Hållbarhet och CSR blir viktigare för företag över hela världen. Syftet med denna studie är att se hur tre stora mode- och accessoarföretag i Sverige kommunicerar CSR på sina hemsidor. De studerade företagen är Nelly, Daniel Wellington och NA-KD. Denna studie har en retorisk utgångspunkt och bygger på teorin om triple bottom line. När det gäller den retoriska metoden var resultaten förhållandevis lika. Företagen fokuserade på argument baserade på logos och ethos, medan argument baserade på patos var ovanligt. Resultatet visar också att samtliga studerade företag kommunicerar CSR baserat på teorin om triple bottom line, men på olika sätt. / Sustainability and CSR are becoming more important for companies all over the world. The aim of this study is to see how three big fashion and accessory companies in Sweden communicate CSR on their websites. The studied companies are Nelly, Daniel Wellington and NA-KD. This study takes a rhetorical approach and is based on the theory of triple bottom line. Regarding the rhetorical approach, the results quite similar. The companies focused on arguments based on logos and ethos arguments, while arguments based on pathos were uncommon. The outcome also shows that all studied companies communicate CSR based on the theory of triple bottom line, but in different ways.

Skogen är en väsentlig del i Sveriges ekonomi och står för 10% av den totala varuexporten. Utöver att skogen bidrar finansiellt är det en resurs som påverkas starkt av klimatförändringar. Skogen kan ses som en obegränsad resurs om den hanteras rätt och därför är hållbarhetsredovisningen av särskild vikt för bolagen inom branschen. Förutom att varorna kan ersätta fossila material bidrar den även med att absorbera koldioxid. Om avverkningen inte sker hållbart försvinner dessa effekter och skadar istället klimatet. Skogsindustrin har en rad olika intressenter eftersom den påverkar klimatet i en sådan hög utsträckning. Den är en känslig och komplex bransch som generellt har ett lågt förtroende från konsumenter. Det leder till att företagen har ett stort ansvar att tillgodose intressenternas informationsbehov i deras hållbarhetsredovisning. Det är en komplex uppgift att uppnå balans mellan olika intressenters efterfrågan eftersom skogen påverkar både individer och samhället i stort. Däremot är det intressant att undersöka hur hållbarhetsredovisningen har utvecklats över tid och om samhällsdebatten kring klimatet har bidragit med ett ökat fokus på miljön. Studiens syfte är att skapa förståelse för vad svenska börsnoterade skogsbolag rapporterar i hållbarhetsredovisningen och hur denna redovisning tillgodoser olika intressentgruppers informationsbehov. Det här för att bidra med kunskap om hur skogsbolagen prioriterar sina intressenters informationsbehov. Studiens metod är en kvalitativ innehållsanalys och utgår från en deduktiv ansats. Tidigare forskning används som stöd för att kategorisera skogsbolagens hållbarhetsredovisningar. Genom det här bidra det till nya kunskaper om hur utvecklingen av rapporteringen ser ut inom branschen. Det globala ramverket Global Reporting Initiative används som referensram för kodningen tillsammans med tidigare forskning. Den kvalitativa innehållsanalysen sker genom att undersöka fyra börsnoterade skogsbolags hållbarhetsredovisningar för år 2011 och 2020. Studien undersöker utvecklingen med tio års intervall för att förändringen utläses tydligare över längre perioder. Studiens resultat visar på att det ökade intresset inom hållbarhet har skapat en förändring i skogsbolagens hållbarhetsredovisning. Resultatet framför hur kategorin miljöansvar har ökat kraftigt inom hållbarhetsredovisningen för de inkluderade företagen i studien. Utöver det här har studien visat på att både primära och sekundära intressenters informationsbehov tillgodoses, men att det också finns delar i hållbarhetsredovisningen som inte uppfyller deras efterfrågan. Resultaten visar på hur det finns en brist på ekonomiskt ansvar i hållbarhetsredovisningen inom skogsindustrin. Därför har studien funnit att informationsbehovet av miljörapportering är viktigare för de flesta intressenter. Studiens resultat ger dessutom stöd åt tidigare forskning som belyst att den etiska och positiva grenen av intressentteorin bör behandlas parallellt för att ge en rättvis bild av verkligheten Studiens slutsats är att hållbarhetsredovisningen hos de svenska börsnoterade företagen visade på att utvecklingen utifrån GRIs sex kategorier främst bestod av en ökning av kategorin miljöansvar. Det visade också att både år 2011 och år 2020 var fördelningen relativt ojämn då ekonomiskt ansvar har få observationer medans miljöansvar dominerar samtliga bolag båda åren. När rapporteringen presenteras enligt triple bottom line så är det en jämnare fördelning mellan miljöansvar och socialt ansvar. Däremot dras slutsatsen att information om miljön har utvecklats mest positivt enligt triple bottom line rapporteringen med. / Forests are an essential part of the Swedish economy and account for 10% of total exports of goods. In addition to contributing financially, forests are a resource that is strongly affected by climate change. Forests can be seen as an unlimited resource if managed properly and therefore sustainability reporting is of particular importance for companies in the sector. As well as being a substitute for fossil materials, it also helps to absorb carbon dioxide. If harvesting is not done sustainably, these effects disappear and instead damage the climate. The forest industry has a range of stakeholders because it has such a large impact on the climate. It is a sensitive and complex industry with generally low consumer confidence. As a result, companies have a major responsibility to meet the information needs of stakeholders in their sustainability reporting. Achieving a balance between different stakeholder demands is a complex task as forests affect both individuals and society at large. However, it is interesting to examine how sustainability reporting has evolved over time and whether the social debate on climate has contributed to an increased focus on the environment.  