Hållbarhetsredovisning är ett relativt nytt fenomen och hur företag ska hantera detta är oklart. Denna studie fokuserar på förändringen över tid av denna typ av rapport från början på 2000-talet fram till de senast publicerade rapporterna, 2013 och 2014 i stora svenska företag. Vi granskade tre företags hållbarhetsrapporter från olika branscher för att identifiera skillnader och likheter med hjälp av en egen analysmodell. Vi valde vidare att utföra denna undersökning med legitimitetsteorin i åtanke för att få en förståelse för varför företag hållbarhetsrapporterar som de gör. Vi kunde se att två av företagen utvecklades relativt mycket från och med att de började hållbarhetsredovisa fram till de senast upprättade rapporterna och uppvisade allt mer relevant information, medan det tredje företaget, i förhållande till de andra två, redan från början hade hög kvalitet på sina hållbarhetsrapporter och därmed inte utvecklades i samma utsträckning. Vi kom fram till att införandet av GRI har påverkat rapporteringen kring hållbar information och att samhällets ökade förväntningar på företag påverkar rapporteringen. / Sustainability reporting is a relatively new phenomenon and how organizations are supposed to handle this is not quite clear. This study focuses on the shift of this type of reporting from the beginning of the 21th century until the latest published sustainability reports from 2013 and 2014 from big Swedish enterprises. The study includes three different enterprises from three different business areas to examine differences and similarities with our own analysis model. Furthermore we decided to conduct this survey with legitimacy theory in mind to get an understanding of why enterprises report on sustainability the way they do. We found that two of the enterprises evolved considerable and the reports included more relevant information over time, while the third enterprise showed, in relation to the other enterprises, relatively consistent information and reports from the early years to 2014. Our study shows that the introduction of GRI has affected reporting of sustainable information and the enhanced expectations of the community on enterprises also influences reporting. This study is conducted in Swedish.

Purpose: Environmental sustainability was firstly thought to be an obstacle to economic development, whereas innovation promotes it. Nowadays, the contradiction between these two terms is less and the purpose of this paper is to highlight the importance of the connection between environmental sustainability and eco-innovations as this can lead to a win to win procedure with the help of the relevant strategies that should be applicable based also on scientific evidence. Design – Methodology – Approach: This paper consists of four case studies in the sustainability and eco-innovation sector in Sweden. An abductive method is used. Emails were sent and phone calls were made to the companies. Skype and telephone interviews were conducted. Findings: The findings provide a practical contribution to the companies of how certain strategies can be implemented in businesses so as to connect environmental sustainability and eco-innovations. Moreover, the findings showed that barriers did not appear that could influence or change companies’ strategies. Research limitations / implications: This paper is only limited to one dimension of sustainability, that of the environment, besides focuses on eco-innovations that come from the gulf of the environmental sustainability. Furthermore, the thesis is limited in the strategies that businesses implement towards environmental sustainability and eco-innovations, as well as the potentials barriers that may come up. Practical Implications: The practical implications are identified to the actions / strategies that businesses follow towards environmental sustainability and eco-innovations. Originality – Value: This paper finds and fills the gap that many companies have as far as the non-comprehension of how environmental sustainability and eco-innovations are connected by the means of implementing specific strategies. Key Words: sustainability, innovation, eco-innovation, strategies for sustainability and eco-innovations, barriers. Paper: Master Thesis

The existing research around sustainability has traditionally had a reporting focus with less attention towards the controlling of a company. As more research has directed its attention towards the controlling perspective, the human interaction has not been substantially considered. In order to increase the understanding around sustainability implementation the purpose of this study is to investigate how controllers develop management control systems in order to incorporate sustainability within the company’s controlling process. By conducting an exploratory study with interviews of seven controllers with experience from sustainability implementation, rich empirical data is collected and analysed. The study is able to show how sustainability is being implemented through a basis of three fundamental parts: the person, the package and the process. The study has several findings; controllers try to deal with sustainability proactively, controllers implement sustainability differently depending on their background and sustainability is easier implemented if being treated like regular data. The study is contributing both practically as well as academically as it is able to identify and exemplify how Swedish controllers are implementing sustainability within the controlling process.

