Syfte: Syftet med denna studie är att undersöka om införandet av lag (SFS 2016:947) påverkat omfattningen av företags hållbarhetsredovisning och om faktorerna finansiell risk, lönsamhet, storlek och bransch kan förklara frivillig hållbarhetsredovisning. Metod: Studien utgår från den positivistiska forskningsfilosfin och med ett deduktivt angreppssätt. En innehållsanalys genomförs på 142 årsredovisningar från 2018 respektive 2015 för att undersöka mängden redovisad hållbarhetsinformation. En multipel regressionsanalys görs för att fastställa vilka faktorer som påverkar mängden hållbarhetsredovisning. Resultat & slutsats: Studien kom fram till att företagen redovisade mer hållbarhetsinformation 2018 jämfört med 2015 och att lagen haft en påverkan, samt att det finns ett samband mellan mängden hållbarhetsredovisning och faktorerna storlek och bransch. Examensarbetets bidrag: Studiens teoretiska bidrag är en ökad kunskap om vad som förklarar frivillig hållbarhetsredovisning, men även kunskap om regleringens påverkan. Det praktiska bidraget är kunskap om hur mängden hållbarhetsredovisning i svenska företag påverkas när det regleras. Det ger därmed en indikation på hur effekten av reglering skulle se ut i länder med liknande redovisningstradition som Sverige. Förslag till fortsatt forskning: I vidare forskning föreslås att göra en liknande studie med företag verkande i andra länder, men även icke-noterade eller statligt ägda företag. Denna studie har undersökt hållbarhetsredovisningens kvantitet och det skulle därmed vara intressant att undersöka hur kvaliteten påverkas av reglering. Ytterligare förslag till fortsatt forskning är att arbeta mer med innehållsanalysen för att uppnå ett mer trovärdigt resultat av redovisningsmängd. / Aim: The aim of this study is to investigate whether law (SFS 2016: 947) has affected the extent of sustainability reporting and whether the factors financial risk, profitability, size and industry can explain voluntary sustainability reporting. Method: The study is based on the positivist research philosophy and with a deductive approach. A content analysis is conducted on 142 annual reports from 2018 respectively 2015, to investigate the amount of sustainability information reported. A multiple regression analysis is conducted to determine which factors affect the amount of sustainability reporting. Result & Conclusions: The study found that the companies reported more sustainability information in 2018 compared to 2015 and that the law had an impact, and that there is a connection between the amount of sustainability reporting and the factors size and industry. Contribution of the thesis: The study's theoretical contribution is an increased knowledge of what explains voluntary sustainability reporting, but also knowledge about the impact of regulation. The practical contribution is knowledge of how the amount of sustainability reporting in Swedish companies is affected when regulated. It thus gives an indication of what the effect of regulation would look like in countries with a similar accounting tradition as Sweden. Suggestions for future research: In further research, it is suggested to do a similar study with companies operating in other countries, but also unlisted or state-owned companies. This study has examined the quantity of sustainability reporting and it would therefore be interesting to investigate how the quality is affected by regulation. Further proposals for continued research are to work more with the content analysis to achieve a more credible result of the accounting.

