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191	Tillbörlig aktsamhet för företag i fråga om hållbarhet: krav och skadeståndsansvar i CSDD-förslaget. : Utgör det tillräckligt incitament för att undvika skador på nivå för dotterbolag och affärspartners? / Corporate sustainability due diligence : requirements and civil liability rule in the CSDD proposal : Is it sufficient incentive to avoid harm at the level of subsidiaries and business partners? Røren Sánchez, Johana Carolina January 2024 (has links) Since the adoption of the renewed EU strategy for Corporate Social Responsibility in 2011, inspired by the UN Guiding Principles on Business and Human Rights, the EU has made efforts to foster responsible business conduct and enhance access to remedies for victims of negative environmental and human rights impacts generated by corporate activities. As voluntary approaches have proved insufficient in generating the necessary adjustments in business operations, the European Commission presented its proposal for the Corporate Sustainability Due Diligence Directive (CSDD) in February 2022. This legal instrument will serve various purposes: it will level the playing field for large companies in the EU, introduce a legal standard of care through the due diligence process, and ameliorate the hurdles that victims of harmful corporate activities face in seeking justice against multinational enterprises with significant economic power. The CSDD proposal will require large businesses operating in the European internal market, both European and non-EU companies, to carry out due diligence concerning the negative impacts on human rights and the environment, including those of their subsidiaries and business partners. The sustainability due diligence process demands, among other things, identifying actual or potential adverse human rights and environmental impacts, preventing or mitigating potential impacts, and ending or minimizing actual impacts in business activities. The extent of this responsibility in companies' value chains is a debated topic in the proposal, as it is a key factor in determining civil liability for harms caused by companies' lack of compliance. The civil liability rule introduced by CSDD may help victims pierce the corporate veil and claim responsibility from parent companies for the damage caused by their subsidiaries and business partners' activities when the parent company fails to fulfill its due diligence obligations. Together, the due diligence requirements and the civil liability rule in the directive will fill the legal gap in the protection of human rights and the environment, taking into consideration for the first time the particularities of transnational civil litigations, the extent and nature of the damage, and the power imbalances between the parties in dispute. However, are these promising provisions capable of making a real change? There is sufficient empirical evidence confirming that big companies use the principle of limited liability strategically—not only within corporate groups through their subsidiaries but also through their business partners—to reshape the boundaries of the company and minimize liability risk. Research suggests that the CSDD's promising provisions may not reduce the frequency of negative impacts on human rights and the environment, as the root causes that make such harms possible may lie in how corporate law is currently conceived. EU corporate sustainability due diligence business supply chain civil liability CSDD CS3D. EU tillbörlig aktsamhet hållbarhet företag leverantörskedja skadeståndsansvar CSDD CS3D. Law (excluding Law and Society)
192	Hållbarhetsinriktad varumärkesutveckling och strategiska anpassningar: Energibolags relationer och strategier : En kvalitativ studie om hållbarhetskommunikation, CSRD och dess påverkan på varumärkesimage och intressentrelationer. Casselbrant, Alice, Wibner, Frida January 2024 (has links) In the context of complying with the Corporate Sustainability Reporting Directive (CSRD), this study looks at how stakeholder relationships and brand image are affected by sustainability communication from energy companies. Key people from Swedish energy companies have been interviewed and the results show that businesses place a high priority on incorporating social and environmental concerns into their daily operations. Clear CSR communication strengthens brand reputation by improving interaction with internal and external stakeholders, even in the face of economic difficulties. More restrictive laws, like the Green Claim directive, force businesses to enhance their environmental performance and communicate differently, which boosts their credibility. But there are still issues, such as resource limitations and administrative responsibilities. It is believed that these changes are essential to building customer confidence and achieving environmental objectives. The research highlights the intricate relationship that shapes the strategies of energy companies between CSR, stakeholder involvement, and regulatory compliance. In a market that is changing quickly, it highlights how crucial it is to maintain long-term sustainability and stakeholder trust through open communication and proactive regulatory change adaption. Corporate social responsibility Corporate social irresponsibility Green marketing Green claim directive Triple bottom line Relationship marketing Stakeholder theory Legitimacy theory Greenwashing Greenhushing Greenwishing Business Administration Företagsekonomi
