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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Yli-Antola, Emilia", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-06-28T05:59:31Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-06-28T05:59:31Z", "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/123456789/76850", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Yritysvastuuraportointi on ajankohtainen ja yhteiskunnallisesti t\u00e4rke\u00e4 aihe, jonka merkitys tiedostetaan organisaatiossa kansainv\u00e4lisesti. T\u00e4ss\u00e4 tutkimuksessa tutustutaan suurten suomalaisten yritysten yritysvastuuraportoinnin toteuttamiseen ja sosiaalisen vastuun painotuksiin kirjoitushetkell\u00e4 tuoreimman aineiston pohjalta. Tavoitteena on l\u00f6yt\u00e4\u00e4 yritysten julkaisuista yht\u00e4l\u00e4isyyksi\u00e4, merkitt\u00e4vi\u00e4 eroja tai toistuvia malleja, ja luoda niiden kautta informatiivinen katsaus vastuuraportoinnin k\u00e4yt\u00e4nteisiin vuonna 2021.\n\nAihetta l\u00e4hestyt\u00e4\u00e4n yritysvastuun ja vastuuraportoinnin teorioiden pohjalta. Yritysvastuu tarkoittaa toiminnan sosiaalisten, taloudellisten ja ymp\u00e4ris- t\u00f6llisten vaikutusten tiedostamista ja huomioimista, sek\u00e4 pyrkimyst\u00e4 kest\u00e4v\u00e4n kehityksen mukaiseen liiketoimintaan pitk\u00e4ll\u00e4 aikav\u00e4lill\u00e4. Organisaatiot jakavat n\u00e4ist\u00e4 ponnisteluista tietoa vastuuraportoinnilla, jonka toteuttamisen avuksi on kehitetty lukuisia ohjeistoja. Kansainv\u00e4linen Global Reporting Initiative on ra- portointiohjeistoista suurin, tunnetuin ja k\u00e4ytetyin. GRI pyrkii vastuuraportoin- nin yleistett\u00e4vyyden, uskottavuuden ja vertailukelpoisuuden parantamiseen ja ohjeistaa yrityksi\u00e4 raportointiprosessissa ja sosiaalisen, taloudellisen ja ymp\u00e4rist\u00f6llisen tiedon jakamisessa.\n\nTutkimus on toteutettu analysoimalla 25 eri toimiloilla operoivan organi- saation yritysvastuun julkaisuja, eli erillisi\u00e4 yritysvastuuraportteja, yhdistetyn vuosiraportin vastuuosioita ja GRI-indeksiliitteit\u00e4. Aineistoa tutkitaan laadullisen sis\u00e4ll\u00f6nanalyysin keinoin ja eritell\u00e4\u00e4n kuvailun ja taulukoinnin avulla. Tuloksena havaitaan, ett\u00e4 vaikka kaikkien tutkittavien yritysten vastuujulkaisut eroavat toisistaan vastuutiedon m\u00e4\u00e4r\u00e4n suhteen, pysyv\u00e4t raporttien sis\u00e4ll\u00f6t, rakenteet ja painotukset hyvin vastaavanlaisina dokumentin muodosta, laissa velvoitetusta raportointipakosta tai yrityksen toimialasta riippumatta. Voidaan siis todeta, ett\u00e4 suomalaisten yritysten kontekstissa on n\u00e4ht\u00e4vill\u00e4 sosiaalisen vastuun raportoinnin yhten\u00e4inen trendi.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2021-06-28T05:59:30Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-06-28T05:59:31Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "80", "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": "yritysvastuuraportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Sosiaalisen yritysvastuun raportointi suurissa suomalaisissa yrityksiss\u00e4 vuonna 2021", "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-202106284042", "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": "yritysvastuu", "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": "Global Reporting Initiative", "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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