An ethical organizational environment ensures a trustworthy organization. This case study explored strategies that banking managers in the United Arab Emirates used to create an ethical organizational environment, one that emphasized the inclusion of ethical values, moral principles, and commitment to society. The target population included senior managers who created and implemented strategies to ensure employees adopted the ethical values in pursuit of an ethical environment. Ethical climate theory provided the conceptual framework for this study. Interviews with 5 managers and company documentation contributed the data for this research. Data were analyzed following inductive investigation and case description. Connecting corporate values with measurable indicators emerged as the most prominent strategy among these 5 managers. Translating soft value statements into hard performance factors allowed for the creation of an ethical environment that signaled consistent messages about appropriate behavior. Employee engagement was another prominent finding. Providing opportunities for informal interaction allowed employees to establish relationships and facilitated cross-functional collaboration. Other important strategies were related to maintaining transparency and leadership role-modeling. Implications for positive social change include the potential to regain trust in banking by providing banking managers with a guideline to create an ethical organizational environment.

[pt] O aquecimento global, as mudanças climáticas, a degradação dos ecossistemas e a perda da biodiversidade transformaram a sustentabilidade na grande agenda do século XXI. Algumas empresas compreenderam isso ao adotarem elementos da sustentabilidade corporativa como práticas cada vez mais corriqueiras. Há, no entanto, muitas dúvidas ainda sobre as melhores formas de aplicação dessa sustentabilidade corporativa no dia a dia das empresas. Nos últimos anos, abordagens como a do triple bottom line e do environmental, social and governance (ESG) tornaram-se usuais, mas esses modelos são criticados por suas complexas operacionalidades e por seus escopos insuficientes. A partir desse pressuposto, a presente dissertação tem por objetivo apresentar um novo conceito de sustentabilidade corporativa – a Empresa Regenerativa – para implementação em empresas dos mais diversos tamanhos. Partimos da premissa de que a Empresa Regenerativa deve ser constituída por quatro eixos complementares: a governança corporativa inclusiva; o valor compartilhado; o impacto ambiental positivo; e a cidadania corporativa. Tendo como método a pesquisa aplicada, a dissertação apresenta definições desses quatros eixos e os ilustra com casos selecionados em fontes bibliográficas, documentais e jornalísticas. Esta pesquisa teve como resultado uma contribuição tripla: em primeiro lugar, para a ciência da sustentabilidade com uma atualização do debate sobre a sustentabilidade corporativa; em segundo lugar, para as ciências sociais, com uma abordagem crítica ao atual modo de produção hegemônico; por fim, para o próprio campo da gestão empresarial, com a sistematização de um portfólio de iniciativas. / [en] Global warming, climate change, ecosystem degradation and loss of biodiversity have made sustainability a major agenda for the 21st century. Some companies have understood this by adopting elements of corporate sustainability as increasingly common practices. However, there are still many doubts about the best ways to apply this corporate sustainability in the activities of companies. In recent years, approaches such as the triple bottom line and environmental, social and governance (ESG) have become commonplace, but these models are criticized for their complex operationalities and insufficient scope. The present dissertation aims to present a new concept of corporate sustainability – the Regenerative Company – and a basic model of implementation for all companies. This work arguments that the Regenerative Company consists of four complementary axes: inclusive corporate governance; shared value; positive environmental impact; and corporate citizenship. Using applied research as a method, this study introduces definitions of these four axes and illustrates them with case studies selected from bibliographic, documental and journalistic sources. This research resulted in a triple contribution: firstly, to the science of sustainability with an update of the debate on corporate sustainability; secondly, for the social sciences, with a critical approach to the current hegemonic mode of production; finally, to the field of business management itself, with a practical application model.