The aim of the study is to gain an understanding of what Swedish listed forest companies report in their sustainability reports and how these reports meet the information needs of different stakeholder groups. This is to contribute knowledge on how forest companies prioritize the information needs of their stakeholders. The study method is a qualitative content analysis and is based on a deductive approach. Previous research is used to support the categorisation of forest companies' sustainability reports. Through this, it contributes to new knowledge about the development of reporting in the industry. The Global Reporting Initiative global framework is used as a frame of reference for the coding along with previous research. The qualitative content analysis is conducted by examining the sustainability reports of four listed forestry companies for the years 2011 and 2020. The study examines trends at ten-year intervals so that change is more clearly inferred over longer periods.  The results of the study show that the increased interest in sustainability has created a change in the sustainability reporting of forestry companies. The results highlight how the category of environmental responsibility has increased significantly within the sustainability reporting of the companies included in the study. In addition to this, the study has shown that the information needs of both primary and secondary stakeholders are being met, but that there are also elements in the sustainability report that do not meet their demand. The results show how there is a lack of financial accountability in the sustainability reporting of the forest industry. Therefore, the study has found that the information needs of environmental reporting are more important for most stakeholders. Moreover, the results of the study support previous research that highlighted that the ethical and positive branches of the stakeholder theory should be treated in parallel to provide a fair picture of the reality  The study concludes that the sustainability reporting of Swedish listed companies showed that the development based on the six GRI categories consisted mainly of an increase in the category of environmental responsibility. It also showed that in both 2011 and 2020 the distribution was relatively uneven, with financial responsibility having few observations while environmental responsibility dominating all companies in both years. When the reporting is presented according to the triple bottom line, there is a more even distribution between environmental and social responsibility. However, it is concluded that information on the environment has developed most positively according to the triple bottom line reporting.

Bakgrund: Det har uppstått ett skifte som inneburit att företag vill börja hantera sina processer internt som tidigare outsourcas. Många företag har upplevt att insourcing genererat samma eller förbättrade resultat som bidragit till ökad konkurrenskraft. Marknadens oförutsägbarhet är en faktor som har resulterat i en tillväxt av insourcing för att effektivisera hela företagets försörjningskedja. Fortsättningsvis är även ett omfattande hot mot en mer hållbar försörjningskedja marknadens oförutsägbarhet. Därav leder det till ett forskningsgap om information gällande insoucings inverkan på ett företags Triple Bottom Line samt inre effektivitet. Syfte: Studien syftar till att presentera motiv och risker vid insourcing hos tillverkande företag jämfört med outsourcing i relation till Triple Bottom Line. Vidare kommer studien även analysera och beräkna om möjlig inre effektivisering av ett logistikflöde kan uppnås via insourcing av målniningsprocessen för instegspaneler på Scania. Metod: Den egna empiriska datainsamlingen har tillämpats genom intervjuer och observationer på Scania och deras leverantörer. Teoretiska källor har främst använts i form av relevanta vetenskapliga artiklar som ska besvara respektive frågeställning. Resultat: För respektive frågeställning framgick det att både en insourcad och outsourcad process innebär ett risktagande. Den sociala, ekonomiska och miljömässiga hållbarheten, det vill säga Triple Bottom Line, är sammankopplad på flera vis. Även vid fokus på en av hållbarhetsdimensionerna tenderar resterande att tillkomma på längre sikt, men i olika omfattningar. Däremot har det framkommit att en prioritet inom tillverkningsindustrin är att arbeta med miljömässiga hållbarhetsmål. I den andra frågeställningen presenteras både värdeadderande och icke-värdeadderande faktorer med insourcing. För att Scania ska få en inre effektiv process på längre sikt behöver de insourca. Detta eftersom en risk med att fortsätta med outsourcing är att leverantörerna inte kan följa förändringstakten på efterfrågan. / Context: A shift within the industry has caused companies to transfer previous outsourced processes in-house. Many companies have experienced that insourcing has produced equivalent or improved results that have contributed to an increase in a company’s competitiveness. An additional factor to the growth of insourcing is the unpredictable nature of the market, which has led to insourcing being used as a strategy to make the company’s supply chain more efficient. Furthermore the unpredictable nature of the market is also an extensive threat for a sustainable supply chain. This therefore creates a research gap about insourcing´s effect on a company’s Triple Bottom Line and efficiency. Purpose: The purpose of this study is to illustrate the risks and motives of insourcing compared to outsourcing in relation to Triple Bottom Line. Additionally, the study will analyze and calculate if a more efficient logistical flow can be achieved through insourcing of the painting process for side panels at Scania. Method: The empirical information has been applied by interviews and observations at Scania and their suppliers. The theoretical information has primarily been gathered from relevant scientific sources in order to answer both research questions. Results: In both research questions it became clear that both insourced and outsourced processes involved risk-taking. Also, the social, economic, and environmental sustainability in the Triple Bottom Line is interconnected in several ways. Even when working towards one sustainability dimension, the remaining ones tend to also be achieved long term, but to different extents. Furthermore, it was discovered that a priority within the manufacturing industry is to work with environmental sustainability. In the second question it appears that value adding and non-value adding factors of insourcing were presented. In order for Scania to achieve an effective internal process long-term it is crucial to invest in an insourcing strategy. This is due to the risk of outsourcing being inefficient when it comes to the demands rate of change.

