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[{"key": "dc.contributor.author", "value": "Eilola, Maria", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-12-27T11:33:21Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-12-27T11:33:21Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2017", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1809785", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/56547", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "The question of whether companies can do good by doing good has aroused a lot of interest\r\namong academics and company managers. The link between corporate social or\r\nenvironmental performance (CSP/CEP) and corporate financial performance (CFP) has\r\nbeen studied a lot \u2013 and with several different methods, in both directions and in different\r\nindustries. Majority of earlier studies have found a positive link between CSP/CEP\r\nand CFP but due to challenges in measuring social and environmental performance,\r\nthere is a lot of inconsistency in the study results. However, earlier studies clearly indicate\r\nthat companies are not punished for their social and environmental efforts.\r\nThe aim of this study was to examine the link between corporate environmental performance\r\n(CEP) and corporate financial performance (CFP) in the forest, paper and packaging\r\nindustry and in the manufacturing of machinery and equipment industry. The study\r\nwas conducted as a qualitative study although it includes also some quantitative elements.\r\nData consisted of CEP disclosures, mainly corporate social responsibility reports\r\nand annual reports. There were five target companies. Environmental data evaluation\r\ncriteria were developed specifically for this study by utilizing several sources, such as\r\nKLD rating framework and GRI reporting framework. Corporate environmental performance\r\nof the five target companies was analysed by using content analysis method.\r\nReturn on equity figures were used as indicators of corporate financial performance. The\r\nlink was evaluated by utilizing statistical computing. Pearson\u2019s correlation coefficiencies\r\nwere computed for CEP and CFP figure pairs.\r\nDiffering from majority of earlier studies, this study indicates that there is no link between\r\nCEP and CFP \u2013 not from CEP to CFP nor CFP to CEP. Correlation coefficiency\r\nfigure is significant in some cases but as the figures varies greatly, strong correlation figures\r\nare likely caused by coincidence. From CEP to CFP, the correlation varied anywhere\r\nbetween -0.15 and 0.63. From CFP to to CEP, the correlation varied anywhere between\r\n-0.16 and 0.90. Although positive link was not found, the results indicate that\r\ncompanies are not punished for high environmental performance.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Kysymys siit\u00e4, voivatko yritykset menesty\u00e4 toimimalla sosiaalisesti vastuullisesti, on\r\nher\u00e4tt\u00e4nyt paljon kiinnostusta sek\u00e4 tutkijoiden ett\u00e4 yritysjohdon keskuudessa. Yrityksen\r\nsosiaalisen tai ymp\u00e4rist\u00f6vastuutuloksen (CSP/CEP) ja yrityksen taloudellisen tuloksen\r\n(CFP) v\u00e4list\u00e4 linkki\u00e4 on tutkittu paljon k\u00e4ytt\u00e4en useita eri menetelmi\u00e4, tutkimalla useita\r\neri toimialoja sek\u00e4 tutkimalla linkki\u00e4 molempiin suuntiin. Suurin osa aikaisemmista\r\ntutkimuksista on osoittanut, ett\u00e4 CSP/CEP ja CFP ovat positiivisesti linkittyneit\u00e4, mutta\r\nmerkitt\u00e4vist\u00e4 sosiaaliseen ja ymp\u00e4rist\u00f6vastuutulokseen liittyvist\u00e4 mittaushaasteista\r\njohtuen, tulokset ovat ep\u00e4johdonmukaisia. Aikaisemmat tutkimukset osoittavat\r\nkuitenkin selv\u00e4sti, ett\u00e4 yrityksi\u00e4 ei ainakaan rangaista korkeasta sosiaalisesta ja\r\nymp\u00e4rist\u00f6vastuullisuudesta.