Abstract The purpose of our thesis was to comprehend how organizations approach the Corporate Social Contract that exists between them and society. The empirical data was gathered to reflect a comprehension of the Corporate Social Contract as a whole and as the product of its components, i.e.: Corporate Social Responsibility and Reciprocity. Other concepts interconnected with our main topic were also used in order to better comprehend the concept of Corporate Social Contract as well as our interpretations of the collected empirical data. These interconnected concepts were Corporate Sustainability, Corporate Citizenship, Shared Value, and Willingness to Pay.   The research work was approached from the qualitative standpoint. Considering that the perspective of our thesis was an organizational one, we approached 5 organizations within which to conduct interviews on the stated topic. Our aim was merely to understand the organizational perspective and approach to the concept of Corporate Social Contract, not to compare these perspectives and approaches.   Each of the chosen organizations met certain basic criteria mentioned in our work that permitted us to include them in our sample. The thesis’ conclusion reflected various organizational approaches towards Corporate Social Contract from the angle of Corporate Social Responsibility as well as varying perspectives on, and expectations of, society’s reciprocity. The study has shown that our view of the equal importance of the concepts of CSR and Reciprocity, within the framework of CSC fulfillment, is an under investigated area in both academics and in the practical business world. This has also been supported by our interviewees’ view on expectations, placed on society, as an implicit area in their organizations’ policies. Through our study we have uncovered practical reasons as to why CSC cannot be fulfilled all the time, how expectations between both organizations and society differ from project to project, and the importance of societal reciprocity in the aim of CSC fulfillment. And thus, through our study, we endeavor to comprehend how organizations fulfill the CSC and how they view society’s attempts to fulfill its end of the contract.   As a result of our work, future students and researchers stand to gain insights into the mentalities of organizations that hail from different industries and are based in different parts of the world. Future students and researchers could also derive their own interpretations of our respondents words based on the culture prevalent in the country in which the respondents are based. Apart from this, one can note that the respondents were also from a range of departments and their professionally skewed perspective on our topic makes for an interesting contribution to those seeking insights into our topic and those interlinked.   Key Words: Corporate Social Contract, Corporate Social Responsibility, Reciprocity, Corporate Sustainability, Corporate Citizenship, Shared Value, and Willingness to Pay.

As the modern world deals with an increasing number of environmental and social crises, corporate sustainability is becoming ever more imperative for business. There is broad agreement that profit maximization can no longer be the exclusive goal of a company, with firms working to align environmental, social, and financial performance. Companies have demonstrated a wide variety of experiences in regards to the financial crisis and its effects on corporate sustainability. While some firms experienced serious setbacks in achieving environmental and social goals others firms claimed to have been ramping up sustainability efforts during the recession. However, most firms report that their corporate sustainability strategies have not been significantly affected by the recession.

Nowadays most companies are now being faced with the reality that Corporate Social Responsibility is more than merely a fad. Drawing upon CSR, HR and stakeholder related theories this research aims to substantiate empirically by exploring HR¡¦s contribution to responsible leadership within corporations with the endeavor to explore to what extent Taiwanese companies have integrated CSR practices in their Human Resource Management policies and practices. Relying on the quantitative analysis of 82 questionnaires and qualitative analysis of interviews with CSR and HR executives from 3 corporations in Taiwan, an analysis of whether HR supporting functions towards employee training and development (CSR and General), employee wellbeing, employee engagement and CSR communication to employees contributed to the success of CSR programs. Findings of this research uncovered that companies pay due attention to employee training and development, employee wellbeing as well as employee engagement. The study also helped explain the existence of implicit CSR practices in Taiwanese firms suggesting that an inside-out approach to CSR communication exists in Taiwanese firms; most firms do not engage in philanthropic activities but are more akin to ensuring that they maintain a high level of employee work-life balance. The thesis concludes that the HR has the potential to dig deeper into the company levels and structures and identifying underlying definitional issues that may prevent or facilitate the success of CSR programs.