Hållbarhet har blivit ett aktuellt ämne inom de flesta verksamheter och strävan är erhålla en ekonomisk vinning utan att äventyra naturresurser, människan och samhället. Verksamheters förmåga att distribuera gods säkert, snabbt och kostnadseffektivt är avgörande för internationell och inrikes handel och ekonomisk utveckling. Godstransporter är en stor källa till utsläpp av växthusgaser och därför är det viktigt att nya transportlösningar hittas för att minska de avtryck som godstransporter gör i en försörjningskedja. Användningen av så kallade högkapacitetsfordon, HCT-fordon, förväntas öka då möjligheten att köra lastbilar som överskrider EU:s dimensioner för längd, bredd och vikt kan medföra ökad effektivitet och reducerad miljöpåverkan. Även konceptet torrhamnar, det vill säga en anläggning med en terminal som drivs likt en hamn, kan användas för att konsolidera gods, avlasta hamnen och öka intermodaliteten hos godset. Intermodalitet innebär att godset fraktas från A till B med hjälp av en kombination av flera olika typer av fraktsätt, exempelvis sjö, tåg och lastbil.   Följande rapport kartlägger hur en samverkan mellan högkapacitetsfordon och torrhamnar skulle kunna se ut. Detta genomförs med hjälp av att utifrån hållbarhetsmodellen triple bottom line som avser de tre dimensionerna ekonomi-, miljö- och sociala effekter, identifiera styrkor och svagheter hos begreppen. Med hjälp en teoretisk litteraturstudie, en fallstudie av ETT-projektet, en observation av Skaraborg Logistics Center samt nio stycken intervjuer med experter inom området, analyseras effekterna av en samverkan mellan högkapacitetsfordon och torrhamnar.   Rapporten identifierar att bättre ekonomiska-, miljömässiga och sociala effekter nås om en torrhamn är kopplad till ursprungshamnen med järnväg snarare än med HCT-fordon. Ytterligare identifierad problematik där en torrhamn försörjs med HCT-fordon utgörs av de tillfälliga tillstånden för att få framföra de längre och tyngre lastbärarna. Analysen visar att för att uppnå en god effekt från en samverkan mellan HCT-fordon och torrhamnar krävs att varje begrepp ensamt uppnår de faktorer som krävs för god effekt.   Rapporten är avgränsad till att räkna allt gods som normalt gods, endast avse HCTtransporter på väg samt att förutsätta att svenska arbetsregler följs vid inrikes transporter på väg. Rapporten studerar inte detaljer kring potentiell utveckling inom tekniken, exempelvis säkerhetssystem, IT-system eller aerodynamik. / Sustainability has become a highly prioritized subject among most companies and the goal is to maintain financial value without jeopardizing nature's resources, neither human health nor the society. How safe, fast and cost efficient a company distribute their goods is crucial for international- and domestic trade as well as economic growth. Haulage is a great source of greenhouse gas emissions and therefore it is crucial that new solutions of transport are developed in order to reduce the negative footprint of haulage in a supply chain. The use of high capacity transporting (HCT) vehicles is assumed increase when the EU's dimensions for a truck’s length, width and weight are allowed. This exception from EN standards would lead to increased transport efficiency, economic efficiency and reduced impact on the environment. The logistical solution of dry ports, namely a port on inland, can be used to consolidate goods, unburden the port and increase intermodality within the goods. Intermodality is when goods is transported between its starting location to its end location using several different kinds of transport ways.  The following report maps how a synergy between high capacity vehicles and dry ports would look like. By using the triple bottom line sustainability model the report identifies strengths and weaknesses of the two concepts. The reports analysis is created from a theoretical literature study, a case study of the ETT project, an observation of Skaraborg Logistics Center and nine interviews with experts within the field. The report identifies that better economic, environmental and social effects are achieved if a dry port is connected to the port of origin by rail way rather than with HCT vehicles. Further identified problems is the temporary permit of conveying the longer and heavier vehicles. The analysis shows that in order to achieve a good effect from an interaction between HCT vehicles and dry ports, each term alone require that the necessary factors for good effect is fulfilled.  The reports limitations are to consider all goods being normal gods and only to consider HCT-vehicles, not HCT-haulage by rail way. The writers also make the assumption that Swedish rules of labor are applied on domestic transportations by road. The report does not study details within IT, security systems nor aerodynamic.

