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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
91

Hållbarhet inom stålindustrin : Innovationer och strategier för en grönare framtid

Wickberg, William, Holfve, Tobias January 2023 (has links)
The steel industry is in a critical situation where the industry contributes to global warming through its emissions, resulting from the burning of fossil fuels. There are higher demands from various stakeholders and laws and regulations are becoming increasingly strict. The steel industry has been forced to change its processes and production in whole or in part to meet these demands. The production of steel must become more sustainable and therefore innovative solutions are required to promote sustainable steel production. The purpose of this study is to investigate how possible requirements for sustainability have affected the innovative work in the Swedish steel industry. The survey is based on the work of two Swedish steel companies. These are being compared regarding innovation and sustainability strategies to see if there are similarities and/or differences in their work. The purpose of the study is fulfilled through literature studies and interviews with two case companies in the Swedish steel industry. The collected empirical data in the study shows that both companies work actively with their innovation and sustainability work. Both companies have a vision to reduce their use of fossil sources and instead move towards a more fossil-free steel production. The case companies also have a strong focus on circularity and the use of scrap. What differentiates the two companies is their production techniques where they have applied different innovation strategies. Even their sustainability requirements differ in some ways due to the size of the company. Research on the connection between stakeholders' sustainability requirements and the innovation work in the Swedish steel industry was something that was missing. The study has therefore identified the research gap and tried to contribute information to this area. The study has contributed information about which stakeholders' sustainability requirements promote innovative solutions with the aim of reducing the steel industry's emissions. Further research can study whether the stakeholders can set higher demands and see what change this would have led to.
92

Relationship Marketing and Sustainable Development : A Qualitative Case Study to Explore the Role of Relationship Marketing

Dustin, Andersson, Onel, Gage January 2022 (has links)
Humanity as for now is living in the future and sustainability issues are the daily challenges for the planet, and not a future problem any longer. The trend for sustainable development is pointing in the wrong direction and the pressure on natural resources is increasing. Research suggests stakeholders demand and reward responsibility from companies. The work for sustainable development requires extensive cooperation between companies, and people. Adopting a stakeholder perspective and meeting demands of various stakeholder groups means that companies today have even more relationships that they engage in than before. Companies rely on each other to be able to make an impact. An individual alone cannot make any changes but rather the society needs to act united to deal with these sustainable issues our world faces. Earlier studies emphasize that relationship marketing has the potential to assist sustainable efforts positively. Therefore, the purpose of this study is to understand the role of relationship marketing in the sustainable development context, focusing on customers’ and the network’s view on sustainability. The theoretical framework is based on relationship marketing, co-creation and the key mediating variables of relationship marketing model and was inspired by both the empirical data and previous research. Further, to explain sustainable development, concepts such as stakeholder perspective and triple bottom line were used. To achieve the study’s purpose, empirical data was collected through conducting an inductive qualitative case study using non-probability sampling in the outdoor furniture industry. Data collected consists of field observations and semi-structured interviews. Data was processed and analyzed through transcription and coding. Findings imply strong relationships and cooperation are essential for effective sustainable efforts. The concept of sustainable development is diffuse and difficult to grasp. It was also implied that there is a disconnect in shared core values regarding sustainability between the business network and the market in this case study. However, theory suggests the role of relationship marketing is to push the narrative of sustainability, even if demand is low. Practical implications and recommendations suggest adopting co-creation processes to increase mutual learning and understanding of complex concepts such as sustainable development.
93

The Role of Artificial Intelligence in Value Creation within Sustainable Business Models : A multi-case qualitative study on the influence of Artificial Intelligence tools in shaping the Triple Bottom Line of Sustainable Business Models

