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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": "Teittinen, Harri", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-06-13T07:39:36Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-06-13T07:39:36Z", "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/123456789/81660", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tiivistelm\u00e4\nVastuullisuutta ja siihen liittyv\u00e4\u00e4 raportointia koskevia velvoitteita yrityksi\u00e4 kohtaan kiristet\u00e4\u00e4n sek\u00e4 lains\u00e4\u00e4d\u00e4nn\u00f6n ett\u00e4 arvoketjujen odotusten vuoksi. Resurssien ja osaamisen erot n\u00e4kyv\u00e4t kest\u00e4vien liiketoimintamallien omaksumisessa pk-yritysten ja suuryritysten v\u00e4lill\u00e4. Suurin osa yritysvastuuraportointiin suunnitelluista ty\u00f6kaluista on kehitetty suuryritysten n\u00e4k\u00f6kulmasta ja n\u00e4iden ty\u00f6kalujen soveltaminen pk-yrityksiss\u00e4 on haastavaa resurssien ja puuttuvan asiantuntemuksen vuoksi. Lis\u00e4ksi ulkoinen paine raportointiin ja kest\u00e4v\u00e4\u00e4n liiketoimintaan on pienempi pk-sektorilla.\n\nT\u00e4m\u00e4n tutkimuksen teoreettinen viitekehys koostuu aikaisemmista tutkimuksista, jotka liittyv\u00e4t yritysten vastuullisuusraportointiin, pk-yrityksiin ja GRI-viitekehykseen. T\u00e4m\u00e4 tutkimus on laadullinen ja siin\u00e4 k\u00e4ytet\u00e4\u00e4n rakentavaa tutkimusotetta. Tutkimus toteutettiin haastattelemalla suomalaisen pk-sektorin asiantuntijaorganisaation johtoryhm\u00e4n j\u00e4seni\u00e4.\n\nTutkimuksen tavoitteena on saada selville yrityksen n\u00e4kemys maailmanlaajuisesti vastuullisuusraportointiin k\u00e4ytetyn GRI-standardiston tietopyynn\u00f6ist\u00e4 sek\u00e4 niiden relevanssista Suomen pk-sektorin asiantuntijaorganisaatiossa vastuullisuusraportointiin liittyen. K\u00e4yt\u00e4nn\u00f6n tasolla tutkimuksen tavoitteena on luoda yksinkertaistettu viitekehys ja ty\u00f6kalu suomalaisten pk-sektorin asiantuntijaorganisaatioiden ensivaiheen vastuullisuusajattelulle sek\u00e4 vastuullisuusraportoinnille.\n\nTutkimustulosten ja aikaisempien tutkimusten perusteella lopullisesta viitekehyksest\u00e4 poissuljettiin tietopyynt\u00f6j\u00e4, joiden katsottiin olevan ep\u00e4olennaisia suomalaisen pk-sektorin asiantuntijaorganisaatiolle. N\u00e4it\u00e4 olivat tietopyynn\u00f6t, joissa pyydettyjen tietojen ker\u00e4\u00e4minen tai koostaminen on yhti\u00f6lle haasteellista, tiedonhankkimisen aiheuttamien kustannusten kasvu on liian suuri suhteessa saataviin hy\u00f6tyihin, tiedot tuodaan julki yhti\u00f6n muussa raportoinnissa, tiedon oletetaan olevan kansallisen lains\u00e4\u00e4d\u00e4nn\u00f6n mukaan asianmukaisesti hoidettu ja valvottu tai tiedon katsotaan olevan konsernin sis\u00e4inen asia. Lopulliseen raportointi viitekehykseen j\u00e4i tutkituista 148 tietopyynn\u00f6st\u00e4 ja 631 raportointivaatimuksesta 56 tietopyynt\u00f6\u00e4 ja 77 raportointivaatimusta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Abstract\nSustainability and related reporting obligations for companies are being tightened due to both legislation and the expectations of value chains. Differences in resources and expertise are reflected in the adoption of sustainable business models between SMEs and large companies. Most of the tools designed for corporate sustainability reporting have been developed from the perspective of large companies and the application of these tools in SMEs is challenging due to resources and lack of expertise. In addition, external pressures on reporting and sustainable business are less in the SME sector.\n\nThe theoretical framework of this study consists of previous studies related to corporate sustainability reporting, SMEs and the GRI framework. This study is qualitative and uses a constructive research approach. The research was conducted by interviewing executive team of the knowledge organization that operates in Finnish SME sector.\n\nAim of the study is to find out the company's view of the globally used GRI standard\u2019s disclosures from the point of view of their relevance for sustainability reporting in the Finnish SME sector knowledge organization. On a practical level the research aims to create a simplified framework and tool for Finnish SME knowledge organizations\u2019 initial sustainability reporting and responsibility thinking.\n\nBased on the results of this study and previous studies, disclosures that were considered irrelevant were excluded from the final reporting framework. These were disclosures where the collection or compilation of the requested information is challenging for the company, the increase in the cost of obtaining the information is too high in relation to the benefits, the information is disclosed in other reporting, the information is assumed to be properly managed and controlled under national law. Of the 148 disclosures and 631 reporting requirements examined in the GRI framework, 56 disclosures and 77 reporting requirements remained in the final reporting framework.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2022-06-13T07:39:36Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-06-13T07:39:36Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "79", "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": "sustainability", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "sustainability reporting", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "GRI", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "SME", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Modeling a first-stage sustainability reporting framework for Finnish SME sector knowledge organizations", "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-202206133269", "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": "Global Reporting Initiative", "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": "pienet ja keskisuuret yritykset", "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": "responsibility (properties)", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "small and medium-sized enterprises", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "reporting", "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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