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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Juolahti, Julia", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-03-08T07:06:07Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-03-08T07:06:07Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/85890", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Yhteiskuntavastuun merkitys on kasvanut viime vuosien aikana ja yrityksilt\u00e4 odotetaan yh\u00e4 enemm\u00e4n vastuullisia toimia. Vaikka veroja ei perinteisesti ole mielletty osaksi yritysvastuuta, niiden merkitys osana vastuullisuusraportointia on kasvanut. T\u00e4m\u00e4n Pro Gradu -tutkielman tarkoituksena oli analysoida, miten verovastuullisuusraportointi n\u00e4kyy suomalaisten monikansallisten yhti\u00f6iden raportoinnissa ja kuinka laajaa raportointi on. Lis\u00e4ksi tutkielman tarkoituksena on arvioida, miten ajankohtainen s\u00e4\u00e4ntely n\u00e4kyy yritysten verovastuullisuusraportoinnissa. Aihe on ajankohtainen, sill\u00e4 verovastuullisuuteen liittyv\u00e4 ohjeistus ja s\u00e4\u00e4ntely ovat lis\u00e4\u00e4ntyneet viime vuosina. Lis\u00e4ksi yh\u00e4 useampi yritys julkaisee verovastuullisuustietojaan osana vastuullisuusraportointiaan.\nKansainv\u00e4linen liiketoiminta lis\u00e4\u00e4 haasteita verotuksen kent\u00e4ll\u00e4 ja n\u00e4in ollen my\u00f6s alttius aggressiiviselle verosuunnittelulle kasvaa. T\u00e4m\u00e4 korostaa yritysten tarvetta luotettavuuden lis\u00e4\u00e4miselle, jota voidaan edist\u00e4\u00e4 esimerkiksi kattavan verovastuullisuusraportoinnin avulla.\nTutkimus toteutettiin laadullisena tutkimuksena. Aineistona k\u00e4ytettiin yritysten verovastuullisuutta k\u00e4sittelevi\u00e4 raportteja, joista esiin nousseet aiheet teemoiteltiin ja tyypiteltiin. Tutkimusyritysten raportoinnissa k\u00e4siteltiin erilaisia verovastuullisuuteen liittyvi\u00e4 teemoja, kuten aggressiivista verosuunnittelua, veroparatiiseja sek\u00e4 verojalanj\u00e4lkiraportointia. Tutkimuksen tulokset osoittivat, ett\u00e4 verovastuullisuusaiheista raportoiminen vaihtelee suuresti yritysten v\u00e4lill\u00e4. Raportointik\u00e4yt\u00e4nn\u00f6t eiv\u00e4t ole vakiintuneita, mink\u00e4 vuoksi raportoinnissa esiintyi eroavaisuuksia sis\u00e4ll\u00f6llisesti sek\u00e4 my\u00f6s raportointilaajuuden osalta. Tutkimuksen yrityksist\u00e4 59 prosenttia raportoi verovastuullisuudestaan v\u00e4hint\u00e4\u00e4n kohtuullisella tasolla, kun taas 41 prosentilla vero-vastuullisuuteen liittyv\u00e4 raportointi oli melko v\u00e4h\u00e4ist\u00e4 tai olematonta. Erityisesti niiden yritysten, joiden raportointi ei ollut kovin vahvalla tasolla, olisi t\u00e4rke\u00e4\u00e4 kiinnitt\u00e4\u00e4 enemm\u00e4n huomiota verovastuullisuusraportointiin, sill\u00e4 tietojen avoimuus lis\u00e4\u00e4 luottamusta ja vahvistaa sidosryhmien ja yritysten v\u00e4list\u00e4 suhdetta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-03-08T07:06:06Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-03-08T07:06:07Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "66", "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": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "verovastuullisuusraportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "verojalanj\u00e4lki", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Veroraportointi osana suomalaisten monikansallisten yhti\u00f6iden yhteiskuntavastuuraportointia", "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-202303082051", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "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.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "restrictedAccess", "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": "yhteiskuntavastuu", "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": "verotus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yritysvastuu", "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.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://kirjasto.jyu.fi/collections/archival-workstation).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://kirjasto.jyu.fi/kokoelmat/arkistotyoasema..", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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