Cognigni, Andrea, Gutermann, Mattijs January 2024 (has links)
Background: The United Nations' sustainability development goals for 2030 and 2050 areincreasingly challenging for companies. Many firms struggle to integrate sustainability into theirbusiness models while balancing economic profit and effective management with environmental andsocial efforts. Modern digital technologies, especially AI, are proving valuable in this area, withnumerous researchers studying their impact on Sustainable Business Models. Despite this,researchers so far focused often on effect of the digital technologies in general or on quantitativeanalyses only on one specific sector or geographical area. For these reasons, a gap in the literaturewas identified in the lack of qualitative research on the impact of AI on companies’ SBMs, morespecifically in terms of value creation and without a focus on one specific market. Purpose: This research aims to explore how Artificial Intelligence technologies can impactcompanies’ Sustainable Business Model on the three different levels of the triple bottom line. Theresearch, more specifically, will only focus on the value creation aspect of the Sustainable BusinessModel. This choice was made to fill a gap identified in the existing literature and to contribute to theexisting knowledge on this important and fast-changing topic. The paper aims to provide valuableinsights to scholars, researchers, companies, and practitioners in general, allowing them for a deeperunderstanding of the link between AI and SBM’s value creation. Method: This research is structured as a qualitative study using grounded theory approach. To obtainthe findings presented in this paper, the authors used a multi-case study approach. The data collectionprocess started with a purposeful sampling that allowed to identify relevant companies for the study.The study data sample consists of six companies from different countries (Belgium, Italy, Sweden)and different sectors (energy, consulting, manufacturing, banking), and of three independentresearchers. In total, 12 semi-structured open-ended interviews were conducted and constituted theempirical data analysed in the research. Conclusion: Seven different categories of AI technologies influencing company’s SBMs weredetected, namely conversational and personal assistance AI, optimization and system managementAI, visual processing AI, data analytics AI, predictive analytics AI, automation and decision AI, andmarket and revenue optimization AI. These different technologies can positively influence the threeaspects of the triple bottom line in different ways. Valuable insights were obtained on how companiesare currently using this technology to reduce their environmental impact, to boost their economicperformance in nowadays’ rapidly evolving market, and to positively impact the employees and thecommunity they operate in.
94

Hur ser ansvarstagandet inom hållbarhet ut mellan olika branscher? / How does the responsibility within sustainability look like between industries?

Järdemar, Elin, Ismaili, Marigona January 2016 (has links)
Problem: Idag påverkas företagen av tryck utifrån av sina intressenter vilket gör att de måste ta ett större ansvar för att legitimera sig. Olika branscher har varit med om olika skandaler och blivit uppmärksammade på olika sätt. Kan detta leda till att branscher utvecklas olika i sitt ansvarstagande för hållbarhet?Syfte: Syftet med studien är att undersöka om olika branscher i Sveriges näringsliv har utvecklats olika emot ett hållbart samhälle och därmed att beskriva hur långt deras ansvarsområden sträcker sig i årsredovisningar och hållbarhetsredovisningar. Mer specifikt undersöka branschernas ansvar inom ekonomi, miljö och socialt.Forskningsfråga: Vilka skillnader finns det mellan branschernas ansvarstagande inom hållbarhet idag?Forskningsdesign: För att besvara vår forskningsfråga använde vi oss av en kvalitativ innehållsanalys av företagens hållbarhetsrapporter och årsredovisningar. Vi utför en tvärsnittsstudie av tre branscher med tre företag i varje bransch. Branscherna är Textil-, livsmedel- och finansbranschen.Slutsatser: Sammanfattningsvis kan man se att det finns skillnader mellan branscherna. Textilbranschen visade på störst ansvar när man jämförde alla kategorier. Medan livsmedelsbranschen och finansbranschen visade på ett mindre ansvar i förhållande till textilbranschen. När vi sedan ser till varje kategori kan man urskilja var skillnaderna ligger. I den ekonomiska kategorin fanns en stor likhet och inga skillnader kunde identifieras. Inom kategorin för miljö visade textilbranschen ett betydligt större ansvar i förhållande till de övriga branscherna. Kategorin för det sociala ansvaret var betydligt mer omfattande och de olika branscherna utmärkte sig olika mycket i de olika underkategorierna. Inom alla underkategorier visade det sig att Livsmedelsbranschen tog ett mer jämnt ansvar. I anställningsförhållanden och arbetsvillkor utmärkte sig finansbranschen och vidare visade textilbranschen på ett stort ansvar inom mänskliga rättigheter. / Problem: Today’s businesses are affected by the pressure from the outside, by their stakeholders. This allows them to take greater responsibility for legitimacy. Different industries have been involved in various scandals and have received attention different ways. Could this lead to industries developing differently in their social responsibilities for sustainability?Purpose: The purpose of the study is to investigate whether various industries of the Swedish economy has developed differently to a sustainable society and thus to describe how far their responsibilities extend in annual reports and sustainability reports. More specifically investigate various industries responsibilities in regards to economic, environmental and social aspects.Research question: What differences exist between the industries' responsibility in sustainability today?Research Design: To answer our research question, we used a qualitative content analysis of corporate sustainability reports and annual reports. We carry out a cross-sectional study of three industries with three companies in each industry. The industries are textile, food and the finance industry.Conclusions: In summary, one can see that there are differences between industries in the whole. The textile industry showed the greatest responsibility when comparing all the categories. While the food industry and the financial industry showed a minor responsibility in relation to the textile industry. When you look at each category we can distinguish where the differences lie. In the economic category, there was a great similarity and no differences could be identified. Within the category of environment the textile industry showed a much greater responsibility in relation to the other industries. The category of social responsibility was much more extensive and the various industries stood out very different in the different subcategories. In all subcategories, it turned out that the food industry took a more evenly responsibility. In terms of employment and working conditions distinguished the financial industry and the textile industry showed great responsibility in human rights.
95

