The theoretical and practical importance of working capital management (Sharma & Kumar, 2011) and its strong link with the firm’s financial stability (Wang et al., 2020, p. 2; Kamel 2015, p. 35) make it one of the most important functional areas of corporate finance. Although literature and the corporate world recognize corporate sustainability mainly through corporate social responsibility (CSR), ESG emerged in the recent past and quickly made its strong footfall as an indicator of corporate sustainability. Literature is evident that studies have mainly focused on studying both working capital management (WCM) and corporate sustainability in relation to firm financial performance (FFP), while scant research has assessed the relationship between WCM and corporate sustainability (Barros et al., 2022, p. 1). The primary purpose of this study is to examine the relationship between corporate sustainability and WCM in the Swedish market to fill this gap in the literature and contribute to the existing body of knowledge on the subject matter through its findings, especially with reference to the use of ESG rating scores.  The relationship was examined through the quantitative approach. Sample data was comprised of 418 firm-year observations retrieved from Refinitiv Eikon on 38 firms listed on Nasdaq Stockholm between 2010-2020. ESG rating scores were used to measure corporate sustainability, while two proxy measures; cash conversion cycle (CCC) and working capital requirements (WCR) were for WCM. Stata software was used to find the results of the study by running the pertinent regression models using robust standard errors. Various statistical tests were performed to satisfy all the OLS classical assumptions. The empirical results of our study revealed mixed findings. The findings connected to CCC indicated no statistically significant relationship between ESG scores and CCC which allowed us to conclude that sustainable firms in Sweden do not operate with a shorter CCC (or cash cycle). The findings connected to WCR indicated a significant negative relationship of WCR with the environmental and social score, however no relationship with ESG and governance scores. These results allowed us to conclude that sustainable firms in Sweden are able to operate with WCR (or cash requirements), however, these effects entirely come from the environmental and social pillars, which indirectly implies more sustainable firms can operate with lower levels of debt than their counterparts. Since we found no significant effect from the ESG scores for both CCC and WCR, our findings were partially in line with the shareholder theory, the stakeholders’ theory, and the legitimacy theory we used as theoretical references in our study. The overall findings of our study allow us to suggest sustainable firms in Sweden reconsider their working capital policy decisions to achieve working capital efficiency (a shorter cash cycle) while staying aligned with their sustainability goals.

Tesis por compendio / [ES] La sostenibilidad es un concepto que se está haciendo extensible a cada vez más ámbitos de nuestra sociedad, estando muy presente en la esfera empresarial a través de la denominada sostenibilidad corporativa. Sin embargo, la capacidad de determinar qué prácticas sostenibles aplicar para poder generar el mayor rendimiento para las compañías todavía se antoja complicado. Esto es debido a que intervienen diferentes variables, como, por ejemplo, el tipo de sector en el que operen las organizaciones y el nivel de desarrollo de prácticas sostenibles aplicadas por los competidores. Es por ello, que, el propósito de esta tesis consiste en el desarrollo de las primeras fases de una teoría que permita a los responsables de las compañías conocer qué tipo de prácticas sostenibles aplicar en función de su organización interna y su posición competitiva. Para ello, inicialmente de desarrolló un análisis de la literatura para identificar las metodologías creadas para ayudar a las organizaciones a integrar la sostenibilidad en su modelo de negocio. Además, se valoró el nivel de aceptación y de uso de dichas metodologías por parte de consultores y directivos de compañías. Posteriormente, se llevó a cabo un detallado estudio del estado del arte sobre la sostenibilidad corporativa que identificó cinco líneas de investigación que se están produciendo actualmente. Estas cinco líneas fueron clasificadas en cinco conceptos que han permitido conocer diferentes tipos de prácticas sostenibles aplicadas por las empresas y, además, contribuyó al desarrollo del protocolo de estudio de casos. El primer concepto es la 'sostenibilidad holística', el cual engloba toda la literatura relativa a cómo la sostenibilidad se debe gestionar desde un punto de vista global incorporándola en la estrategia de la organización. El segundo concepto se denomina 'metodologías sostenibles', concepto que trata de las diferentes metodologías o modelos desarrollados por académicos para ayudar a los responsables de las compañías a determinar qué prácticas ambientales aplicar. El tercer concepto trata de los 'modelos de negocio sostenibles', es decir, las características de aquellas compañías que deciden situar la sostenibilidad en el centro de su negocio y de su propuesta de valor. El cuarto concepto, denominado 'operaciones sostenibles' recoge todas las actividades