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[{"key": "dc.contributor.advisor", "value": "Lantto, Anna-Maija", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Korhonen, Laura Kristiina", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2024-05-02T10:19:37Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2024-05-02T10:19:37Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2024", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/94636", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 pro gradu- tutkielmassa tarkastellaan sek\u00e4 vertaillaan suomalaisten yksityis- ja valtio-omisteisten p\u00f6rssiyritysten vastuullisuusraportointia. Tutkimusaihetta tarkastellaan kahden tutkimuskysymyksen avulla; Mit\u00e4 yhti\u00f6t raportoivat vastuullisuusraporteillaan sek\u00e4 eroavatko teemat ja sis\u00e4ll\u00f6t omistajuudesta riippuen. Tutkielman teoriaosuudessa on k\u00e4yty l\u00e4pi yritysvastuuta vastuullisuusraportoinnin n\u00e4k\u00f6kulmasta sek\u00e4 millaista vastuullisuusraportointi on ollut suomalaisissa yrityksiss\u00e4 ja millaiset taustateoriat vaikuttavat vastuullisuusraportointiin. Monen eri teorian joukosta on esitelty tarkemmin legitimiteetti- sek\u00e4 sidosryhm\u00e4teoriat. N\u00e4iden lis\u00e4ksi teoriaosuudessa k\u00e4yd\u00e4\u00e4n l\u00e4pi valtio-omisteisuuden vaikutusta vastuullisuusraportointiin sek\u00e4 Global Reporting Initiative (GRI)- standardeja. Tutkielmaan on valittu kymmenen suomalaista yksityisomisteista sek\u00e4 kymmenen suomalaista valtio-omisteista p\u00f6rssiyrityst\u00e4. Tutkimusaineistona toimii kyseisten valittujen yritysten viimeisimpien vuonna 2023 julkaistut vastuullisuusraportit tilikaudelta 2022. Tutkimusaineistoa analysoidaan sis\u00e4ll\u00f6nanalyysimenetelm\u00e4n ja GRI- vastuullisuusraportointistandardien avulla.\nTutkimustuloksien perusteella sek\u00e4 valtio- ett\u00e4 yksityisomisteiset yritykset olivat raportoineet kaikista kolmesta vastuullisuuden p\u00e4\u00e4teemoista, joita ovat taloudellinen-, ymp\u00e4rist\u00f6- sek\u00e4 sosiaalinen vastuu. Yksityisomisteiset yritykset olivat raportoineet kattavammin vastuullisuuden indeksej\u00e4 kuin valtio-omisteiset yritykset. Valtio-omisteiset yritykset olivat raportoineet v\u00e4hiten taloudellisen vastuun alaista tietoa sek\u00e4 eniten ja l\u00e4hes yht\u00e4 paljon ymp\u00e4rist\u00f6- ja sosiaalisen vastuun alaista vastuullisuustietoa. Yksityisomisteiset yritykset olivat raportoineet v\u00e4hiten taloudellisen vastuun ja ymp\u00e4rist\u00f6vastuun alaista tietoa. Yksityisomisteisten yritysten vastuullisuusraporteilla korostui selke\u00e4sti sosiaalisen vastuun alaisen tiedon raportointi ylitse muiden teemojen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2024-05-02T10:19:37Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2024-05-02T10:19:37Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "62", "language": null, "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": "CC BY 4.0", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Vastuullisuusraportointi suomalaisissa yksityis- ja valtio-omisteisissa p\u00f6rssiyrityksiss\u00e4", "language": null, "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-202405023262", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master's 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\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "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.department", "value": "", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting and Corporate Finance", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi ja yritysrahoitus", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"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.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://creativecommons.org/licenses/by/4.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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