Hållbarhetsrapportering och drivkraften att arbeta mer hållbart

Hållbarhetsrapportering är en rapport som blir allt vanligare att företag upprättar. Problemet kring hållbarhetsrapportering är att det finns en otydlighet om hur företag kan använda sig av hållbarhetsrapporten utifrån olika aspekter, samt vad den kan gynna företaget vid användning av den som ett verktyg. Utifrån den befintliga forskningen behövs det vidare diskuteras kring hur företag kan använda hållbarhetsrapporten som ett verktyg för att öka drivkrafter att arbeta mer hållbart. Syftet är att utforska hur företag hanterar frivillig hållbarhetsrapportering som både en möjlighet och en utmaning. Studien utforskar hur hållbarhetsrapportering blir ett aktivt verktyg som influerar företagets hållbarhetsarbete. Forskningsfrågan uppsatsen berör är att ta reda på hur hållbarhetsrapportering kan användas som ett aktivt verktyg för att främja drivkraften att arbeta mer hållbart, samt vilka möjligheter och utmaningar hållbarhetsrapportering medför. Avgränsningen av uppsatsen är frivillig hållbarhetsrapportering och hur företag kan använda rapporten som ett verktyg för att öka drivkraften att arbeta mer hållbart. Uppsatsens fokus på att arbeta mer hållbart syftar främst till den miljömässiga dimensionen men tar även hänsyn till de ekonomiska och sociala aspekterna. Detta eftersom de tre dimensioner skapar förutsättningar för varandra. Forskningsmetoden som används i uppsatsen är en kvalitativ metod med en abduktiv ansats. Empirin är baserad på nio intervjuer med företag som antingen hållbarhetsrapporterar åt sin enskilda verksamhet eller hjälper andra företag att hållbarhetsrapportera. Genom en undersökning kring studiens syfte har det resulterat i en slutsats. Företag kan använda sig av deras hållbarhetsrapport som ett aktivt verktyg inom flera områden för att främja drivkraften att arbeta mer hållbart. Denna uppsats vill bidra till vidare forskning genom att ge en förståelse om hur hållbarhetsrapportering kan användas som ett verktyg. Studien ska bidra till en utveckling av empirisk och teoretisk kunskap om ämnet, och för att ge en modern syn på ämnet har studien belyst CSRD som en del av studiens fokusområden. Uppsatsen utgår från företag som frivilligt hållbarhetsrapporterar vilket har gett utrymme för att undersöka drivkrafter än lagkrav som huvudsaklig för de företag som inte frivilligt hållbarhetsrapporterar. Det empiriska bidraget grundar sig främst i att bena ut den oklarhet som finns kring hur företagen i praktiken kan använda sig av sin hållbarhetsrapportering som ett verktyg för att främja drivkraften att arbeta mer hållbart.Sustainability reporting is becoming increasingly common for companies to draw up. The problem is that there is a lack of clarity about how companies can use its sustainability report based on different aspects, as well as what it can benefit the company when using it as a tool. Based on the existing research, there is a further need to discuss how companies can use the sustainability report as a tool to increase impulsion to work more sustainably. The purpose is also to explore how voluntary sustainable reporting can both entail opportunities and challenges. The study explores how sustainability reporting becomes an active tool that influences the company's sustainability work. The research question is to find out how sustainability reporting can be used as an active tool to promote the impulsion to work more sustainably, as well as what opportunities and challenges sustainability reporting entails. The demarcation of this essay is sustainability reporting and how companies can use the report as a tool to increase the impulsion to work sustainably. Working more sustainably refers mainly to the environmental aspects but also considers the economic and social ones, hence the three dimensions have a constant interaction with each other. The research method that is used in the essay is a qualitative method with an abductive approach. The experience is based on nine interviews with enterprises that either produce a report for their own operations or consulting companies that help other companies prepare a sustainability report. Through an investigation about the purpose of the study, it has resulted in a conclusion. Enterprises can use their sustainability report as a tool in several areas to influence the impulsion to work more sustainably. This essay wants to contribute to further research by providing an understanding of how sustainability reporting can be used as a tool to increase the impulsion to work more sustainably. The study should contribute to the development of empirical and theoretical knowledge of the subject. To provide a modern view of the subject, the study has highlighted the framework CSRD as part of the study's main areas. The analysis is based on enterprises that voluntarily sustainability report, which has given space to examine impulsions other than legal requirements. The empirical contribution is primarily based on being able to clarify the uncertainty surrounding how enterprises can in practice use their sustainability reporting as a tool to promote the impulsion to work more sustainably

