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  • 1.
    Hartwig, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Högskolan Dalarna.
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Kågström, Jonas
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Redovisning av externaliteter - några reflektioner2018In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 3, p. 25-28Article in journal (Other academic)
    Abstract [sv]

    I takt med att företagens effekter på det omgivande samhället uppmärksammas ställs också högre krav på att redovisningen breddas. Med ett bredare hållbarhetsperspektiv kan värdet av de externa effekter som företagets verksamhet ger upphov till synliggöras i redovisningen. I den här artikeln ges ett tentativt förslag på hur det till den traditionella balans- och resultaträkningen går att addera värdet av företagets externa miljöeffekter och sociala effekter.

  • 2.
    Hartwig, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Kågström, Jonas
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Make accounting relevant again: A conceptual model on how to include external effects in financial reports2019Conference paper (Refereed)
  • 3.
    Hartwig, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Kågström, Jonas
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Sustainability Accounting for Externalities2019In: Sustainability: The Journal of Record, ISSN 1937-0695, E-ISSN 1937-0709, Vol. 12, no 3, p. 158-162Article, review/survey (Refereed)
    Abstract [en]

    As companies' impacts on society receive increasing attention, higher expectations are placed on accounting systems to consider effects on internal and external stakeholders. With a broader sustainability perspective, impacts of external effects caused by companies' operations are made visible in financial reports. This article argues that externalities should be recognized in financial reports and proposes ways to extend traditional balance sheets and income statements with information on companies' environmental, social, and economic impacts on society.

  • 4.
    Klingberg, Tage
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Kågström, Jonas
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Den goda sopavgiften: Hur styra avfallshanteringen för bra miljö och till rimliga kostnader?2004Report (Other (popular science, discussion, etc.))
  • 5.
    Klingberg, Tage
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Kågström, Jonas
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Samordnade sopor: Om avfallshantering i praktiken2005Report (Other academic)
    Abstract [en]

    Waste is generated, processes and disposed of by all actors in the chain from producers (in-dustries) via consumers to waste companies. The interactions between all these actors deter-mine the environmental consequences and the costs. We have studied the middle part, i.e. households and organizations in their roles as consumers. We have focused on attitudes, knowledge and behaviour.

    The work has largely been performed by bachelor and master students of business administra-tion as their final thesis. Most studies are based on interviews or mail questionnaires. How-ever, two studies are theoretical focussing social marketing.

    We report and analyze the results of the studies conducted during the last two semesters. This is our second report from our project. More studies and a doctoral project is under way.

  • 6.
    Kågström, Jonas
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Today's perfect - tomorrow's standard: the role of consumers and the limits of policy in recycling2011Doctoral thesis, monograph (Other academic)
    Abstract [en]

    In this study the mechanisms influencing recycling rates around the system maximum are deliberated. On the one hand, Policies, System design and how Citizens understand the two aforementioned are pitted against each other. This is done in a setting where individual rewards from action are in turn set against the values of the community and the compliance measures/social marketing of recycling companies and policy makers. This is the dynamic setting of this dissertation. In the past much research into recycling has been focused on how to get recycling started. Sweden is in a bit of a different position with recycling levels often being very high in an international comparison. This means other challenges face citizens and policy makers alike. The determinants influencing recycling rates are studied and compared to contemporary research. Policy makers and social marketers that wish to see a system used to its fullest need to understand the determinants that remain to be influenced near the system optimum. The studied recycling system points to a trichotomy of determinants influencing recycling rates. Social or public marketing being one part; the community's understanding of recycling being a second part, and individual knowledge and understanding forming the third. Successive elimination of potential determinants in a Zwicky box, using statistical analysis, indicates that strengthening individual autonomy and ability to participate efficiently remains as the key to further and sustainable development in the field. The study suggests compliance rates can still be improved upon, even when recycling rates are in excess of 80%, although methods might have to change. Instead of an oft used emphasis on coercive compliance and "scare tactics", a careful study and propagation of the recycling techniques developed by the many efficient citizens is pivotal. In addition, further improvements in terms of recycling facilitation may offer policy makers a sustainable path to near system optimal recycling rates.

  • 7.
    Kågström, Jonas
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Tyg eller papper?: En utredning för Rådet för Hållbar Utveckling angående kökshanddukens vara eller icke vara2010Report (Other (popular science, discussion, etc.))
  • 8.
    Kågström, Jonas
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Nilsson, Eva B
    Johansson, Magnus
    Påverka beteende genom systematisk återkoppling2014Report (Other academic)
    Abstract [sv]

    Kunskapen om hur vi kommunicerar med våra invånare hur man ska hantera sitt avfall är god. Men vi behöver mer kunskap om beteendepåverkan genom systematisk återkoppling till individen. Det finns heller ingen sammanställning över goda exempel om sådan återkoppling. Detta projekt syftar till att öka kännedomen om systematisk återkoppling och hur detta kan användas för att nå målen enligt avfallstrappan.

  • 9.
    Sörqvist, Patrik
    et al.
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Building, Energy and Environmental Engineering, Buildning science - applied psychology.
    Hedblom, Daniel
    The University of Chicago.
    Holmgren, Mattias
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Building, Energy and Environmental Engineering, Buildning science - applied psychology.
    Haga, Andreas
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Building, Energy and Environmental Engineering, Buildning science - applied psychology.
    Langeborg, Linda
    University of Gävle, Faculty of Health and Occupational Studies, Department of Social Work and Psychology, Psychology.
    Nöstl, Anatole
    University of Gävle, Faculty of Engineering and Sustainable Development, Department of Building, Energy and Environmental Engineering, Buildning science - applied psychology.
    Kågström, Jonas
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Who needs cream and sugar when there is eco-labeling?: Taste and willingness to pay for 'eco-friendly' coffee2013In: PLoS ONE, ISSN 1932-6203, E-ISSN 1932-6203, Vol. 8, no 12, p. e80719-Article in journal (Refereed)
1 - 9 of 9
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