Nation states of the world are driven by socio-economic imperatives that are rapidly degrading the natural resources that sustain life on Earth. This paradox has led to numerous initiatives to better understand and measure sustainability and sustainable development through indices. The primary objective of this research is to critically analyse the plethora of indices developed and used by institutions and organisations globally that have a role to play in measuring the sustainability and sustainable development of nation states, and distil the analysis into one integrated Sustainable Development Index (SDI) that compares all countries. A secondary objective is to review South Africa‟s response to measure sustainability and determine how well it performs compared to other nation states. A qualitative approach is used to review the literature in three steps, namely to consider the challenges of measuring what matters, to reflect on the response to govern and measure sustainability, and then to identify outcomes in terms of specific indices related to triple bottom line dimensions. The review considers the scope and level of integration of global indices as well as South Africa‟s response to measure sustainability. The analysis phase normalizes all the data to establish an integrated SDI for all countries, it then analyses and interprets the data to determine the variation and correlation between all the global indices, and then benchmarks countries and specifically South Africa. The review finds that twenty-one years after the Agenda 21 agreement at the Rio Earth Summit, no acceptable or established SDI has been developed and implemented by the United Nations, and the analysis develops two options for an integrated SDI at nation state level. In terms of both these SDI‟s South Africa performs poorly from a benchmarked perspective. From both the nation state and global indices perspectives, the appraisal of the single integrated SDI finds significant variations in the results, coupled with a wide range of correlation outcomes which distil into well correlated single integrated SDIs. The findings indicate that recent SDI developments are moving towards human wellbeing indicators, however although environmental priorities are considered, they play a secondary role. This “inconvenient truth” alludes to a “business as usual” approach as the policy makers of the world continue to focus on short-term socio-economic imperatives. Environmental thresholds and “limits to growth” considerations need to be fundamental aspects of all SDIs. This argument continues by factoring thresholds and priorities into the triple bottom line dimensions - a Sustainability Intelligence Quotient is developed from the integrated SDI, which suggests that only two countries meet the requirements. / (Master of Environmental Management), North-West University, Potchefstroom Campus, 2013

Nation states of the world are driven by socio-economic imperatives that are rapidly degrading the natural resources that sustain life on Earth. This paradox has led to numerous initiatives to better understand and measure sustainability and sustainable development through indices. The primary objective of this research is to critically analyse the plethora of indices developed and used by institutions and organisations globally that have a role to play in measuring the sustainability and sustainable development of nation states, and distil the analysis into one integrated Sustainable Development Index (SDI) that compares all countries. A secondary objective is to review South Africa‟s response to measure sustainability and determine how well it performs compared to other nation states. A qualitative approach is used to review the literature in three steps, namely to consider the challenges of measuring what matters, to reflect on the response to govern and measure sustainability, and then to identify outcomes in terms of specific indices related to triple bottom line dimensions. The review considers the scope and level of integration of global indices as well as South Africa‟s response to measure sustainability. The analysis phase normalizes all the data to establish an integrated SDI for all countries, it then analyses and interprets the data to determine the variation and correlation between all the global indices, and then benchmarks countries and specifically South Africa. The review finds that twenty-one years after the Agenda 21 agreement at the Rio Earth Summit, no acceptable or established SDI has been developed and implemented by the United Nations, and the analysis develops two options for an integrated SDI at nation state level. In terms of both these SDI‟s South Africa performs poorly from a benchmarked perspective. From both the nation state and global indices perspectives, the appraisal of the single integrated SDI finds significant variations in the results, coupled with a wide range of correlation outcomes which distil into well correlated single integrated SDIs. The findings indicate that recent SDI developments are moving towards human wellbeing indicators, however although environmental priorities are considered, they play a secondary role. This “inconvenient truth” alludes to a “business as usual” approach as the policy makers of the world continue to focus on short-term socio-economic imperatives. Environmental thresholds and “limits to growth” considerations need to be fundamental aspects of all SDIs. This argument continues by factoring thresholds and priorities into the triple bottom line dimensions - a Sustainability Intelligence Quotient is developed from the integrated SDI, which suggests that only two countries meet the requirements. / (Master of Environmental Management), North-West University, Potchefstroom Campus, 2013