The Effect of Audit Standards on Fraud Consultation and Auditor Judgment

We investigate how the strictness of a requirement to consult on potential client fraud affects auditor assessments of fraud risk and the propensity to consult with firm experts. We test two specific forms of guidance about fraud consultations: (1) relatively strict (i.e., mandatory and binding) and (2) relatively lenient (i.e., advisory and non-binding). We predict that a strict consultation requirement will lead to greater propensity to consult and higher fraud risk assessments. We further investigate potentially amplifying effects of a client attribute (underlying fraud risk) and an engagement attribute (deadline pressure). Results from two experiments with 208 Dutch audit managers and partners demonstrate that fraud risk and the consultation propensity are both assessed higher under a strict consultation requirement. For near-partners and partners, this effect is compounded when a client exhibits significant red flags; for managers, it is compounded when deadline pressure is tight. This study demonstrates that the formulation of a standard, such as the consultation requirement, may create adverse incentives that bias risk assessment, which should be considered by regulators and audit firms when developing, formulating and implementing such procedures

The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments

The purpose of the current study is to assess the extent to which auditors’ judgments are affected by client expertise, client gender and auditor gender. Prior audit research suggests that auditors place more weight on evidence received from clients who possess higher, relative to lower, expertise (Anderson et al. 1994b; Bamber 1983; Hirst 1994; Margheim 1986; Rebele et al. 1988). We extend this line of research by suggesting that client expertise interacts with client gender during the auditor-client inquiry process, and examining the degree to which male and female auditors respond differently to these two source attributes. A total of 158 experienced auditors participated in a between-participants experiment with two manipulated variables (client expertise - low or high; client gender - male or female) and one measured variable (auditor gender - male or female). In a client-inquiry scenario, the auditors exhibited greater belief revision when the client possessed relatively higher expertise and when the client was male. A significant three-way interaction suggests that when client expertise was high, relative to low, the male favorability bias was reduced for male auditors; however, surprisingly, the bias was increased for female auditors. Post-experiment debriefing items indicate that male (female) auditors believe that male managers inherently possess a higher (similar) level of managerial ability. Comparing the managerial ability findings to the behavioral responses suggests a potential disconnect between the female auditors’ beliefs and actions. Since one of the hallmarks of the audit profession lies in the concept of objectivity, the results of this study indicate that audit researchers and practitioners need to better understand the implications of negative gender stereotypes toward women managers

What\u27s It Like to Do An Informtion Systems PhD in Europe? Diversity in Practice of IS Research

This paper is based on a panel presented at ECIS 2003 that sought to explore the extent of diversity in practice in PhD programmes within AIS region 2. It presents respondents from six European countries: Germany, Norway, Italy, the United Kingdom, Spain, and the Netherlands. The participants address questions about the nature of their PhD programme in terms of such factors as admission, funding, style of dissertation, format of examination, employment prospects. Whilst some patterns exist amongst the experiences, diversity is still considerable. The paper concludes with a discussion of the impact of this evidence for the global field of information systems

Open source Business Process Management forhandling processes in the public sector

Business processes are part of every organization, in more orless structured ways. They serve as a documentation of howwork should be performed. Business Process Management (BPM) is a set of methods and technologies to support the modeling, execution, administration, and analysis of businessprocesses. BPM aims to bridge the gap between strategy and operations in an organization. Inefficient manualprocesses in this gap introduce problems with consistency,traceability and agility. This degree project investigates the suitability of open source Business Process Management Systems (BPMSs) for handling processes in governmentagencies to address these issues. The Swedish Export Credits Guarantee Board’s (EKN’s) application process for export guarantee offers is used as case. Interviews were conducted and a proof of concept using open source BPM for EKN’s application process was implemented, which together with the literature review are analyzed to find keyfactors indicating a process’ successful execution in a processengine. The key factors found are that the process should be delimited, repetitive, not running for too long,and be predictable with regard to every possible outcome.Alla organisationer har processer, i mer eller mindre strukturerade former. Processer fungerar som en dokumentation över hur arbete ska genomföras. Business Process Management(BPM) är en uppsättning metoder och tekniker för att stödja modellering, exekvering, administrering och analys av processer. BPM är ett sätt att försöka minska klyftan mellan organisationen och verksamheten i en organisation. Ineffektiva manuella processer däremellan skapar problem med hur konsekvent, spårbart och flexibelt arbetet blir. Detta examensarbete undersöker lämplighets-graden av open source Business Process Management System(BPMS) för handläggningsprocesser inom myndigheter för att hantera dessa problem. Exportkreditnämndens (EKN:s)ansökningsprocess för exportgaranti-offerter används som exempel. Intervjuer genomfördes och en proof of concept av open source BPM för EKN:s ansökningsprocess implementerades,vilket tillsammans med litteratur-studien analyseras för att hitta viktiga faktorer för en process som indikerar framgångsrik exekvering i en processmotor. De faktorer som hittats är att processen ska vara avgränsad och repetitiv, samt att processen inte får pågå under för lång tid och är känd avseende alla möjliga utfall

Design and synthesis of aspartyl protease inhibitors : Targeting HIV-1 and malaria plasmepsin I and II

