The aim of the thesis is to provide a deeper understanding regarding how the phenomenon Corporate Social Responsibility (CSR) affects Swedish multinational corporations (MNCs), in relation to competitive advantage in the Chinese market. The research demonstrates the relevance of investigating the topic, as the aspects of CSR are interchanging. The reviewed literature highlights aspects incorporated in the phenomenon, as well as internationalization, strategy and competitive advantage. In addition, the three dimensions of CSR: economic, environmental and social, are considered fundamental pillars in the analysis of sustainable business behavior. The research is conducted through an explanatory nature, in order to comprehensively describe the included variables and their correlation, the connection is further shown in the conceptual framework, established with the literature review as a basis. The implementation of a qualitative research method ensures an in-depth perspective of the participants’ perceptions and experiences. For the empirical findings, four Swedish MNCs active in the Chinese market are interviewed regarding their CSR initiatives, in order to provide a meaningful insight for the analysis. The analysis of the thesis involves a discussion of the similarities, and also the differences, between the literature review and empirical findings, in accordance to the conceptual framework. Following, the conclusion will answer the research question and provide implications, as well as suggestions for further research. The purpose of study is to further close the research gap regarding the relation between Swedish CSR initiatives and competitive advantage in the Chinese market.

The focus of this thesis was to develop a simplified framework for future sustainability reports. The traditional approach to corporate reporting is limited in its ability to meet expectations of stakeholders for what drives value creation in a business. Sustainability performance reports are aimed at providing stakeholders information regarding a company’s non-financial performance and to provide stakeholders some information regarding the future performance that can be expected. The idea behind sustainability and the triple bottom line is that a company’s ultimate success can and should be measured not just by the financial bottom line, but also by its social, environmental and economic success. Sustainability reporting, also known as triple bottom line reporting incorporates the economic, social and environmental performance of a company, but there is no universally accepted definition of the subject. Sustainability is a contested subject and defined differently by different groups to suit their purposes. This places the phenomenon in a situation where its future is threatened. / D.B.L.

The economic development of the world in the last centuries has brought manypositive things, but also some new problems. The linear approach long used isbased on a long-term, unsustainable approach to economic activity and newmodels are required. The purpose of this report is to investigate newsustainability requirements that drive innovation with regard to business modelsand product development.A case study was carried out at the company Ecostrate, which is launching anew product with clear sustainability ambitions. A Triple Layered BusinessModel Canvas (TLBMC) is made for their product and from this case the roleof Circular Economics (CE) and sustainability in the formation of new businessmodels is evaluated. The case study was based on interviews made withcompany employees and other people in a focus group and on secondary dataprovided primarily from Ecostrate, but also other organizations and companies.From the case study, it can be seen how the business model of the product was,from start, designed in accordance with circular economic principles and with afocus on sustainability, where the starting point was a used material that wasthen altered to once again provide the consumer with a value offer. Accordingto profitability estimates, the product will competitive while significantenvironmental and social savings are possible. General conclusions can bedrawn that CE and sustainability are an important part of future business modeldesign, without which companies will not be competitive in the future andfuture markets with increasing raw material prices, stricter regulations and moreaware and sustainability-prioritizing customers.The primary limitation has been the calculations, which were not carried out asexhaustively as would have been needed in order to give the case study a morestable empirical foundation. In this study, they have been used as approximativevalues to draw generalizable conclusions so to understand the product, itsimpact and in order to get more precise implications for the rest of the market,there exists possible future research.