193	Tung-fordonsindustrins hållbarhetskrav på leverantörer : - Med fokus på miljömässig hållbarhet Shaba, Ninwe January 2024 (has links) Antalet hållbarhetskrav ökar allt med tiden, vilket även gäller för fordonsindustrin. Tillverkarna förmedlar vidare de krav som ställs mot de till deras leverantörer i försörjningskedjan. Några av dessa krav är inte tillräckligt tydliga för leverantörerna, de vet inte vilka processer som ligger bakom dessa krav för att uppnå dem. Särskilt de aspekter som leverantörerna inte arbetat med tidigare och som är nya liksom miljömässig hållbarhet. Detta examensarbete syftar till att ta reda på vilka hållbarhetskrav - med fokus på miljömässig hållbarhet - som ställs mot leverantörer inom tung fordonsindustri. Frågeställningen som besvaras i detta arbete är följande: Vilka hållbarhetskrav har svenska tillverkare inom tung-fordonsindustrin på sina leverantörer i förhållande till miljömässig hållbarhet? Den metod som använts för att kunna besvara frågeställningen är en egen variant av abduktiv och deduktiv metod. Där har teorin utvecklats med tiden genom de dokument som mottagits från fallföretag och dess kunder, samt de semistrukturerade intervjuer som genomförts. Metoden har varit givande för analysen där alla former av data som samlats in - teori, dokument och intervju - sammankopplas genom de mest förekommande ämnena. Utifrån den givna informationen och analysen framkom resultat och slutsatser. De miljömässiga hållbarhetskraven som ställs mot leverantörer inom tung-fordonsindustri är följande: beräkning av CO2 utsläpp genom GHG-protocol, implementering av förnybar energi i verksamheten, samt välja CO2 snåla och återvinningsbara material. / The number of sustainability requirements are increasing over time, which also applies to the automotive industry. The manufacturers further convey the demands placed on them to their suppliers in the supply chain. Some of these requirements are not clear enough for the suppliers, they do not know what processes are behind these requirements to achieve them. Especially the aspects that the suppliers have not worked with before and which are new, such as environmental sustainability. This thesis aims to find out which sustainability requirements - with a focus on environmental sustainability - are placed on suppliers in the heavy vehicle industry. The question answered in this work is the following: Which sustainability requirements do Swedish manufacturers in the heavy vehicle industry have on their suppliers in relation to environmental sustainability? The method used to be able to answer the question is a variant of the abductive and deductive methods. There, the theory has been developed over time through the documents received from case companies and their customers, as well as the semi-structured interviews that have been conducted. The method has been fruitful for the analysis where all forms of data collected - theory, documents, and interviews - are connected through the most common topics. Based on the given information and analysis, results and conclusions emerged. The environmental sustainability requirements placed on suppliers in the heavy vehicle industry are as follows: calculation of CO2 emissions through the GHG protocol, implementation of renewable energy in the business, and choosing CO2-saving and recyclable materials. sustainable development goals sustainable production sustainable supplier sustainable consumption and production sustainability sustainable supply chain Engineering and Technology Teknik och teknologier
