Bakgrund och problemdiskussion: Globala utmaningar och förändrade förutsättningar har bidragit till att hållbarhetsbegreppet har fått en större betydelse och genomslag i samhällsdebatten, vilket har medfört att fler verksamheter inkluderar hållbarhet i arbete. En följd av förändringarna som orsakats av uttömning av naturresurser, klimatförändringar och en ojämlikhet i världen, är att företag tvingats till att utforma och betrakta nya styrmetoder för att fortsätta vara konkurrenskraftiga. Således har hållbarhetsbegreppet integrerats i företagens verksamhetsstyrning allt mer, både med syftet att skapa värde för intressenter, men även för samhället i stort. Begreppet hållbarhet är komplext, vilket medför utmaningar när hållbarhet ska integreras i verksamheter. En utmaning som belyses är balansen mellan hållbarhetsdimensionerna samt hur dessa ska integreras i verksamhetsstyrningen genom att använda hållbarhetsmål. Tidigare forskning har inte belyst hur hållbarhet integreras i verksamhetsstyrningen genom användandet av hållbarhetsmål, därav ämnar denna studie att undersöka detta. Syfte: Syftet med denna studie är att skapa förståelse för hur hållbarhet integreras i verksamhetsstyrning genom att analysera hur stora svenska företag praktiskt upprättar och följer upp mål för att styra mot hållbarhet. Metod: Denna studie är av kvalitativ karaktär och tillämpar en abduktiv ansats. Datainsamlingen har skett genom en intervjustudie där nio svenska företag harintervjuats utifrån en semistrukturerad intervjuform. Data har även samlats in genom att information inhämtats från de medverkande företagens årsredovisningar, hållbarhetsredovisningar samt hemsidor. Studiens urval har baserats på Sustainable brand index officiella rapport. Slutsats: Denna studie studie visar hur processen kring integrering av hållbarhet i verksamhetsstyrningen med hjälp av hållbarhetsmål och mått kan gå till. Inom processen identifierades sex steg, vilka är förankrade inom processen för hållbarhetsmål, vilka var identifiera hållbarhetsområden, skapa ägandeskap, fastställa ambitionsnivå, fastställa hållbarhetsmål och utarbeta plan, följa upp, förbättra och utveckla arbetet. Vidare har denna studie bidragit med nya implikationer gällande utmaningar i integreringen av hållbarhet i verksamhetsstyrningen, vilka avser datatillgång, tid och en ny insikt kring den praktiska utmaningen med att finna en balans mellan hållbarhetsdimensionerna, då den ekonomiska aspekten hanteras separat. / Background and problem: Global challenges and changing conditions have contributed to the concept of sustainability gaining greater significance and impact in the public debate, which has meant that more activities include sustainability at work. As a result of the changes caused by the depletion of natural resources, climate change and inequality in the world, companies have been forced to design and consider new business management tools in order to remain competitive. Thus, the concept of sustainability has been increasingly integrated into companies' operational management, both with the aim of creating value for stakeholders, but also for society as a whole. The concept of sustainability is complex, which poses challenges when sustainability is to be integrated into businesses. A challenge that is highlighted is the balance between the sustainability dimensions and how these are to be integrated into business management by using sustainability goals. Previous research has not previously shed light on howsustainability is integrated into business management through the use of sustainability goals, hence this study intends to investigate this. Purpose: The purpose of this study is to create an understanding of how sustainability is integrated into business management by analyzing how large Swedish companies practically establish and follow up goals to steer towards sustainability. Method: This study is based on qualitative research and applies an abductive approach. The data collection took place through an interview study where nine Swedish companies were interviewed based on a semi-structured form of interview. Data has also been collected by gathering information from the participating companies' annual reports, sustainability reports and websites. The study selection was based on the Sustainable brand index official report. Conclusions: This study shows how the process of integrating sustainability into business management with the help of sustainability goals and measures can take place. Within this process, six steps were identified, which are anchored in the process for sustainability goals, which were to identify areas of sustainability, create ownership, determine the level of ambition, set sustainability goals and prepare plans, follow up, improve and develop the work. Furthermore, this study has contributed with new implications regarding challenges in the integration of sustainability in business management, which relate to data availability, time and a new insight into the practical challenge of finding a balance between the sustainability dimensions, when the economic aspect is handled separately.

