The manner in which clothing is designed, produced and used is responsible for major negative impacts on the environment as well as major ethical and social issues on a global scale. The increased concern for sustainability issues in the industry is similarly argued to have led to transformations of the business context of apparel companies, that have been shown to increasingly incorporate sustainability in their corporate strategies. This thesis focuses on sustainability strategies of Swedish clothing brands operating in the global apparel and fashion industry, with the aim to explore the topic of sustainability in relation to the Swedish apparel industry. Through qualitative interviews with sustainability managers and consultants working within the industry, it explores the drivers for working with sustainability as well as main challenges for achieving sustainability within the apparel industry. The results show that the concept of sustainability is indeed highly complex and broad in regard to the design, production and use of clothes. Companies are influenced by many factors that drive change towards sustainability. The future of the apparel sector is believed to be increasingly affected by new ideas to produce and indeed also consume clothes that challenge the dominating linear system. In conclusion, the industry faces many challenges concerning sustainability, but the proactive approaches by apparel companies seem to create new opportunities for change. Also, the anticipated further increase in interest for sustainability in society and subsequently among consumers and other actors may stimulate further advancements of the strategic responses among apparel companies.

Smaller cities are the future metropolis of tomorrow, it is in them that we should plan and improve the quality of life now for the years to come. It is with this in mind that Stockholm, with 2,125,000 inhabitants and 9 different modes of transportation, was selected after an extensive research of over 500 cities around the world. Through their 'Vision 2030: The Walkable City,' Stockholm puts their attention into a long-term sustainability with several key projects, which include Hagastaden and Albano. Already in advanced stages, these proposals do not live up to the standard already demonstrated by previous projects in the city in terms of sustainability and quality of life. Their close location to each other, surrounded by three major universities and untouched nature, provides the opportunity to connect back to the landscape through a series of 'green networks' that condition the new urban form. As well, three strategies are implemented: social, transportation and sustainability strategies. The creation of a vibrant neighborhood can be achieved through a strong community with a particular focus in children, safety, mixture of uses, access to sunlight and flexible spaces. Being placed in proximity to at least five different modes of transportation provides the residents and workers the relief of car ownership; strengthened by shared vehicles located in underground parking facilities accessed via public spaces. These social and transportation strategies work together under the 'Hammarby Model' of sustainability that handles water, waste and energy in an efficient closed loop implemented in Hammarby Sjöstad (1999) and Royal Seaport (2011). / text

Regulatory frameworks for sustainability reporting have become increasingly more prevalent within the EU, with the latest being CSRD. CSRD requires companies to report both impact and financial materiality, a considerable change from preceding ones. By conducting a multiple case study with three large Swedish companies, this thesis examines how management controls can explain how companies integrate double materiality requirements, from a Management Control System (MCS) Package perspective (Malmi & Brown, 2008). Previous research has examined how companies implement sustainability strategies with help of the MCS package, however, not in light of double materiality. This thesis contributes to theory by concluding that the MCS package can be used to explain the level of double materiality integration, through plotting the completeness of controls corresponding to impact and financial materiality. Whilst companies have complete control systems for managing their impact, there is an observed lack of corresponding controls for financial materiality, implying a lower level of integration of double materiality requirements. The findings can be applied in practice to recognise which prerequisites organisations have to translate sustainability reporting into their operations, which can be used to ensure that controls for impact and financial materiality are equally prevalent.

