Cross-sector social partnerships have become a widely used instrument to work towards sustainable development and especially to deal with social issues. However, research on this phenomenon commonly addresses possible solutions directly, without a deeper analysis of the underlying obstacles and possibilities. The purpose of this study is to fill this gap by exploring the obstacles and possibilities for cross-sector social partnerships in achieving sustainable development. To do so, an empirical case study of a multinational mining corporation and its partners is conducted. Data is gathered from seven semi-structured interviews. The study shows that cross-sector social partnerships (CSSPs) are used by the interviewees to address social issues. Interviews are conducted with actors in different sectors who have relationships with the multinational corporations, this allows a diverse data collection. The study provides analytical results by identifying the obstacles and possibilities that are significant to the collaborations among partners, that is to say the CSSPs. Thus, three main obstacles are found: ​power imbalance, diverging focus and lack of trust among partners​. Whereas, three main possibilities are identified: ​optimism towards future development, broader involvement and more frequent & constructive dialogue​. The study also provides insights on partners at different influential levels and thereby makes a contribution to existing literature. From a practical perspective, understanding the underlying obstacles and possibilities could help to make the partnerships more effective.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-07-15T13:57:11Z No. of bitstreams: 1 José Inácio Schneider_.pdf: 4040183 bytes, checksum: ea801855045958b3aaeb6144d9e309bf (MD5) / Made available in DSpace on 2016-07-15T13:57:11Z (GMT). No. of bitstreams: 1 José Inácio Schneider_.pdf: 4040183 bytes, checksum: ea801855045958b3aaeb6144d9e309bf (MD5) Previous issue date: 2016-04-29 / Nenhuma / O presente estudo apresenta e relaciona diferentes sistemas de custeio observados nas empresas pesquisadas que utilizam o rateio de custos e despesas indiretas de forma linear e, normalmente, sem considerar a realidade de cada produto e do próprio mercado. Nesse contexto, o objetivo geral foi analisar os resultados da aplicação do Sistema de Custeio no Preço de Venda (SCPV), com o uso de uma matriz de custos que considera a distribuição de custos indiretos e despesas fixas, em sete pequenas e médias empresas industriais, através de um referencial de rateio que parametrize a venda média mensal pelo valor de mercado de cada produto. Objetiva também contextualizar e disponibilizar uma estrutura de custos num formato semelhante ao Demonstrativo do Resultado do Exercício (DRE), tendo como principal fonte de informação os dados contábeis e os controles financeiros da empresa, simplificando a operação e se descolando da realidade burocrática, observada na maioria das empresas, e que dificulta sobremaneira a apuração de custos e o correto estabelecimento do preço de venda. O estudo contempla os resultados da pesquisa-ação aplicada no método dedutivo e exploratório com a coleta de dados bibliográficos e documentais, através da análise quantitativa e qualitativa. A pesquisa foi aplicada em sete pequenas e médias empresas industriais da Região Metropolitana da Serra Gaúcha, com diferentes atividades e localizadas nos três municípios de maior expressão econômica da região pesquisada. Estabeleceram-se três itens de maior representatividade nas receitas operacionais para a apuração de custos e análise de resultados. Os resultados apurados e analisados permitem concluir que os objetivos do presente estudo foram plenamente atingidos. Foi consolidado o sistema de custeio no preço de venda (SCPV) e o referencial de rateio na distribuição de custos e despesas indiretas, através de uma matriz de custos que obedece a lógica e a estrutura do DRE, reforçando a ideia que custos é uma matéria de natureza contábil e financeira e que o preço de venda deve seguir a lógica do mercado. / This study presents and compares different costing systems observed in the surveyed companies that use the apportionment of indirect costs and indirect expenses in a linear manner and usually without considering the reality of each product and the market itself. In this context, the overall objective was to analyze the results of the implementation of the Costing System in Sales Price (CSSP), using a costs matrix that considers the distribution of indirect costs and fixed expenses in small and medium-sized industrial enterprises through an apportionment reference that parameterizes the average monthly sales at market value of each product. This study also contextualizes and provides a cost structure in a format similar to the Income Statement (IS), using as main source of information the accounting data and financial controls of the companies, simplifying the operation and separating from the bureaucratic reality, which is observed in most companies and complicates the measurement of the costs and the correct establishment of sales price. The study includes the results of active research applied to the deductive and exploratory method with the gathering of bibliographic and documentary data through quantitative and qualitative analysis. This study was developed and based on information from seven small and medium industrial enterprises in the metropolitan region of Serra Gaucha, which are involved with different activities and are located in three municipalities of greater economic importance of the area. Three items considered to be most representative in operating income for the calculation of costs and results analysis were established. The obtained and analyzed results allow us to conclude that the objectives of this study were fully achieved, It was consolidated the Costing System in Sales Price (CSSP) with the reference apportionment for the distribution of indirect costs and expenses, through a cost matrix that follows the logic and structure of the DRE. Reinforcing the idea that cost is a matter of accounting and financial nature and that the sale price should follow the logic of the market.

Background: Cross-sector social partnership (CSSP) is a joint effort that utilizes resources from different sectors to solve social issues, such as poverty, pandemics and environmental degradation. According to the United Nations, the environmental tipping point of global warming is soon reached, and to avoid this irreversible situation, the collaboration between state and non-state actors is a requirement. With extended resources gained from different sectors, the outcome of the CSSP is greater than if the actors were handling issues by themselves. Problem: There is a growing trend of CSSPs that strive to mitigate climate change, and the Climate Council of Jönköping is a practical example of this phenomenon. Multinational corporations (MNCs) have a large environmental impact and therefore they have a special responsibility to contribute to communities’ efforts to tackle climate change. Furthermore, within CSSP literature, additional research of corporations’ roles in CSSPs has been suggested. Purpose: Considering the increased focus on partnership practices, along with research gaps and complex CSSP elements, the purpose of this thesis is to investigate how MNCs contribute to the CSSP, the Climate Council of Jönköping. Method: Descriptive research was used to describe how MNCs contribute to a CSSP. With an abductive approach, deeper knowledge about the Climate Council of Jönköping as a phenomenon was gained. Empirical data was collected through a qualitative study, consisting of observational research and in-depth interviews, which was analyzed by making use of template analysis. The MNCs of the Climate Council of Jönköping are Castellum, GARO, Husqvarna Group, IKEA, and Skanska. Conclusion: The major conclusion of this study is that the MNCs perceive that their task within the Climate Council of Jönköping is to be a role model and to exchange ideas and knowledge regarding sustainability with other actors. Within CSSP literature, trust among actors, clearly-defined roles, and bridging each other’s weaknesses, are central concepts. The findings about the MNCs deviate from this, as all these factors are not identified. This suggests that the Climate Council of Jönköping and the MNCs do not contribute to public value and mitigating climate change as much as they possibly could.