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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Tani, Elina", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-03-23T08:15:58Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-03-23T08:15:58Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/68269", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Yritysvastuun hallinnointi on merkitt\u00e4v\u00e4ss\u00e4 osassa yrityksen ulkoista raportointia, sill\u00e4 yhteiskunnan ja sidosryhmien odotukset kattavalle tiedonsaannille ovat lis\u00e4\u00e4ntyneet globaalien megatrendien, kuten ilmastonmuutoksen ja v\u00e4est\u00f6nkasvun johdosta. Yritysvastuu kattaa kolme osa-aluetta: taloudellisen, ymp\u00e4rist\u00f6llisen sek\u00e4 sosiaalisen n\u00e4k\u00f6kulman, toisinaan siihen on yhdistetty nelj\u00e4nten\u00e4 my\u00f6s hallinnollinen ulottuvuus. Yleisesti ottaen sosiaalinen ulottuvuus on saanut tutkimuksissa ja k\u00e4yt\u00e4nn\u00f6ss\u00e4 ulottuvuuksista v\u00e4hiten huomiota.\n Yritysvastuun raportointia varten on kehitetty useita viitekehyksi\u00e4, joista tunnetuin ja k\u00e4ytetyin maailmanlaajuisesti on Global Reporting Initiative -standardi. GRI m\u00e4\u00e4rittelee yritysvastuun raportoinnin kannalta olennaiset asiat, ja sen tavoitteena on parantaa raporttien laatua, hy\u00f6dynnett\u00e4vyytt\u00e4 sek\u00e4 tavoittaa sidosryhmien odotukset paremmin keskitt\u00e4m\u00e4ll\u00e4 raportointi yritystoiminnan kannalta olennaisiin teemoihin. Sidosryhmien n\u00e4k\u00f6kulman huomioiminen onkin ensiarvoisen t\u00e4rke\u00e4\u00e4, sill\u00e4 sidosryhm\u00e4t on tunnistettu raporttien ensisijaisiksi hy\u00f6dynt\u00e4jiksi. Yritysvastuutietoa voidaan hy\u00f6dynt\u00e4\u00e4 esimerkiksi vastuullisen sijoittamisen p\u00e4\u00e4t\u00f6ksenteon tukena. \n Tutkimus kohdistettiin 28:n suomalaisen yrityksen yritysvastuun sosiaalisen ulottuvuuteen ja raportoinnin onnistumiseen suhteessa sidosryhmien odotuksiin. Sosiaalista ulottuvuutta arvioitiin GRI:n m\u00e4\u00e4rittelem\u00e4n nelj\u00e4n n\u00e4k\u00f6kohdan mukaan: henkil\u00f6st\u00f6 ja ty\u00f6olosuhteet, ihmisoikeudet, yhteiskunta sek\u00e4 tuotevastuu. Tulosten mukaan yritykset raportoivat kattavammin henkil\u00f6st\u00f6\u00f6n liittyvist\u00e4 tekij\u00f6ist\u00e4 ja p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti v\u00e4hiten ihmisoikeuksista. Tuotevastuu korostuu erityisesti toimialoilla, joiden lopputuotteet p\u00e4\u00e4tyv\u00e4t kuluttajille, kuten vaate- tai elintarvikealalla. Huomionarvoista on, ett\u00e4 vaikka GRI-standardin tavoitteena on lis\u00e4t\u00e4 raporttien vertailukelpoisuutta ja vaikka kaikki raportit on tehty samaa, GRI:n G4-ohjeistoa hy\u00f6dynt\u00e4en, ovat tulokset toimialasta riippuen hyvin erilaisia. P\u00e4\u00e4asiassa sidosryhmien odotukset toteutuvat kohtalaisen hyvin, mutta lis\u00e4\u00e4 tietoja kaivattaisiin esimerkiksi ty\u00f6ehtosopimusten noudattamisesta, lakoista ja ihmisoikeuksien, kuten turvallisuuden toteutumisesta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2020-03-23T08:15:58Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-03-23T08:15:58Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "117", "language": "", "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": "vastuullisuusraportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "CSR", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "GRI-ohjeisto", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "sis\u00e4ll\u00f6nanalyysi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Yritysten sosiaalinen vastuu : toimialakohtaiset raportointik\u00e4yt\u00e4nn\u00f6t ja sidosryhmien odotukset", "language": "", "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-202003232497", "language": "", "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.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "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": null, "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": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "Global Reporting Initiative", "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": "sidosryhm\u00e4t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "raportointi", "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": "sosiaalinen vastuu", "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": "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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