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[pt] A sociedade vem utilizando recursos naturais para a produção de bens e serviços, visando atender suas necessidades e bem-estar. As empresas desempenham importante papel atendendo essas necessidades, em grande escala e, ao fazê-lo, impactam positiva e negativamente os ecossistemas onde atuam, potencializando a pressão sobre limites planetários e aspectos socioambientais. Há uma percepção emergente de que a solução para os grandes desafios da sociedade passa pela inclusão dos aspectos de sustentabilidade na agenda política, nas empresas e na educação básica, buscando equilibrar o atendimento das necessidades humanas, biodiversidade e recursos naturais, considerando gerações presentes e futuras. Nessa pesquisa são apresentados elementos que demonstram a importância e benefícios da Sustentabilidade Corporativa para as empresas e para a sociedade. Pesquisas setoriais indicam que as empresas reconhecem essa importância, mas também concluem que parte relevante delas ainda não integrou os aspectos ESG em sua governança corporativa. Diante de uma maior atuação de consumidores, colaboradores, ativistas, investidores e reguladores, os conselhos de administração são desafiados a atuarem como guardiões da sustentabilidade e líderes da implementação dos aspectos socioambientais nas empresas que administram. Nesse sentido, o objetivo da pesquisa é identificar quais são os desafios dos Conselhos de Administração para a incorporação dos aspectos ESG. Por meio de pesquisa bibliográfica e de campo, considerando entrevistas a conselheiros e conselheiras de grandes empresas do Setor Elétrico Brasileiro, incluindo presidentes e membros de comitês de Sustentabilidade, foi possível identificar os 10 maiores desafios, assim como recomendações que podem apoiar os conselhos na superação dos mesmos. / [en] The Society has been using natural resources for the production of goods and services, aiming to meet its needs and well-being. Businesses play an important role in meeting these needs on a large scale and, in doing so, positively and negatively impact the ecosystems where they operate, increasing pressure on planetary boundaries and socio-environmental aspects. There is an emerging perception that the solution to society s major challenges involves including sustainability aspects in the political agenda, in business and in basic education, seeking to balance meeting human needs, biodiversity and natural resources, considering present and future generations. This research presents elements that demonstrate the importance and benefits of Corporate Sustainability for companies and society. Sector surveys indicate that companies recognize this importance, but also conclude that a relevant part of them has not yet integrated ESG aspects into their corporate governance. Faced with greater involvement by consumers, employees, activists, investors and regulators, boards of directors are challenged to act as guardians of sustainability and leaders in the implementation of socio-environmental aspects in the companies they manage. In this sense, the objective of the research is to identify what are the challenges of the Boards of Directors for the incorporation of ESG aspects. Through bibliographical and field research, considering interviews with directors of large companies in the Brazilian Electricity Sector, including chairmen and members of Sustainability committees, it was possible to identify the 10 biggest challenges, as well as recommendations that can support the boards in overcoming them.

[pt] A sustentabilidade corporativa é identificada na interseção de um conjunto de práticas ambientais, sociais e econômicas integradas. Inúmeras práticas sustentáveis são empregadas pelas organizações, resultando em diversos benefícios de curto e longo prazo. A mensuração do desempenho por meio de indicadores de sustentabilidade com objetivo de acompanhar os resultados e os impactos gerados na natureza e na sociedade por essas práticas tem sido empregada e reportada em forma de relatórios de sustentabilidade por inúmeras empresas ao redor do mundo. No contexto brasileiro, percebe-se a falta de estudos que abordem esse tema. Por tanto, o presente trabalho teve como objetivo identificar as principais práticas sustentáveis e indicadores de desempenho reportadas em relatórios de sustentabilidade utilizadas por empresas de diferentes setores da economia brasileira pertencentes ao ISE da bolsa de valores de São Paulo. A primeira etapa dessa dissertação consistiu em realizar uma revisão sistemática da literatura a fim de apresentar o estado da arte sobre medição de desempenho em relatórios de sustentabilidade. A segunda parte consistiu em identificar as práticas sustentáveis e indicadores relatados nos relatórios de sustentabilidade por meio de uma análise de conteúdo. Por fim, realizou-se uma análise estatística dos indicadores de desempenho obtidos. Após a realização da pesquisa, conclui-se que i) A maioria das empresas está focando nos aspectos da sustentabilidade e estão no caminho certo para o desenvolvimento sustentável. ii) As empresas estão buscando soluções para suas demandas, levando em consideração aspectos como gerenciamento de água, eficiência energética, redução do consumo de insumos, diminuição de desperdícios, novas composições de materiais e formas de produção. iii) Os relatórios de sustentabilidade servem como ferramenta de transparência, uma vez que apresenta de forma concisa dados e informações de como as empresas utilizam todos os seus recursos para criar valor no curto, médio e longo prazo. / [en] Corporate sustainability is identified at the intersection of a set of integrated environmental, social and economic practices. Numerous sustainable practices are employed by organizations, resulting in several short and long term benefits. Performance measurement through sustainability indicators to monitor the results and impacts generated in nature and society by these practices has been employed and reported in the form of sustainability reports by countless companies around the world. In the Brazilian context, there is a lack of studies that address this theme. Therefore, this dissertation aimed Identify the main sustainable practices and performance indicators reported in sustainability reports used by companies from different sectors of the Brazilian economy belonging to the ISE of the São Paulo Stock Exchange. The first step of this dissertation was to conduct a systematic literature review to present the state of the art on performance measurement in sustainability reports. The second part was to identify sustainable practices and indicators reported in sustainability reports through content analysis. Finally, a statistical analysis of the obtained performance indicators was performed. After conducting the research, it is concluded that i) Most companies are focusing on sustainability aspects and they are on the right track for sustainable development. ii) The companies are looking for solutions to their demands, taking into account aspects such as water management, energy efficiency, reduction of input consumption, waste reduction, new material compositions and production methods. iii) Sustainability reporting serves as a transparency tool as it concisely presents data and information on how companies use all their resources to create value in the short, medium and long term.

