Urban water utilities in the United States face challenges due to a combination of external drivers. These include urbanization and population growth, which are stressing a system of aging infrastructure. Compliance with increasing regulations is also a challenge in a fiscally-constrained economic environment. A changing climate threatens infrastructure and past assumptions for water supply and quality. Urban utilities provide clean water and sanitation services to over 80% of the country’s population and its industrial centers. Therefore, the sustainability of these water utilities are crucial to the country’s and the public’s well-being. New operating models are emerging for a “utility of the future.” Future utilities will recover resources, reduce their overall environmental impact, partner in the local economy, and deliver watershed-wide benefits to improve quality of life. These are all elements of a sustainable utility, but the sector has not agreed upon an applicable definition of sustainability, which intuitively incorporates an inter-generational approach to utility operations. For the purposes of this research, a sustainable utility is defined as one that will provide its crucial services for current and future generations, protect public and environmental health, and enable economic growth, all while minimizing resource consumption. Previous research provided little guidance on the most important sustainable practices for U.S. urban water utilities or the key attributes of those utilities that enable the shift toward sustainability. Additionally, the practice of sustainability measurement, and the closely-related practice of performance measurement, has not been widely adopted in the U.S. water sector. This research program addressed the challenge of providing guidance on, and measurement of, sustainability by developing a framework to quickly and quantitatively assess a utility’s sustainability and key organizational attributes. A mixed methods approach to this research used qualitative and quantitative methodologies. The approach utilized accepted anthropological methods to assess engineering and business concepts at water utilities. Data originated from semi-structured interviews of an external advisory committee of 12 widely-recognized, progressive, U.S. water utility leaders along with online surveys of water utility professionals. The analyzed data revealed the most important sustainable practices for sustainable utilities and organizational attributes that enable the shift toward sustainable operations. Practices are actionable, quantitative, and in some cases, unique to the water sector. Attributes are generally qualitative; largely controlled by internal decisions and actions; and influence a utility’s ability to operate sustainably. Datasets for sustainable practices and organizational attributes were generated using the techniques of discourse analysis on the semi-structured interview transcripts and freelisting on the online survey results. Top results from each dataset were cross-compared to generate the final, consolidated list of top practices and attributes. A sustainability index was developed from the top eight sustainable practices, measured via a total of 14 indicators. Indices were tailored to water, wastewater, and combined utilities. The top sustainable practices were: Education and Communication; Financial Management; Green Infrastructure; Habitat/Watershed Protection; Long-term Resource Plan; Resource Recovery; and Water Conservation. These eight practices provided sufficient coverage of the economic, social, environmental, and infrastructure components of the triple bottom line-plus concept used to frame sustainability for this research. This research also established the top six organizational attributes that enable the shift toward sustainability. These attributes were: Board Support / Political Will; Flexible Staff; Innovative Culture; Leadership; Organizational Commitment; and Staff Training / Development. These six attributes were assessed via a total of seven indicators, with guidance and scaling similar to the practices for ease of use by the end user. Current sustainability and performance measurement frameworks were analyzed for indicators and measurement approaches that matched the top practices and attributes. Some of the practices and only one of the six attributes matched an existing framework. When there was a match, the existing assessment was used to help with ease of use. In other cases, new indicators, guidance, and scaling (for assessment) were developed. Practices and attributes without a match suggests these aspects of sustainable utilities are relatively new to the sector, or at least, measurement of these practices and attributes is not widespread. The practices and attributes were combined into the final framework, a survey tool, which was pilot tested with three water utilities. The pilot testing demonstrated that the survey was comprehensive, yet at the same time, concise enough that it could be completed in under two hours by a limited number of utility staff. The application of this framework to a representative sample of U.S. urban water utilities can generate data to establish which attributes correlate to sustainable utilities. This will help utilities focus their limited resources on attributes which are shown to enable the shift toward sustainability.

