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[{"key": "dc.contributor.advisor", "value": "Onkila, Tiina", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Nelimarkka, Mia", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-03-24T06:37:56Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-03-24T06:37:56Z", "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/123456789/86108", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Luonnon tuottamat ekosysteemipalvelut ovat elint\u00e4rkeit\u00e4 ihmiselle ja niiden tuottaminen muilla tavoin on kallista, hankalaa sek\u00e4 joissain tapauksissa my\u00f6s mahdotonta. Kuitenkin ilmastonmuutos ja luontokato uhkaavat juuri luonnon p\u00e4\u00e4omaa joka n\u00e4it\u00e4 palveluita ihmiselle ilmaiseksi tuottaa. Tapamme tuottaa ja kuluttaa hy\u00f6dykkeit\u00e4 on merkitt\u00e4v\u00e4ss\u00e4 roolissa sek\u00e4\nongelman muodostumisessa ett\u00e4 sen ratkaisussa, mutta tapaamme mitata mm. taloudellista kehityst\u00e4 on kritisoitu l\u00e4hinn\u00e4 tukevan ongelman muodostumista. Pro gradu v\u00e4itt\u00e4\u00e4, ett\u00e4 yritysten tapa toimia on yksi luonnon p\u00e4\u00e4oman arvon s\u00e4ilymisen kannalta oleva keskeinen tekij\u00e4, mutta tapamme mitata yrityksen kest\u00e4vyytt\u00e4 ja kehityst\u00e4 ei tue riitt\u00e4v\u00e4sti ongelmien ratkaisua. Yksi perustekij\u00f6ist\u00e4 josta on kiistelty, on ajatus siit\u00e4 onko taloudellinen toimintamme osa luonnon suurempaa systeemi\u00e4 ja luoko luonto silloin rajoja my\u00f6s yrityksen toiminnalle. Vuonna 2021 julkaistu Dasgupta Review l\u00e4htee\nt\u00e4st\u00e4 ajatuksesta perustuen Barrett et al. (2020) luomaan impact inequality-formulaan sek\u00e4 Rockstrom et al. (2009) kehitt\u00e4m\u00e4\u00e4n ajatukseen planetaarisista rajoista. Yhteens\u00e4 n\u00e4m\u00e4 julkaisut n\u00e4ytt\u00e4isiv\u00e4t luovan rajapintoja, jolloin luonnon p\u00e4\u00e4oman arvo muuttuu. Pro gradu l\u00e4hteekin m\u00e4\u00e4rittelem\u00e4\u00e4n yrityksen kest\u00e4vyytt\u00e4 taseen kautta sill\u00e4 perusajatuksella,\nett\u00e4 kun luonnon p\u00e4\u00e4oman arvo muuttuu yrityksen toiminnan johdosta, my\u00f6s yrityksen toiminnan kest\u00e4vyys muuttuu.\nP\u00e4\u00e4m\u00e4\u00e4r\u00e4n\u00e4 Pro gradussa on muodostaa tase\u2013 Biosf\u00e4\u00e4rivaikutusten Tase \u2013 jossa tarkastelun kohteena ovat taseen nelj\u00e4n p\u00e4\u00e4ryhm\u00e4n muodostuminen: varat, saatavat, velat ja oma p\u00e4\u00e4oma sek\u00e4 n\u00e4iden v\u00e4liset yhteydet. Vaikka muodostetun taseen todetaan voivan tuovan lis\u00e4arvoa yrityksen kest\u00e4vyyden mittaamisessa ja seurannassa erityisesti silt\u00e4 kannalta, kuinka kaukana yrityksen toiminta on m\u00e4\u00e4ritellyst\u00e4 kest\u00e4vyydest\u00e4, todetaan my\u00f6s ett\u00e4 taseen muodostamiseen k\u00e4ytetyt ty\u00f6kalut eiv\u00e4t ole ongelmattomia, niiss\u00e4 on useita haasteita, eiv\u00e4tk\u00e4 ne pysty ratkaisemaan kaikkia todettuja ongelmia.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Ecosystem services are vital for humans and producing them in other ways is expensive, problematic, and in some cases even impossible. However, climate change and loss of nature threaten the natural capital which provides these services to humans. The way we produce and consume commodities plays a significant role in both the formation of the problem and\nits solution, but the way we measure e.g. economic development has been criticized for supporting mainly the formation of the problem. The master's thesis claims that the way corporations operate is one of the key factors in terms of maintaining the value of natural capital, but our way of measuring a corporate sustainability and development does not sufficiently support the solutions. One of the fundamental factors that has been debated is the idea of whether our economic activity is part of nature's larger system, and whether nature then also creates limits for the corporation's activity. The Dasgupta Review (2021) starts from this idea based on the impact inequality formula created by Barrett et al., (2020) and the idea Rockstrom et al. (2009) develop on planetary boundaries. Together, these publications seem to create interfaces whereby the value of natural capital changes. Master\u2019s thesis sets out to define the corporate sustainability through the balance sheet with the basic idea that when the value of natural capital changes due to the corporation's operations, the sustainability of the corporation's operations also changes. The goal of the Master's thesis is to create a balance sheet \u2013 Biosphere Impact Balance sheet \u2013 in which the formation of four main groups of the balance sheet are examined: assets, receivables, liabilities, equity, and the connections between them. Although it is found that the created balance sheet can bring added value in measuring and monitoring the corporation's sustainability, especially from the point of view of how far the corporation's operations are from the defined sustainability, it also notes that the tools used to create the balance sheet are not without problems. There are several challenges for using them and not all the problems identified can be solved.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-03-24T06:37:56Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-03-24T06:37:56Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "76", "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": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "Biosphere Impact Balance sheet", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "BIBs", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "corporate sustainability", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "strong sustainability", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Biosphere Impact Balance sheet : measuring corporate sustainability in bounded economy", "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-202303242257", "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.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "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": "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": "taseet (kirjanpito)", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ymp\u00e4rist\u00f6vastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "biosf\u00e4\u00e4ri", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "enterprises", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": 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