194	Reshaped ESG Reporting Challenges of Scandinavian Organizations : The Transformation from the NFRD to the CSRD Saam, Janna-Sophie, Rosenstein, Amelie January 2024 (has links) This research investigates the challenges Scandinavian organizations face in adapting their ESG reporting practices to comply with the Corporate Sustainability Reporting Directive (CSRD), introduced in January 2024. The CSRD aims to enhance Environmental, Social and Governance (ESG) reporting by implementing double materiality assessment (DMA) and expanding the scope of value chain reporting. Given its novelty and the limited academic literature on this topic, this research provides critical insights into these transformations. Three research questions guide this study: (1) How do Scandinavian organizations conduct the DMA of their ESG reporting under the CSRD? (2) How do Scandinavian organizations address challenges in ESG reporting along the entire value chain after adopting the CSRD? (3) How is the CSRD reshaping the ESG reporting challenges faced by Scandinavian organizations? The research employs a qualitative, exploratory approach, including expert interviews and textual analysis. Grounded in Stakeholder Theory and Value Chain Theory, the study provides perspectives for understanding stakeholder engagement and value chain dynamics in ESG reporting. The findings reveal that organizations exhibit varying approaches to DMA, influenced by conflicting definitions of materiality, differing stakeholder engagement practices and subjectivity. Despite ESRS guidance, this creates challenges in comparability and implementation. In terms of value chain reporting, organizations face significant challenges in data gathering and transparency. The CSRD reshapes ESG reporting by standardizing requirements and addressing previous inconsistencies of its predecessor, the Non-Financial Reporting Directive (NFRD). However, the CSRD introduces both opportunities and challenges for Scandinavian organizations. By integrating Stakeholder and Value Chain Theory, this study highlights the importance of comprehensive stakeholder engagement and robust data systems. The findings underscore the need for ongoing adjustments and improvements of the reporting standards as organizations navigate the evolving ESG landscape under the CSRD. Ultimately, the CSRD is contributing to more sustainable and transparent business practices. Sustainability Reporting Environmental Social Governance (ESG) ESG Reporting Double Materiality Assessment (DMA) Stakeholder Theory Stakeholder Engagement Value Chain Theory Value Chain Reporting Scandinavian Organizations Economics and Business Ekonomi och näringsliv
195	The Role of Supply Chain Mapping in Complying to ESRS Westergren, Simon, Rundh Andersson, Andreas January 2024 (has links) Date: 2nd June 2024 Level: Master Thesis in Product and Process Development, advanced level 30 ECTS Institution: School of Innovation, Design and Engineering at Mälardalens University Authors: Simon Westergren & Andreas Rundh Andersson Title: The Role of Supply Chain Mapping in Complying to ESRS Keywords: Supply chains, Supply chain management, Risk management, Disruptions, Resilience, Visibility, Supply chain mapping, Sustainability, Corporate Sustainability Reporting Directive, European Sustainability Reporting Standards, Sustainable supply chain mapping, Industrial electronics industry. Supervisors: Mikael Johnsson - Mälardalens University, Mikael Steinar & Paulina Wilhelmsson - Case Company Aim: The aim of the study is to explore if and how acompany within the industrial electronics industry could be supported by supply chain mapping in complying with EU's ESRS regulation. Research Question: How can supply chain mapping support an industrial electronics company in complying with EU's ESRS regulation? Methodology: The methodology of this study employs a qualitative research approach, specifically using a case study to explore the implementation of supply chain mapping within an industrial electronics company for EU's ESRS compliance. Adopting an abductive framework, the research intertwines theoretical exploration and empirical data collection. Literature was reviewed from academic journals and industry reports, while empirical data was gathered through comprehensive supply chain mapping, questionnaires, and a series of interviews, including semi-structured and individual discussions. Conclusion: The study concludes that supply chain mapping is a pivotal tool for aiding an industrial electronics company in complying with the EU's ESRS regulation. It was found that comprehensive mapping of the supply chain not only helps in identifying relevant ESRS topics across the value chain but also enhances risk management and visibility. The application of supply chain mapping demonstrated significant potential for improving operational efficiency and regulatory compliance. Supply chains Supply chain management Risk management Disruptions Resilience Visibility Supply chain mapping Sustainability Sustainable supply chain mapping Industrial electronics industry Engineering and Technology Teknik och teknologier
