What is best for Esther? Building improvement coaching capacity with and for users in health and social Care-A case study

While coaching and customer involvement can enhance the improvement of health and social care, many organizations struggle to develop their improvement capability; it is unclear how best to accomplish this. We examined one attempt at training improvement coaches. The program, set in the Esther Network for integrated care in rural Jonkoping County, Sweden, included eight 1-day sessions spanning 7 months in 2011. A senior citizen joined the faculty in all training sessions. Aiming to discern which elements in the program were essential for assuming the role of improvement coach, we used a case-study design with a qualitative approach. Our focus group interviews included 17 informants: 11 coaches, 3 faculty members, and 3 senior citizens. We performed manifest content analysis of the interview data. Creating will, ideas, execution, and sustainability emerged as crucial elements. These elements were promoted by customer focusembodied by the senior citizen trainershared values and a solution-focused approach, by the supportive coach network and by participants' expanded systems understanding. These elements emerged as more important than specific improvement tools and are worth considering also elsewhere when seeking to develop improvement capability in health and social care organizations.

A Study of Environmental Disclosures in the European Oil and Gas Industry : With Reference to the Global Reporting Initiative

Background and Problem: Sustainability reporting is a growing trend in the society. One of the most exposed industries to environmental matters is the oil and gas industry, which commit to sustainability reporting in order to deal with the industry’s destructive operations. The Global Reporting Initiative (GRI) provides voluntary guidelines in sustainability reporting, which increase transparency for the company’s stakeholders. However, it is controversial that the oil and gas industry put a great effort into sustainability reporting even though the industry is environmentally destructive. This gap is interesting to investigate and will contribute to the academic discussion. Therefore, this thesis will focus on the sustainability reporting in the oil and gas industry and to what extent the industry actually discloses material environmental information about their operations. Purpose: The purpose of this thesis is to examine how the sustainability reporting has changed in the oil and gas industry in Europe. This is performed from a stakeholder perspective. Further, it aims to investigate how oil and gas companies have followed the GRI guidelines and how the reporting has changed over time. Method: A quantitative method is used in order to answer the research questions. The data sample is based on oil and gas companies reporting according to the GRI framework during year 2012 to year 2014. The empirical data is gathered from the studied companies’ environmental category in their sustainability reports. Further, a content analysis technique, with a coding scheme, was set up to interpret and analyse the information. To enable an easy overview of the findings, the relevant data is presented in tables and diagrams. Empirical Findings and Conclusion: The majority of the studied companies have increased their level of compliance in the environmental category. Although, the majority of the companies have increased their reporting, the compliance level differs between the companies. The most reported sectors are the; “Water”, “Biodiversity”, “Emissions”, “Effluents and Waste”, “Compliance”, and “Overall”. Further, the empirical findings show that there is an overall increase in the amount of disclosed information per indicator. The conclusion of this thesis is that the environmental disclosures have increased in the oil and gas industry from year 2012 to 2014.

Strategic Information Disclosure through Integrated Reporting : A study on OMXS30-listed companies’ compliance with the <IR> Framework content element Strategy and Resource Allocation

Background and problem – As a result of financial crises and the realization of a broader stakeholder network, recent decades have seen an increase in stakeholder demand for non- financial information in corporate reporting. This has led to a situation of information overload where separate financial and sustainability reports have developed in length and complexity interdependent of each other. Integrated reporting has been presented as a solution to this problematic situation. The question is whether the corporate world believe this to be the solution and if the development of corporate reporting is heading in this direction. Purpose - This thesis aims to examine and assess to what extent companies listed on the OMX Stockholm 30 (OMXS30), as per 2016-02-28, comply with the Strategic content element of the <IR> Framework and how this disclosure has developed since the framework’s pilot project and official release by using a self-constructed disclosure index based on its specific items. Methodology – The purpose was fulfilled through an analysis of 104 annual reports comprising 26 companies during the period of 2011-2014. The annual reports were assessed using a self-constructed disclosure index based on the <IR> Framework content element Strategy and Resource Allocation, where one point was given for each disclosed item. Analysis and conclusions – The study found that the OMXS30-listed companies to a large extent complies with the strategic content element of the <IR> Framework and that this compliance has seen a steady growth throughout the researched time span. There is still room for improvement however with a total average framework compliance of 84% for 2014. Although many items are being reported on, there are indications that companies generally miss out on the core values of Integrated reporting. 

Transparency in European football : A study of financial disclosure transparency from a supporter perspective

Background and Problem: Despite the exploding increase in revenue by more than 500 percent (1996-2014) among European football clubs, the operating profit in the “big five” leagues are, paradoxically, inexistent or very low. Hence, there is a need for more transparent financial reporting in European football. To preserve the game’s well-being and establish a sustainable future, UEFA introduced Financial Fair Play (FFP) back in 2010 as a part of their club licensing requirements. The transparency that FFP is intended to improve is however only disclosed to UEFA and its member associations, which is only one of many stakeholders. In times of financial turmoil in European football clubs, where fair play and sustainability is frequently discussed since the implementation of FFP, one could ask; is it really fair play that not all European football clubs are obligated to be transparent towards all their stakeholders and supporters? Purpose: The purpose of this thesis is to, from a supporter perspective, look at how transparent European football clubs’ financial disclosure is. Methodology: The research has elements of both a deductive and an inductive approach and uses a disclosure checklist with a cross-sectional design, in order to measure disclosure transparency.  Empirical Results and Conclusion: Even though the empirical findings proved that financial reporting transparency are present within European football, the conclusion is that the financial reporting is generally not transparent within the industry.

Can You Hear the Eco? : A Study of How Swedish Municipalities Can Market their CSR-Activities

Background: In an increasingly globalised world, municipalities more than ever have to compete with each other. Thus, the need to create a brand image has become vital for municipalities. Place branding is the tool that has enabled municipalities to create a brand image in order to attract stakeholders such as potential visitors, residents and businesses. The sustainability phenomenon Corporate Social Responsibility (CSR) has recently become an attractive factor within place branding. Although, the concept of CSR is most commonly implemented within the private sector, CSR initiatives within the public sector are recognised as an integral part. Therefore, the issue of how municipalities can market and communicate their CSR-actives has arisen.  Purpose: The aim of this research is to explore how Swedish municipalities can market their CSR-activities, in order to gain competitive advantages as attractive cities. In further details, this research focuses on how municipalities can use place branding to market their CSR-activities and how they can communicate this to current and potential stakeholders. Method: In order to fulfil this purpose, an interpretivist methodology was adopted with an abductive approach. In regard to this, an exploratory design was developed. More specifically, it was conducted with a mixed method, using a quantitative content analysis and qualitative indepth interviews with knowledgeable experts within CSR from the most relevant departments in the municipalities. Conclusion: The findings indicate that the use of place branding can help municipalities with a sustainable profile to gain competitive advantages. Furthermore, it became apparent that the use of place branding strategies, such as slogan, logotypes, events and cooperation with stakeholders, could enhance the brand image of municipalities and enable them to attract potential stakeholders. In regards to the communication channels, the findings suggest municipalities to communicate their CSR-activities through websites, social media, press conferences, seminars and events.