Este trabalho trata dos temas sustentabilidade, gestão de projetos e sucesso em projetos. Por abordá-los de forma conjunta, preenche uma lacuna de pesquisa que trata da conexão entre os três temas. O objetivo da tese, desenvolvida por artigos, é propor um modelo teórico e empírico de sustentabilidade aplicável no contexto de gestão de projetos e orientado para o sucesso em projetos. Como metodologia fez-se uso da abordagem combinada, envolvendo pesquisa qualitativa e quantitativa com aplicação de multi métodos. A pesquisa qualitativa foi utilizada para a sistematização da literatura dos temas chaves e para o desenvolvimento de estudos de casos múltiplos com aplicação de entrevistas com gestores de projetos e de sustentabilidade, bem como aplicação de questionário aos membros de equipes de projetos. A pesquisa quantitativa foi utilizada para a realização de levantamento survey, com 143 gestores de projetos em empresas brasileiras, e análise estatística por meio da modelagem de equações estruturais, bem como foi aplicado o método de análise fatorial exploratória. Os constructos e variáveis do modelo teórico proposto, bem como os protocolos de pesquisa survey, foram validados por meio de um fórum com 11 especialistas oriundos de 10 universidades, localizadas em seis países diferentes. Como contribuições deste estudo pode-se destacar a estruturação do referencial teórico de sustentabilidade em gestão de projetos e de sucesso em projetos; a apresentação e validação da estrutura de um modelo teórico e empírico de constructos e variáveis de sustentabilidade com enfoque Triple-Bottom Line - TBL (econômica, ambiental e social) em gestão de projetos orientado ao sucesso em projetos; e, a validação estatística do relacionamento entre sustentabilidade em gestão de projetos e sucesso em projetos. Esta última relação foi confirmada pela alta significância da relação causal entre os constructos, pois sustentabilidade em gestão de projetos contribui positivamente para o sucesso em projetos, explicando 43% dos efeitos sobre sucesso em projetos. Em decorrência, foram desenvolvidos seis artigos científicos, alguns publicados e outros submetidos para periódicos internacionais. / This research looks to study sustainability, Project management and project success. Merging these themes, this thesis works on a gap of research related to approaching both topics. For that matter, this study, developed by articles model, aims to propose a theoretical and empirical framework of sustainability, applicable into project management context and oriented to project success. The combined approach was used as methodology, engaging qualitative and quantitative research by applying multi methods. Qualitative research was used to systematize the literature of key themes and to develop multiple case studies by applying semi-structured interviews with people responsible for projects and sustainability areas and questionnaire application to projects team members. Quantitative research was used to develop a survey involving 143 project managers in Brazilian companies. Statistics analysis was carried out in order to treat the data through structural equation modeling. Exploratory factor analysis was also used. Constructs and variables of the conceptual framework proposed, as well as the survey research protocols, were validated by experts through and expert panel of eleven experts from ten universities and six different countries. Contributions of this study may highlight the development of the bibliographic review of sustainability in project management and project success topics; the presentation and validation of the conceptual and empirical model of constructs and variables of sustainability (with triple-bottom line perspective) in project management oriented to project success; and the statistical validation of the relationship between sustainability in project management and project success. This relationship was confirmed by the high significance of the casual relation between both constructs, explaining that the constructs of sustainability in project management contributes positively to obtain project success. It was found that 43% of these constructs affect project success. At the end, six scientific articles were developed, and some of them were already published and others submitted to international journals.

