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sustainability webpages and press releases) of the three Finnish case companies was content analysed.Several different stakeholders are mentioned in the disclosure however most of them only a few times.The most often mentioned stakeholders were customers, cooperative companies and employees. Somedifferences arise when comparing the top ten stakeholders mentioned in different areas of CSR anddisclosure type.This analysis has a few limitations. First, only a part of the CSR disclosure was analysed. Also thetarget of analysis covered only one year of reporting. In other words, these results can be called as asnapshot of the CSR disclosure of the case companies. This limitation will be lowered during the projectwhen other parts of the CSR disclosure will be analysed as well. Also, in the future the analysis will coveryears 2007–2009 so the variation in time will be analysed. Second, limitation of the analysis is that itonly targeted the disclosure. CSR disclosure has been accused of concentrating only on the positiveissues and also of being an imago raising stunt. The positive tendency of reporting was not analysed inthe paper. However, it became very clear that the disclosure presents company’s view on the topic,especially in the case of press releases.In the previous literature, customers, employees and authorities were mentioned as importantstakeholders. In this analysis, customers, cooperative companies and employees were mentioned mostoften. Authorities were not very often mentioned. There are some reasons behind this difference. First,one could argue that does the pure amount of mentions relate with the importance of the stakeholder.The low amount of mentions of authorities, for example, cannot be said to imply that these companieswould not regard the authorities as an important stakeholder rather than the selected disclosures aresurely not the main disclosure channel towards the authorities.This analysis is a good starting point for the on-going project. At the same time, it argues for somefurther analysis. During the analysis, it became obvious that the corporate responsibility disclosure isonly company’s view of the CSR work and it might not be shared with the stakeholders. The project givesan interesting and important opportunity to compare the official picture of CSR in the company (i.e.corporate responsibility disclosure) with the picture that the company’s internal and externalstakeholders have. Also, the content analysis will be widened in three ways. First, analysis will cover thedisclosure of the case companies from the period 2007–2009. Also, the stakeholder magazines, theannual reports and CSR policies will be added to the analysis. Second, the subthemes of the CSR will beanalysed. Third, the analysis will focus on the most often mentioned stakeholders from the point of viewof the subthemes of CSR. Also, this preliminary analysis raises the interesting question of who are thetarget groups of the CSR disclosure and can the target groups be determined by listing and counting thementioned stakeholders?AcknowledgementsThe author wishes to thank the Tekes – the Finnish Funding Agency for Technology and Innovation(project number 770/31/2010) and the Finnish Work Environment Fund (project number 109344) forproviding the funding for the project reported in this paper.356
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Hanna Lakkala & Jarmo Vehmas (edito
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CONTENTSINTRODUCTION ..............
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Implementation of Total responsibil
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In addition, an expert panel chaire
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GROUPING AND RANKING THE EU-27 COUN
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objects, i.e. countries. The city b
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Motorization rate (number of cars/
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Cluster 7: Italy, SpainAs can be un
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The northwestern European cluster i
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ReferencesEurostat (2011) Eurostat
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The authors applied both the SUMMA
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3.1. SUMMA examplesEmissions are a
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sector not in the paid work sector
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sustainability. While non-use and e
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Figure 5.Fund-Flow analysis of Scot
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examination concern e.g. dispersal
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These interlinked themes strongly a
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Social sustainabilitySocial sustain
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Economic sustainabilityThe existenc
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Public transport is efficient (supp
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SECRETARIAT OF THE CONVENTION ON BI
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1. Introduction and BackgroundThe d
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3. Case StudiesTwo alternative scen
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(methodological, spatial and time-s
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Comparing with energy uses in Campa
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ESI 0.02 0.02 0.14 0.14% Renewable
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Kamm, B. - Kamm, M. (2004) Principl
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It is possible to identify five pre
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Case study applicationThe Cairngorm
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The language and terminology used b
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utility of MUSIASEM were less varie
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Our findings illustrate that relati
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McNie, E. C. 2007, "Reconciling the
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1. IntroductionRomania is a country
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Figure 2.The Manufacture sector has
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Figure 5.Between 2002 and 2006, Ele
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The database of net taxes on produc
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Serbanescu, I., 2007. Romania Under
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flows such as the residuals of prod
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Consumption (TMC) is a deriavite of
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6. Imported and Exported Material F
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points of view means that the use o
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TRENDS AND DRIVING FACTORS IN FINNI
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Figure 1.The interlinking of the fr
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Figure 3. The removal of total andc
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200150100500-50CO2FI/FECFIFECFI/VAF
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ReferencesBraczyk, P.H.J., Cooke, P
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“JUST BEGIN”A CASE STUDY IN CRE
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2. Materials and MethodsThe role of
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everyone some share in the land’s
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allowing for winter grazing and car
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Useful PrinciplesAn especially impo
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This approach necessarily has major
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POWERING THE FUTURE OF THE LEAST DE
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made interviews in a village that h
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was put on projects predominantly f
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(discussed in more detail in follow
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4. Solar Home System Program in Lao
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micro hydro has not received that m
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And the role of smaller scale solut
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has become in discourse level the m
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ReferencesBerliant, Leslie (2009) W
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DEVELOPING TIBET INTO A SPECIAL SUS
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are just a curiosity for festivals
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Environmental sustainabilityEnviron
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and towns under the reservoir. Howe
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ailways, airports and townships for
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(3) social needs: good relations an
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COPENHAGEN FAILURE AND NORTH-SOUTHD
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”whoever defines the terms of the
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Blair makes a division between deve
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Issue 3: Action suggestionsOne of t
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change as a serious problem and und
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aspects. Through the scrutiny of le
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50 000 ha are currently irrigated.