Nell’attuale contesto economico e sociale si parla sempre più di sostenibilità. Sono molte le aziende che oggi sono impegnate in strategie di sostenibilità, più o meno complesse. Si tratta solo di una questione etica o di immagine? In realtà no, dal momento che numerosi studi hanno evidenziato quanto la sostenibilità può rivelarsi strategica per le aziende, in particolare per quei business fortemente basati sulle risorse naturali ed i Servizi Ecosistemici come quello agroalimentare. Il presente lavoro di tesi mira quindi ad “esplorare” le motivazioni che spingono un’azienda del settore agroalimentare ad investire in sostenibilità ma soprattutto le opportunità che questa può rivelare. Ci si focalizza poi nello specifico del settore vitivinicolo italiano. Attraverso un’analisi riguardo i driver della sostenibilità, gli impatti economici e sociali del settore, e un esame del contesto internazionale e nazionale, l’obiettivo finale è quello di comprendere se effettivamente la sostenibilità può essere fonte di opportunità, non solo per la singola azienda vitivinicola, ma per l’intero settore. Il lavoro si completa di un’analisi dei consumatori riguardo la percezione e l’interesse per il “vino sostenibile”. / In the context of the economic crisis that is affecting the major world economies, the phenomenon of the growing interest for the issue of sustainable development is constantly growing. Companies are day by day committed in sustainability: is just a matter of Corporate Social Responsibility or Ethics? Actually it is not, since a wide amount of researches have highlighted opportunities that a sustainability strategy can disclose, in terms of better resource management, cost savings, etc. This thesis aims to explore these opportunities, with a focus on the specific agro-food sector and the Italian wine industry. Through the analysis of some aspects related to sustainability in the wine sectors, the final objective is to understand the opportunities that sustainability can disclose for single companies and for the entire sector. Rather than providing technical solutions in order to achieve sustainability in the sector, the perspective of the analysis is here a more "strategic" one, particularly through the analysis of topics as the drivers of sustainability, the environmental, social and economic aspects of wine production, an overview of the international and national framework. Finally, a consumer analysis about the perception of “sustainable wine” is presented.

Background & problem:  In a fast-moving environment where organizations are forced to meet changing stakeholder needs, the importance of understanding top management teams (TMT) becomes more prominent given their influential position. Further on, with a growing population, the demand in the real estate industry is deemed to have a continuous growth. For this reason, the urge to implement a sustainability strategy has become fundamentally important to stay competitive. Hence, corporate sustainability communication has purposely been served as a tool to provide misleading information, commonly referred as greenwashing.   Purpose: Building on that, by studying the attitude of TMT regarding the integration of corporate sustainability strategies, it is possible to explore how TMTs are being influenced by stakeholders in their strategic decisions. Furthermore, it is possible to identify characteristics that affect potential drivers of greenwashing.    Method: To serve the purpose of this study, data were collected through a quantitative online survey targeting TMT members of Swedish real estate companies. The framework created for this study is based on an extensive literature review and contains constructs based on observable characteristics drawn on the illuminations from upper echelon theory (UET) (Hambrick & Mason, 1984). To adequately analyse relationships between the different variables, descriptive statistics, Pearson correlation analysis as well as multiple linear regression analysis were conducted.    Conclusion: The results show that the business career construct based on the UET items: financial position, different functional track, career experience and education, has a positive correlation with TMTs perceived gain of positive publicity by stakeholders if implementing a sustainability strategy. Moreover, this study adds knowledge of the underlaying characteristics of managers’ attitude towards corporate sustainability and provide support that business career characteristics follow a stakeholder-orientated logic of implementing a sustainability strategy.

Background: Today as awareness about sustainable development increases, more attention is drawn towards sustainability strategies of the companies. However, prior research has not investigated the formulation and implementation of sustainability strategies within companies of different size and scope as existing studies are skewed towards the perspectives of large firms even though SMEs mark up more than 90% of the market.  Purpose: The main objective of this study is to gain an in-depth understanding of sustainability strategy formulation and implementation within the cosmetics industry from the perspectives of both MNCs and SMEs.   Method: To fulfil the purpose of the study, exploratory qualitative research is performed, using a multiple-case study design where several cases are selected to develop a more in-depth understanding of the research topic.  Conclusion: Based on the collected data, it can be concluded that sustainability strategies are initially driven by an environmentally conscious founder who has translated personal beliefs into the organizational culture. Furthermore, the analysis results show the relationship between the driver of sustainability with formulation and implementation mechanisms applied within the company.

Owners of small retail businesses who fail to implement adequate managerial strategies experience reduced profits and sustainability challenges. Small businesses account for 85.3% of the market, and 66% of small businesses fail within the first 5 years due to low sales and personnel issues. The purpose of this multiple case study was to explore the managerial strategies that owners of successful small retail businesses implemented to sustain their operations for longer than the first 5 years. The population for the study included owners of 3 small retail businesses in the southeastern region of the United States, who successfully implemented managerial strategies and remained in business for longer than 5 years. Data were collected from semistructured interviews with the owners and from a review of the company websites and social media pages. Systems theory and the general systems theory was the conceptual framework for the study. Data were analyzed in accordance with Yin's 5-phase data analysis process consisting of pattern matching, explanation building, time-series analysis, program logic models, and cross-case synthesis. Three themes emerged from the data analysis: updating the business model, addressing customer feedback, and enhancing business efficiency. The findings of this study could contribute to positive social change by providing insights for owners of small retail businesses regarding strategy execution for managerial approaches that increase business productivity, which may lead to the improved economic wellbeing of some employees as well as positive contributions to the communities' retail businesses serve.