Background The market together with the demands on companies are ever-changing and it has for long been a growing trend for companies to work in a responsible way towards its society, Corporate Social Responsibility (CSR). CSR gives the opportunity of improving a company‟s brand image, but it has yet to been explored which dimensions of the well known- and cited CSR pyramid, that affect brand image among consumers. Purpose To explore how consumers brand image of companies are affected by companies‟ CSR activities.Methodology The thesis was conducted by a qualitative case study, through focus groups. Conclusion To be able to gain brand image from the work of CSR, companies have to work above the line of what is expected by society‟s consumers. The economic and legal dimensions have to be fulfilled, but they do not independently create a strong brand image. Philanthropic, and partially ethical CSR activities however, provide the possibility of a strengthened brand image.

Essa dissertação teve como objetivos gerais (i) compreender as motivações que levam uma empresa a buscar a responsabilidade social e ambiental corporativa (RSAC), além de (ii) realizar um prognóstico elucidando os principais benefícios, desafios e fatores críticos de sucesso para uma empresa que deseja implementar a filosofia Lixo Zero em suas rotinas. Para atingir o primeiro objetivo foi proposto um questionário contendo as motivações comumente encontradas na bibliografia, o qual foi encaminhando para empresas de diversos portes e segmentos no Brasil. Os resultados apontam como principais motivações para RSAC no Brasil: atender às legislações e regulamentos nacionais (citado por 87% das empresas respondentes), buscar o reconhecimento de Empresa Sustentável e valorização da marca (62%), contribuir para a proteção ao meio ambiente e controle da poluição (58%), buscar a redução na geração de resíduos (53%) e diferenciar-se das demais empresas do segmento (47%). Foi identificado que essas motivações são representativas do cenário analisado, independentemente das características individuais de cada empresa como: porte, apoio da liderança, região, segmento industrial, atuação no mercado (local, nacional ou internacional) e cliente final da empresa, conforme indicado pelo teste Qui-Quadrado e Kolmogorov-Smirnov, contrariando os resultados verificados na bibliografia existente. Com o objetivo de atender ao segundo objetivo, primeiramente foi realizado uma revisão sistemática da literatura para compilar conceitos, princípios, ações, benefícios, desafios e fatores críticos de sucesso advindos da implementação do ZW em diferentes cenários. Tendo como base a compilação apresentada, foi conduzido um estudo de caso em uma metalúrgica de pequeno porte, localizada na região do Vale dos Sinos, no Brasil, com o intuito de identificar quais itens se relacionavam com a realidade da empresa em questão. Foram identificados 12 benefícios passíveis de serem obtidos através da implantação da filosofia ZW na empresa em questão, 9 desafios a serem suplantados durante a implantação e 21 fatores críticos de sucesso, imprescindíveis para o pleno atingimento das metas propostas pelo ZW. O presente estudo apresenta discussões sobre aspectos que necessitam ser desenvolvidos no cenário Brasileiro, de forma a incentivar e proporcionar a estrutura adequada para operacionalização da filosofia ZW corroborando para consolidação desta filosofia como referência em modelo de gestão de resíduos no cenário empresarial. / This study's main objectives were (i) to understand the main drivers leading Corporate Social Environmental Responsibility (CSER) and (ii) to do an analysis in order to elucidate the key benefits, challenges and critical success factors for a company applying Zero Waste into their process. To achieve the first objective, this research has proposed a questionnaire containing the drivers for CSER presented in the literature, which has sent to several companies from different segments and sizes in Brazil. The results indicate these main drivers for CSER in Brazil: meet national laws and regulations (cited by 87% of responding companies), seek recognition of Sustainable Enterprise and brand enhancement (62%), contributing to the protection of the environment and pollution control (58%), seek to reduce the generation of waste (53%) and differentiate itself from other companies in the sector (47%). It was identified that the drivers found for CSER are representative of the sample, regardless of the size, the leadership, the region, the industrial segment, the market activities (local, national or international), and the end customer of the company, as indicated by Qui-quadrado and Kolmogorov-Smirnov tests, contrary to the findings on literature. In order to achieve the second objective, it has performed a systematic review of the literature for compile concepts, principles, actions, benefits, challenges and critical success factors from the implementation of the ZW in different scenarios. Based on this compilation, it was conducted a case study in a small metallurgical, located in the Vale dos Sinos region, in Brazil, in order to identify which items were related to the company’s scenario. For this company, twelve benefits were identified, which can be achieved through ZW implementation, nine challenges were found to be overcome, and twenty-one critical success factors were identified, which are essential to achieve the goals proposed by the ZW. This study advocates some aspects that should be developed in the Brazilian scenario in order to support ZW implementation, corroborating to consolidate this philosophy as reference in waste management model in business scenario.

