| fullrecord |
[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Leikonen, Nea", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-05-30T05:05:16Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-05-30T05:05:16Z", "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/123456789/81327", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n tutkielman tavoitteena on tarkastella, onko vastuuluokituksella yhteytt\u00e4 yrityksen taloudelliseen suorituskykyyn, jota on mitattu kokonaisp\u00e4\u00e4oman tuoton sek\u00e4 osaketuoton kautta. Yritysvastuulla tarkoitetaan kokonaisvaltaista prosessia, johon kuuluu vastuullisen toiminnan omaksuminen taloudellisesta, sosiaalisesta sek\u00e4 ymp\u00e4rist\u00f6llisest\u00e4 n\u00e4k\u00f6kulmasta jokaisella liiketoiminnan osa-alueella. Yritysvastuu on noussut t\u00e4rke\u00e4ksi aiheeksi ja arvoksi yhteiskunnassa ja my\u00f6s suurin osa tutkimuksista olettaa vastuullisuudella olevan positiivinen vaikutus yrityksen talouteen. Yritysvastuun arviointi ja yritysvastuuluokituksen m\u00e4\u00e4ritt\u00e4minen ovat palveluita, joita tuottavat usein my\u00f6s yksityiset palveluntarjoajat. Vastuullisuusluokitus koostuu yrityksen taloudellisesta, sosiaalisesta ja ymp\u00e4rist\u00f6llisest\u00e4 vastuusta ja se ilmaistaan usein joko symbolisesti tai k\u00e4ytt\u00e4m\u00e4ll\u00e4 numeerista asteikkoa.\nT\u00e4m\u00e4 tutkimus oli luonteeltaan kvantitatiivinen eli m\u00e4\u00e4r\u00e4llinen ja se toteutettiin lineaarisen regressioanalyysin avulla IBM SPSS -ohjelmistolla. Tutkimusaineisto koostui 443 listatusta pohjoismaisesta yhti\u00f6st\u00e4 ja aineisto oli haettu Refinitiv Eikonin tietokannasta.\nT\u00e4m\u00e4n tutkimuksen tulokset indikoivat siit\u00e4, ettei yritysvastuuluokituksella ole positiivista suhdetta yrityksen taloudelliseen suorituskykyyn. Suurimmassa osassa tutkimuksista on havaittu positiivinen yhteys, mutta t\u00e4ss\u00e4 tutkimuksessa ESG-pisteytyksell\u00e4 ei havaittu regressiomalleissa tilastollista merkitsevyytt\u00e4 ja tuotevastuun yhteys (korrelaatio) oli taas osaketuoton osalta negatiivinen. N\u00e4m\u00e4 tulokset eroavat \nuseimmista tutkimustuloksista ja ovat t\u00e4ten ristiriidassa yleisen olettamuksen kanssa. Pelk\u00e4st\u00e4\u00e4n t\u00e4m\u00e4n tutkimuksen perustella ei kuitenkaan voida tehd\u00e4 yleistett\u00e4vi\u00e4 johtop\u00e4\u00e4t\u00f6ksi\u00e4, eik\u00e4 t\u00e4ten t\u00e4m\u00e4 tutkimus pysty vahvistamaan luotettavasti yritysvastuun vaikutusta yrityksen taloudelliseen suorituskykyyn. Ristiriitaisiin ja \neroaviin tuloksiin vaikuttavat monenlaiset eri tekij\u00e4t. Yksi merkitt\u00e4vin haaste tutkimusaiheelle on esimerkiksi yritysvastuun moniulotteinen luonne, jolle ei ole olemassa universaalia mittaria.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2022-05-30T05:05:16Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-05-30T05:05:16Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "93", "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.subject.other", "value": "yritysvastuuluokitus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "taloudellinen suorituskyky", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "ei-taloudellinen informaatio", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Yritysvastuuluokituksen vaikutus listattujen pohjoismaisten yhti\u00f6iden taloudelliseen suorituskykyyn", "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-202205302950", "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": "vastuullisuus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "regressioanalyysi", "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"}]
|