In recent times, sustainability has become a top management priority as well as a competitive advantage for organizations. Green-tech companies that develop and commercialize innovations and technology, that protect the environment by alleviating environmental market failures while preserving natural resources, have increased as a result. Additionally, more companies pursue corporate sustainability (CS), which is a comprehensive term that includes CSR and the long-term effects of corporate actions to maximize the organization’s contribution to SD. Management systems can help companies to achieve certain dimensions of CS, however, no single management system is comprehensive enough to capture the entire scope of CS. The most commonly used management systems related to CS are the quality management system ISO 9001:2015, environmental management system ISO 14001:2015, energy management system ISO 50001:2018, and occupational health and safety management system ISO 45001:2018. However, the adoption of multiple, separate MSs can lead to counterproductivity and difficulties in managing them. This issue is often solved by creating an integrated management system (IMS), defined as a fusion of two or more MSs. IMSs can enable the operationalization and implementation of CS into business processes and an IMS augmented with CS principles is defined as a sustainability management system (SMS). In literature, there are conceptual frameworks for the development of SMSs, but they lack empirical evidence in multiple industries and countries, especially in green-tech companies.   The study aimed to develop a framework for how green-tech companies can achieve an SMS. The aim was realized by studying state-of-the-art literature, testing the applicability of an SMS framework in a case study, evaluating the applicability, and suggesting improvements. The case study was done at a battery cell manufacturer, which was chosen because this industry faces a number of sustainability threats and is emerging rapidly parallel to the automotive industry’s electrification. The originality of the work lies in testing the applicability of the current frameworks in practice at a green-tech company.  The main contribution of this study is the development of an updated framework for the implementation of an SMS in green-tech companies, based on the literature and empirical findings. The framework provides managers with an understanding of the path towards incorporating CS and working towards a sustainable development. Another contribution is the compliance analysis which can be used to evaluate the implementation of an SMS. The authors consider the findings to be applicable to other green-tech companies and battery cell manufacturers with a sustainability-focus. The framework adapted to the case study’s circumstances shows how to apply the solution in practice. / På senare tid har hållbarhet blivit högsta prioritet i företagsledningar eftersom det många gånger innebär konkurrensfördelar för organisationer. Så kallade green-tech-företag har utvecklats i takt med nutidens hållbarhetsutmaningar, i syfte att utveckla och kommersialisera innovationer och teknik som skyddar miljön och lindrar miljömässiga marknadsmisslyckanden, samtidigt som naturresurser bevaras. Allt fler organisationer arbetar numera också med företags hållbarhetsarbete (corporate sustainability, CS) vilket är ett omfattande begrepp som innefattar, utöver alla aspekter av socialt ansvarstagande (CSR), även ett långsiktigt perspektiv till hållbar utveckling. Arbetet med CS kan underlättas med ledningssystem specialiserade i varje dimension av CS, men enbart ensamma ledningssystem kan inte åstadkomma CS. De vanligaste ledningssystemen relaterade till CS är kvalitetsledningssystemet ISO 9001:2015, miljöledningssystemet ISO 14001:2015, energiledningssystemet ISO 50001:2018 och arbetsmiljöledningssystemet ISO 45001:2018. Företag som innehar flera olika ledningssystem upptäcker dock snart att det kan leda till kontraproduktivitet och svårigheter att hantera de olika systemen. Detta löses ofta genom att skapa ett integrerat ledningssystem (IMS) som definieras som en sammanslagning av två eller fler ledningssystem. Ett IMS kan möjliggöra integrering av CS in i ett företags processer och ett IMS kompletterat med CS definieras som ett hållbarhetsledningssystem (SMS). Det finns konceptuella ramverk för SMS i litteraturen, men de saknar empiri i många olika typer av industrier, företag och länder, inte minst inom green-tech.   Studien syftade till att utveckla ett ramverk för hur green-tech-företag kan uppnå ett SMS. Syftet kunde åstadkommas genom att studera aktuell SMS-litteratur, testa tillämpbarheten av ett SMS-ramverk genom en fallstudie, utvärdera tillämpbarheten och därefter föreslå förbättringsförslag gällande de studerade ramverken. Fallstudien utfördes på en battericellstillverkare eftersom denna industri står inför hållbarhetsutmaningar och växer parallellt med elektrifieringen av bilindustrin. Originaliteten i arbetet ligger i att testa tillämpbarheten för nuvarande ramverk i praktiken på ett green-tech-företag. Studiens huvudsakliga bidrag är ett uppdaterat ramverk för implementeringen av ett SMS i green-tech-företag, baserat på litteratur och empiri. Ramverket kan bidra till att öka förståelsen i företagsledningar gällande den praktiska implementeringen av operativt hållbarhetsarbete. Ett annat bidrag är verktyget compliance analysis, som utvecklades i studien för att utvärdera implementationen av ett SMS. Författarna anser att studiens resultat är tillämpbart för andra green-tech-företag men även battericellstillverkare med hållbarhetsfokus. Det anpassade ramverket visar även hur studiens resultat kan tillämpas i praktiken.