Det är centralt för textilföretag idag att implementera hållbarhet i deras strategier och affärsmodell, ett organisatoriskt dokument som syftar till att redovisa ett företags hållbarhetsarbete gentemot deras intressenter är hållbarhetsredovisningar. FNs 17 globala mål (Agenda 2030) tillgodoser företag världen över med riktlinjer och fokusområden inom hållbar utveckling. Agenda 2030 har blivit ett verktyg som används i samband med hållbarhetsredovisning. Studien syftar till att undersöka svenska textilföretags hållbarhetsarbete kopplat till Agenda 2030 för att ge en ökad förståelse för hur textilföretag arbetar med Agenda 2030 målen med utgångspunkt i det traditionella ramverket triple bottom line i relation till det moderna ramverket regenerativ hållbarhet. Studien ligger till grund för vidare forskning kring huruvida FNs globala mål behöver uppdateras för att bli ett verktyg för att uppnå regenerativ hållbarhet. Metod: Studien har en kvalitativ forskningsmetod baserad på dokumentstudie och semistrukturerade intervjuer med ett målstyrt urval. Urvalsprocessen har utgångspunkt i att kartlägga svenska företag som är verksamma inom textilbranschen och arbetar med hållbarhet. I samband med att det empiriska materialet samlades in pågick analysarbete kontinuerligt där det identifierades fem kategorier som syftar till att kartlägga empirin och ligga till grund för en djupgående analys. Teoretiskt Perspektiv: Studien utgår från två teoretiska ramverk, triple bottom line vilket bygger på de tre tre dimensionerna av hållbarhet social, miljömässig och ekonomisk. Följt av regenerativ hållbarhet vilket adderar ett nytt synsätt på hållbarhetsarbetet baserat på återställa, bevara och förbättra. En kort presentation av hur de teoretiska ramverken relaterar till varandra presenteras initialt. Resultat/Analys & Slutsatser: Studien baseras på 12 svenska textilföretag, där majoriteten arbetar med Agenda 2030 samt hållbarhetsredovisar. Fem kategorier identifierades; samarbeten, transparens, produkt, cirkularitet och prioriteringar i empiri och analys. Dessa användes för att kartlägga vilka av Agenda 2030 målen som prioriteras inom textilbranschen och hur det avspeglar sig i textilföretags hållbarhetsarbete, samt om det finns ett samband mellan textilföretags hållbarhetsarbete med Agenda 2030 och regenerativ hållbarhet. Baserat på studien prioriteras främst mål 8, 12, 13 och 17 inom textilbranschen. I slutsats skiljer sig hållbarhetsarbetet med målen åt på olika textilföretag beroende på hur dem prioriterar målen samt arbetar med hållbarhet och huruvida företaget kopplar Agenda 2030 till sina interna mål. Det finns både ett indirekt och direkt samband med regenerativ hållbarhet kopplat till Agenda 2030 beroende på hur textilföretagens hållbarhetsarbete och hållbarhetsredovisningar är utformade. / Today it is crucial for textile companies to implement sustainability in their strategies and overall business model, sustainability reports are an organizational document that aims to mediate a company's sustainability work to its different stakeholders. The UN's 17 Global Goals (Agenda 2030) provide companies worldwide with guidelines and focus areas on sustainable development. Agenda 2030 has become a tool used in connection with sustainability reporting. The study examines Swedish textile companies' sustainability work linked to Agenda 2030 to provide an increased understanding of how textile companies implement the UN’s 17 Global Goals. Based on the traditional triple bottom line framework in relation to the modern regenerative sustainability framework. The study forms the basis for further research on whether Agenda 2030 needs to be updated to become a tool for achieving regenerative sustainability. Methodology: The study applies a qualitative research method with a document study and semi-structured interviews based on a goal-oriented sampling. The sampling process is based on Swedish companies within the textile industry that prioritize sustainability. The empirical material was collected and analyzed continuously, five categories were identified which aim to form the base for an in-depth analysis, discussion, and lastly conclusion. Theoretical Perspective: The study is based on two theoretical frameworks, triple bottom line which includes the three dimensions of sustainability; social, environmental, and economic. Followed by regenerative sustainability, which provides a new perspective on sustainability based on restoring, preserving, and improving. A short presentation on how the two frameworks relate to each other is presented. Empirical analysis and Conclusion: The study is based on 12 Swedish textile companies, where the majority work with Agenda 2030 and sustainability reporting. Five categories were identified during the empirical analysis; collaborations, transparency, product, circularity, and priorities. The five categories were used in order to conclude which of the UN’s 17 Global Goals are prioritized within the textile industry and how it is implemented in companies' sustainability work. Also regarding whether there is a linkage between textile companies' sustainability work, implementation of Agenda 2030, and regenerative sustainability. In conclusion, the most prioritized of the UN’s Global Goals within the textile industry are; 8, 12, 13, and 17. Sustainability work in linkage with Agenda 2030 differs depending on how the specific textile company chooses to prioritize the goals, on their sustainability strategies, and whether they connect Agenda 2030 directly to their internal objectives. There is both a direct and indirect correlation between regenerative sustainability and Agenda 2030, depending on the specific textile companies' sustainability work and reporting structure, strategy, and objectives.