que se circunscriben a un área concreta de la compañía para reducir el impacto ambiental (p.e. aplicación de tecnología que permita el consumo de energía renovable). Y, finalmente, el quinto concepto, titulado 'innovación orientada a la sostenibilidad', este último concepto abarca el campo de análisis sobre cómo la interacción entre diferentes prácticas en una misma empresa mejoran su rendimiento. El protocolo de estudio de casos se empleó para analizar a una serie de empresas conocidas por la aplicación de prácticas sostenibles, de manera que, usando dicho protocolo se pudo determinar qué tipo de prácticas sostenibles implantadas por estas empresas han sido capaces de generarles un incremento de su rendimiento. Los resultados obtenidos permiten clasificar a las compañías en cinco fases en función de nivel de integración de la sostenibilidad que han desarrollado. Estas fases pasan por el aprovechamiento del cumplimiento legal como una oportunidad, pasando por el desarrollo de una cadena de valor eco-innovadora hasta convertirse en modelos de negocio sostenibles. Para facilitar que la sostenibilidad se convierta en un factor transversal a toda la compañía se requiere de un sistema de gestión ambiental (SGA). De manera que, este tipo de sistemas protocoliza la sostenibilidad incorporándola en los diferentes procesos de toma de decisiones. Finalmente, esta tesis ofrece una serie de prácticas sostenibles que pueden ser desarrolladas por las compañías en función de la fase de integración de la sostenibilidad en la que se encuentren y en la estrategia que siga la compañía. / [CA] La sostenibilitat és un concepte que s'està estenent cada vegada a més àmbits de la nostra societat, estant molt present en l'esfera empresarial mitjançant de la denominada sostenibilitat corporativa. No obstant, la capacitat de determinar quines pràctiques sostenibles s'han d'aplicar per poder generar el major rendiment per a les companyies encara és una qüestió complicada. Això es degut a que intervenen diferents variables, com, per exemple, el tipus de sector en el que operen les organitzacions i el nivell de desenvolupament de pràctiques sostenibles aplicades pels competidors. Per tant, el propòsit d'esta tesi consisteix en el desenvolupament de les primeres fases d'una teoria que puga permetre als responsables de les companyies conèixer quin tipus de pràctiques sostenibles aplicar en funció de la seua organització interna i la seua posició competitiva. Per aconseguir-ho, inicialment es va desenvolupar un anàlisi de la literatura per identificar les metodologies creades per ajudar a les organitzacions a integrar la sostenibilitat en el seu model de negoci. A més, es va valorar el nivell d'acceptació i d'ús d'estes metodologies per part de consultors i directius de companyies. Posteriorment, es va portar a terme un detallat estudi de l'art sobre la sostenibilitat corporativa que va identificar zinc línies de recerca que s'estan produint en l'actualitat. Estes zinc línies van ser classificades en zinc conceptes que han permès conèixer diferents tipus de pràctiques sostenibles aplicades per les empreses i, a més, van contribuir al desenvolupament del protocol d'estudi de casos. El primer concepte és la 'sostenibilitat holística', el qual engloba tota la literatura relativa a com la sostenibilitat s'ha de gestionar des d'un punt de vista global incorporant-la en la estratègia de la organització. El segon concepte es denomina 'metodologies sostenibles', concepte que tracta de les diferents metodologies o models desenvolupats per acadèmics per ajudar als responsables de les companyies a determinar quines pràctiques ambientals aplicar. El tercer concepte tracta dels 'models de negoci sostenibles', és a dir, les característiques d'aquelles companyies que decideixen situar la sostenibilitat en el centre del seu negoci i de la seua proposta de valor. El quart concepte, denominat, 'operacions sostenibles' recull totes les activitats que es circumscriuen a un àrea concreta de la companyia per reduir l'impacte ambiental (p.e. l'aplicació de tecnologia que permet el consum d'energia renovable). I, finalment, el quint concepte, titulat 'innovació orientada a la sostenibilitat', este últim concepte abasta el camp d'anàlisi sobre com la interacció entre diferents pràctiques en una mateixa empresa milloren el seu rendiment. El protocol d'estudi de casos es va emprar per analitzar una sèrie d'empreses conegudes per l'aplicació de pràctiques sostenibles, de manera que, usant el protocol es va determinar quin tipus de pràctiques sostenibles implantades per estes empreses han sigut capaces de fer que generen un increment del seu rendiment. El resultats obtinguts permeten classificar a les companyies en zinc fases en funció del nivell d'integració de la sostenibilitat que han desenvolupat. Estes fases passen per l'aprofitament del compliment legal com una oportunitat, passant pel desenvolupament d'una cadena de valor eco-innovadora fins convertir-se en models de negoci sostenibles. Per facilitar que la sostenibilitat es converteixi en un factor transversal a tota la companyia, es requereix d'un sistema de gestió ambiental (SGA). De manera que, este tipus de sistemes protocol·litzen la sostenibilitat incorporant-la en els diferents processos de presa de decisions. Finalment, esta tesi ofereix una sèries de pràctiques sostenibles