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[{"key": "dc.contributor.advisor", "value": "Takala, Tuomo", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.advisor", "value": "Asunta, Laura", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "H\u00e4nninen, Jaakko", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2015-03-31T14:26:17Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2015-03-31T14:26:17Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2015", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1469080", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/45585", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksen tavoitteena oli lis\u00e4t\u00e4 ymm\u00e4rryst\u00e4 integroidusta raportoinnista ja syvent\u00e4\u00e4 ymm\u00e4rryst\u00e4 arvonluonnin k\u00e4sitteest\u00e4. Ty\u00f6n teoreettinen viitekehys rakentui vuosikertomuksiin, yhteiskuntavastuuseen ja integroituun raportointiin liittyv\u00e4st\u00e4 tutkimuskirjallisuudesta. Ty\u00f6n aineistona k\u00e4ytettiin seitsem\u00e4n pohjoismaisen rakennus- ja infrastruktuurialan integroitua raporttia vuosilta 2012\u20132013. Ty\u00f6n metodologisena otteena k\u00e4ytettiin kolmeen tasoon jaettua kriittist\u00e4 diskurssianalyysi\u00e4, jossa analyysi alkaa tekstuaaliselta tasolta ja siirtyy tulkinnallisen analyysin j\u00e4lkeen kriittisen analyysin tasolle. Kriittisell\u00e4 tasolla tarkastellaan arvonluontiin liittyvi\u00e4 valtarakenteita ja niiden ongelmallisuutta suhteessa integroidun raportoinnin tavoitteisiin.\r\n\r\nAnalyysiss\u00e4 tunnistettiin kolme diskurssia: eettinen diskurssi, riippuvuus-diskurssi ja autonominen diskurssi. Eettisen diskurssin arvonluonti rakentuu organisaation arvomaailman ja toimintakulttuurin pohjalle. Riippuvuus-diskurssissa arvonluonti perustuu muiden toimijoiden kanssa k\u00e4yt\u00e4v\u00e4\u00e4n vuorovaikutukseen ja autonomisessa diskurssissa arvonluonnin l\u00e4hteen\u00e4 on organisaation oma toiminta. Riippuvuus-diskurssi ja autonomia-diskurssi toimivat yhteisty\u00f6ss\u00e4 pyrkien institutionalisoimaan arvonluonnin eettist\u00e4 diskurssia. Arvonluonnin k\u00e4sityksen rajoittuminen eettiseen toimintaan on kuitenkin ongelmallista, sill\u00e4 t\u00e4m\u00e4 voi johtaa ep\u00e4eettisen toiminnan piilottamiseen. Puhe arvonluonnista yksist\u00e4\u00e4n eettisen\u00e4 toimintana on uhka raportoinnin avoimuudelle ja rehellisyydelle, sill\u00e4 ne todetaan integroidun raportoinnin viitekehyksess\u00e4 t\u00e4rkeiksi l\u00e4ht\u00f6kohdiksi.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Jaakko H\u00e4nninen (jasahann) on 2015-03-31 14:26:17.171260. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija@noreply.fi) on 2015-03-31T14:26:17Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201503311532.pdf: 511175 bytes, checksum: 4b58b81b796001b27190955646c113fd (MD5)\r\nlicense.html: 4857 bytes, checksum: 88aae42b7391f3f4d11ef2075a4edd58 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2015-03-31T14:26:17Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201503311532.pdf: 511175 bytes, checksum: 4b58b81b796001b27190955646c113fd (MD5)\r\nlicense.html: 4857 bytes, checksum: 88aae42b7391f3f4d11ef2075a4edd58 (MD5)\r\n Previous issue date: 2015", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (67 sivua)", "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": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "Integroitu raportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "arvonluonti", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "yhteiskuntavastuu", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "vuosikertomukset", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Avoin ongelmista - ongelma avoimuudesta? : arvonluonnin diskurssit integroiduissa raporteissa", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.title.alternative", "value": "Arvonluonnin diskurssit integroiduissa raporteissa", "language": null, "element": "title", "qualifier": "alternative", "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201503311532", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu", "language": "fi", "element": "type", 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