Social pressure for sustainability has become a significant factor in Australian business. Made popular by a variety of diverse social movements that employ various tactics, sustainability is increasingly being debated in boardrooms and work areas of both large and small businesses. In this research, sustainability issues are treated as a set of a wider range of obligatory and externally imposed (OEI) issues that are increasingly confronting contemporary business. Of interest to this research is how senior managers deal with sustainability issues. While some businesses excel in dealing with OEI issues, others prevaricate. This research focuses on those businesses that appear to excel in resolving sustainability issues to explore how senior managers deal with sustainability issues. Such understanding is essential for contemporary practising senior managers, as it provides guidance for management behaviour that will enable sustainability and other OEI issues to be dealt with. The author's effort to understand how senior managers deal with sustainability issues has led to the first business context application of Harré's positioning theory. A social constructionist approach, positioning theory is concerned with ordinary conversations, and presumes that these are the building blocks of all other discursive phenomena. The resulting theory builds on positioning theory and provides a point of departure to conduct related research on other organizations that excel in dealing with OEI issues and those that prevaricate. With positioning theory it has been shown that, in dealing with sustainability issues, senior managers engage in a range of positioning of themselves and others. In doing so, power and knowledge have been considered in the light of Foucault's unique and penetrating concepts. This has led to the proposed augmentation of positioning theory to include a concept of social flux, which is put forward as an indication of social order or culture. Through this development, it has shown how senior managers confront opposition and reinforce support to enable them to achieve and preserve sustainability objectives. In practical terms, senior managers alter four components of the social order to align the culture with the issues that need to be dealt with. These components - rights, duties, morals and actions - are parameters that senior managers tune or level when they deal with sustainability issues. When the social order is appropriately tuned or levelled, it is aligned with the issues that need to be dealt with. That alignment enables issues to be resolved in a way appropriate for the organization.

Abstract Problem: Increased information flow and augmented knowledge have together with increased competitiveness created restrictions for companies aiming not to consider the environmental and social aspects in their goals. Stakeholders have started to consider these aspects to larger extent recently. However, many companies do not see the opportunities with using an ethical approach, and whether they will benefit from it. Purpose: The purpose of the thesis is to examine how companies can benefit from practicing business ethics within the organizations, by comparing theoretical studies and empirical findings. Method: Due to the purpose, a qualitative method approach was chosen. Data were collected through semi-structured telephone interviews with all respondents. The selection of interviews consist of the three largest actors on the Swedish baby nutrition market; HIPP, Nestlé, and Semper. Conclusion: Companies benefit from applying an ethical approach, in terms of environmental and social goals into the organization. Ethics is still a complex concept, with several definitions. Companies may use the TBL model for their implementation of the two additional aspects, to make it more concrete. The ethical approach includes work beyond what is regulated and legislated. The motivational factors for companies applying ethics vary, nevertheless the stakeholders’ interest for the company increase with environmental and social aspects included in the goals. To evaluate the ethical standpoint it is important for companies to verify whether their approach is correctly made and if it accurate received. Evaluating an ethical approach is however, difficult to make due to the complexity of the concept and its intangibleness.

The aim of this study is to understand the Fair Trade Coffee Business Model by determining how the Fair Trade Coffee Business Model affects the livelihoods of the small scale producers in developing countries. The Fair Trade Coffee Business Model is driven by the mission to improve the well-being of the small scale producers located in developing countries through the lens of the Triple Bottom Line (economic, social and environment). What is the significance of fair trade coffee to the economies of developing countries that produce coffee? The economies are considerably impacted by coffee production as coffee ranks as the second foremost exported commodity from developing countries (European Coffee Federation, 2006). Ensuring the small scale producers receive a fair price for the coffee they grow is only one of the initiatives of the model. Other key initiatives include pre-harvest financing, increased healthcare services, working together for a higher quality coffee, fairer business conduct, improvements in education, and technical assistance. The findings of this study provide some insights into the Fair Trade Coffee Business Model’s effect on the livelihoods of the small scale producers in developing countries through the lens of the Triple Bottom Line. The Fair Trade Coffee Business Model has increased the quality of the coffee bean produced by the small scale producers along with developing long term business relationships throughout the Fair Trade Coffee Business Model supply chain. In sum, the small scale producers reported that the Fair Trade Coffee Business Model has a positive effect on their livelihood and well-being. More specifically, they also indicated that the motivations for them to participate in the Fair Trade Coffee Business Model are receiving a better price for coffee, democratic decision making and farm training. An additional finding affirms that the Fair Trade Coffee Business Model is a sound contributor to the socio-economic stability of the small scale producers, offering a sustainable income-generating alternative market strategy.