Según el INEI (2021), las bajas empresariales, en el I y II trimestre del año 2021, han sido de 16,180 empresas formales debido a distintos factores, entre ellos la pandemia producida por el SARS CoV - 2. Ante esto, en la presente investigación se tiene como objetivo determinar la relación que existe entre los factores de éxito y la sostenibilidad de las pymes de elaboración de productos alimenticios y bebidas en Lima Metropolitana en el año 2021, para lo cual se va a separar la investigación en cinco partes. En una primera y segunda parte, se va a detallar los objetivos, preguntas de investigación, hipótesis, el marco teórico y revisión de la literatura determinando que los factores de éxito tienen dimensiones llamadas factores internos, externos y del emprendedor, y la sostenibilidad tiene dimensiones llamadas sostenibilidad económica, social y ambiental. En una tercera parte, se va a realizar la metodología utilizando una investigación cuantitativa de alcance correlacional y con un diseño no experimental transversal. Además, se va a utilizar el instrumento llamado cuestionario para analizar las variables con una muestra de 334 pymes de elaboración de productos alimenticios y bebidas en Lima Metropolitana 2021 de la fundación gremial llamada Industria Alimentaria. En una cuarta y quinta parte, se va a mostrar los resultados y las conclusiones de la investigación determinando que existe una relación positiva entre los factores de éxito y la sostenibilidad de las pymes de elaboración de productos alimenticios y bebidas en Lima Metropolitana en el año 2021. / According to INEI (2021), in the first and second quarter of the year 2021, 16,180 formal companies were closed due to different factors, among them the pandemic caused by SARS CoV - 2. Given this, the objective of this research is to determine the relationship between the success factors and the sustainability of the SMEs that manufacture food and beverage products in Metropolitan Lima in the year 2021, for which the research is going to be separated into five parts. In the first and second parts, the objectives, research questions, hypotheses, theoretical framework and literature review will be detailed, determining that success factors have dimensions called internal, external and entrepreneur factors, and sustainability has dimensions called economic, social and environmental sustainability. In a third part, the methodology is going to be carried out using a quantitative research of correlational scope and with a cross-sectional non-experimental design. In addition, the instrument called questionnaire will be used to analyze the variables with a sample of 334 SMEs of food and beverage manufacturing in Metropolitan Lima 2021 of the guild foundation called Food Industry. The fourth and fifth part will show the results and conclusions of the research, determining that there is a positive relationship between the success factors and the sustainability of the SMEs that manufacture food and beverage products in Metropolitan Lima in the year 2021. / Tesis

An ethical organizational environment ensures a trustworthy organization. This case study explored strategies that banking managers in the United Arab Emirates used to create an ethical organizational environment, one that emphasized the inclusion of ethical values, moral principles, and commitment to society. The target population included senior managers who created and implemented strategies to ensure employees adopted the ethical values in pursuit of an ethical environment. Ethical climate theory provided the conceptual framework for this study. Interviews with 5 managers and company documentation contributed the data for this research. Data were analyzed following inductive investigation and case description. Connecting corporate values with measurable indicators emerged as the most prominent strategy among these 5 managers. Translating soft value statements into hard performance factors allowed for the creation of an ethical environment that signaled consistent messages about appropriate behavior. Employee engagement was another prominent finding. Providing opportunities for informal interaction allowed employees to establish relationships and facilitated cross-functional collaboration. Other important strategies were related to maintaining transparency and leadership role-modeling. Implications for positive social change include the potential to regain trust in banking by providing banking managers with a guideline to create an ethical organizational environment.

How to integrate sustainability into business activities is discussed within corporations more than ever today. With increasing sustainability requirements set by governments and non-governmental organizations, corporations in all industries are facing challenges to readjust their businesses. The emission intense stainless steel industry is no exception. Through a case study of Corporation X, this thesis aims to investigate how Facility Y works with sustainability aspects and what could be done to enhance the level of environmental sustainability. It is done by first exploring what sustainability is. When a common understanding of sustainability hasbeen established, it is explored how a corporation can be identified in terms of their sustainability commitment and ongoing projects. Lastly, an investigation of how a corporation could enhance the level of substantiality is conducted through four pillars to fulfill the bottom line. We found that Corporation X is somewhat proactive and have a minimization approach towardenvironmental sustainability. In other words, they are considered to aim at ‘being less bad’ rather than being ‘more good’ in their sustainability work. Corporation X thus face challenges with increasing requirements and should enhance their level of sustainability to remain competitive. With an analysis of the four pillars, we concluded that Facility Y should prioritize improvements within the pillar of measurement and disclosure since they lack in terms of reliable carbon dioxide emission metrics on a product level. We further argue that the four pillars are intertwined but should be prioritized differently based on the prerequisites of thecorporation at hand. The recommended prioritization at Facility Y on measurement will thuschange when there are reliable carbon dioxide emission measurements. A reassessment of what is most important must be done.