Nätnyttoersättningens utformning : En fallstudie på elnätsbolaget E.ON Energidistribution / Producers compensation and its formation : A case study at the electrical company E.ON Energy Networks

Laredius, Moa, Wennberg, Petra January 2019 (has links)
In today’s society it is more common for industries to automate their businesses and more people are in need of electricity. Therefore, a stable and reliable supply of electricity is needed. When more people need electricity, it affects the liability of the powerlines which leads to more losses. Producers can be a part of the solution by producing closer to the consumers. When doing so they have the right to compensation from the electrical companies for the utility they bring. However, the compensation lacks clear guidelines of how it should be calculated. To develop a common ground for the electrical companies they can use when calculating the compensation is therefore needed. The purpose of this thesis is to contribute with an understanding of which factors that are necessary for the compensation and how they can help develop a business model for the compensation which supports both the environment and the energy policy to 100% renewable energy in electricity generation by 2040. The study originates from a qualitative method where systematic combining was used. A case study with semi-structured interviews and analysis of documents was conducted at E.ON Energy Networks. Since the compensation has not been studied as deeply before and many lack knowledge of what it means, this study created a foundation for the electricity companies to stand on when it comes to the compensation. The study resulted in several factors that consist of both tangible and intangible values. Through these factors, the foundation of a business model for the compensation could be created via a Business Model Canvas. The views of various stakeholders were considered in the development of the business model. The most important factors for the compensation were that it should be fair, transparent, clear and easy to understand. It also proved to be essential to involve a sustainable thinking, which led to two additional factors being constructed, one environmental factor and one factor for lack of capacity. / I dagens samhälle krävs en stabil och pålitlig elförsörjning då allt fler vill ha tillgång till el och industrier vill automatisera sina verksamheter. Detta påverkar elnätets belastning vilket leder till mer förluster i nätet. Producenter kan vara med och influera detta genom att producera energi närmare konsumenterna. För detta fås en ersättning från elnätsbolagen för den nyttan som producenterna bidrar med. Ersättningen saknar dock tydliga riktlinjer på hur den ska beräknas och betalas ut. Det finns därför ett behov av att utveckla en gemensam grund som elnätsbolagen kan använda sig av vid framtagning av ersättningen. Syftet med denna studie är att bidra till att ta fram vilka faktorer som är relevanta för ersättningen och hur dessa kan hjälpa till i utvecklandet av en affärsmodell för ersättningen som både gynnar en hållbar utveckling och energiomställningen. Studien utgår från en kvalitativ metod där undersökningsprocessen var systematic combining. En fallstudie genomfördes på E.ON Energidistribution genom semi-strukturerade intervjuer och analys av dokument. Eftersom ersättningen inte har studerats lika djupt tidigare och många saknar kunskap om vad den innebär, skapade denna studie en grund att stå på för elnätsbolagen när det gäller ersättningen. Studien resulterade i ett antal faktorer som består av både mjuka och hårda värden. Genom dessa faktorer kunde grunden till en affärsmodell för ersättningen skapas via en Business Model Canvas. Olika intressenters åsikter togs i beaktning vid utvecklingen av affärsmodellen. De viktigaste faktorerna för ersättningen var att den ska vara rättvis, transparent, tydlig och enkel att förstå. De visade sig även vara betydelsefullt att involvera ett hållbarhetstänk, vilket har lett till att två tillägg har konstruerats, ett miljötillägg och ett kapacitetsbristtillägg.
96