196	ICT Design Unsustainability & the Path toward Environmentally Sustainable Technologies Bibri, Mohamed January 2009 (has links) This study endeavors to investigate the negative environmental impacts of the prevailing ICT design approaches and to explore some potential remedies for ICT design unsustainability from environmental and corporate sustainability perspectives. More specifically, it aims to spotlight key environmental issues related to ICT design, including resource depletion; GHG emissions resulting from energy-intensive consumption; toxic waste disposal; and hazardous chemicals use; and also to shed light on how alternative design solutions can be devised based on environmental sustainability principles to achieve the goals of sustainable technologies. The study highlights the relationship between ICT design and sustainability and how they can symbiotically affect one another. To achieve the aim of this study, an examination was performed through an extensive literature review covering empirical, theoretical, and critical scholarship. The study draws on a variety of sources to survey the negative environmental impacts of the current mainstream ICT design approach and review the potential remedies for unsustainability of ICT design. For theory, central themes were selected for review given the synergy and integration between them as to the topic under investigation. They include: design issues; design science; design research framework for ICT; sustainability; corporate sustainability; and design and sustainability. Findings highlight the unsustainability of the current mainstream ICT design approach. Key environmental issues for consideration include: resource depletion through extracting huge amounts of material and scarce elements; energy-intensive consumption and GHG emissions, especially from ICT use phase; toxic waste disposal; and hazardous substances use. Potential remedies for ICT design unsustainability include dematerialization as an effective strategy to minimize resources depletion, de-carbonization to cut energy consumption through using efficient energy required over life cycle and renewable energy; recyclability through design with life cycle thinking (LCT) and extending ICT equipment’s operational life through reuse; mitigating hazardous chemicals through green design - low or non-noxious/less hazardous products. As to solving data center dilemma, design solutions vary from hardware and software to technological improvements and adjustments. Furthermore, corporate sustainability can be a strategic model for ICT sector to respond to environmental issues, including those associated with unsustainable ICT design. In the same vein, through adopting corporate sustainability, ICT-enabled organizations can rationalize energy usage to reduce GHG emissions, and thereby alleviating global warming. This study provides a novel approach to sustainable ICT design, highlighting unsustainability of its current mainstream practices. Review of the literature makes an advance on extant reviews of the literature by highlighting the symbiotic relationship between ICT design and environmental sustainability from both research and practice perspectives. This study adds to the body of knowledge and previous endeavours in research of ICT and sustainability. Overall, it endeavours to present contributions and avenues for further theoretical and empirical research and development. / +46704352135/+212662815009 ICT ICT design Sustainable design Environmental impact Dematerialization De-carbonization Recyclability Resource depletion Energy consumption GHG emissions Climate change Toxic waste Hazardous chemicals Product lifecycle Planned obsolescence and Data centers. Social Sciences Interdisciplinary Other Environmental Engineering Annan naturresursteknik Human Computer Interaction
197	En studie om Borås Stads möjligheter till utveckling av hållbarhetsrapportering : Nätverk, relationer och aktörer / A study of Borås municipality possibilities for development of sustainability reporting : Network, relations and actors Rexhepi, Fiola, Rostam, Tanya January 2017 (has links) Det finns inte mycket forskning kring hur ett nytt redovisningssystem börjar i en organisation. Forskning kring hållbarhet och hållbarhetsredovisning har bidragit till en nyfikenhet att studera det tidiga skedet av ett eventuellt nytt system för redovisning av hållbarhet. Detta har bidragit till ett ökat intresse av att studera nätverk och relationer mellan aktörer där vi ställer oss i mitten av handlingarna i en organisation för att möjligtvis ta del av det tidiga skedet. Syftet med denna studie är att studera hur hållbarhetsredovisningen konstrueras, med konstrueras menar vi hur ett nytt hållbarhetsredovisningssystem möjligtvis kan tas fram.Vi har genomfört kvalitativa intervjuer med anställda som arbetar med sociala och miljömässiga frågor i Borås Stad. Studien har en fallstudiedesign med ett snöbollsurval. Totalt har vi intervjuat åtta anställda i kommunen varav fyra tjänstemän och fyra politiker. I empirin och