Submitted by Milena Rubi (milenarubi@ufscar.br) on 2017-02-14T18:33:58Z No. of bitstreams: 1 PINHO_Thiago_2016.pdf: 33232015 bytes, checksum: 32b03e9512674937ca6afd547cfaa894 (MD5) / Approved for entry into archive by Milena Rubi (milenarubi@ufscar.br) on 2017-02-14T18:34:07Z (GMT) No. of bitstreams: 1 PINHO_Thiago_2016.pdf: 33232015 bytes, checksum: 32b03e9512674937ca6afd547cfaa894 (MD5) / Approved for entry into archive by Milena Rubi (milenarubi@ufscar.br) on 2017-02-14T18:34:14Z (GMT) No. of bitstreams: 1 PINHO_Thiago_2016.pdf: 33232015 bytes, checksum: 32b03e9512674937ca6afd547cfaa894 (MD5) / Made available in DSpace on 2017-02-14T18:34:23Z (GMT). No. of bitstreams: 1 PINHO_Thiago_2016.pdf: 33232015 bytes, checksum: 32b03e9512674937ca6afd547cfaa894 (MD5) Previous issue date: 2016-08-10 / Não recebi financiamento / Many researchers already discussed the efforts of organizations to improve their processes using lean practices and their concerns not only about operational and financial performance, but also about the environmental aspects of their activities. More recently, a number of sustainability indicator development processes have been initiated within large research projects that aim to design tools for sustainability. The results might be demonstrated by performance indicators and the companies and researchers are using several indicators to measure performance in relation to lean practice applications and sustainable production separately. This research aims to identify a set of indicators to measure the lean practice applications based on the sustainability “Triple Bottom Line” concept and literature review of related researches that already developed indicators to measure the performance related to both of the philosophies. Through the set of indicators identified, an analysis of selected indicators was performed in a multinational automobile company, and this case research was conducted in three different product lines, analyzing its indicators retroactively (2010 and 2011) and after the implementation of lean practices (2012, 2013 and 2014). The focus of the case research was the inter units analysis and the validation of some of the identified performance indicators for all product lines analyzed in this research as well as to verify the possibility to use the sustainable performance indicators on a lean practice application context. A major contribution of this research is the possibility of using the set of indicators (176 identified indicators) in future researches as well as assist the researchers in finding and/or proposing another theoretical framework to measure the results achieved by companies that are implementing lean production. / Diversos pesquisadores vêm discutindo sobre os esforços feitos pelas organizações com o objetivo de melhorar os seus processos através da utilização das práticas da produção enxuta. Além disso, através da introdução de normas governamentais e outros aspectos relevantes em relação a sustentabilidade, fizeram com que as empresas se preocupassem não somente com os resultados operacionais e financeiros, mas também com os aspectos ambientais e sociais nas suas atividades. Esses resultados podem ser demonstrados através do uso de indicadores e as empresas e pesquisadores estão utilizando diversos indicadores para mensurar o desempenho em relação a implantação das práticas da produção enxuta e sustentabilidade separadamente. Essa dissertação tem como objetivo a identificação de indicadores de desempenho de sustentabilidade que possam ser utilizados no contexto da implantação das práticas da produção enxuta. Isso foi feito através da seleção e classificação de um conjunto de indicadores de desempenho, utilizando o conceito do “Tripé da Sustentabilidade” definido por Elkington (1997). A seleção foi realizada mediante uma revisão da literatura sobre pesquisas relacionadas ao desenvolvimento, utilização e métodos para medição da produção enxuta e sustentabilidade. Através do conjunto de indicadores identificados, foi realizado a seleção dos indicadores a serem utilizados para a mensuração dos resultados em uma empresa multinacional do setor automobilístico e, esse estudo de caso foi feito em três linhas de produtos diferentes, analisando seus indicadores de forma retroativa (anos de 2010 e 2011) e após a implantação das práticas da produção enxuta (anos de 2012, 2013 e 2014). O foco do estudo de caso foi a realização da análise inter unidades e a validação da utilização dos indicadores de desempenho para a mensuração dos resultados no contexto da aplicação da produção enxuta. Uma das principais contribuições desse trabalho é a possibilidade da utilização do conjunto de 176 indicadores de desempenho identificados em futuras pesquisas, bem como auxiliar os pesquisadores na busca de outros indicadores de desempenho para a mensuração dos resultados em empresas nas quais estão sendo implementadas a filosofia da produção enxuta.