<p>Inledning: De senaste åren har det blivit allt viktigare för företagen att ta mer ansvar och att vara mer genomsynliga för alla intressenter. För att vara mer transparent kan företagen upprätta en speciell hållbarhetsredovisning som består av tre delar; miljö, socialt ansvar samt finansiell rapportering. De flesta av de stora och mest välkända företagen i Sverige har påbörjat någon form av hållbarhetsarbete. Det vanligaste ramverket med riktlinjer är i idag GRI (Global Reporting Initiative).</p><p>Syfte: Syftet med den här uppsatsen är att undersöka om hållbarhetsredovisningar upprättade av företag som är anslutna till GRI är av bättre kvalitet än andra hållbarhetsredovisningar som är upprättade av företag som inte är anslutna till GRI, samt hur väl riktlinjerna följs av de anslutna företagen.</p><p>Metod: I den här studien används en kvantitativ metod för att få en bred studie där generella samband kan hittas. Den data som används är sekundärdata i form av årsredovisningar och hållbarhetsredovisningar. Analysen sker med hjälp av beskrivande statistik, konfidensintervall samt Spearman’s rho.</p><p>Resultat: Studien kom fram till att de företag som är anslutna till GRI generellt sett upprättar hållbarhetsredovisningar av bättre kvalitet än de företag som inte är anslutna till GRI. Det varierar dock kraftigt i vilken utsträckning de anslutna företagen följer GRI:s riktlinjer. Några av de anslutna företagen redovisar mycket bra men flera av de anslutna företagen redovisar väldigt dåligt. Studien av företagens hållbarhetsredovisningar delades in i tre olika delar. Det visade sig då att de GRI anslutna företagen inte redovisar bättre på alla delar, utan de ekonomiska rapporterna redovisades bättre av de företag som inte är anslutna till GRI. Det sociala och miljömässiga ansvaret redovisades bättre av de GRI anslutna företagen. Undersökningen visade också att det finns ett samband mellan dels företagens storlek och hållbarhetsredovisningens kvalitet och dels även antal sidor som hållbarhetsredovisningen omfattar gentemot hållbarhetsredovisningens kvalitet.</p>

<p>Abstract</p><p>Problem: Increased information flow and augmented knowledge have together with increased competitiveness created restrictions for companies aiming not to consider the environmental and social aspects in their goals. Stakeholders have started to consider these aspects to larger extent recently. However, many companies do not see the opportunities with using an ethical approach, and whether they will benefit from it.</p><p>Purpose: The purpose of the thesis is to examine how companies can benefit from practicing business ethics within the organizations, by comparing theoretical studies and empirical findings.</p><p>Method: Due to the purpose, a qualitative method approach was chosen. Data were collected through semi-structured telephone interviews with all respondents. The selection of interviews consist of the three largest actors on the Swedish baby nutrition market; HIPP, Nestlé, and Semper.</p><p>Conclusion: Companies benefit from applying an ethical approach, in terms of environmental and social goals into the organization. Ethics is still a complex concept, with several definitions. Companies may use the TBL model for their implementation of the two additional aspects, to make it more concrete. The ethical approach includes work beyond what is regulated and legislated. The motivational factors for companies applying ethics vary, nevertheless the stakeholders’ interest for the company increase with environmental and social aspects included in the goals. To evaluate the ethical standpoint it is important for companies to verify whether their approach is correctly made and if it accurate received. Evaluating an ethical approach is however, difficult to make due to the complexity of the concept and its intangibleness.</p>

Studien ämnar undersöka hur intressentdialogen initieras och vad som sker mellan ett vinstdrivande företag och ideella organisationer, även kallade NGOs. Företag har idag en stor påverkan på samhället, där NGOs är en av företagens viktigaste intressenter. NGOs kan utöva påverkan på företag genom dialoger och företagen kan med framgång ta hjälp av NGOs i arbetet med ansvar- och hållbarhetsfrågor, även benämnt som CSR. Med utgångspunkt i teorin om intressenter och Triple Bottom Line visar studien, via tre olika intressentdialoger, hur dialogen initieras, vad syftet är samt vilka frågor som diskuteras. Vidare identifieras vilka frågor det råder konsensus och i vilka det kan uppstå konflikter. Genom en intervjustudie med representanter från sex organisationer, framkommer det att det råder till stor del konsensus. Det har sin förklaring i syftet med dialogen, den transparens som föreligger och en ökad medvetenhet hos företagen. De frågor där det uppkommer konflikter har bland annat berört finansiella kunskaper hos NGOs, riktning av donerade pengar och praktiskt arbete med projekt.

