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  • 1.
    Arbin, Katarina
    et al.
    Örebro University, Örebro University School of Business.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business. Østfold University College, Faculty of Business, Languages, and Social Sciences, Halden, Norway .
    Helin, Sven
    Örebro University, Örebro University School of Business. Østfold University College, Faculty of Business, Languages, and Social Sciences, Halden, Norway .
    Borglund, Tommy
    Örebro University, Örebro University School of Business.
    Explaining workers’ resistance against a health and safety programme: An understanding based on hierarchical and social accountability2021In: Safety Science, ISSN 0925-7535, E-ISSN 1879-1042, Vol. 136, article id 105131Article in journal (Refereed)
    Abstract [en]

    The seemingly paradoxical phenomenon of workers’ resistance to health and safety measures has been explained in various ways, for example through production or efficiency pressure, risk-taking behaviours or problematic safety cultures. This article addresses resistance but analyses it through the lens of hierarchical and social accountability. In a case study of a Swedish paper mill, a health and safety programme is resisted by workers even though it enjoys support from the local trade union. Explanations for this is found in the socialising form of accountability that conditions how workers perceive of work-related health and safety. The aspects of work identity, facilitation and visibility are identified and understood in terms of accountability. Who you are, how you perform work, and what is visualised is filtered and evaluated through horizontal relationships rather than in terms of hierarchical accountability to the company.

  • 2. Bartlett, Jennifer L.
    et al.
    Pallas, Josef
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Reputation and legitimacy: accreditation and rankings to assess organizations2013In: The handbook of communication and corporate reputation / [ed] Craig E. Carroll, Chicester, West Sussex, UK: Wiley-Blackwell, 2013, 1, p. 530-544Chapter in book (Other academic)
  • 3.
    Borglund, Tommy
    et al.
    Örebro University, Örebro University School of Business.
    De Geer, Hans
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Lerpold, Lin
    Nordbrand, Sara
    Sjöström, Emma
    Sweet, Susanne
    Windell, Karolina
    Grafström, Maria
    CSR and Sustainable Business2021 (ed. 2)Book (Refereed)
    Abstract [en]

    CSR AND SUSTAINABLE BUSINESS introduces many perspectives on corporate social responsibility and sustainable business, as well as how the different perspectives are connected. The discussion is based on real examples and cases. The development within CSR has been moving quickly, both in politics and in business. Phenomena, like social entrepreneurism, sustainable business strategies and new financial models relating to sustainability, have grown stronger. This book gives an overview of the most important concepts and theories, as well as offering a depth of historical perspectives and connections to business ethics. Theoretical aspects are combined with examples from a large number of companies and organizations. The text is divided into three parts. The first part provides an overview of the topic, its history and growth. The second part covers practices at companies and business operations. In the third part, the focus is on control and strategies for responsible, sustainable business. This first edition in English features some of the most influential experts in the field. The original Swedish edition published in 2012 has been used extensively in leading universities and management training courses in both Sweden and Finland for years.

  • 4. Borglund, Tommy
    et al.
    De Geer, Hans
    Sweet, Susanne
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Lerpold, Lin
    Nordbrand, Sara
    Sjöström, Emma
    Windell, Karolina
    CSR - corporate social responsibility: en guide till företagets ansvar2012 (ed. 1)Book (Other academic)
  • 5.
    Borglund, Tommy
    et al.
    Örebro University, Örebro University School of Business.
    De Geer, Hans
    Sweet, Susanne
    Stockholm School of Economics, Stockholm, Sweden.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Lerpold, Lin
    Stockholm School of Economics, Stockholm, Sweden.
    Nordbrand, Sara
    Sjöström, Emma
    Windell, Karolina
    CSR and Sustainable Business2017 (ed. 1)Book (Other academic)
  • 6.
    Borglund, Tommy
    et al.
    Örebro University, Örebro University School of Business.
    De Geer, Hans
    Sweet, Susanne
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Lerpold, Lin
    Nordbrand, Sara
    Sjöström, Emma
    Windell, Karolina
    CSR och hållbart företagande2017 (ed. 2)Book (Other academic)
  • 7.
    Borglund, Tommy
    et al.
    Örebro University, Örebro University School of Business.
    De Geer, Hans
    Sweet, Susanne
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Lerpold, Lin
    Nordbrand, Sara
    Sjöström, Emma
    Windell, Karolina
    Grafström, Maria
    CSR och hållbart företagande2021 (ed. 3)Book (Refereed)
  • 8.
    Borglund, Tommy
    et al.
    Örebro University, Örebro University School of Business.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Understanding Responsible Management Education from the Inside: A Case Study of a Case Study in an Insurance and Savings Company2018In: Journal of Business Ethics Education, ISSN 1649-5195, E-ISSN 2044-4559, Vol. 15, p. 97-124Article in journal (Refereed)
    Abstract [en]

    Despite some two decades of research on Responsible Management Education (RME) relatively little is known about RME within business. In particular, different variants of RME in business have not been studied enough to give us a thorough understanding of the nature, role and function of RME in business. To provide some remedy, this article studies RME from an internal business perspective. Through action research, it shows how a specific form of RME, building on the Shared Value (SV) concept, is shaped, developed and manifested within the life-insurance and savings company Skandia. Furthermore, it develops a model for a holistic understanding of RME in business, taking into account RME actors, concepts, methods, and use. Apart from being an empirical illustration from within business of how RME becomes a tool for strategy, identity and innovation, and constructing a model for understanding RME, the article also highlights SV as the conceptual basis for RME.