que poden ser desenvolupades per les companyies en funció de la fase d'integració de la sostenibilitat en la que es troben i en la estratègia que segueix la companyia. / [EN] Sustainability is a concept that is being extended to more and more areas of our society, being very present in the business sphere through the so-called corporate sustainability. However, the ability to determine which sustainable practices to apply in order to generate the best returns for companies is still challenging. This is due to the fact that different variables intervene, such as, for example, the type of sector in which organizations operate and the level of development of sustainable practices applied by competitors. That is why, the purpose of this thesis consists in the development of the first phases of a theory that allows company managers to know what type of sustainable practices to apply based on their internal organization and their competitive position. To do this, an analysis of the literature was initially developed to identify the methodologies that have been created to help organizations to integrate sustainability into their business model. In addition, the level of acceptance and use of said methodologies by consultants and company executives was analysed. Subsequently, a detailed study of the state of the art on corporate sustainability was carried out, which identified five lines of research that are currently being deployed. These five lines were classified into five concepts that have allowed us to know different types of sustainable practices applied by companies. In addition, these concepts has contributed to the development of the case study protocol. The first concept is 'holistic sustainability', which encompasses all the literature on how sustainability should be managed from a global point of view, incorporating it into the organization's strategy. The second concept is called 'sustainable methodologies', a concept that deals with the different methodologies or models developed by academics to help company managers determine which environmental practices to apply. The third concept deals with 'sustainable business models', that is, the characteristics of those companies that decide to place sustainability at the center of their business and their value proposition. The fourth concept, called 'sustainable operations', includes all the activities that are limited to a specific area of the company to reduce the environmental impact (e.g. application of technology that allows the consumption of renewable energy). And, finally, the fifth concept, entitled 'innovation oriented to sustainability', covers the field of analysis on how the interaction between different practices in the same company improves its performance. The case study protocol was used to analyze a series of companies known for the application of sustainable practices. Using this protocol, it was possible to determine what type of sustainable practices implemented by these companies have been able to generate an increase in their performance. The results obtained allow companies to be classified into five phases according to the level of integration of sustainability they have developed. These phases go through the use of legal compliance as an opportunity, through the development of an eco-innovative value chain to become sustainable business models. In order to make sustainability a cross-cutting factor throughout the company, an environmental management system (EMS) is required. Thus, this type of system protocolizes sustainability by incorporating it into the different decision-making processes, from the hiring of suppliers to the recruitment processes. Finally, this thesis offers a series of sustainable practices that can be developed by companies depending on the phase of integration of sustainability in which they are, and on the strategy followed by the company. / The authors would like to thank the Ministry of Science and Innovation for its financial support through the research Project (PID2019-105497GB-100) / Sánchez Planelles, J. (2022). Measuring the Success of New Business Models with an Environmental Perspective: from the Circular Economy to Servitisation [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/181474 / Compendio

Since the adoption of the renewed EU strategy for Corporate Social Responsibility in 2011, inspired by the UN Guiding Principles on Business and Human Rights, the EU has made efforts to foster responsible business conduct and enhance access to remedies for victims of negative environmental and human rights impacts generated by corporate activities. As voluntary approaches have proved insufficient in generating the necessary adjustments in business operations, the European Commission presented its proposal for the Corporate Sustainability Due Diligence Directive (CSDD) in February 2022. This legal instrument will serve various purposes: it will level the playing field for large companies in the EU, introduce a legal standard of care through the due diligence process, and ameliorate the hurdles that victims of harmful corporate activities face in seeking justice against multinational enterprises with significant economic power. The CSDD proposal will require large businesses operating in the European internal market, both European and non-EU companies, to carry out due