\r\nT\u00e4m\u00e4n tutkimuksen tavoitteena oli tutkia linkki\u00e4 yrityksen ymp\u00e4rist\u00f6vastuutuloksen\r\n(CEP) ja yrityksen taloudellisen tuloksen (CFP) v\u00e4lill\u00e4 mets\u00e4-, paperi- ja pakkausalalla ja\r\nkoneiden ja tarvikkeiden valmistusalalla. Tutkimus toteutettiin kvalitatiivisena\r\ntutkimuksena, mutta se sis\u00e4lt\u00e4\u00e4 my\u00f6s joitain kvantitaviisia elementtej\u00e4. Tutkimuksen\r\ndata koostui CEP julkaisuista, p\u00e4\u00e4asiassa yritysvastuuraporteista ja vuosiraporteista.\r\nTutkimuksessa oli viisi kohdeyrityst\u00e4. Ymp\u00e4rist\u00f6datan arviointikriteerist\u00f6 kehitettiin\r\nt\u00e4t\u00e4 tutkimusta varten hy\u00f6dynt\u00e4en useita l\u00e4hteit\u00e4, kuten KLD arvointikehyst\u00e4 ja GRI\r\nraportointikehyst\u00e4. Kohdeyritysten ymp\u00e4rist\u00f6vastuutulos analysoitiin sis\u00e4ll\u00f6nanalyysimenetelm\u00e4\u00e4\r\nk\u00e4ytt\u00e4en. Oman p\u00e4\u00e4oman tuotto-%:ia k\u00e4ytettiin yritysten taloudellisen\r\ntuloksen indikaattorina. Linkki\u00e4 arvioitiin tilastollista laskentaa hy\u00f6dynt\u00e4en. Pearsonin\r\nkorrelaatiokertoimet laskettiin CEP ja CFP lukupareille.\r\nAikaisempien tulosten enemmist\u00f6st\u00e4 poiketen t\u00e4m\u00e4 tutkimus osoittaa, ett\u00e4 CEP:n ja\r\nCFP:n v\u00e4lill\u00e4 ei ole linkki\u00e4 kumpaankaan suuntaan. Korrelaatiokerroin on merkitt\u00e4v\u00e4\r\njoissakin tapauksissa, mutta koska luvut vaihelevat reilusti, merkitt\u00e4v\u00e4t luvut johtuvat\r\ntodenn\u00e4k\u00f6isesti sattumasta. Kun tutkittiin, johtaako korkea ymp\u00e4rist\u00f6vastuutulos\r\nkorkeaan taloudelliseen tulokseen, korrelaatiokertoimet vaihtelevat -0.15 ja 0.63 v\u00e4lill\u00e4.\r\nToiseen suuntaan tarkasteltaessa luvut vaihtelevat -0.16 ja 0.90 v\u00e4lill\u00e4. Vaikka\r\ntutkimuksessa ei l\u00f6ytynyt positiivista linkki\u00e4, tulokset osoittavat, ett\u00e4 yrityksi\u00e4 ei\r\nainakaan taloudellisesti rangaista korkeasta ymp\u00e4rist\u00f6vastuutuloksesta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Maria Eilola (makaeilo) on 2017-12-27 11:33:21.151855. 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.group@korppi.jyu.fi) on 2017-12-27T11:33:21Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201712274886.pdf: 1300653 bytes, checksum: a5b29175994a3d8cbe23f179f134146e (MD5)\r\nlicense.html: 4843 bytes, checksum: c542de18c649ccaaf27cbbea96dc0686 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-12-27T11:33:21Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201712274886.pdf: 1300653 bytes, checksum: a5b29175994a3d8cbe23f179f134146e (MD5)\r\nlicense.html: 4843 bytes, checksum: c542de18c649ccaaf27cbbea96dc0686 (MD5)\r\n Previous issue date: 2017", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (62 sivua)", "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": "eng", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "The link between corporate environmental performance and corporate financial performance", "language": null, "element": "title", "qualifier": null, "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-201712274886", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Yritysten ymp\u00e4rist\u00f6johtaminen", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Corporate Environmental Management", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.date.updated", "value": "2017-12-27T11:33:21Z", "language": "", "element": "date", "qualifier": "updated", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": "fi", "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20425", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritykset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tuloksellisuus", "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": "sosiaalinen vastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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