Climate change is often the main environmental focus in corporate sustainability reporting, but corporations’ impacts stretch further, making it is necessary to consider additional aspects such as biodiversity, freshwater scarcity, and pollution. While some studies aiming to downscale the planetary boundary framework onto smaller settings does exist, literature for company scales is scarce. This degree project aimed to explore how the planetary boundary framework can be integrated to complement current sustainability reporting practices. More specifically this was done by associating the planetary boundaries control variables with reportable proxies that can be applied as a basis for a more comprehensive approach to the environmental sustainability focus of companies. Next, and based on those proxies, an overall reporting structure was developed, followed by the performance of a case study where the current data gaps and enhancement necessities of Ericsson’s direct operation were assessed. This study does not consider the safe operating spaces of the planetary boundaries and will thus not elucidate whether a company is doing enough but rather help companies monitor the change in the suggested proxies over time. This study is based on data collected through an extensive literature review, interviews, and workshops with employees from Ericsson, Houdini Sportswear and Future Earth. The literature review identified nine studies that has previously defined proxies for local settings, which laid the foundation for fourteen reportable proxies. Further, the reporting structure provides an indication of which company activities are relevant for the proxies and suggests the associated granularity. The spatiality of the proxies differs, ranging from global to local settings and the temporality varies from annual to seasonal measurements. Some proxies are furthermore recommended to include additional assessments to expand the context and outcome of the proxies. The granularity of data currently gathered by Ericsson needs to be refined and complemented with additional measurements before applying the proxies. The holistic perspective of the planetary boundary framework and the lack of previous research causes uncertainties that should be addressed before applying the suggested reporting structure. Additional research is necessary to cover the supply and value chains of operations, which is likely to cause a significant share of the environmental impact. / Företags hållbarhetsrapportering tenderar idag idag att främst fokusera på koldioxid utsläpp och klimatförändringar. Det finns dock ytterligare aspekter av företagens miljöpåverkan som bör inkorporeras, såsom biodiversitet, landanvändning och vattenbrist. Vetenskapliga studier har undersökt möjligheterna att skala ner ramverket för de planetära gränserna, men forskning relaterad till hållbarhetsrapporter har endast genomförts i begränsad skala. Detta examensarbete ämnar undersöka hur de planetära gränserna kan integreras i företags hållbarhetsrapportering. Detta har åstadkommits genom att de nuvarande kontrollvariablerna har översatts från global till lokal nivå. Utöver detta har även en översiktlig rapporteringsstruktur föreslagits som inkluderar datainsamling såväl som önskad granularitet. Slutligen undersöktes även Ericssons hållbarhetsrapportering och datainsamling relaterat till företagets direkta operation för att fastslå vilken data som saknades samt vilka åtgärder som skulle krävas för att implementera rapporterings strukturen. Den utvecklade rapporteringsstrukturen tar ej hänsyn till de planetära gränsernas gränsvärden och ämnar inte fördela dessa mellan företag. Denna studie klargör därav inte huruvida företags befintliga hållbarhetsarbete är tillräckligt. Detta examensarbete är baserad på data insamlad från en omfattnade litteraturundersökning samt intervjuer och workshops med anställda på Ericsson, Houdini och Future Earth. Litteraturundersökningen identifierade nio studier som tidigare definierat mätbara parametrar för de planetära gränsernas kontrollvariabler, vilket lade grunden för de fjorton parametrar som definierades i denna studie. Den föreslagna rapportstrukturen specificerar vilka företagsaktiviteter som är relevanta för respektive parameter, samt rekommenderar vilken granularitet som bäst representerar de planetära gränserna och leder till bästa möjliga kontext. Mappningen av Ericssons nuvarande datainsamling på det föreslagna ramverket fastställer att den nuvarande granulariten behöver förfinas samt att datainsamlingen behöver utökas för att kunna applicera parametrarna i framtiden. De planetära gränserna är definierade holistiskt vilket försvårar appliceringen på en lokal nivå. Bristen på studier relaterade till hållbarhetsrapportering har även medfört osäkerheter vilket bör tas i beaktande. Slutligen, ytterligare studier rekommenderas för att studera Ericssons leverans och värdekedja, där en mer omfattande miljöpåverkan förväntas ske.

This thesis examines the collaborative development of corporate responsibility (CR) standards from the perspective of organisational learning theory. The author proposes that standards development projects can be understood as Network Learning episodes where learning is reflected in changes in structures, interpretations and practices accompanied by learning processes. Network Learning alone is seen as insufficient to reflect the diverse contributions and outcomes in the special case of CR standards. Concepts from multi-stakeholder learning like the role of dissensus in learning and the empowerment of weaker stakeholders are therefore used to create a synthesis of the two theories in a single conceptual framework. This framework is then tested against a pilot case and three case studies of corporate social responsibility (CSR) standards including the development of the new ISO international standard on social responsibility (SR). The data validates and extended this framework to yield a Multi-Stakeholder Network Learning theory capable of describing the how participants and non-participant stakeholders learn in this context. New concepts are generated from the data, like dislocated learning, which demonstrate how participants in the process and those they represent can experience quite different learning outcomes. Stakeholders whose learning is aligned with the learning of their participant representatives truly have a stake in these influential standards. However, where representatives fail to learn from those represented, the latter's stake is diminished. By shedding light on the mechanisms of effective collaborative learning this work contributes to learning theory, the practice of standardization and the normative stakeholder empowerment agenda.