  • 9.
    Borglund, Tommy
    et al.
    Örebro University, Örebro University School of Business.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Arbin, Katarina
    Örebro University, Örebro University School of Business.
    The Professional Logic of Sustainability Managers: Finding Underlying Dynamics2023In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 182, no 1, p. 59-76Article in journal (Refereed)
    Abstract [en]

    The role of the Sustainability Manager (SM) is expanding. Whether SMs are turning into a new profession is under debate. Pointing to the need for a distinct professional logic to qualify as a profession, we identify what is contained within a professional logic of SMs. Through analyzing ambiguities present in the role of the SMs, we show that there is no specific distinct professional logic of SMs, but rather a meta-construct building on market, bureaucratic, and sustainability logics. In addition, we point to the complex configurations of and relationships between these underlying logics. The complexities also explain why the SMs differ from traditional professions and why it is problematic to talk about a ‘SM profession’. Rather, SMs are ‘organizational professionals’. The article builds on 21 interviews with SMs working for Swedish companies.

  • 10.
    Borglund, Tommy
    et al.
    Örebro University, Örebro University School of Business.
    Frostenson, Magnus
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sverige.
    Windell, Karolina
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sverige.
    Effekterna av hållbarhetsredovisning: En studie av konsekvenserna av de nya riktlinjerna om hållbarhetsinformation i statligt ägda företag2010Report (Other academic)
    Abstract [sv]

    Regeringen beslutade under 2007 om nya riktlinjer för extern rapportering för de statligt ägda företagen. Dessa ska från och med räkenskapsåret 2008 hållbarhetsredovisa enligt Global Reporting Initatives (GRI:s) riktlinjer. Krav på hållbarhetsredovisning ger staten som ägare möjlighet att följa upp att styrelserna har tagit sitt ansvar enligt statens ägarpolicy, dvs att statligt ägda företag ska vara föredömen vad gäller socialt och miljömässigt ansvarstagande. Syftet med studien är att undersöka om och i vilken utsträckning regeringens utökade krav på hållbarhetsinformation har fått effekter på statligt ägda företagens hållbarhetsarbete. Studien fokuserar på förändringar i strukturer eller processer i företagens hållbarhetsarbete som kan härledas till tillämpningen av regeringens riktlinjer och de nya prioriteringar som följer av att riktlinjerna tillämpas. Studien bygger på intervjuer och enkäter till CSR- och hållbarhetschefer i 49 statligt hel- eller delägda företag samt till styrelseordförandena i dessa företag. Sammantaget visar resultaten att införandet av de nya riktlinjerna påverkat företagen i varierande grad. De företag som tidigare saknat erfarenhet från hållbarhetsredovisningar har genomgått en större förändringsprocess än de som redan sedan tidigare redovisat sina hållbarhetsfrågor. Riktlinjerna har därmed haft störst effekter på de företag som sedan tidigare inte haft större erfarenheter från hållbarhetsarbete. Resultaten visar att riktlinjerna bidragit till att skapa uppmärksamhet och medvetenhet kring hållbarhetsfrågor i företagen samt att generera ny kunskap om hållbarhetsfrågor. I synnerhet har kunskapsnivån ökat hos de företag som sedan tidigare ansåg sig ha begränsad kunskap och bristande erfarenhet från att arbeta med hållbarhetsredovisning. Nya hållbarhetsfrågor har därmed prioriterats i vissa företag. Framförallt har företagen medvetandegjorts om vikten av hållbarhetsfrågor. Vidare visar resultaten att riktlinjerna om hållbarhetsredovisning främst bidragit till förbättrade rutiner för att redovisa hållbarhetsfrågor snarare än skapat stora förändringar av hållbarhetsarbetet som praktik. I viss mån har det skett en ökad systematisering av hållbarhetsarbetet i stort. I vissa företag har nya hållbarhetsfrågor prioriterats och nya rutiner och riktlinjer för kärnverksamhetenhar utarbetats. Studien visar att affärsstödjande processer förändras i vissa företag. Dessa processer handlar främst om miljö och inköp, även om mycket få företag rapporterar egentliga förändringar av det de upplever vara kärnverksamheten. Strukturförändringar – att den formella organisationen i företagen ändras – förekommer i begränsad utsträckning och kan i så fall hänföras till organiseringen av hållbarhetsarbete. Överlag har dock riktlinjerna främst påverkat företagens sätt att rapportera och redovisa hållbarhetsfrågor snarare än själva hållbarhetsarbetet. Det leder oss fram till slutsatsen att redovisningen av hållbarhetsfrågor i första hand stärker och förbättrar redovisningsprocedurer, medan steget till förändrad praktik är längre. Av studien framkommer att hållbarhetsredovisning handlar om en lärprocess. Att använda GRI:s riktlinjer är inte helt okomplicerat. I flera fall upplevts det som svårt att arbeta enligt riktlinjerna i synnerhet när det gäller att välja ut och styra efter relevanta GRI-indikatorer. I vissa fall anser företagen att indikatorerna inte är anpassade efter deras bransch – och att de flesta indikatorerna därmed inte är applicerbara på deras verksamhet. Företagen har lärt sig att anamma GRI i olika utsträckning. Tydligt är att GRI anpassas till företagens egen verksamhet genom att GRI:s indikatorer översätts till relevanta nyckeltal i företagen.