Inledning: De senaste åren har det blivit allt viktigare för företagen att ta mer ansvar och att vara mer genomsynliga för alla intressenter. För att vara mer transparent kan företagen upprätta en speciell hållbarhetsredovisning som består av tre delar; miljö, socialt ansvar samt finansiell rapportering. De flesta av de stora och mest välkända företagen i Sverige har påbörjat någon form av hållbarhetsarbete. Det vanligaste ramverket med riktlinjer är i idag GRI (Global Reporting Initiative). Syfte: Syftet med den här uppsatsen är att undersöka om hållbarhetsredovisningar upprättade av företag som är anslutna till GRI är av bättre kvalitet än andra hållbarhetsredovisningar som är upprättade av företag som inte är anslutna till GRI, samt hur väl riktlinjerna följs av de anslutna företagen. Metod: I den här studien används en kvantitativ metod för att få en bred studie där generella samband kan hittas. Den data som används är sekundärdata i form av årsredovisningar och hållbarhetsredovisningar. Analysen sker med hjälp av beskrivande statistik, konfidensintervall samt Spearman’s rho. Resultat: Studien kom fram till att de företag som är anslutna till GRI generellt sett upprättar hållbarhetsredovisningar av bättre kvalitet än de företag som inte är anslutna till GRI. Det varierar dock kraftigt i vilken utsträckning de anslutna företagen följer GRI:s riktlinjer. Några av de anslutna företagen redovisar mycket bra men flera av de anslutna företagen redovisar väldigt dåligt. Studien av företagens hållbarhetsredovisningar delades in i tre olika delar. Det visade sig då att de GRI anslutna företagen inte redovisar bättre på alla delar, utan de ekonomiska rapporterna redovisades bättre av de företag som inte är anslutna till GRI. Det sociala och miljömässiga ansvaret redovisades bättre av de GRI anslutna företagen. Undersökningen visade också att det finns ett samband mellan dels företagens storlek och hållbarhetsredovisningens kvalitet och dels även antal sidor som hållbarhetsredovisningen omfattar gentemot hållbarhetsredovisningens kvalitet.

Uppsatsens titel: CSR I SMEs – En förklaring av motiv och effekter Seminariedatum: 2012-05-31Kurs: 4FE03E Examensarbete för civilekonomprogrammet 30hp Författare: Alexandra Edström och Anna PerssonHandledare: Elin Funck Examinator: Lars-Göran Aidemark Nyckelord: CSR, Corporate Social Responsibility, samhällsansvar, intressenter,SMEs, Triple Bottom Line, motiv, effekter Bakgrund och problem: Teorierna kring CSR i SMEs är få och ofta motsägelsefulla. SMEs har dessutom en viktig påverkan på vårt samhälle, då de utgör den störstadelen av Sveriges näringsliv. CSR är ingen genväg till framgång utan effekterna kanbedömas först efter ett långsiktigt perspektiv, enligt Europakommissionen (2007)arbetar SMEs ofta med CSR utan att veta om det eller benämna det vid namn.Syfte: Syftet med detta examensarbete är att beskriva innebörden av CSR samtförklara motiven till och effekterna av CSR i SMEs. Metod: Vi har gjort en flerfallstudie på företagen Gnosjö Automatsvarvning AB,HangOn AB, Swede-Wheel AB och Sibes Metall AB. Vi har genomfört tvåsemistrukturerade intervjuer med två personer på respektive företag samt enfokuserad telefonintervju med respektive VD på varje företag. Examensarbetetbygger på abduktion som forskningsansats och av förklarande karaktär. Teoretisk referensram: Den teoretiska referensramen behandlar vedertagna teorierkring CSR, dess innebörd och historiska utveckling. Vi har kartlagt tidigare gjordastudier för att undersöka motiven till och effekterna av CSR i SMEs. Vidare har viredogjort för intressentteorin och legitimitetsteorin då dessa påverkar företags CSR. Resultat och slutsats: Vi har kunnat konstatera att CSR i SMEs gärna får varaomfattande och kostsamt så länge ansträngningarna gäller den lokala bygden.Det främsta motivet i SMEs utgörs av ledningens personliga värderingar och detmest framstående effekterna består av personlig stolthet och ökad ekonomisklönsamhet på sikt.

This thesis employed qualitative methods including grounded theory to assess how successful ecopreneurs communicate to maintain and sustain their triple bottom line organizations. The analysis of transcribed interviews from 13 exemplars in North America revealed five groups of common attributes that form an overarching theme of authentic identity. This finding confirms the Communication Theory of Identity and furthers it because it is through authentic identity that successful ecopreneurs manage to narrow identity gaps across the four layers of identity: they continuously strive for alignment with themselves, in relationships, among and across stakeholder groups, and in their daily execution. Understanding ecopreneurs and their practices, distilling recommendations, and adding to the scarce body of academic literature on ecopreneurship, are critical because ecopreneurship, in light of the alarming economic and environmental outlook, is establishing itself as a considerable area of business activity and influence for social change and a sustainable future.