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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Weckman, Sanni", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-06-11T09:35:24Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-06-11T09:35:24Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2021", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/76449", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Yritysten vastuullisuus on koko ajan kasvava trendi ja se asettaa niin yrityksille kuin sijoittajillekin uusia odotuksia. Vastuullisuuden trendi on velvoittanut organisaatioita vastaamaan sidosryhmien tarpeisiin ja kest\u00e4v\u00e4n kehityksen raportointi on yleistynyt viime vuosina ymp\u00e4ri maailmaa. \nT\u00e4m\u00e4n pro gradu -tutkielman tavoitteena on tarkastella suomalaisten listayhti\u00f6iden vastuullisuusraportointia ja saada k\u00e4sitys siit\u00e4 millaista vastuullisuuden informaatiota vastuullisina pidetyt suomalaiset yritykset raportoivat ja miten se eroaa saman toimialan vertailuyrityksen vastuullisuusraportoinnista. Vastuullisuusraportteja tarkastellaan maailmanlaajuisesti tunnetuimman yritysvastuun viitekehyksen, Global Reporting Initiativen, standardien perusteella ja vastuullisuusinformaation laatua tarkastellaan raportoitujen vastuullisuuden tavoitteiden, arvojen, k\u00e4yt\u00e4nteiden ja mittareiden perusteella.\nTutkielman aineistona k\u00e4ytet\u00e4\u00e4n 12 suomalaisen osakeyhti\u00f6n julkisia vastuullisuusraportteja, jotka ovat joko erillisi\u00e4 julkaisuja tai osana vuosikertomusta, kirjanpidollisia tunnuslukuja sek\u00e4 tiettyj\u00e4 osavuosikatsauksia. Tutkielman tavoitteena oli saada aineistoon kuuden vastuullisena pidetyn yrityksen vastuullisuusraportit sek\u00e4 n\u00e4ille yrityksille samalta toimialalta valittujen vertailuyritysten vastuullisuusraportit. Lis\u00e4ksi tutkielmassa tarkastellaan n\u00e4iden yritysten menestyst\u00e4 osakemarkkinoilla markkinoiden kohdatessa maailmanlaajuisen kriisin, Covid-19-pandemian. Jotta vastuullisuuden raportoinnista kriisiaikana saataisiin hyv\u00e4 kuva, tarkastellaan my\u00f6s yritysten osavuosikatsauksia pandemian alkuaikoina.\nTutkielmassa tuli ilmi, ett\u00e4 vastuullisen mielikuvan luoneen yrityksen tai jonkin vastuullisuustunnustuksen saaneen yrityksen raportointi ei v\u00e4ltt\u00e4m\u00e4tt\u00e4 eroa samalta toimialalta valitun vertailuyrityksen vastuullisuusinformaation laadun kannalta kovinkaan paljon, vaan yrityksen toimiala ja toimintaymp\u00e4rist\u00f6 ja sen luomat haasteet muokkaavat raportoivan yrityksen tuottamaa vastuullisuusinformaatiota. Yrityksen vastuullisuus ei my\u00f6sk\u00e4\u00e4n vaikuta osakekurssien kriisinsietokykyyn pandemian horjuttaessa markkinoita.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-06-11T09:35:24Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-06-11T09:35:24Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "85", "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": "vastuullinen sijoittaminen", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "GRI", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Vastuullisena pidettyjen suomalaisten osakeyhti\u00f6iden vastuullisuusraportointi ja Covid-19-pandemian vaikutus vastuullisuuden raportointiin", "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-202106113656", "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": "COVID-19", "language": null, "element": "subject", "qualifier": "yso", "schema": 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