Zimbabwe's entrepreneur owners of small and medium enterprises (SMEs) comprise approximately 94% of business owners but contribute only 50% of the country's gross domestic product. Entrepreneur owners play an important role in strengthening Zimbabwe's economy because they create approximately 60% to 80% of employment opportunities. The purpose of this multiple case study was to explore the strategies owners of SME in Zimbabwe use to sustain their businesses. The population consisted of 5 owners of SMEs who have successfully implemented the strategies to sustain their businesses for over 5 years. The general systems theory was the conceptual framework of the study. Data were collected using semistructured interviews and review of company financial documents. Member checking and methodological triangulation were used to enhance the credibility and trustworthiness of the findings of the study. The data analysis process was conducted using Yin's 5-phases of qualitative data analysis. Four themes emerged from data analysis, including passion and dedication, quality of products and services, customer satisfaction, and employing staff with the right skills. The results of the study could lead to positive social change for SMEs and the communities by helping owners of SME to create growth strategies, increase revenues for the country, and create long-term employment opportunities for the communities. The findings from the study could catalyze positive social change by improving workforce capabilities, creating awareness of the success of entrepreneurs in Zimbabwe, and increasing the interest of financial institutions in lending to SMEs.

Today sustainability is a broadly discussed concept all over the globe due to the threat of climate change driven by human activities. Therefore, collective efforts are needed to raise awareness to conserve environmental health and sustainability, and sustainable development is to be prioritized in all organizations. Sweden demonstrates a high commitment to developing sustainability in practice through the collective effort of Swedish society. China is Sweden’s largest international trade partner in Asia. This thesis explores the strategies, facilitators, and challenges for Swedish firms pursuing sustainability goals while collaborating with Chinese partners. A single case study on a SwedishMNC, IKEA is presented to conduct the thesis. IKEA demonstrates the strategy of sustainable collaboration with Chinese partners. The analysis determines that close collaboration to co-create value, regular audits, and balancing the three aspects of sustainable development, economic, social, and environmental, are needed for a Swedish firm to pursue its sustainability goals while collaborating with Chinese partners.

Most theories that attempt to describe the relationship between corporate sustainability strategies and a company’s triple bottom line also make the assumption that there is insufficient evidence to produce generalizable conclusions. This study contributes to the overall body of knowledge, as there is a lack of significant generalizable knowledge on corporate sustainability strategies and a company’s triple bottom line. To provide a methodologically more rigorous review, we performed a meta-analysis on 18 scholarly articles from top-tier academic journals containing 64 experimental treatments that measured an observed (not self-reported) behavioural outcome, which yielded a sample size of 23,871 observations. Most studies combined multiple treatments, which preclude definitive conclusions on the most effective treatments. The findings suggest that there is a positive medium to strong relationship between sustainability-oriented strategies, for both reactive and proactive behaviours (Dyllick et al., 1997; Gminder et al., 2002), and a company’s “triple bottom line.” Furthermore, regardless of the firm type (e.g., multinational corporation or local establishment, emerging economy firm or developed nation business), proactive sustainability-oriented strategies tend to have a higher payoff than firms that adopt reactive sustainability-oriented strategies. This meta-analysis establishes a greater degree of certainty with respect to corporate sustainability strategies and a firm’s triple bottom line relationship than currently assumed by many business scholars. To conclude, the sustainability concept has significantly expanded the scope of measuring organizational performance according to economic, social, and environmental components (Robins, 2006), which are collectively described as the “triple bottom line.” Organizations have determined that specific products and processes can have serious environmental and social implications beyond providing typical economic benefits (Sarkis, 2001). Based on the results of this study, companies should develop more diversified sustainability strategies that will help them to identify and capture value (McMullen, 2001). The results demonstrate that sustainability can provide companies with a strategic advantage, which is vital for the organization’s long-term viability and success (Orlitzky et al., 2003). This study also examines the balance between reasonable return on investment and long-term organizational viability, which greatly impacts organizational decision-makers that contend with numerous stakeholder issues, pressure from environmental agencies, and increased social consciousness that affects workers, consumers, and communities. It supports the conclusion that being proactive in responding to these conflicting pressures and barriers helps organizations to achieve higher levels of performance.