Thesis (MBA (Business Management))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: The purpose of this research report is focused on stating a case for the strategic value to be gained from an alignment of company strategies with the needs of the bottom of the pyramid (BOP), as well as an analysis of the relationship and conditions of support between the donor and receipient of corporate social investment. The report will focus on the relationship of the business sector with the triple bottom line, more specifically the social development component - the relationship of the recipients with the business reaching out to them; and the contribution it makes to sustainability. Corporate social investment (CSI) is most often measured in non-economic terms. In continuation of establishing the link between CSI and sustainability, the report will: • Provide evidence of the strategic advantage a high emphasis on sustainability initiatives bring about for the business sector. • Address the direct relationship between the economic performance of a company and their corporate social investment achievements. • Highlight the close relation between social and environmental perfonnance of business and the link to continued business competitiveness and long-term sustainability. • Support a better understanding for the need for business and non-profits to form partnerships to add value to the long-term sustainability of communities through CSI. • Highlight the role NGOs and other socially concerned groups can play in engaging with the business sector (CSR Investors) as well as the people at the "Bottom of the Pyramid". • Develop a model for use by any partner on either end of CSI initiatives which will serve as a guideline for mainstreaming CSI. NGOs within the non-profit sector have a very specific role to play in the sustainability context. This statement also translates as to stating that the NGO should be the main partner in linking the business sector with the social development within the community. The role of NGOs, the non-profit sector in the community, is key to corporate companies opening the door to BOP markets. This view is supported by Prahalad and Hart (2005:32) stating that NGOs and other concerned social groupings are by far the lead experimenters in BOP markets. GRI indicators and guidelines playa dominant role in linking social development as component of the triple bottom line to sustainability. This is also confinmed by sustainability reports of a selection of businesses evaluated and compared. The model developed gives attention to the process of embedding CSR in the business profile, with factors influencing this process and activities acting as drivers. The change needed requires a certain quality of leadership, not only from the management of the business, but also from the govemance structure in place. Answering in these requirements will ensure the identification of strategiC issues and effective strategies to address them. The role of indigenous governance systems is highlighted to support the objective of reaching the BOP. The model provides guidance on the calculation of a return on CSR, the indicators of growth and success and the expected outcomes. The task of fitting a non profit organisation to a potential partner in the business sector continues to be a challenge, a strategiC move critical for the long-tenm sustainability of society. It cannot be dealt with in the enclosed boundaries of a research report and is a living activity that needs to be practiced. Innovation, skill, will-power and ethical leadership and govemance will continue to be instrumental for success. It is therefore critical that the buy-in comes from all levels of business, to allow for true sustainability of services and products. Eventually the true measure for success will be the extent to which the BOP benefits from the "exercise" economically and socially, the extent to which the businesses can add to their profit margin with incorporation of serving the BOP. / AFRIKAANSE OPSOMMING: Die doel van hierdie navorsingsverslag is om 'n besigheidsaak te staaf. Die fokus is op die verkryging van 'n strategiese waarde uit die ooreenstemming van besigheidstrategiee met die behoeftes van gemeenskappe aan die onderkant van die ekonomiese piramide (BOP). Die fokus is verder op die analise van die verhoudings en voorwaardes vir ondersteuning tussen die gewer en die