The impact of the current food system on the climate crisis challenges its actors to takeactions towards sustainability. The increasing pressure in transforming the food system requires changes at the organisational level, which sparks research interest in understanding what factors influence the integration and strengthening of sustainability in food-producing companies. This study aims to explore the organisational change process of sustainability implementation and the influence of organisational and external factors. This thesis should contribute to the field of research by analysing food-producing companies on their sustainability transition to conclude what factors drive the sustainability integration and strengthening in their organisations. Reflections on organisational change management and corporate sustainability lay the theoretical foundation for this thesis. The research follows a qualitative methodology that explores change drivers for sustainability change by conducting semi-structured interviews with six sustainability professionals. A thematic analysis of the data highlights the different approaches to sustainability of the organisations. The findings are summarised in a sustainability change framework presenting influencing factors on organisations’ sustainability transition and key drivers for sustainability change. The key findings indicate that a sustainability-oriented culture, passionate leadership, long-term commitment to sustainability, sustainability training and education, collaborative communication, sustainability measurements, the inclusion of sustainability in daily work, and a sustainable and professional brand are the key drivers to sustainability integration and strengthening.

Many companies acknowledge the threat from global carbon emissions and how it affects climate change. Despite the continuous warnings, many organizations lack the necessary and recommended action plans that can hamper their negative impact on the environment. One of the managerial tools that companies use globally in order to work proactively and strategically on issues related to the environment, is to set up carbon reduction targets. With time companies have in-house strategies on how to reach the carbon reduction targets by creating a roadmap of cutting measures. Unfortunately, the majority of companies do not have carbon reduction targets that are in line with what science think is needed to avoid contributing to global warming. Nonetheless, forward-thinking early adopters have been using “science-based” methods to challenge the status quo by developing ambitious carbon targets that are in line with today’s best carbon science. This qualitative research investigates the challenging steps from setting a long-term carbon target, using the guidelines and methods presented by the Science-based target initiative. With an exploratory research approach, a case study was conducted at a global leader in appliance manufacturing and industry leader within sustainability. The data was gathered by using semistructured interviews combined with observational findings with a focus to examine how carbon targets emerge in a situated organizational setting. The interviewee's representatives come from two categories, internal company representatives and, external companies that have used the guidelines to set science-based carbon targets. For manufacturing firms, the findings from investigating three steps of the process: calculating the base-year, target integration and predicting future technology development. Calculating the base-year was identified as the most challenging step. The empirical findings helped build an understanding of the different dimensions that facilitate corporate sustainability management. This research has helped to contribute to the lack of empirical findings within the carbon management and carbon target area. Specifically, the sciencebased carbon target topic. / Många företag har idag uppmärksammat det globala hotet från de enorma utsläppen av koldioxid och dess drivande roll i framtidens klimatförändringar. Trots att många företag kontinuerligt arbetar mot att minska sina koldioxidutsläpp, saknar många de nödvändiga handlingsplanerna för att hämma deras negativa påverkan på miljön. Ett av verktygen företag globalt har för att arbeta med proaktivt och strategiskt i frågor som rör miljö, är att sätta upp koldioxidreduktionsmål. Men tyvärr har flertalet av företagen idag mål som inte ligger i linje med vad vetenskapen anser är nödvändigt för att undvika den framtida globala uppvärmningen.Vad ett företag bidrar med har visat sig ofta bygga på okunskap och är därför hamnar sällan målen i linje med vad naturen efterfrågar. För att utmana detta problem har några banbrytande företag använt sig av metoder som kallas "science-based". Dessa metoder är en samling ramverk för att skapa långsiktiga koldioxidreduktionsmål som bättre ligger i linje med vad forskningen tror är nödvändigt för att undvika den globala uppvärmningen. Denna kvalitativa studie undersöker hur ett tillverkningsföretag skapar långsiktiga koldioxidreduktionsmål genom att använda vetenskapligt baserade