[pt] O aquecimento global, as mudanças climáticas, a degradação dos ecossistemas e a perda da biodiversidade transformaram a sustentabilidade na grande agenda do século XXI. Algumas empresas compreenderam isso ao adotarem elementos da sustentabilidade corporativa como práticas cada vez mais corriqueiras. Há, no entanto, muitas dúvidas ainda sobre as melhores formas de aplicação dessa sustentabilidade corporativa no dia a dia das empresas. Nos últimos anos, abordagens como a do triple bottom line e do environmental, social and governance (ESG) tornaram-se usuais, mas esses modelos são criticados por suas complexas operacionalidades e por seus escopos insuficientes. A partir desse pressuposto, a presente dissertação tem por objetivo apresentar um novo conceito de sustentabilidade corporativa – a Empresa Regenerativa – para implementação em empresas dos mais diversos tamanhos. Partimos da premissa de que a Empresa Regenerativa deve ser constituída por quatro eixos complementares: a governança corporativa inclusiva; o valor compartilhado; o impacto ambiental positivo; e a cidadania corporativa. Tendo como método a pesquisa aplicada, a dissertação apresenta definições desses quatros eixos e os ilustra com casos selecionados em fontes bibliográficas, documentais e jornalísticas. Esta pesquisa teve como resultado uma contribuição tripla: em primeiro lugar, para a ciência da sustentabilidade com uma atualização do debate sobre a sustentabilidade corporativa; em segundo lugar, para as ciências sociais, com uma abordagem crítica ao atual modo de produção hegemônico; por fim, para o próprio campo da gestão empresarial, com a sistematização de um portfólio de iniciativas. / [en] Global warming, climate change, ecosystem degradation and loss of biodiversity have made sustainability a major agenda for the 21st century. Some companies have understood this by adopting elements of corporate sustainability as increasingly common practices. However, there are still many doubts about the best ways to apply this corporate sustainability in the activities of companies. In recent years, approaches such as the triple bottom line and environmental, social and governance (ESG) have become commonplace, but these models are criticized for their complex operationalities and insufficient scope. The present dissertation aims to present a new concept of corporate sustainability – the Regenerative Company – and a basic model of implementation for all companies. This work arguments that the Regenerative Company consists of four complementary axes: inclusive corporate governance; shared value; positive environmental impact; and corporate citizenship. Using applied research as a method, this study introduces definitions of these four axes and illustrates them with case studies selected from bibliographic, documental and journalistic sources. This research resulted in a triple contribution: firstly, to the science of sustainability with an update of the debate on corporate sustainability; secondly, for the social sciences, with a critical approach to the current hegemonic mode of production; finally, to the field of business management itself, with a practical application model.

No description available.

[pt] A sociedade vem utilizando recursos naturais para a produção de bens e serviços, visando atender suas necessidades e bem-estar. As empresas desempenham importante papel atendendo essas necessidades, em grande escala e, ao fazê-lo, impactam positiva e negativamente os ecossistemas onde atuam, potencializando a pressão sobre limites planetários e aspectos socioambientais. Há uma percepção emergente de que a solução para os grandes desafios da sociedade passa pela inclusão dos aspectos de sustentabilidade na agenda política, nas empresas e na educação básica, buscando equilibrar o atendimento das necessidades humanas, biodiversidade e recursos naturais, considerando gerações presentes e futuras. Nessa pesquisa são apresentados elementos que demonstram a importância e benefícios da Sustentabilidade Corporativa para as empresas e para a sociedade. Pesquisas setoriais indicam que as empresas reconhecem essa importância, mas também concluem que parte relevante delas ainda não integrou os aspectos ESG em sua governança corporativa. Diante de uma maior atuação de consumidores, colaboradores, ativistas, investidores e reguladores, os conselhos de administração são desafiados a atuarem como guardiões da sustentabilidade e líderes da implementação dos aspectos socioambientais nas empresas que administram. Nesse sentido, o objetivo da pesquisa é identificar quais são os desafios dos Conselhos de Administração para a incorporação dos aspectos ESG. Por meio de pesquisa bibliográfica e de campo, considerando entrevistas a conselheiros e conselheiras de grandes empresas do Setor Elétrico Brasileiro, incluindo presidentes e membros de comitês de Sustentabilidade, foi possível identificar os 10 maiores desafios, assim como recomendações que podem apoiar os conselhos na superação dos mesmos. / [en] The Society has been using natural resources for the production of goods and services, aiming to meet its needs and well-being. Businesses play an important role in meeting these needs on a large scale and, in doing so, positively and negatively impact the ecosystems where they operate, increasing pressure on planetary boundaries and socio-environmental aspects. There is an emerging perception that the solution to society s major challenges involves including sustainability aspects in the political agenda, in business and in basic education, seeking to balance meeting human needs, biodiversity and natural resources, considering present and future generations. This research presents elements that demonstrate the importance and benefits of Corporate Sustainability for companies and society. Sector surveys indicate that companies recognize this importance, but also conclude that a relevant part of them has not yet integrated ESG aspects into their corporate governance. Faced with greater involvement by consumers, employees, activists, investors and regulators, boards of directors are challenged to act as guardians of sustainability and leaders in the implementation of socio-environmental aspects in the companies they manage. In this sense, the objective of the research is to identify what are the challenges of the Boards of Directors for the incorporation of ESG aspects. Through bibliographical and field research, considering interviews with directors of large companies in the Brazilian Electricity Sector, including chairmen and members of Sustainability committees, it was possible to identify the 10 biggest challenges, as well as recommendations that can support the boards in overcoming them.