ontvanger van korporatiewe sosiale beleggings (CSI). Die verslag sal fokus op die verhouding tussen die besigheidsektor en die "triple bottom line", meer spesifiek die sosiale onlwikkelingskomponent - die verhouding tussen die ontvangers en die besighede wat uitreik na hulle; en die bydrae wat dit maak tot volhoubaarheid. Korporatiewe sosiale belegging (CSI) word gewoonlik gemeet in nie-ekonomiese terme. Ter voortsetting van die vestiging van die skakeling tussen CSI en volhoubaarheid, hanteer die verslag ook die volgende: • Dit gee bewyse van die strategiese voordeel wat verkry sal word uit 'n sterk klem op volhoubaarheidinisiatiewe wat voortgebring word vir die besigheidsektor. • Dit spreek die direkte verhouding aan tussen die ekonomiese prestasie van 'n besigheid en hul prestasies op die terrein van CSI. • Dit plaas nadruk op die noue verhouding tussen die sosiale en omgewingsprestasies van die besigheid en die konneksie daarvan met die mededingendheid van die besigheid en langtermynvolhoubaarheid. • Dit ondersteun 'n beter begrip vir die behoeftes van besighede en niewinsgewende organisasies (NGO's) aan vennootskappe ten einde waarde toe te voeg tot langtermynvolhoubaarheid van gemeenskappe deur korporatiewe sosiale beleggings. • Dit beklemtoon die rol wat NGO's en ander sosiale bewustheidsgroepe kan speel wanneer hulle betrokke raak by die besigheidsektor (CSR beleggers), sowel as die mense aan die onderkant van die ekonomiese piramide. • Dit ontwikkel 'n model vir gebruik deur enige vennoot aan enige kant van CSI inisiatiewe wat sal dien as riglyn vir die insluit van CSI in die besigheidshoofstroom. • NGO's binne die kader van die nie-winsmakende sektor het 'n baie spesifieke rol te speel binne die konteks van volhoubaarheid. Hierdie standpuntinname kan ook beteken dat die NGO die hoofvennoot behoort te wees in die skakeling van die besigheidsektor met die sosiale ontwikkeling van die gemeenskap. Die rol van die NGO, die nie-winsgewende sektor in die gemeenskap, is die sleutel tot die ontsluiting van die ekonomiese markte vir gemeenskappe aan die onderkant van die ekonomiese piramide. Hierdie standpunt word ondersteun deur Prahalad en Hart (2005:32) wat dit stel dat nie-winsgewende organisasies en ander sosiale groeperinge die onteenseglike leiers is in eksperimentering binne die BOP markte. GRI (Global Reporting Initiative, ook genoem die GRI Volhoubaarheid Verslagdoening Riglyne) aanwysers en riglyne speel 'n dominante rol in die koppeling van sosiale ontwikkeling as onderdeel van die "triple bottom line" met volhoubaarheid. Dit word bevestig deur die volhoubaarheidsverslae van 'n aantal besighede wat geevalueer en vergelyk is. Die ontwikkelde model gee aandag aan die proses van vaslegging van CSR binne die besigheidsprofiel, saam met die faktore wat hierdie proses beinvloed en die aktiwiteite wat dien as drywers. Die verandering wat benodig word vereis 'n sekere kwaliteit van leierskap, nie alleen in die bestuur van die besigheid nie, maar ook vanuit die regerende strukture wat reeds bestaan. Die identifisering van strategiese sake en effektiewe strategiee verseker dat voldoen word aan bogenoemde vereistes. Die rol van inheemse regerende strukture word beklemtoon in die bereiking van BOP-markte as doelwit. Die model verskaf leiding in die berekening van 'n opbrengs op korporatiewe sosiale verantwoordelikheid (CSR), die aanwysers van groei en sukses en die verwagte resultate. Die taak om 'n nie-winsgewende organisasie in geskikte passing met 'n potensiele vennoot in die besigheidsektor te gee, bly steeds 'n uitdaging, 'n strategiese skuif wat belangrik is vir die langtermynvolhoubaarheid van die gemeenskap. Dit kan nie voldoende hanteer word binne die grense van 'n navorsingsverslag nie en bly 'n lewende aktiwiteit wat voortdurend beoefen moet word. Innovering, vaardigheid, motivering en etiese leierskap en regering sal voortgaan om instrumenteel te wees vir sukses. Dit is daarom uiters belangrik dat die betrokkenheid en inkoop moet kom van al die vlakke van besigheid ten einde die ware volhoubaarheid van dienste en produkte te verseker. Uiteindelik sal die werklike meting van sukses bepaal word volgens die omvang waartoe BOP-markte baat vind by die "oefening", ekonomies sowel as sosiaal - dit is die omvang van waardetoevoeging tot die winste van die besigheid met inbegrip van dienste aan gemeenskappe aan die onderpunt van die ekonomiese piramide.