diligence concerning the negative impacts on human rights and the environment, including those of their subsidiaries and business partners. The sustainability due diligence process demands, among other things, identifying actual or potential adverse human rights and environmental impacts, preventing or mitigating potential impacts, and ending or minimizing actual impacts in business activities. The extent of this responsibility in companies' value chains is a debated topic in the proposal, as it is a key factor in determining civil liability for harms caused by companies' lack of compliance. The civil liability rule introduced by CSDD may help victims pierce the corporate veil and claim responsibility from parent companies for the damage caused by their subsidiaries and business partners' activities when the parent company fails to fulfill its due diligence obligations. Together, the due diligence requirements and the civil liability rule in the directive will fill the legal gap in the protection of human rights and the environment, taking into consideration for the first time the particularities of transnational civil litigations, the extent and nature of the damage, and the power imbalances between the parties in dispute. However, are these promising provisions capable of making a real change? There is sufficient empirical evidence confirming that big companies use the principle of limited liability strategically—not only within corporate groups through their subsidiaries but also through their business partners—to reshape the boundaries of the company and minimize liability risk. Research suggests that the CSDD's promising provisions may not reduce the frequency of negative impacts on human rights and the environment, as the root causes that make such harms possible may lie in how corporate law is currently conceived.

In the context of complying with the Corporate Sustainability Reporting Directive (CSRD), this study looks at how stakeholder relationships and brand image are affected by sustainability communication from energy companies. Key people from Swedish energy companies have been interviewed and the results show that businesses place a high priority on incorporating social and environmental concerns into their daily operations. Clear CSR communication strengthens brand reputation by improving interaction with internal and external stakeholders, even in the face of economic difficulties. More restrictive laws, like the Green Claim directive, force businesses to enhance their environmental performance and communicate differently, which boosts their credibility. But there are still issues, such as resource limitations and administrative responsibilities. It is believed that these changes are essential to building customer confidence and achieving environmental objectives. The research highlights the intricate relationship that shapes the strategies of energy companies between CSR, stakeholder involvement, and regulatory compliance. In a market that is changing quickly, it highlights how crucial it is to maintain long-term sustainability and stakeholder trust through open communication and proactive regulatory change adaption.

Antalet hållbarhetskrav ökar allt med tiden, vilket även gäller för fordonsindustrin. Tillverkarna förmedlar vidare de krav som ställs mot de till deras leverantörer i försörjningskedjan. Några av dessa krav är inte tillräckligt tydliga för leverantörerna, de vet inte vilka processer som ligger bakom dessa krav för att uppnå dem. Särskilt de aspekter som leverantörerna inte arbetat med tidigare och som är nya liksom miljömässig hållbarhet. Detta examensarbete syftar till att ta reda på vilka hållbarhetskrav - med fokus på miljömässig hållbarhet - som ställs mot leverantörer inom tung fordonsindustri. Frågeställningen som besvaras i detta arbete är följande: Vilka hållbarhetskrav har svenska tillverkare inom tung-fordonsindustrin på sina leverantörer i förhållande till miljömässig hållbarhet? Den metod som använts för att kunna besvara frågeställningen är en egen variant av abduktiv och deduktiv metod. Där har teorin utvecklats med tiden genom de dokument som mottagits från fallföretag och dess kunder, samt de semistrukturerade intervjuer som genomförts. Metoden har varit givande för analysen där alla former av data som samlats in - teori, dokument och intervju - sammankopplas genom de mest förekommande ämnena. Utifrån den givna informationen och analysen framkom resultat och slutsatser. De miljömässiga hållbarhetskraven som ställs mot leverantörer inom tung-fordonsindustri är följande: beräkning av CO2 utsläpp genom GHG-protocol, implementering av förnybar energi i verksamheten, samt välja CO2 snåla och återvinningsbara material. / The number of sustainability requirements are increasing over time, which also applies to the automotive industry. The manufacturers further convey the demands placed on them to their suppliers in the supply chain. Some of these requirements are not clear enough for the suppliers, they do not know what processes are behind these requirements to achieve them. Especially the aspects that the suppliers have not worked with before and which are new, such as environmental sustainability. This thesis aims to find out which sustainability requirements - with a focus on environmental sustainability - are placed on suppliers in the