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[{"key": "dc.contributor.author", "value": "Simola, Laura", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2013-08-31T09:45:24Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2013-08-31T09:45:24Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2013", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1278897", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/42052", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n tutkimuksen tarkoitus oli selvitt\u00e4\u00e4 vastuuraportoinnin vertailtavuutta parantavia tekij\u00f6it\u00e4 ja miten vertailukelpoisuutta voidaan kehitt\u00e4\u00e4 yrityksiss\u00e4. Tutkimuksen kohdeyrityksen\u00e4 on KONE Oyj, jonka vastuuraportoinnin parantamiseksi annettiin kehitysehdotuksia. Tutkimuksen metodologinen l\u00e4hestymistapa on kvalitatiivinen case-tutkimus. Tutkimus toteutettiin kahdella metodilla: Ensimm\u00e4inen osa sis\u00e4lt\u00e4\u00e4 vastuuraporttien vertailututkimuksen, jossa vertailtiin KONEen, ThyssenKruppin, Metson ja Ahlstromin vastuuraportteja raportoinnin selitt\u00e4vien teorioiden, GRI:n sis\u00e4lt\u00f6- ja laatutekij\u00f6iden, sertifiointien ja standardien, sis\u00e4ll\u00f6n jatkuvuuden ja lukujen esitt\u00e4misen sek\u00e4 ulkoisen varmennuksen perusteella. Toinen osa koostuu KONEen vastuuraportoinnin kehitt\u00e4mistutkimuksesta vertailututkimuksen, haastattelujen ja kirjallisuuden perusteella. Vastuuraportoinnin vertailukelpoisuutta parantaa erityisesti vapaaehtoisuuteen perustuvien raportointiviitekehysten, kuten GRI- tai AA1000-viitekehyksen, k\u00e4ytt\u00f6. Kansainv\u00e4lisiin aloitteisiin sitoutuminen, sertifioinnit ja standardit sek\u00e4 halu tyydytt\u00e4\u00e4 nimenomaan sidosryhmien tiedontarpeita lis\u00e4\u00e4v\u00e4t my\u00f6s vertailtavuutta. Raportin ulkoinen varmennus sinet\u00f6i vertailukelpoisuuden, sill\u00e4 se varmistaa tietojen luotettavuuden. KONEen vastuuraportoinnin keskeisimm\u00e4t kehityskohteet l\u00f6ytyv\u00e4t sosiaalisen vastuun raportoinnista ja koko raportin graafisesta esityskyvyst\u00e4. Yrityksen sitoutumattomuus kansainv\u00e4lisiin aloitteisiin GRI:t\u00e4 lukuun ottamatta aiheuttaa ihmetyst\u00e4. Lis\u00e4ksi erityisesti raportin oikea-aikaisuuteen ja sidosryhm\u00e4toiminnan esitt\u00e4miseen on jatkossa kiinnitett\u00e4v\u00e4 erityist\u00e4 huomiota. Yleisesti ottaen vastuuraportoinnin kentt\u00e4\u00e4 leimaa t\u00e4ll\u00e4 hetkell\u00e4 lukuisten aloitteiden aiheuttama sekasorto, jossa yritykset pyrkiv\u00e4t parhaansa mukaan vastaamaan osin ristiriitaisiinkin vaatimuksiin. Yhteisen\u00e4 toiveena on vastuuraportoinnin vaatimusten selkeytt\u00e4minen, johon GRI:n uuden G4-ohjeiston toivotaan tuovan helpotusta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Laura Simola (lamasimo) on 2013-08-31 09:45:22.467435. Form: Pro gradu -lomake (1 tekij\u00e4) (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake-1-tekijae). JyX data:", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija@noreply.fi) on 2013-08-31T09:45:24Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201308312215.pdf: 1430810 bytes, checksum: 6a99f0632c7c23946676a03011da5ba7 (MD5)\r\nlicense.html: 107 bytes, checksum: a7d86e598caa500b1b433bbb9dc8ef1c (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2013-08-31T09:45:24Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201308312215.pdf: 1430810 bytes, checksum: 6a99f0632c7c23946676a03011da5ba7 (MD5)\r\nlicense.html: 107 bytes, checksum: a7d86e598caa500b1b433bbb9dc8ef1c (MD5)\r\n Previous issue date: 2013", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto.", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "Yritysvastuu", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", 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