Hållbarhetsredovisning inom flygbranschen : En jämförande studie av hållbarhetsredovisning mellan traditionella flygbolag och lågprisflygbolag

Kovalj, Diamel, Marjanovic, Nikki January 2019 (has links)
Reporting of sustainability has gained an increasing importance over the past years and companies have begun to take greater responsibility for society. One major reason why sustainability has been recognized is because of the increased climate change in the world. The airline industry, which is seen as an important part of today's tourism, have had a major impact on the social, economic and natural surroundings, which is an contributing factor to today's climate change and air pollution. Airlines can be divided into two categories, low-cost airlines and traditional airlines. These two airlines separates each other by their business ideas and strategies, where low-cost airlines target price-sensitive travelers while traditional airlines are known to have a larger price advantage over the low-cost airlines. Different strategies can lead to separation of the sustainability reports, as companies work in different ways, which has consequences for how they report their sustainability. This is a problem as companies take different social responsibilities. The purpose of this study is to describe and analyze how sustainability reporting differs between airlines that use different business strategies, by comparing two low-cost airlines with two traditional airlines. The authors first examined already existing theory that has been collected and compared to the companies' sustainability reports. The conclusions of this study have shown big differences between low-cost airlines and traditional airlines reporting of sustainability. An important reason for this is based on the airlines' strategies, where the low-cost airlines apply a low-cost strategy and try to gain competitive advantages by having the industry's lowest costs, while the traditional airlines have a strategy to make the flight as comfortable as possible for the travelers, where high quality and service is important priorities for creating customer satisfaction. The different strategies between the airlines mean that they prioritize different things, which are reflected in their sustainability reports. All airlines have shown clear initiatives to achieve a more sustainable world, but in this study, the traditional airlines have always done a little extra in all the three perspectives.
97

O desafio da integração da sustentabilidade no sistema de mensuração de desempenho corporativo: contribuições de um estudo bibliométrico e estudos de casos. / The challenge of integrating sustainability into corporate performance measurement system: contributions of a bibliometric study and case studies.