heavy vehicle industry. The question answered in this work is the following: Which sustainability requirements do Swedish manufacturers in the heavy vehicle industry have on their suppliers in relation to environmental sustainability? The method used to be able to answer the question is a variant of the abductive and deductive methods. There, the theory has been developed over time through the documents received from case companies and their customers, as well as the semi-structured interviews that have been conducted. The method has been fruitful for the analysis where all forms of data collected - theory, documents, and interviews - are connected through the most common topics. Based on the given information and analysis, results and conclusions emerged. The environmental sustainability requirements placed on suppliers in the heavy vehicle industry are as follows: calculation of CO2 emissions through the GHG protocol, implementation of renewable energy in the business, and choosing CO2-saving and recyclable materials.

This research investigates the challenges Scandinavian organizations face in adapting their ESG reporting practices to comply with the Corporate Sustainability Reporting Directive (CSRD), introduced in January 2024. The CSRD aims to enhance Environmental, Social and Governance (ESG) reporting by implementing double materiality assessment (DMA) and expanding the scope of value chain reporting. Given its novelty and the limited academic literature on this topic, this research provides critical insights into these transformations.  Three research questions guide this study: (1) How do Scandinavian organizations conduct the DMA of their ESG reporting under the CSRD? (2) How do Scandinavian organizations address challenges in ESG reporting along the entire value chain after adopting the CSRD? (3) How is the CSRD reshaping the ESG reporting challenges faced by Scandinavian organizations? The research employs a qualitative, exploratory approach, including expert interviews and textual analysis. Grounded in Stakeholder Theory and Value Chain Theory, the study provides perspectives for understanding stakeholder engagement and value chain dynamics in ESG reporting. The findings reveal that organizations exhibit varying approaches to DMA, influenced by conflicting definitions of materiality, differing stakeholder engagement practices and subjectivity. Despite ESRS guidance, this creates challenges in comparability and implementation. In terms of value chain reporting, organizations face significant challenges in data gathering and transparency. The CSRD reshapes ESG reporting by standardizing requirements and addressing previous inconsistencies of its predecessor, the Non-Financial Reporting Directive (NFRD). However, the CSRD introduces both opportunities and challenges for Scandinavian organizations.  By integrating Stakeholder and Value Chain Theory, this study highlights the importance of comprehensive stakeholder engagement and robust data systems. The findings underscore the need for ongoing adjustments and improvements of the reporting standards as organizations navigate the evolving ESG landscape under the CSRD. Ultimately, the CSRD is contributing to more sustainable and transparent business practices.

Date: 2nd June 2024 Level: Master Thesis in Product and Process Development, advanced level 30 ECTS Institution: School of Innovation, Design and Engineering at Mälardalens University Authors: Simon Westergren & Andreas Rundh Andersson Title: The Role of Supply Chain Mapping in Complying to ESRS Keywords: Supply chains, Supply chain management, Risk management, Disruptions, Resilience, Visibility, Supply chain mapping, Sustainability, Corporate Sustainability Reporting Directive, European Sustainability Reporting Standards, Sustainable supply chain mapping, Industrial electronics industry. Supervisors: Mikael Johnsson - Mälardalens University, Mikael Steinar & Paulina Wilhelmsson - Case Company Aim: The aim of the study is to explore if and how acompany within the industrial electronics industry could be supported by supply chain mapping in complying with EU's ESRS regulation. Research Question: How can supply chain mapping support an industrial electronics company in complying with EU's ESRS regulation? Methodology: The methodology of this study employs a qualitative research approach, specifically using a case study to explore the implementation of supply chain mapping within an industrial electronics company for EU's ESRS compliance. Adopting an abductive framework, the research intertwines theoretical exploration and empirical data collection. Literature was reviewed from academic journals and industry reports, while empirical data was gathered through comprehensive supply chain mapping, questionnaires, and a series of interviews, including semi-structured and individual discussions. Conclusion: The study concludes that supply chain mapping is a pivotal tool for aiding an industrial electronics company in complying with the EU's ESRS regulation. It was found that comprehensive mapping of the supply chain not only helps in identifying relevant ESRS topics across the value chain but also enhances risk management and visibility. The application of supply chain mapping demonstrated significant potential for improving operational efficiency and regulatory compliance.