    Download full text (pdf)
    Effekterna av hållbarhetsredovisning: En studie av konsekvenserna av de nya riktlinjerna om hållbarhetsinformation i statligt ägda företag
  • 11.
    Borglund, Tommy
    et al.
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sverige.
    Frostenson, Magnus
    Företagsekonomiska, institutionen Uppsala universitet, Uppsala, Sverige.
    Windell, Karolina
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sverige.
    Increasing responsibility through transparency?: A study of the consequences of new guidelines for sustainability reporting by Swedish state-owned companies2010Conference paper (Other academic)
  • 12.
    Borglund, Tommy
    et al.
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sverige.
    Frostenson, Magnus
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sverige.
    Windell, Karolina
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sverige.
    Increasing responsibility through transparency?: A study of the consequences of new guidelines for sustainability reporting by Swedish state-owned companies2010Report (Other academic)
    Abstract [en]

    In 2007, the Swedish government introduced new guidelines requiring state-owned companies to provide sustainability reports in accordance with the Global Reporting Initiative (GRI). The reform was part of an active ownership policy of the Swedish government with an ambition to promote sustainability in state-owned companies. Given the lack of empirical studies on the effects of GRI reporting this explorative study examines the consequences of new requirements on GRI reporting on state-owned companies in Sweden. The purpose of the paper is to investigate if and to what extent the government’s augmented sustainability information requirements have had effects on the sustainability activities at state-owned companies. The study is based on questionnaires sent to CSR and sustainability managers at state-owned companies and to the chairmen of these companies. The questionnaires were complemented with interviews with the sustainability managers of a selection of these state-owned companies. The results show that the introduction of the new guidelines affected the companies to varying degrees. The companies that lacked previous experience of sustainability reporting have gone through a more extensive process of change than those that were already submitting sustainability reports. The results also show that the guidelines contributed mainly to improved procedures for reporting on sustainability issues rather than bringing about far-reaching changes in sustainability activities in practice. This leads us to the conclusion that the reporting of sustainability issues in the first instance strengthens and improves reporting procedures, whereas the next step – to changes in practice – is a greater one.

    Download full text (pdf)
    Increasing responsibility through transparency?
  • 13.
    Borglund, Tommy
    et al.
    Örebro University, Örebro University School of Business.
    Prenkert, Frans
    Örebro University, Örebro University School of Business.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Du Rietz, Sabina
    Örebro University, Örebro University School of Business.
    External facilitators as ‘Legitimizers’ in designing a master's program in sustainable business at a Swedish business school: A typology of industry collaborator roles in RME2019In: The International Journal of Management Education, ISSN 1472-8117, E-ISSN 2352-3565, Vol. 17, no 3, article id 100315Article in journal (Refereed)
    Abstract [en]

    This article offers new knowledge on the role of industry as external facilitators in the case of designing responsible management education (RME). Drawing on a case of a Swedish business school that developed a two year master's profile in sustainable business, we find that industry partners acted as external facilitators in the form of ‘Legitimizers’. This type of external facilitator, Legitimizer, complements Vazquez-Brust and Yakovleva’s (2017) existing categories: ‘Guides’, ‘Monitors’, ‘Enablers’, and ‘Networkers’. Based on the findings, we propose that business can take on four types of legitimizing roles in academia – business collaboration: The Visitor, The Planner, The Co-operator, and The Co-educator. We further identify various forms of legitimacy, particularly cognitive and pragmatic, that the corporate activities and interactions generate. Interestingly, in the case of RME, companies are instrumental to legitimizing the education, rather than being the ones seeking legitimacy.