Submitted by ALINE PAIVA GARCIA null (aline.p.garcia@hotmail.com) on 2017-08-10T22:39:34Z No. of bitstreams: 1 dissertação aline.pdf: 2024875 bytes, checksum: 9f219ee78c81740ddef398c2622fc739 (MD5) / Approved for entry into archive by LUIZA DE MENEZES ROMANETTO (luizamenezes@reitoria.unesp.br) on 2017-08-17T19:29:29Z (GMT) No. of bitstreams: 1 belfort_apg_me_guara.pdf: 2024875 bytes, checksum: 9f219ee78c81740ddef398c2622fc739 (MD5) / Made available in DSpace on 2017-08-17T19:29:29Z (GMT). No. of bitstreams: 1 belfort_apg_me_guara.pdf: 2024875 bytes, checksum: 9f219ee78c81740ddef398c2622fc739 (MD5) Previous issue date: 2017-07-03 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Na atualidade, as empresas têm percebido que a sustentabilidade pode trazer benefícios para organização em longo prazo e assim aumentar seu valor no mercado. Por isso, muitas organizações têm buscado implantar a sustentabilidade. O desenvolvimento de recursos humanos pode promover ações que estimulem o comprometimento com os resultados e facilitem a introdução de mudanças organizacionais. Assim, o DRH pode contribuir com a implantação da sustentabilidade. Por este motivo, esta dissertação tem como objetivo propor diretrizes para ações do desenvolvimento de recursos humanos com vista a promover a sustentabilidade em organizações empresariais. Em se tratando de métodos de pesquisa, os procedimentos utilizados basearam-se em uma análise qualitativa. Foi realizada uma pesquisa teórica sobre sustentabilidade e desenvolvimento de recursos humanos e foram analisados os relatórios de sustentabilidade no padrão GRI G4, publicados por empresas constantes na carteira do Índice de Sustentabilidade Empresarial 2016 da BM&F Bovespa. A pesquisa realizada e as análises desenvolvidas permitiram caracterizar as iniciativas que as empresas adotam para a sustentabilidade e para o desenvolvimento de recursos humanos, além de permitirem fundamentar a elaboração das diretrizes para o DRH com vista a promover a sustentabilidade empresarial. As diretrizes foram propostas em 3 níveis que devem ser desenvolvidos de forma gradativa. Assim, a dissertação contribui cientificamente por detalhar a relação do desenvolvimento de recursos humanos com a sustentabilidade empresarial. Já a contribuição aplicada é a formulação de diretrizes que auxiliarão as empresas a implantarem a sustentabilidade. / At the present time as companies with the perception that sustainability can bring benefits to the organization in the long term and thus increase its value in the market. For this reason, many organizations have sought to implement sustainability. Human Resource Development can promote actions that encourage commitment to results and facilitate the introduction of organizational change. Thus, HRD can contribute to the implementation of sustainability. For this reason, this dissertation aims to propose guidelines for human resource development actions to promote sustainability in business organizations. In the case of research methods, the procedures used were based on a qualitative analysis. Thus, a theoretical research was carried out on sustainability and human resources development, and the sustainability reports in the GRI G4 standard were analyzed, published by companies included in the BM&F Bovespa Corporate Sustainability Index 2016. The research carried out and the analyzes carried out allowed to characterize the initiatives that the companies adopt for the sustainability and for the development of human resources and they were based the elaboration of the directives for the HRD with a view to promote the corporate sustainability. The guidelines were proposed in 3 levels that should be developed in a gradual way. Thus, the dissertation contributes scientifically to detail the relation of the development of human resources with the corporate sustainability. The contribution applied is the formulation of guidelines that will help companies to implement sustainability.

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.

Although youth tourism is an increasingly relevant subject little research have been done regarding the segment’s own perception of their impacts. A consumer perspective was assumed to examine in what ways youth tourism impact places. This study adopts a deductive approach reviewing existing literature regarding youth tourism, impact and place. A case study concerning how youth travellers perceive and evaluate their own impacts was conducted using mixed-methods. Data sources include a survey and in-depth interviews concerning sociocultural, economic, and environmental items. The study concludes that what impacts youth tourism has on places are subject to the place’s current state and ability to host youth travellers. The number of youth travellers and their behaviour determines the local and global sociocultural, economic and environmental impacts that youth tourism has on places. This paper is considered a pre-study that contributes to the development of theory regarding youth tourism.