Increasing evidence of the positive correlation between sustainability performance and financial performance of companies has motivated the proliferation of tools that seek to assess corporate sustainability performance and provide guidance to companies on sustainable business practices and sustainability reporting. Despite the growing number of tools for evaluating, rating and ranking the sustainability performance of companies, the assessment methodologies and frameworks of these tools have not been fully disclosed, leaving both (socially) responsible investors and companies with little publicly available information and understanding of the sustainability issues that are relevant to business practices. This research is an exploratory study seeking to gain greater insight into corporate sustainability assessment as it is practiced within the capital markets. The research specifically examines the extent to which three prominent stock market sustainability indexes, the Dow Jones Sustainability Indexes, the FTSE4Good Index Series and the Jantzi Social Index, represent the sustainability performance of companies. The study involves a comparative analysis of sustainability criteria, and an examination of the extent to which the concept of sustainable development and the theoretical perspectives on sustainability assessment are reflected in the assessment frameworks of the indexes. Furthermore, a secondary question addressed in this study is the extent to which the Global Reporting Initiative’s G3 Guidelines and the ISO 26000 standard influence the sustainability criteria used in the indexes’ assessment frameworks. The significance of this secondary question is to understand the extent of alignment between tools which provide guidance on sustainable business practices and tools which assess corporate sustainability performance. A significant finding of this research is the lack of standardization amongst the assessment and guidance tools on the core sustainability issues that are relevant to businesses across all industry sectors. While all of the tools generally follow the same model of organizing sustainability criteria according to environmental, social and economic themes, within each of those themes, a wide spectrum of issues are covered, with poor consensus amongst the tools on the core indicators that are relevant to business practices. An additional finding is that while the theoretical perspectives on sustainable development and sustainability assessment are evident in the indexes, there is significant margin for improvement in terms of developing indicators which are future-oriented and focus on a long-term perspective, as well as incorporating the notion of context in performance metrics.

The concept of sustainability has gained traction within Canadian planning efforts in recent years. As such, there is a need to measure progress toward sustainability goals; it was found that sustainability indicators are the recommended tool to perform such measurement. The literature also articulated the potential for core community sustainability indicators. The concept of transferability was produced to describe the ability of indicators, domains, and scoring processes to be relevant between communities (horizontal transferability) and various levels of governance (vertical transferability). Hence, the objectives of this research were to create a set of community sustainability indicators, domains, and a scoring methodology for use in a Canadian Community Sustainability Indicator Framework. In attempt to achieve these objectives, first a document review of four existing Canadian community sustainability indicator sets and their domains. This review produced a preliminary set of community sustainability indicators and domains, the latter of which were used in the interviews that followed. The document review also introduced a scoring methodology from MMM Group: The Complete Mobility (CM) scoring methodology. Interview communities were chosen from across Canada using criteria to include different geographical areas, community sizes, and economic/population conditions. Interviewees were from academic, government, or non-government organizations. Interviews followed a loose interview guide with the objectives of gaining insight into interviewee perceptions on sustainability indicators, domains, and scoring processes. Specifically they were asked to evaluate the preliminary set of community sustainability indicator domains and CM scoring methodology, both found in the document review. Synthesis of the results from the document review, the interviews, and the literature review found that there are benefits associated with, and a desire for a transferable community sustainability framework within Canada. The preliminary set of community sustainability indicator domains found complete acceptance in the interviews, and three newly proposed domains. The concept of scoring had varied opinions; however, in those interviewees who desired scoring, the CM methodology was well liked. A proposed framework for a CCSIF as well as other potentially emergent concepts and affirmed academic assertions were also presented in this thesis. Further research into many of these concepts, both emergent and not, was proposed.