Este trabalho apresenta o processo de seleção de estratégia de reconversão industrial de uma pequena refinaria de petróleo no Sul do Brasil através da aplicação de uma modelagem integrada, utilizando um método multicriterial e programação matemática. Neste estudo foram identificadas linhas de negócio potencialmente aplicáveis à realidade da companhia e definido um conjunto de critérios de análise abrangendo as três dimensões da sustentabilidade empresarial: econômica, social e ambiental. Com base na avaliação da importância relativa de cada critério, atribuída por um grupo de decisores, e no desempenho das linhas de negócio em cada um dos critérios, foi aplicado método fuzzy TOPSIS para análise e ordenação das linhas de negócio. As informações resultantes desta análise, juntamente com dados econômicos objetivos, foram utilizadas em um modelo de programação linear inteira para avaliar portfólios viáveis de linhas de negócio, identificando estratégias candidatas à implementação na refinaria. O desempenho global de cada estratégia candidata, obtido mediante agregação dos desempenhos individuais das linhas de negócio e calculado conforme método fuzzy TOPSIS, foi analisado através de ferramentas gráficas, de modo a gerar elementos para subsidiar a seleção da melhor estratégia de reconversão. Os resultados obtidos demonstraram a eficiência da abordagem proposta, no sentido de facilitar o entendimento e a exploração da situação problema e, assim, oferecer um adequado suporte à tomada de decisão. / This dissertation presents a selection process of industrial reconversion strategy in a small oil refinery in southern Brazil by applying an integrated modeling approach, using a multicriteria and a mathematical programming method. Potentially performing business lines were identified, as well a set of criteria covering the three dimensions of corporate sustainability: economic, social and environmental. Based on the relative importance evaluation of each criteria given by a group of decision-makers, and on performance of the business lines in each of the criteria, fuzzy TOPSIS method was applied for analysis and sorting of business lines. The information resulting from this analysis, along with objective economic data, were used in integer linear programming model to evaluate effective portfolios of business lines, identifying candidate strategies to implement in the refinery. Fuzzy TOPSIS is used to generate overall performance scores of each candidate strategy, aggregating the individual performance of the business lines. The sustainability assessment was analyzed through graphical tools in order to generate information to support the selection of the best strategy for the industrial reconversion. The results demonstrated the efficiency of the proposed approach to facilitate the understanding and exploitation of the problem situation and thus offer adequate support to decision making.

This is an exploration into how large companies, well placed in the sustainability field, embed sustainability in their corporate practice through the use of management controls. This was investigated empirically based on a case study of Solvay S.A. The framework by Crutzen et al. (2017), with its pattern approach to sustainability management controls, was employed in this study as a theoretical lens and as a tool for the evaluation of data output. Evidence indicates systemic and systematic deployment of formal management controls to direct the sustainability performance within the Group.  Such technocratic institutionalization of sustainability through formal controls is topped by the application of informal cultural controls, concrete signals of which were identified in relation to sustainability. The paper concludes that the researched Group deploys a full package of formal and informal management control mechanisms for sustainability.

