitativ studie över hur banker kommunicerar sitt hållbarhetsarbete." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23464.
Full textSustainability 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.
Lindström, Konrad, and Pontus Engdahl. "Global Reporting Initiative-rapportering i två branscher : En komparativ studie om Global Reporting Initiative-rapportering." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85686.
Full textHalvarsson, Anna, and Monica Andersson. "Drivkrafterna bakom hållbarhetsredovisning : En undersökning bland Dalarnas kommuner." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-16372.
Full textAbstract Background: When Gro Harlem Brundtland wrote her report "Our common future" in the mid eighties sustainability really got a boost and although it has now been more than 25 years, the subject is still highly topical. There is a great need to make society sustainable and it is the public interest that we bring about change. Here, companies and the public sector play an important role and sustainability reporting is a tool to achieve this goal. Problem: There are very big differences in if and how the municipalities of Sweden make sustainability accounting reports. Accourding to FAR, the trade association of accountants and advisors, the quality of the reports is far from satisfactory. To set up sustainability accounting reports isn´t easy because of the complexity of the task since it spans over three very different dimensions. Sustainability accounting is voluntary in the public sector today and there are yet no guidelines to follow, which makes it hard for the organisation that wants to begin making these kind of reports. Comparision and verification of the information in the reports also become a problem because of the lack of homogenity of the reports. It´s important to understand the driving forces that make municipalities create sustainability accounting reports in order to serve the purpose - to create a sustainable society. Purpose: We have a few explanatory variables which we think are possible driving forces why organisations create sustainbility accounting reports. These are search för approval, institutional pressure/ adaptation and to spread information. We are going to try the validity of these variables among some of the municipalities of Dalarna. Method: The study is based on sixteen qualitative telephone interviews with staff in nine of the municipalities of Dalarna who are all involved in the process of making accounting reports. Conclusion: The most important driving forces behind sustainability accounting in the municipalities of Dalarna, according to our survey, are to spread information and to seek legitimacy.
Lam, Daniel, and Amel Hasanovic. "Diskurser som legitimerande verktyg : En diskursanalys av hållbarhetsredovisningar inom kläd- och flygbranschen i Skandinavien." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21610.
Full textincreasingly common for companies to produce sustainability reports containing demands from stakeholders. Previous studies through this communication channel has focused on the content and not on how constructions of the company's sustainability are made in their report. The purpose of this study is to examine how an organization communicates in its sustainability report in order to perceive as legitimate through specific discourses. The authors of this case study use discourses as a theoretical point of view which is also used as a method. This case study examines empirical material retrieved from companies operating in the apparel and aviation industry published after 2017. The analytical process used in this essay is through a discourse analysis which shows that companies apply various discourse strategies as a legitimacy device throughout their sustainability report. Companies can therefore appear sustainable as a result of gaining legitimacy. This paper is written in Swedish.
Lenholm, Isak, Stefanie Sundblad, and Fredrik Svensson. "Resultatmanipulation inom svenska noterade bolag : En kvantitativ studie om sambandet mellan resultatmanipulation och hållbarhetsarbete." Thesis, Linköpings universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-170105.
Full textBackground Earnings Management (EM) is a term used for when management use accounting choices to manipulate earnings. Earnings Management is usually perceived as something negative while Corporate Social Responsibility (CSR) has a positive perception. CSR-reporting has been statutory in Sweden for three years and entails companies financial, social, and environmental responsibility towards society. Reflection upon their different perceptions has led the study to explain the relation between EM and CSR. Purpose This study aims to explain the relation between EM and CSR in Swedish listed companies with a market cap over one billion euro. Method The study is based on a quantitative method with a deductive approach where it intends to test hypotheses formulated based on theory. Data collection was done through secondary data via Thomson Reuters Eikon where two sample groups were examined. Both longitudinal design and cross-sectional design have been used to study EM. The study has used both the DeAngelo model and the modified Jones model when estimating EM Results The result of the study shows a significant positive correlation between EM and CSR measured with The DeAngelo model for one group. Remaining test for the correlation between EM and CSR showed no significance and therefore no further conclusion can be drawn.
Book chapters on the topic "Stakeholder-teori"
Kusumaningtyas, Melissa Retno. "Mekanisme Internasional dalam Penanganan Space Debris." In Kajian Kebijakan Penerbangan dan Antariksa, 111–26. Bogor: In Media, 2018. http://dx.doi.org/10.30536/9786026469762.6.
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