analysen har vi arbetat utifrån en induktiv ansats med ett etnografiskt perspektiv. Vi har skapat egna kategorier med inspiration från Actor-network theory som metodteori. Vi har analyserat empirin utifrån metodteorin och strukturerat upp det empiriska materialet i syfte att tydliggöra våra observationer under kategorierna involverade aktörer, aktörers intressen, konflikter och hinder samt översättning.Vi har observerat att kommunen befinner sig i processen av att möjligtvis utveckla ett nytt system för redovisning av hållbarhet. Kommunen behöver fokusera på att integrera de tre hållbarhetsdimensionerna med varandra samt hur kommunen ska beräkna sociala och miljömässiga effekter uttryckta i ekonomiska termer. Studien visar på att den finansiella redovisningen har en betydande roll i kommunen och att förändringsarbete inte är förespråkat. För att bryta gamla arbetsmönster och tankesätt bör kommunen uppmärksamma sin situation och identifiera problem. Studien pekar på verkligheten där vi uppmärksammar kommunens situation. Sammantaget drar vi slutsatsen att kommunen bör bilda ett nätverk. När ett nätverk bildas integrerar aktörer med varandra där de blir aktörer i ett nätverk och får värde genom interaktion, därmed kan komplexiteten i organisationen reduceras. Bildandet av ett nätverk kan möjligtvis bidra till rekonstruktion av kommunens system för redovisning av hållbarhet. / There is not much research on how a new accounting system begins in an organization. Scientific research concerning sustainability and corporate sustainability reports has contributed to a curiosity of studying the early stages of a new possible sustainability accounting system. This has contributed to an increased interest in studying networks and relationships between actors by putting ourselves in the middle of the actions in an organization to possibly take part of the early stages. The purpose of this study is to study how corporate sustainability reports are constructed, with construction we mean how a new sustainability accounting system may be developed.We have conducted qualitative interviews with employees who work with social and environmental issues in Borås municipality. The study applies a case study design and a snowball selection. In total, we have interviewed eight employees in the municipality, four of whom are officials and four are politicians. During the empirics and analysis, we have applied an inductive approach with an ethnographic perspective. We have created our own categories with inspiration from Actor-network theory as method theory. We have analyzed the empirics based on the method theory and structured the empirics in order to clarify our observations under the categories involved actors, actors interests, conflicts and obstacles as well as translation.We have observed that the municipality is in the process of possibly developing a new sustainability accounting system. The municipality need to focus more on integrating the three dimensions of sustainability with each other and also how the municipality is to calculate social and environmental effects expressed in economic terms. The study shows that the financial accounting has a significant role in the municipality and that change is not advocated. To break old work patterns and ways of thinking the municipality should pay attention to its situation and identify problems. The study points towards the reality where we focus on the situation of the municipality. Altogether, we conclude that the municipality should create a network. When a network is created actors integrates with each other as they become actors in a network and gain value through interaction, thus reducing the complexity of the organization. The creation of a network may possibly contribute to a reconstruction of the municipality's sustainability accounting system.This paper is written in Swedish. Interview qualitative study inductive approach ethnographic perspective actor-network theory human and non-human actors Borås municipality sustainability dimensions of sustainability corporate sustainability report sustainability accounting system Intervjuer kvalitativ studie induktiv ansats etnografiskt perspektiv aktör-nätverksteori mänskliga och icke-mänskliga aktörer Borås Stad hållbarhet hållbarhetsdimensioner hållbarhetsredovisning hållbarhetsredovisningssystem Business Administration Företagsekonomi
