Browsing by Author "Johnsson, Sofie"

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    Reporting For a Sustainable World
    (2012-08-06) Axelsson, Sara; Johnsson, Sofie; University of Gothenburg/Department of Business Administration; Göteborgs universitet/Företagsekonomiska institutionen
    Background: Corporate social responsibility has become a more or less obligatory part on the corporations’ agenda. In order to lead by example, To be good example, the Swedish government decided in 2007 that all government-­‐owned companies have to report according to GRI, a international framework for sustainability reporting GRI. Research Questions: Ø In what way has the implementation of GRI influenced the organisation? Ø How could CSR be used as a management control system? Purpose: In a research done for the government in 2010, many of the companies experienced difficulties with GRI. Therefore we aim to research in what ways GRI has influenced the organisation and their current opinion. As the companies are more or less obligated to consider CSR we aim to research how CSR could be used as a management control system. Methodology: In order to accomplish the research, qualitative data has been collected through interviews with government-­‐ and municipally-­‐owned companies. Further the data has been connected to theories and earlier research. Conclusion: The conclusion of the thesis is that GRI at the beginning was received as a burden. Many of the companies experienced difficulties to apply the GRI indicators to their organisation. Although thanks to continuos work and development of the sustainability report GRI is now seen as something positive.
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    The Growth of the Swedish Corporate Bond Market
    (2015-07-07) Björhn, Sofie; Johnsson, Sofie; University of Gothenburg/Graduate School; Göteborgs universitet/Graduate School
    Abstract: Since the early 2000s the Swedish corporate bond market has experienced a significant growth. This study does, through a quantitative method, research and discuss the factors that are the main drivers of growth in the Swedish corporate bond market and how they are related. The study focuses on the development since 2007, as the prior available data is limited. Initially, a literature review indicated that the Swedish central bank rate and the Basel Accords were the main drivers of growth. These two factors were therefore chosen as independent variables and were tested against the dependent variable, issued amount of bonds in SEK, in a number of regression analyses. The study's two propositions were; the central bank rate is a main driver for the growth in the Swedish corporate bond market, and the Basel Accords are main drivers for the growth in the Swedish corporate bond market. The first proposition, that the central bank rate is a main driver for the growth in the Swedish corporate bond market, was rejected as no significance in the regression analyses could be seen. The second proposition, that the Basel accords are main drivers of growth in the Swedish corporate bond market, was supported as significance between the issuance of bonds and the Basel variables (with time lags) could be seen in the regression analyses. As the study found support for this proposition it indicates that regulations have triggered a market development. Thus the Basel accords seem to have triggered growth in the Swedish corporate bond market.