A adoção de rotas tecnológicas ambientalmente sustentáveis é uma estratégia acertada para empresas que queiram manter ou melhorar suas posições de mercado e contribuir para a prevenção e adaptação às mudanças climáticas globais. É nessa perspectiva da inovação e da sustentabilidade que este estudo avaliou a influência da cooperação em P&D e das ecoinovações sobre o desempenho socioeconômico de 221 fabricantes de produtos elétricos e eletrônicos. As teorias de Gaia, do Holismo e a teoria evolucionária da inovação predominantemente orientaram o estudo. Os dados foram coletados em 2017 e processados via SmartPLS®3. Por meio da técnica de Modelagem de Equações Estruturais o modelo conceitual do estudo foi validado com 99% de confiabilidade (p<0,01), demonstrando com originalidade que a cooperação em P&D e as ecoinovações explicaram satisfatoriamente em 51,3%o desempenho socioeconômico das empresas pesquisadas. Três hipóteses comprovaram que a cooperação em P&D com parceiros tecnológicos influenciou positivamente a introdução de ecoinovações de produto, ecoinovações de processo e ecoinovações organizacionais nas empresas investigadas. Duas hipóteses comprovaram que ecoinovações de produto e ecoinovações organizacionais influenciaram positivamente o desempenho socioeconômico das empresas. Uma hipótese não comprovada demonstrou que ecoinovações de processo não influenciaram positivamente o desempenho socioeconômico das empresas. Dos atributos de ecoinovação, três não foram validados estatisticamente: a simplificação das embalagens, a simplificação da construção e a eficiência energética dos produtos desenvolvidos. Apesar de os atributos não validados demonstrarem atraso tecnológico dos produtos elétricos e eletrônicos, há predominância de uma rota tecnológica ambientalmente sustentável nas empresas, o que é um visível diferencial competitivo. São notáveis as implicações deste estudo a partir dos emergentes paradigmas da economia circular e da economia verde. Se cooperação em P&D e ecoinovações permitiram resultados socioeconômicos satisfatórios, em empresas distintas usuárias de minerais e de energia elétrica, então cai por terra o paradigma da inovação poluidora, que ignora que recursos naturais são finitos. Fica evidente que o paradigma Triple Bottom Line, que considera o equilíbrio entre as dimensões ambiental, social e econômica, possui base viável para a indústria do terceiro milênio. Emerge nas empresas a responsabilidade de ancorar a mudança tecnológica em todos os elos de suas cadeias de valor, desde a extração de matérias primas da natureza até a educação de consumidores para o uso e descarte consciente de produtos. É possível sugerir que não corrigir a rota tecnológica baseada no paradigma econômico dos excessos sobre os recursos planetários pode ser qualificado como responsabilidade corporativa de lesa ao Planeta. Ademais, indústrias e cadeias de valor de base poluidora parecem estar fadadas ao desaparecimento. Os resultados deste estudo são restritos à amostra de indústrias investigadas no Brasil. Temas com potencial de pesquisa emergem em simbiose e biomimética industrial, sistemas de ecoinovação em Smart Cities, ecoinovação social, ecoinovação de marketing e ecoinovações na Indústria 4.0. / The adoption of environmentally sustainable technology routes is a sound strategy for companies that want to maintain or improve their market positions and contribute to the prevention and adaptation to global climate change. In this perspective of innovation and sustainability, this study evaluated the influence of cooperation in R & D and of eco-innovations on the socioeconomic performance of 221 manufacturers of electric and electronic products. The theories of Gaia, Holism and the evolutionary theory of innovation predominantly guided the study. Data were collected in 2017 and processed via SmartPLS®3. Through the Structural Equation Modeling technique, the conceptual model of the study was validated with 99% reliability (p<0,01), showing with originality that the cooperation in R & D and the eco-innovations satisfactorily explained the socio-economic performance of the companies surveyed in 51.3%.Three hypotheses have proved that cooperation in R & D with technological partners positively influenced the introduction of product eco-innovations, process eco-innovations and organizational eco-innovations in the companies investigated. Two hypotheses have shown that product eco-innovations and organizational eco-innovations have positively influenced the companies\' socioeconomic performance. An unproven hypothesis showed that process eco-innovation has not positively influenced the companies\' socioeconomic performance.From the eco-innovation attributes, three have not been statistically validated: the simplification of packaging, the simplification of construction and the energy efficiency of developed products. Although the non-validated attributes demonstrate technological backwardness of the electrical and electronic products, there is a predominance of an environmentally sustainable technological route in companies, which is a visible competitive edge. The implications of this study are noteworthy from the emerging paradigms of the circular economy and of the green economy. If cooperation in R & D and eco-innovations have enabled satisfactory socioeconomic outcomes, in companies which are distinct users of minerals and electricity, then it falls down the paradigm of polluting innovation that ignores that natural resources are finite. It is clear that the Triple Bottom Line paradigm, which considers the balance between the environmental, social and economic dimensions, has a viable basis for the industry of the third millennium. Companies have the responsibility to anchor technological change at every link in their value chains, since the extraction of raw materials from nature up to the education of consumers for the conscious use and disposal of products. It is possible to suggest that not correcting the technological route based on the economic paradigm of excesses on the world\'s resources can be qualified as a harmful corporate responsibility to the Planet.In addition, polluter-based industries and value chains seem to be doomed to disappear. The results of this study are restricted to the sample of industries investigated in Brazil. Topics with potential for future research emerge in symbiosis and industrial biomimetics, eco-innovation systems in Smart Cities, social eco-innovation, marketing eco-innovation and eco-innovations in Industry 4.0.