  • 14. De Geer, Hans
    et al.
    Borglund, Tommy
    Frostenson, Magnus
    Handelshögskolan i Stockholm, Centrum för Etik och Ekonomi.
    Anglo-Saxification of Swedish Business: Working paper within the project 'Scandinavian Heritage'2003In: Business Ethics. A European Review, ISSN 0962-8770, E-ISSN 1467-8608, Vol. 12, no 2, p. 179-189Article in journal (Refereed)
    Abstract [en]

    An increasingly globalised world challenges old orders, structures and arrangements. This becomes especially apparent in the ?eld of international business, where mergers, acquisitions and foreign direct investment can trigger job cuts, divestment and the closing-down of traditional industries. For this reason mergers and acquistions are sensitive issues. When two companies from different countries merge, or when a ?rm is purchased by a foreign actor, a new dimension enters into the life of the companies. This is very likely to cause worry and unrest among employees. In such a situation con?icts and clashes may arise and old values and norms may be challenged by the new order. In this paper we examine that issue. A special focus will be given to the con?icts and clashes that can be the consequence of such an encounter between old and new. We shall exemplify this with a case concerning a Swedish company recently bought by an American competitor. The particular aspect of the problem that we are interested in is the in?uence of the new ownership on the ethical values and virtues of the Swedish company. We look speci?cally at the sense in which the changes in the ethical ?eld are expressions of a new Anglo-Saxon shareholder-oriented model, as opposed to a more traditional Scandinavian stakeholder model.

  • 15. De Geer, Hans
    et al.
    Borglund, Tommy
    Frostenson, Magnus
    Uppsala universitet, Företagsekonomiska institutionen.
    Interpreting the International Firm: Going Beyond Interviews2004In: Handbook Of Qualitative Research Methods For International Business / [ed] Rebecca Marschan-Piekkari, Catherine Welch, Edward Elgar Publishing, 2004, p. 324-341Chapter in book (Refereed)
  • 16.
    De Geer, Hans
    et al.
    SSE Riga.
    Borglund, Tommy
    Hallvarsson & Halvarsson, Stockholm, Sweden.
    Frostenson, Magnus
    Uppsala universitet, Företagsekonomiska institutionen.
    Reconciling CSR with the Role of the Corporation in Welfare States: The Problematic Swedish Example2009In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 89, no 3 Supplement, p. 269-283Article in journal (Refereed)
    Abstract [en]

    This article uses the Swedish example to illustrate how corporate social responsibility (CSR) is understood and interpreted when it enters a welfare state context where social issues have traditionally been the domains of the state and of politicians. Among the implications one finds a relative scepticism of traditionally strong actors on the labour market, such as the state, trade unions and employers. This relative scepticism is primarily explained by an enduring idea of the role of business in society which stands in contradistinction to the idea expressed in the corporate centred idea of CSR. Still, CSR gains a foothold in the welfare state context, mainly because of the flexibility of the concept which allows for 'escape routes' - an understanding of CSR that focusses on issues at arm's length from the traditional welfare context. CSR also benefits from being codified in soft regulation, thereby becoming a legitimate super- national point of reference for all relevant actors. The possibility of developing new global arenas for espousing ideals partly in conflict with traditional ones also explains why CSR has become an established concept. In Sweden, such arenas have been created through the activities of multinational corporations, NGOs, investors, the media, consultants and other actors.

  • 17. De Geer, Hans
    et al.
    Borglund, Tommy
    Uppsala universitet, Företagsekonomiska institutionen.
    Frostenson, Magnus
    Uppsala universitet, Företagsekonomiska institutionen.
    Reconciling CSR with welfare state actor roles: The problematic Swedish example2007In: 20th EBEN Annual Conference, 2007Conference paper (Other (popular science, discussion, etc.))
  • 18.
    Englund, Hans
    et al.
    Örebro University, Örebro University School of Business.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Managing performance evaluation uncertainties in schools: When teachers become struggling performers2017In: European Educational Research Journal, E-ISSN 1474-9041, Vol. 16, no 6, p. 885-906Article in journal (Refereed)
    Abstract [en]

    Performative technologies are increasingly relied upon as a means of controlling the work of teachers. As noted in the literature, one possible outcome of this trend is the performer, a teacher identity that presupposes the internalization of, and adaptation to, a performative logic. Based on the findings from an empirical study of a Swedish upper secondary school, we suggest that teachers who actually submit to the underlying logic of performative technologies – i.e. who intentionally strive towards a performative identity – will encounter a number of performance evaluation uncertainties, due to how performative technologies may: (a) reflect and recognize teacher performances based on qualitative judgements, (b) fail to take into account their entrepreneurial endeavours, (c) depict essentially collective effects as individual performances, and (d) reflect and recognize performances in a relativizing way. Such performance evaluation uncertainties will, in turn, provoke perceived tensions as performative teachers want to be (perceived as) performers but become uncertain as to when and why they did (not) perform well. And importantly, we find that such tensions tend to turn the ongoing reproduction of a performative identity into a cognitive struggle. Based on this, we introduce and elaborate on a particular type of performative teacher identity; the struggling performer.

  • 19.
    Englund, Hans
    et al.
    Örebro University, Örebro University School of Business.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Beime, Kristina S.
    Örebro University, Örebro University School of Business.
    Performative Technology Intensity and Teacher Subjectivities2019In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 63, no 5, p. 725-743Article in journal (Refereed)
    Abstract [en]

    Critical educational literature suggests that an increased reliance upon neoliberally inspired management technologies transforms the very foundations from which images of the ideal teacher are constructed. The purpose of this paper is to add to this literature by (i) identifying and analysing a number of theoretical qualities associated with performative technologies, and (ii) discussing how such qualities contribute to the emergence of performative teacher subjectivities. Drawing upon the findings from a qualitative interview study into the extensive use of performative technologies in a Swedish upper secondary school, we discuss four key roles of performative technologies—referred to as territorializing, mediating, adjudicating, and subjectivizing—and the intensity by which they play out such roles. A key conclusion is that the intensity by which performative technologies territorialize, mediate, and adjudicate educational practices affects self-reflection and internalization among teachers and, hence, is important for understanding the subjectivizing role of performative technologies.