abstract: The greatest challenge facing humanity in the twenty-first century is our ability to reconcile the capacity of natural systems to support continued improvement in human welfare around the globe. Over the last decade, the scientific community has attempted to formulate research agendas in response to what they view as the problems of sustainability. Perhaps the most prominent and wide-ranging of these efforts has been sustainability science, an interdisciplinary, problem-driven field that seeks to address fundamental questions on human-environment interactions. This project examines how sustainability scientists grapple with and bound the deeply social, political and normative dimensions of both characterizing and pursuing sustainability. Based on in-depth interviews with leading researchers and a content analysis of the relevant literature, this project first addresses three core questions: (1) how sustainability scientists define and bound sustainability; (2) how and why various research agendas are being constructed to address these notions of sustainability; (3) and how scientists see their research contributing to societal efforts to move towards sustainability. Based on these results, the project explores the tensions between scientific efforts to study and inform sustainability and social action. It discusses the implications of transforming sustainability into the subject of scientific analysis with a focus on the power of science to constrain discourse and the institutional and epistemological contexts that link knowledge to societal outcomes. Following this analysis, sustainability science is repositioned, borrowing Herbert Simon's concept, as a "science of design." Sustainability science has thus far been too focused on understanding the "problem-space"--addressing fundamental questions about coupled human-natural systems. A new set objectives and design principles are proposed that would move the field toward a more solutions-oriented approach and the enrichment of public reasoning and deliberation. Four new research streams that would situate sustainability science as a science of design are then discussed: creating desirable futures, socio-technical change, sustainability values, and social learning. The results serve as a foundation for a sustainability science that is evaluated on its ability to frame sustainability problems and solutions in ways that make them amenable to democratic and pragmatic social action. / Dissertation/Thesis / Ph.D. Sustainability 2011

abstract: Sustainability is a relatively new topic that has transcended traditional disciplinary boundaries. Since faculty members have been trained in traditional disciplines, developing curriculum for and teaching sustainability presents both a great opportunity and a challenge. In order to embrace sustainability education and develop and implement new curriculum, faculty members have to expend a large amount of effort and time. Moreover, faculty members require support and help of professional development programs. All these issues and problems demonstrate a need for this research study. The purpose of this study was to analyze the processes and procedures used by a small sample of faculty members of Greenville Community College District (GCCD) to integrate sustainability into the curriculum and classroom. The diffusion of innovation was identified as the conceptual framework, and qualitative case study methodology was used. The findings revealed three major themes why faculty members were interested in sustainability education: love of nature, inherent nature of their discipline, and commitment to issues of equity. The findings revealed that sustainability is taught using pedagogical tools such as experiential learning, problem-based learning, inquiry-based learning, and a heavy focus on research. As lesson plans were developed, appropriate assessment tools were created. The participants interviewed identified several barriers for teaching interdisciplinary courses, among which time constraints and increase in workload emerged as common themes. The study found that strategies for helping mainstream faculty members embrace sustainability education were time, rewards, recognition, support and encouragement, motivation of students, and creating a network of early adopters as mentors.   / Dissertation/Thesis / Ed.D. Higher and Postsecondary Education 2012

Conscious consumption blogs are at the center of a particular online community where eco-friendly products are popularized. Through the lens of these blogs, this paper analyzes discourse around identity, purchasing, sustainability, lifestyle, community, and activism, to investigate the forces at work in the conscious consumption movement and identify where there is a need for a shift towards a more political environmentalism. As an environmentalist strategy, conscious consumption disproportionately centers the consumer angle, constructing personal possessions as symbols of sustainability. Language analysis reveals strong individualistic messages about personal belief, preference, and benefit which overwhelm any sense of communal good. Instead, motivation is tied to personal morals (holding oneself accountable for the environmental impact of consumption). In place of organized action, the goal of conscious consumption is self-fulfillment as a result of progressing on one’s personal journey. This is encouraged through self-education, voluntary awareness campaigns and leading by example. Overall, conscious consumption blogs’ strong emphasis on self improvement contributes to individualization of responsibility, discouraging followers from collectively imagining new political possibilities outside of individual households.