O objetivo deste trabalho é analisar o impacto dos Sistemas de Gestão Integrados (SGI) no desempenho organizacional sob a óptica do Triple Bottom Line (TBL), verificando se esta implementação auxilia a empresa a se tornar mais sustentável. A abordagem multi-método utilizada está dividida em três partes. A primeira compreende uma revisão sistemática da literatura, tendo como base a abordagem bibliométrica. A base de dados escolhida para a seleção dos artigos que compõem a amostra foi a ISI Web of Knowledge (Web of Science). As análises conduzidas sugerem lacunas na literatura a serem pesquisadas de modo a relacionar a integração dos sistemas de gestão como meio para as organizações tornarem-se mais sustentáveis, auxiliando assim na elaboração de um modelo teórico e das hipóteses de pesquisa. Os resultados parciais obtidos ressaltam a lacuna na literatura de estudos nessa área, principalmente que contemplem a dimensão social do Triple Bottom Line. Lacunas na literatura foram identificadas também no que se refere à análise do impacto da adoção dessas abordagens normativas no desempenho organizacional. A segunda etapa da metodologia é composta por estudos de casos múltiplos em empresas de diferentes setores e que tenham implantado sistemas de gestão de maneira integrada. Os resultados obtidos mostram que a certificação auxilia no desenvolvimento de ações sustentáveis, resultando em impactos econômicos, ambientais e sociais positivos. Nesta etapa, testou-se o modelo e as hipóteses levantadas na abordagem bibliométrica. A terceira etapa da metodologia é composta por análises estatísticas de dados secundários extraídos da revista Exame ?Maiores e Melhores\'. Os dados do ano de 2014 das empresas foram tratados por meio do software MINITAB 17 ®. Por meio do teste de mediana de mood, as amostras foram testadas e apresentaram diferenças estatisticamente significativas para o desempenho das empresas em diferentes setores. De maneira geral, as empresas com SGI apresentam melhor desempenho econômico do que as demais. Com a mesma base de dados, utilizando o modelo de equações estruturais e o software Smart PLS 2.0, criou-se um diagrama de caminhos analisando os constructos (SGI) com variáveis de desempenho (Endividamento, Lucratividade, Patrimônio, Crescimento e Retorno). O modelo de equações estruturais testado apresentou força para a relação entre SGI com Endividamento, Lucratividade, Patrimônio e Crescimento. As diferentes metodologias apresentadas contribuíram para responder a hipótese e afirmar com base na amostra deste trabalho que o SGI leva as empresas a terem melhor desempenho econômico, ambiental e social (baseado no TBL). / The objective of this study is to analyze the impact of the integration of management systems (SGI) into organizational performance based on a Triple Bottom Line perspective in order to ascertain if this implementation contributes for the company to become more sustainable. The multi-method approach utilized was divided into three phases. Firstly, a systematic literature review was elaborated using a bibliometric approach as ISI Web of Knowledge (Web of Science) was the database selected. These analyzes suggest gaps to be researched in order to connect the management systems as a way to become more sustainable, thereby assisting in the development of a theoretical model and research hypotheses. Partial results highlight the gap in the research literature in this area, especially those related to the social dimension of the Triple Bottom Line. Literature gaps were also identified in regards to the impact of adopting these normative approaches to organizational performance. The second step of the methodology consists of multiple case studies in companies from different sectors which have implemented integrated standards. Findings show that certification helps developing sustainable actions, resulting in economic, environmental and social positive impacts. In this phase, a model and assumptions extracted from the bibliometric approach were tested. Lastly, the third phase of the methodology consists of secondary statistical data analysis. The database was extracted from Exame \'Maiores e Melhores\' magazine. Company data for the year of 2014 were processed using MINITAB 17® software. Using Mood\'s median test, the samples were tested and showed statistically significant differences in the performance of companies in different sectors. In general, companies with integrated management systems have had better economic performance compared to other companies. In addition, using the same database, a diagram path analyzing the constructs (SGI) with performance variables (Debt, Profitability, Equity, Growth and Return) was created using the structural equation model and software Smart PLS 2.0. The tested structural equation model showed strong links to the relationship between SGI with Debt, Profitability, Growth and Equity. The different methodologies hereby presented contributed to answer the hypothesis and to affirm that, based on the samples utilized in this work, SGI lead companies to have better economic, environmental and social performance (based on TBL).