  • 20.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    A Consent and Knowledge Perspective on Normative Control2013Conference paper (Other academic)
    Abstract [en]

    For a couple of decades, the idea of normative control has been challenged for not paying due respect to employee self-determination, self-actualization, autonomy, integrity and freedom to make moral decisions. Despite well-articulated criticism, few scholars problematize the functionality and nature of normative control given varying employee perceptions of it. This article adopts a perspective where both employee consent and knowledge of aspects and components of normative control are taken into account. Through such an approach, four different states related to normative control are identified and discussed. By doing so, the article shifts focus from the recurrent obsession with the pros and cons of value alignment to the internal legitimacy of the person(s) exercising normative control and to employee knowledge of what normative control actually brings about.

  • 21.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Accounting context2023In: Encyclopedia of Stakeholder Management / [ed] Jacob Dahl Rendtorff; Maria Bonnafous-Boucher, Cheltenham: Edward Elgar Publishing, 2023, 1, p. 6-11Chapter in book (Refereed)
  • 22.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Accounting Systems and Integration of Sustainable Development Goals (SDGs) into Corporate Operations2020In: Handbook of Business Legitimacy: Responsibility, Ethics and Society / [ed] Jacob Dahl Rendtorff, Cham: Springer, 2020, 1, p. 1-15Chapter in book (Refereed)
    Abstract [en]

    Following the introduction of the Sustainable Development Goals (SDGs), many companies claim to adopt them in one way or the other. Guided by the “SDG Compass” and other tools, companies are advised to go through a process of trying to understand the SDGs, defining priorities, setting goals, integrating, and reporting and communicating the results. The article points to the nature of implementing the SDGs in business, including going from macro to micro goals, managerialism, and instrumental rationality, all implicitly present in the discourse of SDGs. Such an understanding on how to implement the SDGs, however, requires a strong role of the accounting system of the firm. Based on a theoretical framework, the various roles of accounting assumed in the managerial and instrumental approach to the SDGs are discussed. These roles include the potential of the accounting system to territorialize (sustainability) issues, mediate these to other arenas or higher-order contexts, adjudicate between success and failure, and subjectivize or incentivize people within the organization. The problem of playing out these roles in relation to the SDGs is discussed, as well as the perils of doing it, including the risk of losing sight of ethical business conduct as an action-guiding principle.

  • 23.
    Frostenson, Magnus
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sweden.
    Att arbeta med CSR2014Other (Other academic)
  • 24.
    Frostenson, Magnus
    v, Uppsala universitet, Uppsala, Sverige.
    Att förstå det unika: Samverkan mellan privata och offentliga aktörer i slutförvarsprojektet2010In: Samhällsforskning 2010: Betydelsen för människorna, hembygden och regionen av ett slutförvar för använt kärnbränsle, Stockholm: Svensk Kärnbränslehantering AB , 2010, p. 52-67Chapter in book (Other academic)
  • 25.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Att förstå företagsetik2011 (ed. 1)Book (Other academic)
  • 26.
    Frostenson, Magnus
    Handelshögskolan i Stockholm.
    Bortom argumenten -: etiska grunder och moralisk legitimitet i den svenska slutförvarsdiskussionen2008In: Samhällsforskning 2008: betydelsen för människorna, hembygden och regionen av ett slutförvar för använt kärnbränsle, Stockholm: Svensk Kärnbränslehantering AB , 2008, p. 40-63Chapter in book (Other academic)
  • 27.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business. Østfold University College, Halden, Norway.
    Business Legitimacy and the Variety of Normative Contexts2019In: Handbook of Business Legitimacy / [ed] Jacob Dahl Rendtorff, Cham: Springer, 2019, 1Chapter in book (Refereed)
    Abstract [en]

    Legitimacy research suggests that companies obtain moral legitimacy when acting in accordance with commonly held norms and values of the social system. In recent years, more attention has been paid to the fact that such systems are heterogeneous. Assumptions about what is morally right and wrong differ, not only between normative contexts but also within them. For that reason, the issue of moral legitimation becomes complex. The focus of the chapter is on the nature of the normative contexts in which companies attain legitimacy. Light is shed on the variety of normative contexts and the way that companies relate to these. It is argued that normative contexts differ with regard to both the number of competing normative ideas and the strength of these ideas. In addition, multinational companies face a multitude of social systems in which moral legitimation takes place. The chapter provides a model for understanding various normative contexts. It is argued that depending on the nature of the contexts, moral legitimation will operate differently.