Abstract: Given the global sustainability challenge; effective organizational Social Responsibility (SR) guidelines must set best-practices that acknowledge environmental constraints and strive for a sustainable society. SR has historically underrepresented environmental issues and needs to shift from a reactive focus on societal stakeholder demands, to a proactive whole-systems planning framework. There is a risk that unless SR guidelines consider both social and environmental issues together, they may generate negative outcomes to organizational viability. This research finds key Sustainable Development concepts that should be integrated within SR guidelines and uncovers an overall goal of SR as assisting organizations in moving towards a sustainable society. A Sustainable Society is defined in the research according to a set of scientific principles, based on environmental constraints and fundamental social needs. This clear goal enables the organization to ‘backcast’ from this success point in order to take effective strategic steps. The authors recommend the incorporation of critical concepts from Strategic Sustainable Development, a proven organizational sustainability planning framework, into SR guidelines to increase their effectiveness in strategic SR decision-making. The ISO 26000 SR Guideline is used as a case study.

This dissertation comprised of three essays provides justification for the need to pursue research on multinationality and performance with a more fine-grained approach. Essay one is a conceptual response to an article written by Jean-Francois Hennart in 2011 which questions the need and approach toward future research in this domain. I argue that internalization theory does not render multinationality and performance research meaningless and identify key areas where methodological enhancements can be made to strengthen our research findings with regard to Hennart’s call for more content validity. Essay two responds to the need for more-fine grained research on the consequences of multinationality by introducing non-traditional measures of performance such as social and environmental performance and adopting a more theoretically relevant construct of regionalization to capture international diversification levels of the firm. Using data from the world’s largest 600 firms (based on sales) derived from Bloomberg and the Directory of Corporate Affiliates; I employ general estimating equation analysis to account for the auto-correlated nature of the panel data alongside multivariate regression techniques. Results indicate that regionalization has a positive relationship with economic performance while it has a negative relationship with environmental and social performance outcomes, often referred to as the “Triple Bottom-Line” performance. Essay three builds upon the work in the previous essays by linking the aforementioned performance variables and sample to corporate reputation which has been shown to be a beneficial strategic asset. Using Structural Equation Modeling I explore economic, environmental and social signals as mediators on relationship between regionalization and firm reputation. Results indicate that these variables partially mediate a positive relationship between regionalization and firm reputation. While regionalization positively affects the reputation building signal of economic performance, it aids in reputation building by reducing environmental and social disclosure effects which interestingly impact reputation negatively. In conclusion, the dissertation submits opportunities for future research and contributes to research by demonstrating that regionalization affects performance, but the effect varies in accordance with the performance criterion and context. In some cases, regional diversification may produce competing or conflicting outcomes among the potential strategic objectives of the firm.

The balanced scorecard (BSC) is an accepted methodology for putting strategy into action. The BSC provides a comprehensive performance measurement for an organization with respect to both financial and non-financial perspectives, including the triple bottom line of planet, people, and profit. Through various implementations to companies, organizations, and sectors, balanced scorecards have been used widely both for strategic purposes, as well as for more tactical focus for auditing current performance. BSC implementation is particularly adequate when integrated with the operational processes of the organization. The integration between the strategic plan and the financial and operational plans proceed via the business process model that covers the operational processes associated with the objectives of the organization in the strategy map. In this way, BSC is a tool for real-time monitoring of performance as well as providing the crucial linkage to the organization’s strategy that enables the proper implementation of the organization’s strategy. Data envelopment analysis (DEA) has been widely applied for measuring the efficiency of a specific decision-making unit (DMU) against a projected point on an efficiency frontier. DEA is therefore particularly suitable for measuring the organizational efficiency based on the BSC indicators, which are defined as Key Performance Indicators (KPIs). In the commercial fisheries sector, sustainable strategy of fisheries organizations can be gained by running the current operations more effectively, and by integrating processes enabling adaptation to change. The efficiency frontier of the DEA model can be used to calculate the efficiency of fisheries operations. The proposed research is undertaken as part of the Canadian Fisheries Research Network (CFRN) to investigate the application of BSC and DEA for defining commercial fisheries performance evaluation variables with respect to the objectives of environmental sustainability, economic viability, and social and cultural stability in compliance with, and in the absence of, performance monitoring alleged in the Fisheries and Oceans, Canada Integrated Fisheries Management Plans (IFMP). The combination of BSC-DEA methodologies is developed in this research as a required performance monitoring system suitable for IFMPs for analyzing the relative efficiency of commercial fisheries case studies across Canada towards incorporating best sustainable practices in the industry.