Morioka, Sandra Naomi 28 January 2014 (has links)
O termo sustentabilidade corporativa refere-se à capacidade de uma organização de sobreviver no longo prazo, mantendo-se (minimamente) lucrativa para que possa exercer suas atividades com cada vez menos impactos negativos ambientais e mais benefícios sociais. Considerando a lógica de que a empresa é aquilo que ela é capaz de mensurar, organizações sustentáveis demandam sistemas gerenciais de mensuração de desempenho que estejam alinhadas ao desenvolvimento sustentável. Assim, o presente estudo se propõe a discutir a seguinte pergunta de pesquisa: Como é inserida a sustentabilidade nos sistemas de mensuração de desempenho corporativos? Para isso, são propostos dois objetivos de pesquisa: (i) levantar os sistemas de mensuração de desempenho de sustentabilidade e explorar seus principais desafios; e (ii) explorar a importância relativa dada pelas empresas em relação aos indicadores de sustentabilidade. Para isso, a pesquisa conta com uma revisão sistemática da literatura e estudos de casos multissetoriais (um piloto e quatro exploratórios). A pesquisa traz evidências de que a temática de indicadores de sustentabilidade é ainda incipiente e pouco estruturada, com potencial de melhorar o aproveitamento da literatura já consolidada de sistemas de mensuração de desempenho. O estudo bibliométrico conta com (i) estatística descritiva, (ii) análise de redes de relacionamento (co-citação e palavras-chave) e (iii) análise de conteúdo a partir de uma amostra de artigos extraídos da base de dados ISI Web of Knowledge (Web of Science). Verifica-se que a literatura de indicadores de sustentabilidade aborda temáticas diversas, tais como vantagem competitiva, gestão de stakeholders e avaliação do ciclo de vida. Já os estudos de casos baseados em entrevistas semi-estruturadas permitiram o levantamento dos seguintes sistemas de mensuração de desempenho com incorporação de indicadores de sustentabilidade: sistema de avaliação de desempenho das áreas, sistema de avaliação de desempenho individual, indicadores para elaboração de relatórios internos e externos e sistema de avaliação inicial de projetos. Além disso, foram identificados fatores que interferem na prioridade dos indicadores de sustentabilidade: estratégia corporativa, pré-requisito; maturidade da questão e urgência. Dentre os desafios apontados pelas empresas, encontram-se a definição de indicadores para avaliar os benefícios sociais decorrentes das atividades da organização, a quantificação monetária de retorno de iniciativas ambientais e sociais e o engajamento dos colaboradores na sustentabilidade corporativa, independente da natureza das suas atividades. A pesquisa mostra que há benefícios na incorporação da sustentabilidade no sistema de mensuração de desempenho corporativo e que isso ainda tem potencial para ser abordado de forma mais sistemática, sem depender exclusivamente da iniciativa de determinados líderes. O papel desses atores para implantação de práticas sustentáveis na organização é fundamental e necessário, mas não suficiente, já que a sustentabilidade corporativa depende do engajamento de diversos stakeholders (internos e externos à organização), que podem ser influenciados pela cultura e pelos processos de negócios alinhados à lógica do desenvolvimento sustentável. / The term corporate sustainability refers to the ability of an organization to survive in the long term, keeping itself (minimally) profitable in order to conduct their activities with less negative environmental impacts and more social benefits. Whereas the logic that the company is what it is capable of measuring, sustainable organizations require performance management systems that are aligned to sustainable development. Thus, this study aims to discuss the following research question: \"How sustainability is embedded in corporate performance measurement systems?\" For this, it proposes two research objectives: (i) identify the sustainability performance measurement systems and explore their major challenges, and (ii) explore the relative importance given by companies in relation to sustainability indicators. So, the research has a systematic literature review and multisectoral exploratory case studies (one pilot and four exploratory). The research provides evidence that the theme of sustainability indicators is still incipient and unstructured, with the potential to improve the use of literature already consolidated on performance measurement systems. The bibliometric study is based on (i) descriptive statistics, (ii) analysis of extracted networks of relationships (co-citation and keywords) and (iii) content analysis of a given sample of articles extracted from ISI Web of Knowledge (Web of Science). It is found that the literature of sustainability indicators covers different topics such as competitive advantage, stakeholder management and life cycle assessment (LCA). The cases studies based on semi-structured interviews allowed the identification of the following performance measurement systems that incorporate sustainability indicators: performance evaluation of the areas; individual performance evaluation system; indicators for internal and external reports; and initial project evaluation system. In addition, factors influencing the priority of sustainability indicators have been identified: maturity of the issue, requirement, corporate strategy and urgency. Among the challenges faced by companies, there are the definition of indicators to assess the social benefits of the organization activities, the quantification of the monetary return of environmental and social initiatives and employee engagement in corporate sustainability, independently of the nature of their activities. Research shows that there are benefits in incorporating sustainability in corporate performance measurement system and it still has the potential to be addressed more systematically, without relying solely on the initiative of certain leaders. The role of these actors for implementing sustainable practices in the organization is essential and necessary, but not sufficient, since the corporate sustainability depends on the engagement of various stakeholders (internal and external to the organization), which may be influenced by the culture and the business processes aligned to the logic of sustainable development.
98

[en] MANAGEMENT OF SOCIAL SUPPLY CHAINS RISK: A CASE STUDY / [pt] GESTÃO DE RISCOS SOCIAIS EM CADEIAS DE SUPRIMENTOS: UM ESTUDO DE CASO