This study endeavors to investigate the negative environmental impacts of the prevailing ICT design approaches and to explore some potential remedies for ICT design unsustainability from environmental and corporate sustainability perspectives. More specifically, it aims to spotlight key environmental issues related to ICT design, including resource depletion; GHG emissions resulting from energy-intensive consumption; toxic waste disposal; and hazardous chemicals use; and also to shed light on how alternative design solutions can be devised based on environmental sustainability principles to achieve the goals of sustainable technologies. The study highlights the relationship between ICT design and sustainability and how they can symbiotically affect one another. To achieve the aim of this study, an examination was performed through an extensive literature review covering empirical, theoretical, and critical scholarship. The study draws on a variety of sources to survey the negative environmental impacts of the current mainstream ICT design approach and review the potential remedies for unsustainability of ICT design. For theory, central themes were selected for review given the synergy and integration between them as to the topic under investigation. They include: design issues; design science; design research framework for ICT; sustainability; corporate sustainability; and design and sustainability. Findings highlight the unsustainability of the current mainstream ICT design approach. Key environmental issues for consideration include: resource depletion through extracting huge amounts of material and scarce elements; energy-intensive consumption and GHG emissions, especially from ICT use phase; toxic waste disposal; and hazardous substances use. Potential remedies for ICT design unsustainability include dematerialization as an effective strategy to minimize resources depletion, de-carbonization to cut energy consumption through using efficient energy required over life cycle and renewable energy; recyclability through design with life cycle thinking (LCT) and extending ICT equipment’s operational life through reuse; mitigating hazardous chemicals through green design - low or non-noxious/less hazardous products. As to solving data center dilemma, design solutions vary from hardware and software to technological improvements and adjustments. Furthermore, corporate sustainability can be a strategic model for ICT sector to respond to environmental issues, including those associated with unsustainable ICT design. In the same vein, through adopting corporate sustainability, ICT-enabled organizations can rationalize energy usage to reduce GHG emissions, and thereby alleviating global warming. This study provides a novel approach to sustainable ICT design, highlighting unsustainability of its current mainstream practices. Review of the literature makes an advance on extant reviews of the literature by highlighting the symbiotic relationship between ICT design and environmental sustainability from both research and practice perspectives. This study adds to the body of knowledge and previous endeavours in research of ICT and sustainability. Overall, it endeavours to present contributions and avenues for further theoretical and empirical research and development. / +46704352135/+212662815009

Det finns inte mycket forskning kring hur ett nytt redovisningssystem börjar i en organisation. Forskning kring hållbarhet och hållbarhetsredovisning har bidragit till en nyfikenhet att studera det tidiga skedet av ett eventuellt nytt system för redovisning av hållbarhet. Detta har bidragit till ett ökat intresse av att studera nätverk och relationer mellan aktörer där vi ställer oss i mitten av handlingarna i en organisation för att möjligtvis ta del av det tidiga skedet. Syftet med denna studie är att studera hur hållbarhetsredovisningen konstrueras, med konstrueras menar vi hur ett nytt hållbarhetsredovisningssystem möjligtvis kan tas fram.Vi har genomfört kvalitativa intervjuer med anställda som arbetar med sociala och miljömässiga frågor i Borås Stad. Studien har en fallstudiedesign med ett snöbollsurval. Totalt har vi intervjuat åtta anställda i kommunen varav fyra tjänstemän och fyra politiker. I empirin och analysen har vi arbetat utifrån en induktiv ansats med ett etnografiskt perspektiv. Vi har skapat egna kategorier med inspiration från Actor-network theory som metodteori. Vi har analyserat empirin utifrån metodteorin och strukturerat upp det empiriska materialet i syfte att tydliggöra våra observationer under kategorierna involverade aktörer, aktörers intressen, konflikter och hinder samt översättning.Vi har observerat att kommunen befinner sig i processen av att möjligtvis utveckla ett nytt system för