Idag står Sveriges samhällsaktörer och företagare inför ett antal samhällsutmaningar kopplat till hållbarhet. Som en följd av detta har FN tagit fram globala hållbarhetsmål som avser att skapa aktion för en hållbar utveckling på lång sikt, som kan realiseras av ett hållbart samhällsbyggande på nationell, regional och lokal nivå. Bygg- och anläggningsbranschen ansvarar idag för en omfattande negativ klimatpåverkan och står för en stor del av Sveriges totala utsläpp. Inom branschen finns även risker kopplat till säkerhet och trygghet på arbetsplatserna. Med detta följer ökade krav och förväntningar på att agera ansvarsfullt och bidra till en långsiktigt hållbar samhällsutveckling. Hållbarhet utgör ett omfattande begrepp, som kan vara svårt att definiera. Att arbeta med hållbarhet, är att arbeta med förändring. Därmed upplevs det ofta vara utmanande för företagsledare att lyckas integrera hållbarhet i företagens strategiarbete. Syftet med denna studie är därför att undersöka hur hållbarhet definieras inom företag och av företagsledare i bygg- och anläggningsbranschen, samt att identifiera vilka utmaningar som uppstår när hållbarhet integreras i företagens strategiarbete. Studien grundas i en socialkonstruktivistisk teoretisk ståndpunkt och på en mikronivå undersöks företagsledares upplevda utmaningar av att integrera hållbarhet i strategiarbetet. Genom sju kvalitativa och semistrukturerade intervjuer, har studiens empiriska material samlats in samt analyserats mot studiens teoretiska referensram. Teorierna omfattar hållbarhet, ansvarstagande, organisationsförändring samt strategiarbete ur ett praktikperspektiv. Studiens slutsatser visar på att företagsledare upplever flertalet utmaningar med koppling till att definiera, integrera och säkerställa att hållbarhet genomsyrar strategiarbetet. Vad studien uppvisar är att utmaningar främst beror på en bristande förståelse, kunskap och medvetenhet om vad hållbarhet, ansvarstagande och långsiktig hållbar utveckling innebär samt vad det kan leda till. Studien visar att definitionen av hållbarhet inom större eller centralstyrda företag uttrycks genom värderingar, ledord, policys samt hållbarhetsmål. Hållbarhet integreras i dessa verksamheter via utarbetade strategier och kontrollfunktioner. Inom mindre eller inte centralstyrda företag, visar studien på en svagare definition av hållbarhet i företagens mål och strategier. Däremot bedrivs ett visst hållbarhetsarbete, men detta står främst i nivån med externa krav. Hur hållbarhet integreras i strategiarbetet varierar inom företagen men vad studien visat på är att god kommunikation och en närhet mellan företagsledningen och den operativa verksamheten främjar detta. / In present state, Sweden, as a nation and global actor faces a number of challenges due to societal and environmental challenges. The United Nations has, in response to the comprehensive global challenges, developed several goals aimed to reach a long-term sustainable development. This request each nation, to act and contribute to this through a sustainable development on a national, regional, and local level. The construction industry is currently to be held responsible for a significantly negative impact on the environment and a large part of Sweden's total emissions of today. Within the industry, actors are facing challenges associated to risks and safety issues at the workplace. This is placing comprehensive demands and expectations on the actors to take responsibility and contribute to long-term sustainable social development. Sustainability is a complex and extensive concept that is difficult to fully define. To work for sustainability can therefore be associated with work of change. It is found to be challenging for business managers’ to successfully integrate sustainability into their corporate strategies. So, therefore, the purpose of this study is to investigate how sustainability is defined within companies and by managers in the construction industry, but to also identify the challenges that can arise when sustainability is to be integrated into their corporate strategies. This thesis is based on a social constructivist theoretical approach and research on a micro-level, which enable to capture of managers’ perceived challenges of their strategic work for sustainability. Through seven qualitative and semi-structured interviews, empirical data was collected and analyzed in relation to a theoretical framework chosen for this research; including theories related to sustainability, responsibility, organizational change, and strategy as practice. The research resulted in conclusions which indicate managers’ experience of a majority of challenges associated with defining, integrating, and ensuring that sustainability permeates their strategic work. The study also shows, that challenges are mainly due to a lack of understanding, knowledge, and awareness of the meaning of sustainability, responsibility, and long-term sustainable development as well as what it may lead to. Conclusively, the definition of sustainability as a concept, within larger or centralized companies, is expressed through values, keywords, policies, and goals. Sustainability can thereby be integrated and ensured within the companies through developed strategies and control functions. On the other hand, within smaller or non-centralized companies, the research shows a lack of definitions for sustainability within their corporate goals and strategies. However, work for a sustainable development is still carried out within these companies, but mainly on a level that meets the requirement from external actors. Further conclusions indicate communication and close relations between management and employees to be important within all companies. This to enable integration of sustainability in their corporate strategic work, through the activities and the organization as a whole.