  • 28.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Controlling or constructing business through the Sustainable Development Goals2023In: The Elgar Companion to Corporate Social Responsibility and the Sustainable Development Goals / [ed] Samuel O. Idowu; Liangrong Zu, Cheltenham: Edward Elgar Publishing, 2023, 1, p. 130-141Chapter in book (Refereed)
  • 29.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business. Østfold University College, Halden, Norway.
    Corporate Social Responsibility in Sweden2021In: Current Global Practices of Corporate Social Responsibility: In the Era of Sustainable Development Goals / [ed] Samuel O. Idowu, Cham: Springer, 2021, 1, p. 351-365Chapter in book (Refereed)
    Abstract [en]

    There is now a body of literature covering the history of CSR in Sweden and the shapes that the concept has taken in Swedish business. In recent years, however, a number of overarching trends have influenced the understandings and practices of CSR in Sweden. This chapter identifies such trends and discusses their implications. Thereby it complements earlier descriptions of CSR in welfare states.

    The chapter identifies three interrelated tendencies affecting how CSR has developed in Sweden: First, the regulatory development including both hard and soft regulation; second, an outspoken governance perspective on CSR, including ownership pressure on business to operate according to sustainability criteria; third, the interwoven demands of the multi-stakeholder context and business concerns that co-exist and define business practices.

    One conclusion is that CSR in Sweden has become strongly conditioned by institutional and ideological paradigms that define responsible business behavior. Political and multi-stakeholder activism influences CSR thinking to a higher extent today compared to a decade ago. It is obvious that the concept of sustainability has gained ground at the expense of CSR. Swedish companies do not object to being part of the sustainability agenda.

  • 30.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    CSR as Managerial Knowledge: But of What and For What?2012In: Mercury Magazine, ISSN 2001-3272, Vol. 1, no 2, p. 68-70Article in journal (Other (popular science, discussion, etc.))
  • 31.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    CSR reser in i organisationen2011In: Företagsansvar: CSR som managementidé / [ed] Mats Jutterström, Peter Norberg, Lund: Studentlitteratur AB, 2011, 1, p. 133-146Chapter in book (Other academic)
  • 32.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    CSR travels into the organization2013In: CSR as a management idea: ethics in action / [ed] Mats Jutterström, Peter Norberg, Cheltenham: Edward Elgar Publishing, 2013, 1, p. 126-140Chapter in book (Other academic)
  • 33.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Den förminskade medarbetaren: en intressent bland andra?2011In: Ta ansvar: en idé- och debattantologi om företagens ansvar / [ed] Lars Jederlund, Stockholm: Unionen , 2011, 1, p. 25-37Chapter in book (Other academic)
  • 34.
    Frostenson, Magnus
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sverige.
    Den styrda läraren: Om vem och vad som egentligen styr lärarens arbete i gymnasieskolan2010Conference paper (Other academic)
  • 35.
    Frostenson, Magnus
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sverige.
    En professionsreform med förhinder: Lärarlegitimationens följdverkningar på lokal nivå2012Conference paper (Other academic)
    Abstract [sv]

    I det svenska skolsystemet införs så kallad lärarlegitimation. Denna artikel undersöker följdverkningarna av reformen ur lokalt styrperspektiv. Även om legitimationen är statlig är en stor del av hanteringen decentraliserad till huvudmanna- och skolnivå. Konferensbidraget bygger på intervjuer med skolledare och identifierar hur dessa agerar för att förverkliga reformen i sina organisationer. Den organisatoriska aktivitet som följer på lokal nivå tolkas som decentralisering, prioritering och förhandling. Detta innebär att genomförandeansvaret stegvis skjuts längre ned i organisationerna, att skolledare aktivt prioriterar och selekterar lärare för exempelvis fortbildning och att en viktig del av det lokala reformarbetet handlar om att i förhandlingar, framför allt med de lokala fackföreningarna, fastställa villkor för genomförandet. Ur ett professionsperspektiv illustrerar studien övergripande tendenser som kan knytas till reformen, nämligen (organisatorisk) autonomisering, professionsreformering utan professionens medverkan och särskiljning (mellan skolor).

  • 36.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Etiken i butiken: Recension av Tomas Bryttings bok2015In: Organisation & Samhälle, ISSN 2001-9114, Vol. 1, p. 34-35Article, book review (Other (popular science, discussion, etc.))
  • 37.
    Frostenson, Magnus
    Handelshögskolan i Stockholm.
    Etisk argumentation i slutförvarsfrågan2007In: Samhällsforskning 2007: Betydelsen för människorna, hembygden och regionen av ett slutförvar för använt kärnbränsle, Svensk Kärnbränslehantering AB, Stockholm , 2007, p. 23-45Chapter in book (Refereed)
  • 38.
    Frostenson, Magnus
    Handelshögskolan i Stockholm.
    Etisk argumentation i slutförvarsfrågan: Etiska värderingskonflikter i diskussionen om det svenska kärnavfallet2008Report (Other academic)
    Abstract [sv]