LUIZA RIBEIRO ALVES CUNHA 31 August 2018 (has links)
[pt] A gestão de riscos inerente à cadeia de suprimentos de uma empresa tornou-se um direcionador decisivo para o crescimento da mesma, sendo assim um diferencial competitivo. A literatura sobre gerenciamento de risco é diversa; no entanto, pouco a respeito dos riscos sociais em que a cadeia de suprimentos de uma empresa pode estar envolvida, foi estudado. O presente estudo fundamenta-se, portanto, inicialmente, em uma revisão sistemática da literatura para identificação de riscos sociais presentes nas cadeias de suprimentos de uma empresa, nas consequências que estes podem gerar para a empresa focal e, nos stakeholders envolvidos neste processo. A partir da amostra de 43 documentos resultantes da revisão sistemática da literatura, dos 24 riscos sociais encontrados e das 13 consequências que estes riscos podem gerar para a empresa, é apresentado um fluxograma para auxiliar acadêmicos e organizações na gestão de riscos sociais. Posteriormente, é proposto um estudo de caso com uma empresa brasileira de cosméticos com o intuito de verificar a relação das variáveis identificadas na literatura com a realidade organizacional. Constatou-se que 11 dos 24 riscos sociais advindos da etapa de revisão não são observados pela empresa estudada e, dentre as consequências, as mais citadas relacionam-se a reputação da empresa, risco de paradas operacionais e reinvindicações individuais ou de ação coletiva. A partir do estudo de caso, foi possível complementar os estudos acadêmicos existentes e sugerir um modelo capaz de ser utilizado como base em organizações, com relação a riscos sociais em suas cadeias de suprimentos. / [en] The risk management inherent in the supply chain of a company has become a decisive driver for its growth, thus being a competitive advantage. The literature on risk management is diverse; however, little about the social risks in which the supply chain of a company may be involved has been studied. The present study is based initially on a systematic literature review to identify social risks present in the supply chains of a company, the consequences that these can generate for the focal company and the stakeholders involved in this process. From the sample of 43 documents resulting from the systematic literature review, the 24 social risks found and the 13 consequences that these risks can generate for the company, a framework is presented to assist academics and organizations in managing social risks. Subsequently, a case study with a Brazilian Cosmetics company is proposed with the purpose of verifying the relationship of the variables identified in the literature with the organizational reality. It was verified that 11 of the 24 social risks arising from the review stage are not observed by the company studied and, among the consequences, the most cited ones are related to the reputation of the company, risk of operational stops and individual claims or collective action. From the case study, it was possible to complement the existing academic studies and to suggest a model capable of being used as a basis in organizations with respect to social risks in their supply chains.
99

Hållbarhetsredovisning : med insyn på nio företag och tre branscher / Sustainability report : with transparency in nine companies and three industries

Askarnia, Daniyal, Milosevic, Nikolija, Mutabdzija, Danka January 2019 (has links)
Bakgrund och Problemdiskussion: Eftersom att medvetenheten hos intressenter har ökat, har det konstaterats att den klassiska finansiella informationen är otillräcklig. Av samma skäl har fler och fler riktlinjer, ramar för förberedelse samt publicering av icke finansiell information tillkommit de senaste åren. Den icke finansiella informationen är tillgänglig för att öka företagens ansvar och öppenhet mot sina intressenter. Syfte och frågeställning: Syftet med studien har varit att undersöka hur hållbarhetsrapporter i nio företag i Sverige skiljer sig åt i utformning och innehåll. Vidare avsåg vi att identifiera orsaker till skillnader och likheter utifrån standardiserade ramverk, intressentteori samt lagkrav. De hållbarhetsrapporter som har studerats har publicerats av företag som är verksamma inom byggbranschen, finansbranschen samt revisionsbranschen. Teoretisk referensram: Analysen av denna studie bygger på den teoretiska referensram som omfattats av hållbarhetens utformning och fullständighet, lagkrav gällande hållbarhets-redovisning, Triple Bottom Line, Global Reporting Initiative samt intressentteorin. Metod: För att svara på studiens frågeställningar valde vi att analysera nio hållbarhetsrapporter med hjälp av en kvalitativ innehållsanalys. Den kvalitativa innehållsanalysen användes eftersom vi hade avsikten att på ett djupare plan undersöka skillnader och likheter i rapporternas utformning och innehåll. Vidare ville vi få en djupare kunskap kring orsakerna till rapporternas likheter och skillnader. Empiri och slutsats: Studiens resultat visade att det exiterar både likheter och skillnader i hållbarhetsrapporterna i förhållande till miljömässiga, sociala samt ekonomiska aspekter. Skillnaderna och likheterna förklaras med hjälp av intressentteorin, Global Reporting Initiatives, lagkravet och branschtillhörigheten. Företagen har en stor valfrihet gällande utformning av hållbarhetsrapporten, hållbarhetsrapportens innehåll samt val av ramverk, detta leder till stor variation av hållbarhetsrapportens innehåll vilket resulterar i att jämförbarheten blir komplex. / Background and problem discussion: It has been shown that the classical financial information is insufficient due to the increased awareness amongst stakeholders. For the same reason, in recent years, more and more frameworks and guidelines has been placed for the preparation of non-financial information to increase corporate responsibility and openness towards stakeholders. Purpose and question: The purpose of this study was to analyze sustainability reports of nine different companies in Sweden and how the reports differ in structure and content. Furthermore, we intended to identify the differences and similarities by comparing them based on standardized frameworks, stakeholder theory and legal requirements. The companies that has been reviewed are active within the construction industry, finance industry and the auditing industry. Theoretical reference frame: The analysis of the study is based on the theoretical reference framework that covers the structure and completeness, sustainability report`s legal requirements, Triple Bottom Line, voluntary frameworks and guidelines as well as stakeholder theory. Method: In order to answer the research questions, we have chosen to analyze nine sustainability reports using a qualitative content-analysis. The reason why this study is done with a qualitative content-analysis is to identify the underlying causes for the differences and similarities between the sustainability reports. Empirical and conclusion: The research concluded that there are both differences and similarities between the different sustainability reports in relation to the environment, social and economical aspects. The differences are explained through the stakeholder theory and their industrial affiliations. The similarities exist due to the fact that GRI has been a commonly used framework amongst the companies studied.
100