Aspartyl proteases can generally be inhibited by peptide mimics containing an uncleavable peptide bond isostere at the proposed cleavage site. One such peptide bond isostere is the hydroxyethylamine moiety, which in this thesis has successfully been incorporated in potential inhibitors of the HIV-1-protease as well as the malarial proteases plasmepsin I and II. The human immunodeficiency virus (HIV) has during the last 20 years given rise to a new fast-spread epidemic. The virus protease is one of the foremost targets for drug intervention. In an attempt to improve an earlier design, a P1'-anthranilic acid was exchanged for all four isomers of 2-aminocyclopentanecarboxylic acid, which were synthesized from racemic starting materials, the trans isomers via a novel synthetic route. None of the isomers enhanced potency as compared to the anthranilic acid. Because of increasing development of resistance, the pharmaceutical intervention with malaria is becoming rapidly more difficult. A prominent new target for drug research is the hemoglobin degradation pathway. Two of the many proteases involved in this pathway are plasmepsin I and II. Two series of peptide mimics with the hydroxyethylamine were prepared and tested against these enzymes as well as against the similar human protease cathepsin D. In the first series the central nitrogen of the target compounds is a secondary amine, derived from natural and unnatural amino acids, the side-chain of which was to bind in the S1'-site of the proteases. It was found that para-aryl substituted phenylalanines resulted in the most active inhibitors. While the P1- and P2-side-chains were kept constant at benzyl and isopropyl respectively, the P3 capping carboxylic acid was varied with a set of diverse carboxylic acids. It was found that many of the carboxylic acids were acceptable. A selection of compounds was tested for inhibition of parasite growth in infected human erythrocytes and found to be active. In the target compounds of the second series the P1'-side-chain was moved from the α-carbon of the initial amino acids to the adjacent nitrogen, thus rendering this a tertiary amine. The SAR of these compounds suggests that this side-chain cannot be larger than benzyl, which is in sharp contrast to the first series, where both isomers of phenylalanine (i.e. a benzyl group on the α-carbon) render inactive compounds. Most of the compounds show a good degree of selectivity for the plasmepsins over cathepsin D, even though a few good inhibitors of the human enzyme could be identified also

GoatFarm : Genererade hacking scenarion skapade för lärande

Cloud computing is the concept of enabling access to computational resources from anywhere and from any device. Many companies are seeing the benefits of cloud computing and are migrating over to the cloud. However, migrating to the cloud raises customer-related security risks. To mitigate the risk of a data breaches companies need to learn how to defend against hackers and one of the tools that can increase knowledge surrounding cloud security is CloudGoat. CloudGoat gives the defender hands-on hacking experience by providing a handful of hacking challenges. The problem with CloudGoat is that the hacking challenges are all manually created. The hacking community is always evolving. Therefore, this report proposes GoatFarm, a tool to automatically assemble hacking challenges from predefined cloud resources. One of the scenarios presented in CloudGoat was picked as a starting point. The chosen hacking challenge was modified multiple times and when a hacking challenge with a achievable goal was created the modification was saved. Goatfarm managed to generate two new hacking challenges. The generated hacking challenges was manually verified by reaching the goal of the generated hacking challenge. Since the generated hacking challenges had an achievable goal, they can be used as a learning experience. However, this report only managed to generate two new hacking challenges. Further work could generate more hacking challenges to create a complete learning experience. The verification could also be more effective by using a tool to assess the generated hacking challenges automatically.Molntjänster är ett koncept som möjliggör åtkomst till dataresurser från var som helst och från vilken enhet som helst. Många företag ser fördelarna med molntjänster och migrerar över till molnet. Att migrera till molnet innebär däremot kundrelaterade säkerhetsrisker. För att minska risken för dataintrång måste företag lära sig att försvara sig mot hackare och ett av verktygen som kan öka kunskapen kring molnsäkerhet är CloudGoat. CloudGoat ger försvararen en praktisk hackingupplevelse genom att tillhandahålla en handfull hackningsutmaningar. Problemet med CloudGoat är att alla hackningsutmaningar skapas manuellt. Hacking kunskapen utvecklas hela tiden. Därför föreslår denna rapport GoatFarm, ett verktyg för att automatiskt sammanställa hackningsutmaningar från fördefinierade molnresurser. Ett av scenarierna som presenteras i CloudGoat valdes som utgångspunkt. Den valda hackningsutmaningen modifierades flera gånger och när en hackningsutmaning med ett uppnåeligt mål skapades sparades modifieringen. Goatfarm lyckades generera två nya hackningsutmaningar. De genererade hackningsutmaningarna verifierades manuellt genom att nå målet med hackningsutmaningen. Eftersom de genererade hackningsutmaningarna har ett uppnåeligt mål kan de användas i lärande ändamål. Den här rapporten lyckades dock bara generera två nya hackningsutmaningar. Ytterligare arbete bör generera fler hackningsutmaningar för att skapa en komplett inlärningsupplevelse. Verifieringen kan också bli mer effektiv genom att använda ett verktyg för att automatiskt bedöma de genererade hackningsutmaningarna