Submitted by Maike Costa (maiksebas@gmail.com) on 2016-04-22T13:00:43Z No. of bitstreams: 1 arquivo total.pdf: 1746018 bytes, checksum: f02be4a0e326d31e6977f625661f42b1 (MD5) / Made available in DSpace on 2016-04-22T13:00:43Z (GMT). No. of bitstreams: 1 arquivo total.pdf: 1746018 bytes, checksum: f02be4a0e326d31e6977f625661f42b1 (MD5) Previous issue date: 2014-08-29 / Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPq / This dissertation aims to analyze the relationship between knowledge management and sustainability in two companies in the construction industry in João Pessoa. The research was conducted through a case study of two companies, with exploratory and descriptive character, made use of technical procedures such as literature research and field research. For data collection questionnaires and interviews with managers / leaders of the companies surveyed were used. The interview contained 12 open questions and addressed six dimensions of the earth model; questionnaire containing 18 questions, divided into 3 categories (economic, social and environmental), were directly related to organizational sustainability and knowledge management, being detached to the 6th dimension of the earth model (measurement and disclosure of organizational results) to identify the influences among the variables studied. Still made use of qualitative and quantitative analysis of the results; for quantitative analysis, the procedures of descriptive statistical analysis of the distribution of absolute and relative frequencies for categorical variables proposals were employed. To support the processing of data STATA 11 statistical software and the level of significance was set at 5% for two-tailed tests were used. For qualitative analysis was used to analyze critical and reflective of the answers given by the research participants. Bibliometrics was used as a method for selecting journals for the theoretical framework. The results obtained to analyze the knowledge management front to the three dimensions of sustainability, pointing to items of greatest relevance in the economic field recording and calculating the costs (direct and indirect); the social highlights were referring to the existence of training, defining action plans to track employee development, the existence of systematic reward for productivity and the definition of the code of ethics in business; environmental dimension and periodic review of the Strategic Planning and holding regular meetings result in surveyed companies. It was also found that one of the developers obtained more significant results than the other due to greater expertise and investment in planning and monitoring their actions, thereby demonstrating greater questions of framing the proposed contribution of knowledge management to achieve corporate sustainability . Finally, we conclude that the occasional existence of a significant relationship in only two questions in this study (strategic planning meetings and monthly results) with the variables investigated, there is no evidence of the influence of knowledge management practices in the promotion of sustainability business in the surveyed construction firms. / Esta dissertação teve como objetivo analisar a relação entre a gestão do conhecimento e a sustentabilidade em duas empresas do setor da construção civil em João Pessoa. A pesquisa foi realizada através de um estudo de caso, em duas empresas, tendo caráter exploratório e descritivo, fez uso de procedimentos técnicos como a pesquisa bibliográfica e a pesquisa de campo. Para a coleta de dados foram utilizados entrevistas e questionários com os gestores/lideres das empresas pesquisadas. A entrevista conteve 12 questões abertas e abordou 6 dimensões do modelo de Terra; o questionário contendo 18 questões, subdivididas em 3 categorias (econômicas, social e ambiental), estavam relacionadas diretamente com a sustentabilidade organizacional e com a gestão do conhecimento, estando destacada a 6 ª dimensão do modelo de Terra (mensuração e divulgação dos resultados organizacionais) para identificação da influencia entre as variáveis pesquisadas. Ainda se fez uso de analises quali-quantitativa dos resultados; para as análises quantitativas, foram empregados os procedimentos de análise estatística descritiva de distribuição de frequência absoluta e relativa nas variáveis categóricas propostas. Para suporte ao tratamento dos dados foi utilizado o software estatístico STATA 11 e o nível de significância adotado foi de 5% para testes bicaudais. Para as análises qualitativas foi utilizado a analise critica e reflexiva das respostas dadas pelos participantes da pesquisa. Foi utilizado a bibliometria como método para seleção de periódicos para o referencial teórico. Como resultados obtiveram-se a analise da gestão do conhecimento frente às três dimensões da sustentabilidade, apontando como itens de maior relevância no âmbito econômico o registro e apuração dos custos (diretos e indiretos); no social se destacaram os referentes a existência de treinamentos, a definição de planos de ação para acompanhar o desenvolvimento de funcionários, a existência de sistemática de recompensa por produtividade e a definição do código de ética na empresa; e na dimensão ambiental revisão periódica do Planejamento Estratégico e realização periódica das reuniões de resultado nas empresas pesquisadas. Foi constatado ainda que uma das construtoras obteve resultados mais significativos do que a outra devido a maior expertise e investimentos em planejamento e monitoramento de suas ações, dessa forma, demonstrando maior enquadramento nos quesitos propostos de contribuição da gestão do conhecimento para o alcance da sustentabilidade empresarial. Por fim, conclui-se que pela existência pontual de relação significante em apenas dois questionamentos deste estudo (planejamento estratégico e reuniões mensais de resultados) com as variáveis investigadas, não há comprovação da influencia de práticas da gestão do conhecimento em favor da promoção da sustentabilidade empresarial nas empresas de construção civil pesquisadas.