redovisning av hållbarhet. Kommunen behöver fokusera på att integrera de tre hållbarhetsdimensionerna med varandra samt hur kommunen ska beräkna sociala och miljömässiga effekter uttryckta i ekonomiska termer. Studien visar på att den finansiella redovisningen har en betydande roll i kommunen och att förändringsarbete inte är förespråkat. För att bryta gamla arbetsmönster och tankesätt bör kommunen uppmärksamma sin situation och identifiera problem. Studien pekar på verkligheten där vi uppmärksammar kommunens situation. Sammantaget drar vi slutsatsen att kommunen bör bilda ett nätverk. När ett nätverk bildas integrerar aktörer med varandra där de blir aktörer i ett nätverk och får värde genom interaktion, därmed kan komplexiteten i organisationen reduceras. Bildandet av ett nätverk kan möjligtvis bidra till rekonstruktion av kommunens system för redovisning av hållbarhet. / There is not much research on how a new accounting system begins in an organization. Scientific research concerning sustainability and corporate sustainability reports has contributed to a curiosity of studying the early stages of a new possible sustainability accounting system. This has contributed to an increased interest in studying networks and relationships between actors by putting ourselves in the middle of the actions in an organization to possibly take part of the early stages. The purpose of this study is to study how corporate sustainability reports are constructed, with construction we mean how a new sustainability accounting system may be developed.We have conducted qualitative interviews with employees who work with social and environmental issues in Borås municipality. The study applies a case study design and a snowball selection. In total, we have interviewed eight employees in the municipality, four of whom are officials and four are politicians. During the empirics and analysis, we have applied an inductive approach with an ethnographic perspective. We have created our own categories with inspiration from Actor-network theory as method theory. We have analyzed the empirics based on the method theory and structured the empirics in order to clarify our observations under the categories involved actors, actors interests, conflicts and obstacles as well as translation.We have observed that the municipality is in the process of possibly developing a new sustainability accounting system. The municipality need to focus more on integrating the three dimensions of sustainability with each other and also how the municipality is to calculate social and environmental effects expressed in economic terms. The study shows that the financial accounting has a significant role in the municipality and that change is not advocated. To break old work patterns and ways of thinking the municipality should pay attention to its situation and identify problems. The study points towards the reality where we focus on the situation of the municipality. Altogether, we conclude that the municipality should create a network. When a network is created actors integrates with each other as they become actors in a network and gain value through interaction, thus reducing the complexity of the organization. The creation of a network may possibly contribute to a reconstruction of the municipality's sustainability accounting system.This paper is written in Swedish.

Структура магистерской диссертации включает введение, три главы, заключение, список литературы. В первой главе будет определено понятие устойчивого развития, формирование устойчивости и методы оценки эффективности улучшения устойчивого развития. Во второй главе будет представлена методология исследования с углубленным анализом собранных данных. В третьей главе будут исследованы проблемы и механизмы управления устойчивым развитием компании и рекомендации по стратегии устойчивого развития, а также будет оценена их эффективность. Диссертация завершится кратким изложением основных выводов и их последствий для устойчивого развития современных корпораций. / The structure of the master's thesis includes an introduction, three chapters, conclusion, list of references. The first chapter will define the concept of sustainable development, the formation of sustainability and the methods for evaluating the effectiveness of improving sustainable development. The second chapter will provide the research methodology with an in-depth analysis the collected data. In the third chapter, will explore the problems and mechanisms of the company's sustainable development management and recommendations for sustainable development strategy, and their effectiveness will be evaluated. The thesis will conclude with a summary of the key findings and their implications for the sustainable development of modern corporations.