Purpose: The purpose of this thesis is to interview four legal jurists in order to explore how they conduct CSR activities within their service corpora-tion, with primary focus on SME law firms. Background: A current issue to address concerning the conduct of business these days is CSR activities. Although, the previous research concerning CSR activities and the service sector is limited. Theoretical Framework: The theoretical framework is divided into four parts; a general part concerning the concept of CSR activities, a review of earlier studies of CSR activities, the stakeholder theory and finally the theory about the triple bottom line. Method: A qualitative case study was employed in order to answer the purpose. The most suitable research approach was a combination of a deductive and partially an inductive approach. The primary data consisted of semi-structured interviews. The secondary data were used in order make a comparison in relation to manufacturing corporations. Empirical findings & Analysis: As for all corporations an integration of voluntary social and environmental concerns in their business operations are considered as CSR activities. A significant concern is CSR activities that the inter-viewed service corporations experienced was the lack of human and economic resources to deal with CSR activities. Furthermore, the lack of stakeholder pressure does not facilitate the matter of implementing more CSR strategies into the corporations‟ business conduct. As a result of the lack of stakeholder pressure the interviewed corporations tend to only take part in CSR activities that create goodwill value for the corporation. According to the interviewed service corporations CSR activities is a new phenomenon that is likely to become a bigger part of their business conduct in the future. Conclusion: The interviewed corporations tend to focus their CSR activities to-wards the social activities since this is the kind of activities that is closely connected to the core business.

Service science is an emerging multidisciplinary field concerned with the study of service systems and value co-creation. In recent years, the field has expanded considerably, growing to encompass a community of researchers and practitioners from a range of backgrounds and knowledge domains. However, very little research has focused on the study of service systems within the context of social-purpose organizations (SPOs), such as a nonprofit charitable organization or academic institution. We contend that SPOs represent a class of service systems that are understudied in service science, and the goal of this thesis was to contribute to the ongoing development of the disciplines theoretical foundations through an empirical study of a special type of SPO, the social enterprise. Through case-study research we surveyed five social enterprise organizations across Canada. Our findings point to a number of areas that suggest a conceptual bias towards service systems that are economically motivated and profit driven.

Service science is an emerging multidisciplinary field concerned with the study of service systems and value co-creation. In recent years, the field has expanded considerably, growing to encompass a community of researchers and practitioners from a range of backgrounds and knowledge domains. However, very little research has focused on the study of service systems within the context of social-purpose organizations (SPOs), such as a nonprofit charitable organization or academic institution. We contend that SPOs represent a class of service systems that are understudied in service science, and the goal of this thesis was to contribute to the ongoing development of the disciplines theoretical foundations through an empirical study of a special type of SPO, the social enterprise. Through case-study research we surveyed five social enterprise organizations across Canada. Our findings point to a number of areas that suggest a conceptual bias towards service systems that are economically motivated and profit driven.

Företag som upprättar så kallade hållbarhetsredovisningar har blivit allt vanligare. Dock råder det inom forskningen på området en oenighet om vad hållbarhetsredovisning egentligen är. En mängd olika begrepp används om vartannat och några klara definitioner finns inte fastlagda. Syftet med denna studie är därför att göra en kartläggning av de olika begrepp som används inom den globala, akademiska hållbarhetsredovisningslitteraturen för att utreda innebörden av dessa begrepp samt för att utreda hur dessa begrepp förhåller sig till varandra. Studien genomförs med hjälp av en litteraturstudie där 12 artiklar väljs ut genom ett intensitetsurval och sedan analyseras och jämförs med varandra. Resultatet av detta blir en kartläggning där de olika begreppens betydelse och inbördes relationer utrönas. Studien mynnar ut i fastläggandet av fem stycken huvudbegrepp inom området; sustainability reporting/accounting, TBL reporting/accounting, CSR reporting, FCA och environmental accounting som tillsammans kan anses representera huvuddragen för vad hållbarhetsredovisning egentligen är. / Companies claiming to be accounting for sustainability are becoming more and more common. However, within the research on the area there are some disagreements regarding what accounting for sustainability really is. A large quantity of terms and concepts are being used interchangeably and there are no clearly established definitions. The purpose with this study is therefore to constitute an investigative screening on the different terms and concepts used within the global, academic, sustainability accounting literature to investigate the meaning of these terms and concepts and also investigate how these terms and concepts are relating to each other. The study is conducted by performing a study of literature where 12 articles are chosen with the help of an intensity sample. Thereafter the articles are analyzed and compared. This results in a clarification of the meaning of the terms and concepts, and of the internal relations in between them.  The study leads to the establishment of five main terms and concepts within the area; sustainability reporting/accounting, TBL reporting/accounting, CSR reporting, FCA and environmental accounting that together can be seen to form a foundation of what accounting for sustainability really is.