    Diskussionen om frågan om slutligt omhändertagande av använt kärnbränsle handlar framför allt om tre områden: vilken plats som ska väljas, vilken metod som är tillräckligt säker och hur beslutsprocessen ska se ut. Meningsskiljaktigheterna är stora mellan olika aktörer i slutförvarsfrågan. Rapporten förstår dessa främst som processdrivare, observatörer, processkritiker och kärnkraftsmotståndare. Det som miljöorganisationerna framför allt hävdar är att alternativa platser och metoder bör utredas ytterligare och att processen kring det svenska slutförvaret bör präglas av större öppenhet och demokrati.Rapporten slår fast att de olika aktörerna, fastän de står långt ifrån varandra i diskussionen, delar flera viktiga etiska värderingar, framför allt principen att inte skada, föreställningen om rättvisa mellan generationerna, producentansvarsprincipen och principen om medbestämmande. Ett viktigt resultat är dock att en stor underliggande tvistefråga handlar om relevansen av så kallade funktionella värderingar i förhållande till etiska värderingar. Detta handlar om att det finns olika synsätt på relevansen av processeffektivitet i fråga om tid, ekonomi och allmänna socioekonomiska effekter i slutförvarsfrågan.

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    Etisk argumentation i slutförvarsfrågan: Etiska värderingskonflikter i diskussionen om det svenska kärnavfallet
  • 39.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Etiska koder: vem angår de och varför?2012In: Etik och integritet / [ed] Hans De Geer, Claes Trollestad, Stockholm: Etikkollegiet , 2012, 1, p. 80-96Chapter in book (Other academic)
  • 40.
    Frostenson, Magnus
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sverige.
    Flexibilitet och avprofessionalisering: Om elevers val och lärares (o)frihet2011Conference paper (Other academic)
  • 41.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Företaget och hållbarheten2013In: Controllerhandboken / [ed] Nils-Göran Olve & Fredrik Nilsson, Stockholm: Liber, 2013, 10, p. 590-604Chapter in book (Refereed)
  • 42.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Företaget och hållbarheten2018In: Controllerhandboken / [ed] Fredrik Nilsson & Nils-Göran Olve, Stockholm: Liber, 2018, 11, p. 632-647Chapter in book (Refereed)
  • 43.
    Frostenson, Magnus
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, sverige.
    How Consultants Contribute to CSR Innovation: Combining Competencies and Modifying Standards2010In: Innovative CSR: From Risk Management to Value Creation / [ed] Céline Louche, Samuel O. Idowu and Walter Leal Filho, Sheffield: Greenleaf Publishing Ltd, 2010, p. 382-404Chapter in book (Other academic)
  • 44.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Humility in business: A contextual approach2016In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 138, no 1, p. 91-102Article in journal (Refereed)
    Abstract [en]

    The virtue of humility is often considered to be at odds with common business practice. In recent years, however, scholars within business ethics and leadership have shown an increasing interest in humility. Despite such attention, the argument for the relevance of humility in business could be expanded. Unlike extant research that focuses on humility as a character-building virtue or instrumentally useful leadership trait, this article argues that humility reflects the interdependent nature of business. Through such an approach, the article gives an extrinsic motivation of the relevance of humility in business, and, from a theoretical point of view, links the intra-personal and intra-organizational perspective on humility to an inter-organizational one. The article contextualizes the virtue of humility by relating it to the economic, cognitive, and moral aspects of business practice and managerial work. It claims that the assumption of self-sufficiency in business is a grave misrepresentation of what business is—a practice characterized by interdependency. Potential links between virtue ethics, leadership, and contextually oriented theories of business, such as stakeholder theory, network theories, and resource dependence theory, are also identified.

  • 45.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Hållbarhetsredovisning: Grunder, praktik och funktion2024 (ed. 4)Book (Refereed)
    Abstract [sv]

    I dag hållbarhetsredovisar så gott som alla större företag och även många medelstora och mindre. Men vad innebär hållbarhetsredovisning, vilka krav finns och vilka regler måste företagen följa?

    Den här boken hjälper dig att förstå bakgrunden till hållbarhetsredovisning, vilka regler och standarder som finns, hur man upprättar en hållbarhetsredovisning och vilken funktion den fyller. Denna fjärde upplaga är grundligt omarbetad och behandlar bland annat EU:s direktiv CSRD och de nya standarderna ESRS liksom utvecklingen av GRI Standards.

  • 46.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Ideological and functional CSR: Two different logics of legitimacy2013Conference paper (Refereed)
    Abstract [en]

    A common explanation for why companies engage in CSR is that they aspire for external legitimacy. Companies try to prove themselves responsible through different activities and strategies that may meet with moral approval in a wider social context. A corollary of such approval is said to be the granting of legitimacy or a licence to operate. Although a possible explanation, this article analyses such a proposition as inadequate to capture the general functionality of CSR. The article claims that even though CSR may be seen as a legitimacy-seeking activity aimed to exhibit ideological correspondence with external social norms, many CSR activities have functional aims and follow another logical path. Such functional CSR tends to be employee-oriented and focuses on practical aspects of business rather than ideological ones. Another feature of functional CSR is that it is more oriented towards internal than external legitimacy. An implication of this is that ideological and functional CSR build on contrarian logics and processes for legitimation.