Este trabalho trata dos temas sustentabilidade, gestão de projetos e sucesso em projetos. Por abordá-los de forma conjunta, preenche uma lacuna de pesquisa que trata da conexão entre os três temas. O objetivo da tese, desenvolvida por artigos, é propor um modelo teórico e empírico de sustentabilidade aplicável no contexto de gestão de projetos e orientado para o sucesso em projetos. Como metodologia fez-se uso da abordagem combinada, envolvendo pesquisa qualitativa e quantitativa com aplicação de multi métodos. A pesquisa qualitativa foi utilizada para a sistematização da literatura dos temas chaves e para o desenvolvimento de estudos de casos múltiplos com aplicação de entrevistas com gestores de projetos e de sustentabilidade, bem como aplicação de questionário aos membros de equipes de projetos. A pesquisa quantitativa foi utilizada para a realização de levantamento survey, com 143 gestores de projetos em empresas brasileiras, e análise estatística por meio da modelagem de equações estruturais, bem como foi aplicado o método de análise fatorial exploratória. Os constructos e variáveis do modelo teórico proposto, bem como os protocolos de pesquisa survey, foram validados por meio de um fórum com 11 especialistas oriundos de 10 universidades, localizadas em seis países diferentes. Como contribuições deste estudo pode-se destacar a estruturação do referencial teórico de sustentabilidade em gestão de projetos e de sucesso em projetos; a apresentação e validação da estrutura de um modelo teórico e empírico de constructos e variáveis de sustentabilidade com enfoque Triple-Bottom Line - TBL (econômica, ambiental e social) em gestão de projetos orientado ao sucesso em projetos; e, a validação estatística do relacionamento entre sustentabilidade em gestão de projetos e sucesso em projetos. Esta última relação foi confirmada pela alta significância da relação causal entre os constructos, pois sustentabilidade em gestão de projetos contribui positivamente para o sucesso em projetos, explicando 43% dos efeitos sobre sucesso em projetos. Em decorrência, foram desenvolvidos seis artigos científicos, alguns publicados e outros submetidos para periódicos internacionais. / This research looks to study sustainability, Project management and project success. Merging these themes, this thesis works on a gap of research related to approaching both topics. For that matter, this study, developed by articles model, aims to propose a theoretical and empirical framework of sustainability, applicable into project management context and oriented to project success. The combined approach was used as methodology, engaging qualitative and quantitative research by applying multi methods. Qualitative research was used to systematize the literature of key themes and to develop multiple case studies by applying semi-structured interviews with people responsible for projects and sustainability areas and questionnaire application to projects team members. Quantitative research was used to develop a survey involving 143 project managers in Brazilian companies. Statistics analysis was carried out in order to treat the data through structural equation modeling. Exploratory factor analysis was also used. Constructs and variables of the conceptual framework proposed, as well as the survey research protocols, were validated by experts through and expert panel of eleven experts from ten universities and six different countries. Contributions of this study may highlight the development of the bibliographic review of sustainability in project management and project success topics; the presentation and validation of the conceptual and empirical model of constructs and variables of sustainability (with triple-bottom line perspective) in project management oriented to project success; and the statistical validation of the relationship between sustainability in project management and project success. This relationship was confirmed by the high significance of the casual relation between both constructs, explaining that the constructs of sustainability in project management contributes positively to obtain project success. It was found that 43% of these constructs affect project success. At the end, six scientific articles were developed, and some of them were already published and others submitted to international journals.

Idag arbetar allt fler företag och organisationer utifrån CSR-aktiviteter eftersom det är någonting allmänheten kräver mer och mer, att företag och organisationer ska ta hänsyn till miljön och samhället. Kommunala verksamheter skiljer sig ifrån företag och har ingen tvingande lag om att upprätta en hållbarhetsrapport. Eftersom att hållbarhetsrapporterna är mer tillämpbara på företag blir det svårt för kommunala verksamheter att införa detta. De kommunala verksamheterna har olika intressentgrupper att beakta där de två viktigaste är politiker och invånare. På grund av att det råder informationsasymmetri mellan kommuner och dess intressenter har de skyldighet att ge ut information för att minska denna. Studien syftar till att göra en undersökning av kommuner i Västra Götaland för att se hur de arbetar med hållbarhetsredovisning och om de enbart redovisar den ekonomiska aspekten eller även den miljömässiga och den sociala utifrån Tripel Bottom Line. Syftet är också att se till vilka intressenter hållbarhetsredovisningen riktar sig till men även att bidra med en större förståelse för hållbarhetsredovisning i kommunal verksamhet. Genomförandet av studien har gjorts genom kvalitativa interjuver där sex kommuner har intervjuats och sammanlagt nio informanter har bidragit med information för att besvara studiens syfte. Det inhämtade empiriska materialet har mynnat ut i en analys som är i relation till den teoretiska referensramen som i sin tur har lett fram till slutsatsen. Studien har kommit fram till att kommuner gör lite olika när de följer upp och analyserar sina resultat men att de alla utgår ifrån de social, miljömässiga och ekonomiska dimensionerna. Det förekommer dock svårigheter när kommuner skall analysera sina nyckeltal för att se vad exempelvis ökad sjukfrånvaro beror på då det inte finns ett generellt tillvägagångsätt för kommuner att använda sig av. Studien har även kommit fram till att en kommun har en mängd olika intressenter men att dessa intressenter värderas olika. / Today, more and more companies and organizations are working on CSR activities because it is something the public demands more and more that companies and organizations should take environmental and community considerations into account. Municipal operations differ from companies and have no compulsory law to establish a sustainability report. Because sustainability reports are more applicable to companies, it will be difficult for municipalities to introduce this. The municipalities have different interest groups to consider where the two most important are politicians and residents. Due to the existence of information asymmetry between municipalities and their stakeholders, they have an obligation to provide information to reduce this. The study aims to investigate municipalities in Västra Götaland to see how they work with sustainability reporting and whether they only report the economic aspect or the environmental and social aspects of Tripel Bottom Line. The aim is also to look at which stakeholders the sustainability report is aimed at, but also to contribute to a greater understanding of sustainability reporting in municipal operations. The implementation of the study has been done through qualitative interviews where six municipalities have been interviewed and a total of nine informants have contributed with information to answer the purpose of the study. The obtained empirical material has come up with an analysis that is in relation to the theoretical frame of reference, which in turn has led to the conclusion.The study has concluded that municipalities act differently when they follow up and analyze their results, but that they are all based on the social, environmental and economic dimensions. However, there are difficulties when municipalities are to analyze their key figures to see, for example, increased sickness absence due to the absence of a general approach for municipalities to use. The study also found that a municipality has a wide range of stakeholders but that these stakeholders are valued differently.