[pt] A sustentabilidade corporativa é identificada na interseção de um conjunto de práticas ambientais, sociais e econômicas integradas. Inúmeras práticas sustentáveis são empregadas pelas organizações, resultando em diversos benefícios de curto e longo prazo. A mensuração do desempenho por meio de indicadores de sustentabilidade com objetivo de acompanhar os resultados e os impactos gerados na natureza e na sociedade por essas práticas tem sido empregada e reportada em forma de relatórios de sustentabilidade por inúmeras empresas ao redor do mundo. No contexto brasileiro, percebe-se a falta de estudos que abordem esse tema. Por tanto, o presente trabalho teve como objetivo identificar as principais práticas sustentáveis e indicadores de desempenho reportadas em relatórios de sustentabilidade utilizadas por empresas de diferentes setores da economia brasileira pertencentes ao ISE da bolsa de valores de São Paulo. A primeira etapa dessa dissertação consistiu em realizar uma revisão sistemática da literatura a fim de apresentar o estado da arte sobre medição de desempenho em relatórios de sustentabilidade. A segunda parte consistiu em identificar as práticas sustentáveis e indicadores relatados nos relatórios de sustentabilidade por meio de uma análise de conteúdo. Por fim, realizou-se uma análise estatística dos indicadores de desempenho obtidos. Após a realização da pesquisa, conclui-se que i) A maioria das empresas está focando nos aspectos da sustentabilidade e estão no caminho certo para o desenvolvimento sustentável. ii) As empresas estão buscando soluções para suas demandas, levando em consideração aspectos como gerenciamento de água, eficiência energética, redução do consumo de insumos, diminuição de desperdícios, novas composições de materiais e formas de produção. iii) Os relatórios de sustentabilidade servem como ferramenta de transparência, uma vez que apresenta de forma concisa dados e informações de como as empresas utilizam todos os seus recursos para criar valor no curto, médio e longo prazo. / [en] Corporate sustainability is identified at the intersection of a set of integrated environmental, social and economic practices. Numerous sustainable practices are employed by organizations, resulting in several short and long term benefits. Performance measurement through sustainability indicators to monitor the results and impacts generated in nature and society by these practices has been employed and reported in the form of sustainability reports by countless companies around the world. In the Brazilian context, there is a lack of studies that address this theme. Therefore, this dissertation aimed Identify the main sustainable practices and performance indicators reported in sustainability reports used by companies from different sectors of the Brazilian economy belonging to the ISE of the São Paulo Stock Exchange. The first step of this dissertation was to conduct a systematic literature review to present the state of the art on performance measurement in sustainability reports. The second part was to identify sustainable practices and indicators reported in sustainability reports through content analysis. Finally, a statistical analysis of the obtained performance indicators was performed. After conducting the research, it is concluded that i) Most companies are focusing on sustainability aspects and they are on the right track for sustainable development. ii) The companies are looking for solutions to their demands, taking into account aspects such as water management, energy efficiency, reduction of input consumption, waste reduction, new material compositions and production methods. iii) Sustainability reporting serves as a transparency tool as it concisely presents data and information on how companies use all their resources to create value in the short, medium and long term.

The impact of the current food system on the climate crisis challenges its actors to takeactions towards sustainability. The increasing pressure in transforming the food system requires changes at the organisational level, which sparks research interest in understanding what factors influence the integration and strengthening of sustainability in food-producing companies. This study aims to explore the organisational change process of sustainability implementation and the influence of organisational and external factors. This thesis should contribute to the field of research by analysing food-producing companies on their sustainability transition to conclude what factors drive the sustainability integration and strengthening in their organisations. Reflections on organisational change management and corporate sustainability lay the theoretical foundation for this thesis. The research follows a qualitative methodology that explores change drivers for sustainability change by conducting semi-structured interviews with six sustainability professionals. A thematic analysis of the data highlights the different approaches to sustainability of the organisations. The findings are summarised in a sustainability change framework presenting influencing factors on organisations’ sustainability transition and key drivers for sustainability change. The key findings indicate that a sustainability-oriented culture, passionate leadership, long-term commitment to sustainability, sustainability training and education, collaborative communication, sustainability measurements, the inclusion of sustainability in daily work, and a sustainable and professional brand are the key drivers to sustainability integration and strengthening.