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[{"key": "dc.contributor.advisor", "value": "Taipale, Sakari", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.advisor", "value": "Kulovaara, Kari", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Tiusanen, Ilmari", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-02-19T06:56:10Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-02-19T06:56:10Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2024", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/100267", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkielmassa tarkastelen teoriaohjaavalla sis\u00e4ll\u00f6nanalyysilla VR Groupin ja Finnair Oyj:n kest\u00e4vyysraportteja vuodelta 2023. Pyrin selvitt\u00e4m\u00e4\u00e4n, millaisilla ilmaisullisilla keinoilla kest\u00e4vyysraporteissa perustellaan yhti\u00f6iden ekologista vastuullisuutta ja esiintyyk\u00f6 kest\u00e4vyysraporteissa viitteit\u00e4 viherpesusta. \n\nEuroopan unionin uusi kest\u00e4vyysraportointidirektiivi astuu porrastetusti voimaan vuosina 2024\u20132028. Olen kiinnostunut siit\u00e4, kuinka toimiva keino kest\u00e4vyysraportointi on yritysten yhteiskuntavastuun toteuttajana. Tutkimukseni keskittyy yhteiskuntavastuun ekologiseen ulottuvuuteen.\n\nAnalysoimieni kest\u00e4vyysraporttien ekologisen vastuullisuuden perustelut jakautuvat\nnelj\u00e4\u00e4n teemaan. Viherpesuun viittaavaa kyseenalaista sis\u00e4lt\u00f6\u00e4 esiintyy kummassakin\nkest\u00e4vyysraportissa muutaman kerran.\n\nTutkimustulokseni viittaavat siihen, ett\u00e4 kest\u00e4vyysraportointi ei ole t\u00e4ydellinen keino varmistaa yritysten yhteiskuntavastuun toteutumista edes suomalaisten valtionyhti\u00f6iden osalta. Tutkimani kest\u00e4vyysraportit eiv\u00e4t viel\u00e4 olleet t\u00e4ysin EU:n uuden kest\u00e4vyysraportointidirektiivin mukaisia ja tulevaisuudessa j\u00e4\u00e4 n\u00e4ht\u00e4v\u00e4ksi, mihin suuntaan CSRD direktiivi vie yritysten yhteiskuntavastuun toteutumista.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2025-02-19T06:56:10Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-02-19T06:56:10Z (GMT). No. of bitstreams: 0\n Previous issue date: 2024", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "38", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Vastuullisesti liikkeell\u00e4? : ekologisuuden perusteet VR Groupin ja Finnair Oyj:n kest\u00e4vyysraportoinnissa", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "bachelor thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202502192045", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Humanistis-yhteiskuntatieteellinen tiedekunta", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Faculty of Humanities and Social Sciences", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Yhteiskuntatieteiden ja filosofian laitos", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Department of Social Sciences and Philosophy", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": null, "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": null, "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Social Policy", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Yhteiskuntapolitiikka", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_7a1f", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "bachelorThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.yso", "value": "viherpesu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kest\u00e4v\u00e4 kehitys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yhteiskuntavastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "vastuullisuus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritysvastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ymp\u00e4rist\u00f6vastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ekologisuus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kest\u00e4vyysraportointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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