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[{"key": "dc.contributor.advisor", "value": "M\u00e4kel\u00e4, Marileena", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Kulta, Lilli", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-05-16T06:09:04Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-05-16T06:09:04Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2022", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/81066", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Biodiversiteetin v\u00e4heneminen on yksi aikamme suurimmista ymp\u00e4rist\u00f6haasteista. Yritykset ovat edesauttaneet luonnon monimuotoisuuden v\u00e4henemist\u00e4 toimillaan. T\u00e4ten on t\u00e4rke\u00e4\u00e4 lis\u00e4t\u00e4 yritysten vastuullisuutta ottamalla biodiversiteetti paremmin huomioon raportoimalla siit\u00e4. T\u00e4m\u00e4n tutkielman tavoitteena on valaista yritysten biodiversiteettiraportoinnin sis\u00e4lt\u00f6\u00e4 vastuullisuusraportoinnissa analysoimalla edell\u00e4k\u00e4vij\u00e4yrityksi\u00e4. Aikaisempi tutkimus yritysten biodiversiteettiraportoinnista osoittaa, ett\u00e4 raportointi on ollut rajallista ja biodiversiteettiraportoinnin yksityiskohtaisessa sis\u00e4ll\u00f6ss\u00e4 on tutkimuspuutteita. Biodiversiteettiraportoinnin analysoinnissa on yleisesti k\u00e4ytetty sidosryhm\u00e4-, legitimiteetti- ja instituutioteorioita, joita on kritisoitu liiallisesta suppeudesta. T\u00e4st\u00e4 syyst\u00e4 tutkielmassa tarkasteltiin monitasoisen n\u00e4k\u00f6kulman (Multi-level perspective) hy\u00f6dyllisyytt\u00e4 vaihtoehtoisena teoreettisena viitekehyksen\u00e4 uusien vastuullisuusraportoinnin aiheiden analysointiin, sill\u00e4 se tarjoaa kokonaisvaltaisemman l\u00e4hestymistavan. T\u00e4m\u00e4 tutkielma perustuu Corporate Knightsin Global 100 Most Sustainable Corporations -luokituksen 50 parhaan yrityksen yritysvastuuraporteista ker\u00e4ttyihin tietoihin k\u00e4ytt\u00e4en sis\u00e4lt\u00f6analyysi\u00e4. T\u00e4ss\u00e4 tutkielmassa havaittiin, ett\u00e4 biodiversiteettiraportointi on viel\u00e4 alkuvaiheessa, sill\u00e4 biodiversiteettiin liittyvien tietojen vaihtelevuus oli suurta. Tutkielmassa tunnistettiin kolme erilaista biodiversiteetti\u00e4 koskevien raportoitujen tietojen p\u00e4\u00e4luokkaa, niiden alakategoriat ja kunkin kategorian yksityiskohtainen sis\u00e4lt\u00f6 sek\u00e4 luokkien v\u00e4linen suhde. Kolme p\u00e4\u00e4luokkaa ovat vaikutusten arviointi biodiversiteettiin, vaikutusten hallinta ja biodiversiteetin suojelu tuotteena tai palveluna. N\u00e4in ollen yritykset ovat omien vaikutustensa mittaamisen ja minimoimisen lis\u00e4ksi alkaneet kasvattaa biodiversiteettik\u00e4denj\u00e4lke\u00e4\u00e4n. T\u00e4m\u00e4 tutkielma t\u00e4ytt\u00e4\u00e4 tutkimusaukon ja laajentaa ymm\u00e4rryst\u00e4 maailman vastuullisimpien yritysten k\u00e4ytt\u00e4mien erilaisten biodiversiteetti\u00e4 koskevien tietojen yksityiskohtaisesta sis\u00e4ll\u00f6st\u00e4 vastuullisuusraportoinnissa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Biodiversity loss has been identified as one of the biggest environmental challenges of our time. As companies have been a major driver of biodiversity loss, it is important to increase corporate accountability on biodiversity via accounting for biodiversity. The prior research on corporate biodiversity reporting has pointed out that for the large extent the reporting is limited and there is a research gap on the detailed content of the biodiversity disclosures. The aim of this thesis is to shed light on the content of corporate biodiversity disclosures in sustainability reporting by analysing the pioneer companies in sustainability. The common theories used in analysing biodiversity reporting, including stakeholder, legitimacy and institutional theories, are criticised for their isolated nature. Hence, usefulness of multi-level perspective as an alternative theoretical framework for analysing emerging corporate sustainability disclosures was discussed in the context of biodiversity disclosures as it provides a more holistic approach. This thesis is based on data obtained from corporate sustainability reports of the top 50 companies in the Global 100 Most Sustainable Corporations rating by the Corporate Knights, using content analysis as the research method. The finding of this thesis is that biodiversity reporting is still in early stages as the variety of biodiversity disclosures is high among the companies. Three different main categories of biodiversity disclosures, their sub-categories and the detailed content of each category as well as the relationship between categories were discovered. The main three categories are biodiversity impact assessment, biodiversity impact management, and biodiversity protection as a product or service. Hence, the companies in addition to measuring and minimising their own impacts have also started to increase their biodiversity handprint. This thesis fills the research gap and broadens the understanding regarding the detailed content of the different biodiversity disclosures used by the most sustainable companies in the world.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2022-05-16T06:09:04Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-05-16T06:09:04Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "61", "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": "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.subject.other", "value": "disclosure", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "sustainability reporting", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Emergence of biodiversity disclosures to the regime of corporate reporting : review of current approaches", "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-202205162703", "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": "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": "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": "20425", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sis\u00e4ll\u00f6nanalyysi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "biodiversiteetti", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritykset", "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": "yritysvastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "content analysis", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "biodiversity", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "enterprises", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sustainable development", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "corporate responsibility", "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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