  • 47.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Internal legitimacy for change in mergers and acquisitions2012In: Mergers and acquisitions: the critical role of stakeholders / [ed] Helén Anderson, Virpi Havila, Fredrik Nilsson, London: Routledge, 2012, 1, p. 82-100Chapter in book (Other academic)
  • 48.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Judging the Manager in Media2013In: Mercury Magazine, ISSN 2001-3272, Vol. 2, no 5-6, p. 82-83Article in journal (Other (popular science, discussion, etc.))
  • 49.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Legitimating CSR: exclusivity through values2015Other (Other (popular science, discussion, etc.))
  • 50.
    Frostenson, Magnus
    Handelshögskolan i Stockholm.
    Legitimationskontrollen: en studie av etiska värderingars roll i gränsöverskridande förvärv och fusioner2006Doctoral thesis, monograph (Other academic)
    Abstract [en]

    From an employee perspective, the study examines the intra-firm role of ethical values in four cases where Swedish firms are acquired by or merge with foreign comptetitors. This is done by using the conceptual tool of internal legitimacy, adding up to the research question on what grounds internal legitimacy is created for changes regarding work content, work routines, and organization in the Swedish firms under study.

    A model for understanding internal legitimation in an organizational context is developed, defining internal legitimacy as an internal license to operate, understood in relational terms, given by the employees on the basis of common values, meaningfulness, self-interest, and emotional grounds. Different forms of internal legitimacy are identified. Moral (normative) legitimacy rests upon common (ethical) values, cognitive legitimacy builds on meaningfulness, pragmatic legitimacy has its roots in self-interest, while the emotional context warrants its own form of legitimacy that can be understood in identificational terms.

    The four cases differ in substance from each other. The first case concerns an Internet firm taken over by a German competitor. The second case is about a consultancy firm that is acquired by a British multinational. The third case describes an American acquisition of an industrial firm, while the fourth case focuses on a merger of equals between a Swedish and a Finnish firm within raw material extraction and manufacturing.

    Changes in work content are found to be more detrimental to internal legitimacy than changes in work routines and organization. This is due to the challenge that externally imposed changes in work content pose to the basic meaning of work as understood by the employees.

    Five factors, understood as facilitators for internal legitimacy, are identified. The autonomy factor, the competence factor, the identification factor, the market logic factor, and the instrumental factor. These factors have a strong bearing on the creation of internal legitimacy in the examined firms.

    The autonomy factor signifies a claim for relative organizational autonomy and independence from the new owners and respect for the individual need for self-realization at work. In ethical terms, both these aspects build on elements of freedom, equality, tolerance, diversity, and co-determination, ethical concepts that are closely knit together in the minds of Swedish employees and provide the basis for how they want to be treated by the new owners.

    The competence factor refers to employee expectations on the new owners' knowledge and competence. This factor can be understood as instrumental, building on self-interest, in the way that there is a strong expectation that the new owners contribute with knowledge that is good for business. But it can also be understood in value terms, signifying a respect for professional knowledge as a value, shared for example in technically oriented engineering cultures.

    The identification factor has to do with what the employees are, want to be, and to what extent the new owners facilitate their endeavor to become this. This factor is multi-faceted. Elements of narcissicstic self-interest, correspondence between employee values and the perceived values of the new owners, and emotional factors all contribute to identification, not the least in terms of status.

    The market logic factor refers to the fact that acceptance of evolutionary market logic warrants legitimacy for relatively harsh measures in terms of, for example, downsizing. The degree to which the employees consider evolutionary market logic to be valid in a functional sense is crucial since it implies the level of cognitive acceptance of the rules of the game of the market and, also, their natural consequences on a micro-level.

    The instrumental factor builds on self-interest and has to do with the degree to which personal interests, for example career interests, are furthered by the order established by the new owners.

    Ethical values play an important role in the sense that they are fundamental to trust, which must be enjoyed by a foreign owner to gain acceptance from an internal Swedish employee force. Trust is manifested in the autonomy factor and the identification factor. Knowledge can also be seen as a value, however not an ethical one, that is also vital to trust and is manifested in the competence factor.

    One important finding is that there seems to be a common Swedish understanding of the ethical values at stake. Autonomy, expressed as freedom, is linked to participation, equality, and respect for the individual. Another important finding is that, contrary to intuitive expectations, there is no connection between conventionally understood macro-level national cultural similarity and micro-level internal legitimacy for changes in terms of work content, work routines, and organization. Internal legitimacy is virtually absent in the German-Swedish case and relatively low in the Finnish-Swedish case. To some degree it exists within the British-Swedish case while it is high in the U.S.-Swedish case. This shows that assumptions of macro-level cultural similarity are not good predictors when it comes to micro-level outcomes concerning the human side of mergers and acquisitions. Rather, the five factors mentioned above have more significance in terms of internal legitimacy creation.

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