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Table 2.The main pieces of legislat
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Table 3.The main policy documents o
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However, the Zambian laws on sanita
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State House (2009). Updated on 16th
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Forum 2009). As agriculture is the
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2005; Levy and Newell 2002). These
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The virtual water ‘flows’ embed
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value given to the other members of
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countries of operation, promoting m
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Hoekstra, A.Y., Chapagain, A.K., (2
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1723. SUSTAINABLE CONSUMPTION
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guarantee the consumer’s opportun
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3. Growth of GDP doesn’t guarante
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Veblen’s observation on the inter
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overriding of the ‘interference o
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consumption has no centre point (or
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Habermas, J., 1968. Erkenntnis und
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2010). However, people who prioriti
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Table 2.Operationalizing of attitud
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material intensity, which is driven
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225 cases of serious illness per te
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instance, to tax labor in the frame
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Anderson, A., Harris, T., Tylavsky,
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Heiskala, R. (2000). Toiminta, tapa
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Rauh, V., Arunajadai, S., Horton, M
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MAXIMUM AND MINIMUM CONSUMPTION- TW
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possibilities to participate in the
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udgets were mostly selected by expe
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Figure 1.Material footprint of the
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eference budgets. A reduction in li
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Schmidt-Bleek,F. (2009) The Earth:
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A CONCEPTUAL FRAMEWORK FOR LIFE CYC
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Geels notes that for transitions to
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Hafkamp (2002), working from the ec
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4.1. LCT based analysis as a test f
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effect, this image establishes a vi
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management strategies, it has been
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5.2.3. Subsidiarity: Level of imple
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Council Directive. 2008. 2008/98/EC
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LAND USE FOR BIOENERGY PRODUCTION -
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Economic: part of the technical pot
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local food production system. Conse
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As can be seen from the graph above
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ReferencesBerndes G, Hoogwijk M, va
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DRIVERS AND BARRIERS TO SUSTAINABLE
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Figure 1.Dynamic and Folding Field
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esponses to an array of possible em
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Leadership and institutionsThe SEQC
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not preferable. Scenario 4: Transfo
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Figure 2.Practical responses across
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Wilber, Ken. 2001. A Theory of Ever
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2. Background and LiteratureSustain
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about environmental challenges. Sco
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interconnectedness of globalization
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ConclusionThe analysis of the data
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ReferencesAgenda 21, Chapter 36. Th
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2. Theory and LiteratureTo achieve
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There probably are professional dif
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design fields, 2 from economics and
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out. While there are some necessary
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J. (Eds.) Proceedings of LeNS Confe
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INNOVATIVE FISCAL POLICY IN THE CON
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3. A concept of innovative fiscal p
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transfers, and social contributions
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Although Finland can be ranked into
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which induced lower tax revenues -
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panacea; furthermore, unlegislated
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ReferencesAfonso, A. - Hauptmeier,
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In this paper are presented some fi
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The baseline scenario for 2011-2012
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Indirect effects: the increased wei
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AcknowledgementsThis paper was supp
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e added to the domestic hidden econ
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case when all household are involve
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(from 70.8% in 1997 to 63.1% in 200
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Appendix 1Shares of informal income
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H2 Estimations under the hypotheses
Page 306 and 307: 1999). In this analysis the Finnish
Page 308 and 309: warming, growing environmental burd
Page 310 and 311: aggregate indicator. It is by no me
Page 312 and 313: Diefenbacher, H. 1994. The index of
Page 314 and 315: 3147. CORPORATE RESPONSIBILITY
Page 316 and 317: themselves - both in day-to-day bus
Page 318 and 319: 3. How do we arrive at big picture?