<p>Purpose: The purpose of this thesis is to interview four legal jurists in order to explore how they conduct CSR activities within their service corpora-tion, with primary focus on SME law firms.</p><p>Background: A current issue to address concerning the conduct of business these days is CSR activities. Although, the previous research concerning CSR activities and the service sector is limited.</p><p>Theoretical Framework: The theoretical framework is divided into four parts; a general part concerning the concept of CSR activities, a review of earlier studies of CSR activities, the stakeholder theory and finally the theory about the triple bottom line.</p><p>Method: A qualitative case study was employed in order to answer the purpose. The most suitable research approach was a combination of a deductive and partially an inductive approach. The primary data consisted of semi-structured interviews. The secondary data were used in order make a comparison in relation to manufacturing corporations.</p><p>Empirical findings & Analysis: As for all corporations an integration of voluntary social and environmental concerns in their business operations are considered as CSR activities. A significant concern is CSR activities that the inter-viewed service corporations experienced was the lack of human and economic resources to deal with CSR activities. Furthermore, the lack of stakeholder pressure does not facilitate the matter of implementing more CSR strategies into the corporations‟ business conduct. As a result of the lack of stakeholder pressure the interviewed corporations tend to only take part in CSR activities that create goodwill value for the corporation. According to the interviewed service corporations CSR activities is a new phenomenon that is likely to become a bigger part of their business conduct in the future.</p><p>Conclusion: The interviewed corporations tend to focus their CSR activities to-wards the social activities since this is the kind of activities that is closely connected to the core business.</p>

<p>The history of environmental reporting began in the early 1990’s when some companies included the environmental issue in their annual report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a change of the report design. To develop the environmental reports and create design guidance for sustainability reports an organisation called Global Reporting Initiative (GRI) was born. The GRI is environmental reporting taken to another level, a level that is according to sustainable development. This qualitative study concerns sustainability reporting in general and the GRI-guidelines in particular. The question is why the Swedish companies, which are already using the guidelines, have chosen to use the guidelines and what type of behavioral changes within the company it has lead to? From my study, I have found that the GRI-report could help corporations to be able to see what actually has been done in the organisation. My conclusion is that the GRI-guideline is a potential tool for gaining control and visibility of the triple bottom line on a corporate level, and it highlights the importance of collecting internal information.</p>

Problem – Companies are increasingly focusing on sustainability issues in response to internal and external pressure. Research on sustainable performance of focal companies is vast; however there is a lack of guidelines for managing sustainability in extended supply chains. Scholars claim a need for additional research on intra- and inter-organizational diffusion of best sustainable practices. Besides, the outcomes of sustainable sourcing practices are still uncertain. The gap between potential benefits of sustainable sourcing and actual performance is attributed to lack of capabilities, instruments, and efficient processes. Purpose – The purpose of this paper is to explore existing sustainable sourcing practices which are used by leading multinational companies. Based on the obtained knowledge we aim to develop a framework that will suite as a guideline for enforcing sustainable sourcing practices. Method – The research has been conducted through the method of grounded theory, enabling the researchers to constructively interpret data from documentary primary data and semi-structured interviews. This approach was utilized in order to explore what are the most common practices of managing sustainable sourcing applied by the companies awarded as Industry leaders by the Dow Jones Sustainability Index. Conclusion We found that a commonly accepted approach towards managing and enforcing sustainable sourcing is absent both in theoretical discourse and practice. However, the most frequently mentioned tools and approaches were defined. They include the adoption of suppliers’ code of conduct, establishment of dedicated sustainability departments, procurement personnel training, suppliers’ capability building, risk assessment and categorization of suppliers, IT platforms for information sharing, supplier self-assessment, audit, joint projects with suppliers, meetings and conferences, and suppliers’ scorecards. Finally, we developed a Sustainable Sourcing Enforcement framework which could serve as a guideline to enforce supplier’s commitment to act sustainably. The framework consists of five chronologically connected pillars: Objectives alignment, Commitment creation, Supplier selection, Ongoing development and Work with stakeholders.