Hantering av strategiska risker i inköpsprocessen utifrån ett hållbarhetsperspektiv : En fallstudie hos Andritz AB, Växjö / Managing strategic risks in the purchasing process from a sustainability perspective : A case study of Andritz AB Vaxjo

Andersson, Pehr, Åkerdal, Johan January 2015 (has links)
Bakgrund/problem: Företag blir alltmer utsatta av tryck från intressenter att de ska agera hållbart vid inköp och därmed ökar kraven på att leverantörer ska följa företags code of conduct. Code of conduct är företagets formulering av strategiska risker som ska undvikas. Strategiska risker är beroende av företagets affärsstrategi och intressenter.  Företag måste övervaka att code of conduct följs av leverantörer, annars utsätts företag för risken att deras rykte och värdeskapande förmåga försämras. Inköpsprocessens olika steg är sammankopplade och beroende av beslut som tagits i tidigare steg.   Syfte: Vårt syfte var att utvärdera hur Andritz hanterar strategiska risker i deras inköpsprocess gentemot deras leverantörer samt ge förslag på hur Andritz kan förbättra hanteringen av strategiska risker i inköpsprocessen.   Metod: Vår forskningsansats var en fallstudie med utvärderingsdesign. Insamling av material har samlats in genom företagsdokument och intervjuer utifrån målstyrt urval.   Resultat/Slutsats: Andritz hanterar de ekonomiska riskerna; kvalitet och pris. Det finns förbättringar som Andritz kan göra med sociala och miljörisker. Andritz har tillskillnad från kvalitet och pris, inte specificerat vad de vill få ut av leverantören med arbetsmiljö, arbetssäkerhet, avfall och utsläpp. Andritz behöver tydligt specificera vad de vill få ut av leverantörer samt skapa rutiner för hur kontroller ska genomföras. / Background / problem: Companies have experienced an increased pressure from stakeholders to act more sustainable in their purchasing and therefor costumer demands of supplier compliance of code of conduct have increased. Code of conduct is a way for companies to manage strategic risks, which depends on the business strategy and stakeholders. Companies must monitor supplier’s compliance of code of conduct; otherwise the company will be exposed to the risk of reputational damage and decreased value creation. The different steps in the purchasing process are connected and dependent on decisions that have been made in the previously steps Purpose: Our purpose was to evaluate how Andritz manage strategic risks in purchasing process in relationship to their suppliers, in order to bring suggestions of improvements that Andritz can make to improve the strategic risk management in the purchasing process. Method: Our research approach is an evaluation case study. Collection of data has been collected through business documents and interviews based on target-oriented selection. Results / Conclusion: Our conclusion is that Andritz manage their economic risks as quality and low cost, but improvement can be made when it comes to social and environment risks. Andritz have not specified what they want from the suppliers when it comes to work safety, waste and emission and working environment, and because of the lack of clear social and environmental terms, Andritz have to create specifications of what they want of the supplier’s and also create routines of how controls will be carried out.

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