Page 320 and 321: Figure 3.Pillars of sustainability
Page 322 and 323: That communication, networking, and
Page 324 and 325: companies already consider the sust
Page 326 and 327: 1. IntroductionCompanies leading in
Page 328 and 329: Figure 1.Sources of InnovationExami
Page 330 and 331: penetration of disruptive innovatio
Page 332 and 333: introduced by Canon which eventuall
Page 334 and 335: Scenario 4 - Disruptive Era: This i
Page 336 and 337: Margolis, J.D. and Walsh, J. P. 200
Page 338 and 339: 1. IntroductionTotal Quality manage
Page 340 and 341: Waddock and Graves, 1997). Neverthe
Page 342 and 343: organizations to discover and creat
Page 344 and 345: undertaken to pursue a sustainable
Page 346 and 347: and ways to enhance and effectively
Page 348 and 349: Waddock, SA & Graves, SB 1997. ‘T
Page 350 and 351: the company and its stakeholders. O
Page 352 and 353: persons. About 30% of the shares ar
Page 354 and 355: working groups and board of directo
Page 358 and 359: Näsi, Juha (1995) What is stakehol
Page 360 and 361: the indirect and inter-stakeholder
Page 362 and 363: In June 2005, the presidents of Uru
Page 364 and 365: examine the stakeholder relationshi
Page 366 and 367: Union expressed its’ support to t
Page 368 and 369: The analysis of this case illustrat
Page 370 and 371: Meyer, K. E., Mudambi, R. & Narula,
Page 372 and 373: (Vandenbergh 2007; McBarnet and Kur
Page 374 and 375: Finally, enforceability is another
Page 376 and 377: 3.2. OverviewThe legal scholarship
Page 378 and 379: law, transnational private regulati
Page 380 and 381: The SA8000, a certification based s
Page 382 and 383: As the analyzed literature shows, t
Page 384 and 385: Shaffer, G. and Pollack, M.A.., 201
Page 386 and 387: documents and to correct the disclo
Page 388 and 389: 2.2. The EU CSR disclosure regimeSi
Page 390 and 391: The decision laid down the path for
Page 392 and 393: 2011). More fundamental criticisms
Page 394 and 395: espect of the materiality of CSR re
Page 396 and 397: unexpected side effects as well. As
Page 398 and 399: HEITZMAN, S., WASLEY, C. E. & ZIMME
Page 400 and 401: 4008. FUTURES METHODS
Page 402 and 403: 1. IntroductionThe Finnish society
Page 404 and 405: Figure 2.An analysis on effectivene
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In the following the scenarios are
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Development corresponds closest to
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THE SIGNIFICANCE OF WILD CARDS AND
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infrastructure sector. Thus, the ne
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consulted the right experts or if w
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Tampere area and Lapin Kansa is pub
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Here are just a few examples of the
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transparent decision-making. If pol
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Local and Regional Authorities.http
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DELPHI ON TRANSPORT AND CO 2 EMISSI
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which had offered little informatio
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and sidewalks. The use and ownershi
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very slow decrease after the year 2
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emissions of the car, and the annua
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Finnish Government (2008) Long-term
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ANALYSING THE SUSTAINABILITY OF ROA
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developed countries but not globall
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only are useful in stable condition
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analysis and literature survey form
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However, the survey did not give in
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DETR (1999) Sustainable distributio
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complex and systematic understandin
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The structure and aims of the paper
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Table 1.Steps of the ANT-derived me
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After the first iteration the impor
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in the real world? Since the lack o
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SMALL STEP TOWARDS SUSTAINABLE TRAN
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Quantitative content analysis was p
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general, attitudes towards car tax
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Future orientation of the discussio
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public, there were little possibili
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46810. SUSTAINABLE ENERGY
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meaningful components and compares
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fuel combustion. Positive values fo
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We analyse the changes in the count
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200180160140120100806040200Activity
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has had considerable impact on CO 2
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The structural decomposition analys
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Intensity effect on Final Energy Co
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%China, factors affecting CO 2 emis
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4. ConclusionsThe decomposition ana
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MICROALGAE AS A BIOFUEL FEEDSTOCK:
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are dominating the international ag
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3.1.3. BiodiversityBiodiversity is
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Moreover, people attach more and mo
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important role in tackling with or
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Spolaore P., Joannis C. C., Duran E
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DESIGNING SUSTAINABLE INNOVATIONSK.
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disciplines and socialised in diffe
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5. Corporate contextKSB is a medium
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Most important, BOS does not touch
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ongoing or expected changes in the
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1Idea andevaluation2Clarif. ofobjec
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Arthur. 2009. The Nature of Technol
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SUSTAINABILITY AWARENESS IN DESIGN
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Figure 1.Left: The various roles of
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longer product centred. It is widel
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the competence to help develop dema
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Figure 4.Survey framework: Dimensio
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gap. In our survey, the lack of con
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SUSTAINABILITY AND INDUSTRIAL DESIG
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“memories of the future” that e
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that it is quite common for compani
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3. How will sustainability change:
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e sensitive to sustainability as th
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Industrial Designers Society of Ame
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