Essa dissertação teve como objetivos gerais (i) compreender as motivações que levam uma empresa a buscar a responsabilidade social e ambiental corporativa (RSAC), além de (ii) realizar um prognóstico elucidando os principais benefícios, desafios e fatores críticos de sucesso para uma empresa que deseja implementar a filosofia Lixo Zero em suas rotinas. Para atingir o primeiro objetivo foi proposto um questionário contendo as motivações comumente encontradas na bibliografia, o qual foi encaminhando para empresas de diversos portes e segmentos no Brasil. Os resultados apontam como principais motivações para RSAC no Brasil: atender às legislações e regulamentos nacionais (citado por 87% das empresas respondentes), buscar o reconhecimento de Empresa Sustentável e valorização da marca (62%), contribuir para a proteção ao meio ambiente e controle da poluição (58%), buscar a redução na geração de resíduos (53%) e diferenciar-se das demais empresas do segmento (47%). Foi identificado que essas motivações são representativas do cenário analisado, independentemente das características individuais de cada empresa como: porte, apoio da liderança, região, segmento industrial, atuação no mercado (local, nacional ou internacional) e cliente final da empresa, conforme indicado pelo teste Qui-Quadrado e Kolmogorov-Smirnov, contrariando os resultados verificados na bibliografia existente. Com o objetivo de atender ao segundo objetivo, primeiramente foi realizado uma revisão sistemática da literatura para compilar conceitos, princípios, ações, benefícios, desafios e fatores críticos de sucesso advindos da implementação do ZW em diferentes cenários. Tendo como base a compilação apresentada, foi conduzido um estudo de caso em uma metalúrgica de pequeno porte, localizada na região do Vale dos Sinos, no Brasil, com o intuito de identificar quais itens se relacionavam com a realidade da empresa em questão. Foram identificados 12 benefícios passíveis de serem obtidos através da implantação da filosofia ZW na empresa em questão, 9 desafios a serem suplantados durante a implantação e 21 fatores críticos de sucesso, imprescindíveis para o pleno atingimento das metas propostas pelo ZW. O presente estudo apresenta discussões sobre aspectos que necessitam ser desenvolvidos no cenário Brasileiro, de forma a incentivar e proporcionar a estrutura adequada para operacionalização da filosofia ZW corroborando para consolidação desta filosofia como referência em modelo de gestão de resíduos no cenário empresarial. / This study's main objectives were (i) to understand the main drivers leading Corporate Social Environmental Responsibility (CSER) and (ii) to do an analysis in order to elucidate the key benefits, challenges and critical success factors for a company applying Zero Waste into their process. To achieve the first objective, this research has proposed a questionnaire containing the drivers for CSER presented in the literature, which has sent to several companies from different segments and sizes in Brazil. The results indicate these main drivers for CSER in Brazil: meet national laws and regulations (cited by 87% of responding companies), seek recognition of Sustainable Enterprise and brand enhancement (62%), contributing to the protection of the environment and pollution control (58%), seek to reduce the generation of waste (53%) and differentiate itself from other companies in the sector (47%). It was identified that the drivers found for CSER are representative of the sample, regardless of the size, the leadership, the region, the industrial segment, the market activities (local, national or international), and the end customer of the company, as indicated by Qui-quadrado and Kolmogorov-Smirnov tests, contrary to the findings on literature. In order to achieve the second objective, it has performed a systematic review of the literature for compile concepts, principles, actions, benefits, challenges and critical success factors from the implementation of the ZW in different scenarios. Based on this compilation, it was conducted a case study in a small metallurgical, located in the Vale dos Sinos region, in Brazil, in order to identify which items were related to the company’s scenario. For this company, twelve benefits were identified, which can be achieved through ZW implementation, nine challenges were found to be overcome, and twenty-one critical success factors were identified, which are essential to achieve the goals proposed by the ZW. This study advocates some aspects that should be developed in the Brazilian scenario in order to support ZW implementation, corroborating to consolidate this philosophy as reference in waste management model in business scenario.