metoder. En explorativ fallstudie genomfördes hos en global ledare inom tillverkning av vitvaror och hushållsapparater och, som även är branschledare inom hållbarutveckling. Uppgifterna samlades in genom att använda halvstrukturerade intervjuer i kombination med observationer med fokus på att undersöka målsättningsprocessen i ett företags miljöer. De intervjuade kommer från två kategorier, representanter inom företaget och, externa företag som redan har använt dessa ramverk för att skapa vetenskapligt baserade koldioxidreduktionsmål. Resultaten visar att för tillverkningsföretag finns det tre utmanande steg: att beräkna basåret, målintegration och förutspå nödvändig framtida teknikutveckling. De empiriska fynden bidrar till att skapa en bättre förståelse kring hur företag idag arbetar med att sätta upp koldioxidreduktionsmål med fokus på att använda ”science-based” ramverken.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-07-01T18:20:11Z No. of bitstreams: 1 Geovana Zimmermann Los.pdf: 1707837 bytes, checksum: 42f45d5024c990c07d9c215480e1fa6d (MD5) / Made available in DSpace on 2015-07-01T18:20:11Z (GMT). No. of bitstreams: 1 Geovana Zimmermann Los.pdf: 1707837 bytes, checksum: 42f45d5024c990c07d9c215480e1fa6d (MD5) Previous issue date: 2014-03-28 / Nenhuma / O objetivo do estudo foi verificar o impacto no valor adicionado a distribuir das variáveis evidenciadas, segundo a NBCT 15, por empresas classificadas no ISE. A pesquisa foi realizada com uma amostra formada por 75 relatórios de sustentabilidade, de 25 empresas que permaneceram na carteira do ISE no período de 2010 a 2012. Os resultados revelam que o grupo de indicadores do corpo funcional apresenta o maior percentual de atendimento à evidenciação de informações requeridas pela NBC T 15, uma vez que estes são evidenciados em 62,67% dos relatórios das empresas da amostra, seguidos do grupo de indicadores sociais internos, com 55,92%, e do grupo de indicadores sociais externos, divulgados em 47,33% dos relatórios. Já o grupo de indicadores relacionados com o meio ambiente apresenta o percentual médio mais baixo em termos de aderência, com índices de 26,67%. Com isso, o nível geral de aderência das empresas da amostra aos indicadores da NBC T 15 é de 49,6%, revelando fragilidade no quesito transparência. Nesse sentido, utilizando-se a análise de regressão com dados em painel para modelo de efeito fixo e de efeito aleatório, foi testado o impacto das variáveis “gastos sociais internos”, “número de funcionários”, “gastos sociais externos” e “gastos em meio ambiente no valor adicionado a distribuir das empresas”. No resultado para o modelo de efeito aleatório, é possível rejeitar H0, diante da hipótese H0,1, e confirmar a hipótese H1 formulada. Assim, o estudo revela que quanto maior o gasto com indicadores sociais internos, maior seria o valor adicionado a distribuir das organizações da amostra. Para as hipóteses H0,2 e H0,4 , é rejeitada a hipótese H0 a 5% de significância e, com isso, pode-se confirmar as hipóteses H2 e H4 do estudo, respectivamente. Dessa forma, o resultado demonstra que quanto maior o nível de funcionários das empresas da amostra, bem como quanto maiores forem os gastos com meio ambiente, maior será o valor adicionado a distribuir por elas. / The aim of the study was to determine the impact, on the added value to distribute of evidenced variables, according to NBCT 15, by companies classified on the ISE. The survey was conducted with a sample consisting of 75 sustainability reports, of 25 companies which remained on the ISE in the period 2010-2012. The results show that the group of indicators of functional staff shows the highest percentage of attendance to the disclosure of information required by NBC T 15, since these are observed in 62.67% of sample companies’s reports, followed by the group of internal social indicators, with 55.92%, and the group of external social indicators, published in 47.33% of the reports. The group of indicators related to the environment presents the lowest average percentage in terms of adhesion, with rates of 26.67%. With this, the overall adherence level of the sample companies to the indicators of NBC T 15 is 49.6%, revealing weaknesses in the category transparency. In this sense, using regression analysis, with panel data for the fixed effect and random effect model, it was tested the impact of variables "internal social spending," "number of employees", "external social costs" and "Spending on the environment in the value added to be distributed by companies". In the results for the random effect model, it is possible to reject H0,, given the hypothesis H0,1, Thus, the study reveals that higher is the spending on domestic social indicators, higher is the sample organizations’ added value to distribute; For the hypotheses H0,2 e H0,4 , is rejected hypothesis H0 at 5% significance, and, thus, it can be confirmed the H2 and H4 hypotheses of the study, respectively. Thus, the result shows that higher is the level of employees of companies in the sample, as well as higher is the spending on the environment, higher will be the value added to be distributed by them.

