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dc.rights.licenseCC-BY-NC-ND
dc.contributor.advisorEspana, Sergio
dc.contributor.authorÞorsteinsdóttir, G.
dc.date.accessioned2020-09-29T18:00:11Z
dc.date.available2020-09-29T18:00:11Z
dc.date.issued2020
dc.identifier.urihttps://studenttheses.uu.nl/handle/20.500.12932/37752
dc.description.abstractBackground: A gap in the knowledge is identified reflecting the link between information systems supporting ESEA and information systems supporting managerial practices during continuous improvement processes among enterprises. Aims: To assess the continuous improvement processes of large enterprises, in the context of the link between ESEA and managerial practices. For these purposes, we model the aforementioned processes in process deliverable diagrams and analyse the information flow when ESEA is adapted in a larger setting, namely considering managerial practices in the Supply Chain Department, Human Resource Department and Marketing Department. Method: In a exploratory literature review, the link between ESEA and managerial practices is investigated in a three-tier approach, namely macro, meso and microtiers. From the findings in the literature review, a set of hypotheses is generated. Further, a step by step approach consisting of semi-structured interviews and gathering of documentation such as ESEA reports in five observational case studies is conducted. Finally, 56 responses are collected from ESEA practitioners and ESEA consultants in a collaborative survey. Conclusion: There is a link in the state-of-the-art and practice between ESEA and managerial practices. Further, a bidirectional link is identified in the observational case studies and in the collaborative survey between information systems supporting ESEA and information systems supporting managerial practices in the Supply Chain Department and Human Resource Department. However, no information flow is detected concerning managerial practices in the Marketing Department. Finally, a hierarchy of strategies and processes are identified, namely company-wide, functional and modular strategies and processes. In these processes, a plethora of ESEA methods are adapted in managerial practices, such as the UNGC, SDGc, GRI Assessment, ESG 2.0 Guidelines and the ISO14001.
dc.description.sponsorshipUtrecht University
dc.format.extent10543032
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.titleEthical, social and environmental accounting methods in large enterprises in the context of managerial practices
dc.type.contentMaster Thesis
dc.rights.accessrightsOpen Access
dc.subject.keywordsEthical, social and environmental accounting (ESEA), managerial practices, functional areas, continuous improvement processes, strategic management, information flow
dc.subject.courseuuBusiness Informatics


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