O objetivo deste trabalho é analisar o impacto dos Sistemas de Gestão Integrados (SGI) no desempenho organizacional sob a óptica do Triple Bottom Line (TBL), verificando se esta implementação auxilia a empresa a se tornar mais sustentável. A abordagem multi-método utilizada está dividida em três partes. A primeira compreende uma revisão sistemática da literatura, tendo como base a abordagem bibliométrica. A base de dados escolhida para a seleção dos artigos que compõem a amostra foi a ISI Web of Knowledge (Web of Science). As análises conduzidas sugerem lacunas na literatura a serem pesquisadas de modo a relacionar a integração dos sistemas de gestão como meio para as organizações tornarem-se mais sustentáveis, auxiliando assim na elaboração de um modelo teórico e das hipóteses de pesquisa. Os resultados parciais obtidos ressaltam a lacuna na literatura de estudos nessa área, principalmente que contemplem a dimensão social do Triple Bottom Line. Lacunas na literatura foram identificadas também no que se refere à análise do impacto da adoção dessas abordagens normativas no desempenho organizacional. A segunda etapa da metodologia é composta por estudos de casos múltiplos em empresas de diferentes setores e que tenham implantado sistemas de gestão de maneira integrada. Os resultados obtidos mostram que a certificação auxilia no desenvolvimento de ações sustentáveis, resultando em impactos econômicos, ambientais e sociais positivos. Nesta etapa, testou-se o modelo e as hipóteses levantadas na abordagem bibliométrica. A terceira etapa da metodologia é composta por análises estatísticas de dados secundários extraídos da revista Exame ?Maiores e Melhores\'. Os dados do ano de 2014 das empresas foram tratados por meio do software MINITAB 17 ®. Por meio do teste de mediana de mood, as amostras foram testadas e apresentaram diferenças estatisticamente significativas para o desempenho das empresas em diferentes setores. De maneira geral, as empresas com SGI apresentam melhor desempenho econômico do que as demais. Com a mesma base de dados, utilizando o modelo de equações estruturais e o software Smart PLS 2.0, criou-se um diagrama de caminhos analisando os constructos (SGI) com variáveis de desempenho (Endividamento, Lucratividade, Patrimônio, Crescimento e Retorno). O modelo de equações estruturais testado apresentou força para a relação entre SGI com Endividamento, Lucratividade, Patrimônio e Crescimento. As diferentes metodologias apresentadas contribuíram para responder a hipótese e afirmar com base na amostra deste trabalho que o SGI leva as empresas a terem melhor desempenho econômico, ambiental e social (baseado no TBL). / The objective of this study is to analyze the impact of the integration of management systems (SGI) into organizational performance based on a Triple Bottom Line perspective in order to ascertain if this implementation contributes for the company to become more sustainable. The multi-method approach utilized was divided into three phases. Firstly, a systematic literature review was elaborated using a bibliometric approach as ISI Web of Knowledge (Web of Science) was the database selected. These analyzes suggest gaps to be researched in order to connect the management systems as a way to become more sustainable, thereby assisting in the development of a theoretical model and research hypotheses. Partial results highlight the gap in the research literature in this area, especially those related to the social dimension of the Triple Bottom Line. Literature gaps were also identified in regards to the impact of adopting these normative approaches to organizational performance. The second step of the methodology consists of multiple case studies in companies from different sectors which have implemented integrated standards. Findings show that certification helps developing sustainable actions, resulting in economic, environmental and social positive impacts. In this phase, a model and assumptions extracted from the bibliometric approach were tested. Lastly, the third phase of the methodology consists of secondary statistical data analysis. The database was extracted from Exame \'Maiores e Melhores\' magazine. Company data for the year of 2014 were processed using MINITAB 17® software. Using Mood\'s median test, the samples were tested and showed statistically significant differences in the performance of companies in different sectors. In general, companies with integrated management systems have had better economic performance compared to other companies. In addition, using the same database, a diagram path analyzing the constructs (SGI) with performance variables (Debt, Profitability, Equity, Growth and Return) was created using the structural equation model and software Smart PLS 2.0. The tested structural equation model showed strong links to the relationship between SGI with Debt, Profitability, Growth and Equity. The different methodologies hereby presented contributed to answer the hypothesis and to affirm that, based on the samples utilized in this work, SGI lead companies to have better economic, environmental and social performance (based on TBL).