Made available in DSpace on 2016-04-25T16:45:17Z (GMT). No. of bitstreams: 1 Mozart Nino.pdf: 747699 bytes, checksum: a30b483618c5881318f511a95142084f (MD5) Previous issue date: 2009-06-29 / This work intends to explore what a company should do and also how to do it, to offer to society social action projects, which could be seen and accomplished as business opportunities, innovation and competitive advantage. And also to present some management and planning tools and models which would help to put together a social dimension to the economic and environmental dimensions, in an integrated planning, decision making and execution of its corporate strategy, which contemplate the interdependence and the convergence of both company and society concerns in the core of the company strategic management process / Este trabalho se propõe a explorar o que uma empresa deveria fazer e também como fazê-lo, para oferecer à sociedade projetos de ações sociais que pudessem ser percebidas e realizadas como oportunidades de negócios, de inovação e de vantagem competitiva. E também a apresentar algumas ferramentas e modelos de gestão e planejamento, que permitiriam juntar uma dimensão social às dimensões econômica e ambiental, em um processo integrado de planejamento, tomada de decisão e execução de estratégia empresarial, contemplando uma interdependência e convergência dos interesses da empresa e da sociedade no centro estratégico da gestão da empresa

The purpose of this essay was to lay the foundations for a model in the form of a question battery that can help buyers compare the sustainability responsibilities of different suppliers, so that the buyer can choose the supplier that contributes most to the Sustainable Development Goals (SDG). The model is designed as a question battery to enable the buyer to ask more comprehensive questions to the various suppliers regarding social, ecological and economic sustainability than they do today.   In order to find questions on an overall ethical level I have investigated how the global institutions intend us to navigate and prioritize between the SDGs, I have also applied the Aristotelian and Kantian ethics and Archie Carrol's model, the CSR pyramid, to broaden the ethical perspective in the questions to the companies.   The result is a question battery with questions about the company's vision and global goals, about the company's values ​​linked to all stakeholders, questions about whether the internal good and the external good are in harmony with society, questions about the company's value chain and business model and a larger stakeholder analysis.   How should a buyer then be able to evaluate a supplier's different answers? This essay aimed to create the first questionnaire with a broad question battery, the next step is to evaluate the different answers. / Syftet med den här uppsatsen var att lägga grunden till en modell i form av ett frågebatteri som kan hjälpa inköpare att jämföra olika leverantörers hållbarhetsansvar, så att inköparen ska kunna välja den leverantör som bidrar mest till de globala målen.  Modellen är utformad som ett frågebatteri för att inköparen ska kunna ställa mer omfattande frågor till de olika leverantörerna angående social, ekologisk och ekonomisk hållbarhet än vad de gör idag.   Mitt tillvägagångssätt har varit att undersöka hur de globala institutionerna tänker sig att vi ska navigera och prioritera mellan de globala målen, genom att övergripande backa tillbaks till de hållbarhetsdokument som togs fram redan på 1980-talet och sedan arbeta mig vidare till de globala mål som kom 2015 och fram till de guider som finns för ett hållbart näringsliv idag. För att hitta frågor på en övergripande etisk nivå har jag tagit hjälp av den aristoteliska och den kantianska etiken samt Archie Carrols modell, CSR pyramiden, för att bredda det etiska perspektivet i frågeställningarna till företagen.  Resultatet blev ett frågebatteri med frågor om företagets vision och de globala målen, om företagets värderingar kopplat till samtliga intressenter, om det internt goda och det externt goda är i samklang med samhället, frågor om företagets värdekedja och affärsmodell samt en större intressentanalys. Hur ska en inköpare kunna värdera en leverantörs olika svar? Den här uppsatsen syftade till att skapa det första frågeformuläret med ett brett frågebatteri, nästa steg är att värdera de olika svaren.