198	Improving Sustainable Development of the Modern Company: Challenges and Opportunities : master's thesis / Повышение устойчивого развития современной компании: вызовы и возможности : магистерская диссертация Нагиб, М. А., Nagib, M. A. January 2023 (has links) Структура магистерской диссертации включает введение, три главы, заключение, список литературы. В первой главе будет определено понятие устойчивого развития, формирование устойчивости и методы оценки эффективности улучшения устойчивого развития. Во второй главе будет представлена методология исследования с углубленным анализом собранных данных. В третьей главе будут исследованы проблемы и механизмы управления устойчивым развитием компании и рекомендации по стратегии устойчивого развития, а также будет оценена их эффективность. Диссертация завершится кратким изложением основных выводов и их последствий для устойчивого развития современных корпораций. / The structure of the master's thesis includes an introduction, three chapters, conclusion, list of references. The first chapter will define the concept of sustainable development, the formation of sustainability and the methods for evaluating the effectiveness of improving sustainable development. The second chapter will provide the research methodology with an in-depth analysis the collected data. In the third chapter, will explore the problems and mechanisms of the company's sustainable development management and recommendations for sustainable development strategy, and their effectiveness will be evaluated. The thesis will conclude with a summary of the key findings and their implications for the sustainable development of modern corporations. ЗЕЛЕНЫЕ ИНИЦИАТИВЫ MASTER'S THESIS SUSTAINABLE DEVELOPMENT GOALS (SDGS) CORPORATE SUSTAINABILITY TRIPLE BOTTOM LINE (TBL) CORPORATE SOCIAL RESPONSIBILITY (CSR) GREEN INITIATIVES SUSTAINABLE BUSINESS PRACTICES
199	Green Bonds and Climate Change: State of the Art or Artful Dodge? Queen, Irene T. 10 August 2016 (has links) No description available. Alternative Energy Atmospheric Sciences Climate Change Environmental Justice Environmental Management Environmental Science Environmental Studies Finance Natural Resource Management Sustainability Urban Planning Green Bonds Debt Finance Corporate Social Responsibility CSR Corporate Sustainability Climate Finance Impact Investment Low-Carbon Infrastructure Urban Revitalization GHG CDM Socially Responsible Investors PRI ESG
200	Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox El hajjari Borg, Mounia, Sundberg, Elin January 2021 (has links) While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. By analysing 17 in-depth interviews with sustainability-dedicated professionals from the private sector in Sweden, our interpretation is that sustainability managers hold the function of selling sustainability, with talk as their main weapon. Expressly, in the intersection between business-case logics and sustainability logics, sustainability managers have to, above all, make a convincing case for sustainability, inwards and outwards. Therefore, they draw dynamically on different narratives which we conceptualise in three roles: the chameleon, the pragmatic, and the nagging manager. Through these roles, we intend to capture the fluidity with which the managers relate and engage with sustainability, and hence we do not mean to ossify a role’s dynamics within a single, static or stereotypical category. We discuss these findings and concepts to the background of previous studies and existing literature. Sustainability managers sustainability-dedicated professionals sustainable development sustainable management corporate sustainability corporate paradox CSR stakeholders governance sustainability strategies communication strategic communication sustainability reporting non-financial disclosure private sector in Sweden paradox approach paradox perspective business case social and environmental responsibility organizations multinationals MNC Nils Brunsson organizational theory organizational hypocrisy neo-institutionalism organizational individuals decision-making action business operations isomorphism institutional logics market logics reporting frameworks GRI global reporting initiative walk the talk change making change agent systemic change behaviour and human resources identity work organizational sociology legitimacy Hållbarhetschefer hållbarhetsrelaterade roller hållbar utveckling hållbar ledning hållbarhet paradox CSR intressenter styrning hållbarhetsstrategier kommunikation strategisk kommunikation hållbarhetsrapportering icke-finansiell information privat sektor i Sverige paradox perspektiv affärsstrategi socialt och miljöansvar organisationer multinationella företag MNC Nils Brunsson organisationsteori organizational hypocrisy hyckleri neo-institutionalism organisatoriska individer individnivå beslutsfattande affärsverksamhet isomorfism institutionell logik marknadslogik rapporteringsramverk GRI global reporting initiativ walk the talk förändringsarbete förändringsagent systemförändring beteende och mänskliga resurser identitetsarbete organisatorisk sociologi legitimitet externa och interna påtryckningar. Social Sciences Samhällsvetenskap

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