To be perceived as trustworthy in the eyes of the stakeholders is one of the main assets of any successful firm, for a positive image will reflect positively on business. This study focuses on the analysis of trust-building strategies in Annual Reports (ARs) and Corporate Responsibility Reports (CRRs) of two Swiss banks, UBS and Credit Suisse. The analysis aims to identify the linguistic means used to project a trustworthy image, as well as to point out any changes in their use which might have occurred after the financial crisis of 2008. For this purpose, a corpus of ARs and CRRs from the years 2007, 2012 and 2017 has been compiled. The corpus was analyzed quantitatively and qualitatively to identify the frequency and distribution of lexical expressions indexing competence, benevolence, and integrity. The results, though tentative, provide insights into the use of trust-building linguistic means and their diachronic development.

Enquanto a Administração de Empresas evoluiu muito no último século e trouxe vasto ferramental aos gestores de empresas, o tema da Responsabilidade Social Empresarial (RSE) não acompanhou essa evolução e ainda não dispõe de conceitos sólidos e ferramental de apoio aos gestores. Isso justifica o presente estudo, que objetiva identificar, empiricamente, o comportamento das empresas que operam no Brasil, referente aos seus investimentos em ações de RSE e suas relações com o Desempenho Financeiro (DF), com base na Receita Líquida (RL) e no Resultado Operacional (RO). A partir de uma amostra de 2064 Balanços Sociais padrão IBASE (BS) de 378 empresas, no período entre 1996 e 2010, o estudo buscou resposta a oito perguntas de pesquisa e encontrou comportamentos estatisticamente significativos em todas elas. Os resultados indicam que existe relacionamento direto entre a RL e os investimentos em RSE. Existe também um relacionamento direto entre o RO-Positivo e os investimentos em RSE. Nos casos em que o RO é negativo, o relacionamento com os investimentos em RSE está associado ao valor absoluto do RO-Negativo, o que pode ser uma relação dependente da RL ou do porte da empresa. O setor de atuação das empresas é um fator que segmenta comportamentos característicos das empresas e nem todas as turbulências conjunturais nacionais e internacionais impactam e influenciam as decisões de investimentos em RSE e o DF das empresas de forma semelhante. Os modelos matemáticos que relacionam a RL com os investimentos em RSE têm melhor capacidade explicativa que os modelos correspondentes que relacionam o RO a esses mesmos investimentos, sendo que o setor de atuação é um diferenciador significativo. Não foram encontradas diferenças significativas na qualidade explicativa dos modelos matemáticos que consideraram o DF do ano-base e do ano anterior em relação às decisões de investimentos em RSE e, mais, a composição do portfólio de investimento em RSE varia em função do setor e do ano de publicação dos BSs. / While Business Management was much developed during the last hundred years and accumulated a lot of management tools to managers of companies, the theme of Corporate Social Responsibility (CSR) has only received tangential attention and does not yet have solid concepts and tools to support managers. This lack of similar evolution justifies the present study, which aims to identify, empirically, the behavior of companies operating in Brazil, related to their investments in activities of CSR and its relations with Financial Performance (FP), based on Net Income (NI) and Operational Results (OR). From a sample of 2064 IBASE Social Accounting Balances (SAB) of 378 companies between 1996 and 2010, the study sought to answer eight research questions and found statistically significant behavior in all of them. The results indicate that there is direct relationship between the NI and investments in CSR. There is also a direct relationship between the ORPositive and investments in CSR. When OR is negative, the relationship between CSR investment is associated with the absolute value of OR-negative, which may be a dependent relationship of NI or size of the company. The business sector is a factor that segments the characteristic behaviors of companies, and not all national and international economic turmoil impact and influence investment decisions in CSR and FP of firms with the same magnitude. The mathematical models that relate the NI with investments in CSR have better explanatory power than models that relate the OR corresponding to such investments, and the sector of activity is a significant differentiator. There were no significant differences in the explanatory quality of mathematical models that considered the FP for the base year and the year before, in relation to decisions on investments in CSR,, and the composition of the investment in CSR portfolio varies by sector and year of publication of SABs.

Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean differences in disclosed CO2 costs between the strata based upon the European Union's environmental trading scheme (EU-ETS) and (b) whether international financial reporting standards (IFRS) influenced the financial statement reporting of CO2 emissions costs. Financial statement data were analyzed in a 3-year longitudinal, ex-post, quasi-experimental, repeated measures factorial ANOVA and ANCOVA, pretest-posttest control group design. The results showed significant CO2 disclosure differences between the experimental (EU bound) airlines and control group (non-EU) airlines and for those airlines with IFRS prepared statements. These results should convince accounting practitioners that the quantification and reporting of greenhouse gas pollution can become the catalyst for improved operations and commercial sustainability. Positive social change to mitigate anthropogenic pollution should result and should promote normative accounting practice to hold those responsible to a higher global accountability.

<p>Att ta ett större ansvar inom miljömässiga, ekonomiska och sociala frågor blir en allt viktigare punkt på många företags agendor, och en allt betydelsefullare aspekt för konsumenter att ta hänsyn till när de överväger köp av produkter eller tjänster. Företagsansvar, internationellt benämnt som corporate social responsibility eller CSR, har också fått ett genombrott bland myndigheter och andra officiella organ såsom FN och EU, som jobbar för att underlätta för företag genom olika riktlinjer och redovisnings­standarder för CSR. Fristående intresseorganisationer har också en viktig del i CSR-frågan, både som samarbetspartner och som granskare. Många av företagens intressenter är intresserade just av statistik och resultat, men hur kommunicerar ett konsumentföretag till sina kunder att de satsar på CSR-frågor? Hur kan företag använda av olika typer av strategier, kanaler och budskap för att stärka sitt varumärke och nå ut med sitt ansvarstagande? Trots att arbetet med CSR ofta föregås av noggranna strategiska överväganden och diskussioner om hur CSR påverkar varumärket, är det inte alla företag som har en tydlig plan för hur de ska kommunicera CSR mot konsumenter.</p><p>Denna uppsats syftar till att undersöka hur kommunikationen kring företags CSR-arbete sker, ser ut och uppfattas hos den intressentgrupp som företagets produkter eller tjänster riktar sig mot ­– konsu­menterna. I en form av nulägesanalys har fallstudier utförts på två svenska konsumentföretag, Arla och Löfbergs Lila, som båda har inledda CSR-åtaganden och har certifierade produkter i sitt sortiment. I fallstudierna ingick djupintervjuer med företagens CSR-ansvariga, kvalitativa innehålls­analyser av deras marknadsföringsmaterial och en enkätundersökning om konsumenternas kännedom och agerande inom området samt deras uppfattning av fallstudieföretagens ansvarstagande. Kopplat till en referens­ram innehållandes teorier om CSR som begrepp, CSR i dagens samhälle och hur CSR-orienterad kommunikation kan ske har frågor och modeller för dessa metoder tagits fram och analyserats.</p><p>Analysen visar på att inget av företagen ännu har en tydlig strategi för sin CSR-kommunikation. Företagen har implementerat CSR-arbetet väl internt inom företaget, men kommunicerar bara i liten utsträckning externt mot konsumenter. Det finns en svårighet i att involvera konsumenter i CSR-frågan och låta denna dialog influera och ingå i CSR-kommunika­tionen. Båda företagen ger tillgång till mycket information kring sitt ansvarstagande via sina webbsidor, men webbsidornas information tycks inte nå fram till konsumenterna då de inte är en välintegrerad del av marknadsföringen. Primärt knyts CSR-värden till företagens pro­dukter, och konsumenter relaterar företagens ansvarstagande med deras certifierade produkter framför­allt. Företagen använder sig av olika typer av kommunikations­budskap, vilka i Arlas fall är för vaga och visionsfokuserade, och i Löfbergs Lilas fall har svårt att väcka känslor för varumärket och ansvarstagandet. Konsumenterna visar på ett intresse för att agera i ansvars­frågor samt en viss kunskap inom området, men när det kommer till hur de uppfattar företagens ansvars­tagande finns det en stor osäkerhet och låg kännedom om vad företagen faktiskt gör inom CSR-området. En stor del av respondenterna har inte fått reda på någon information om hur företagen tar ansvar, och det är ännu inte många bland konsumenterna som aktivt söker upp information eller deltar i en dialog med företagen.</p> / <p>To take greater responsibility in environmental, economic and social issues is an increasingly important item on many companies' agendas, and an increasingly important aspect for consumers to take into account when considering purchase of a product or a service. This field, internationally called corporate social responsibility or CSR, has also made a breakthrough among authorities and other official orga­nizations such as the UN and the EU, which are facilitating for companies engaging in CSR by provi­ding various guidelines and accounting standards for CSR. Non-governmental organizations are also an important part of the CSR issue, both as partners and as reviewers. Many of the companies' stakehol­ders are interested in statistics and results, but how do consumer businesses communicate to their customers that they are investing in CSR issues? How can companies use different kinds of strategies, channels and messages to strengthen their brand and make the public notice their responsibility? Although the work with CSR is often preceded by careful strategic considerations and discussions about how CSR affects the brand, not all companies have a clear plan how to communicate CSR to consumers.</p><p>This thesis paper aims to examine how information concerning the companies' CSR initiatives is communicated, designed and perceived by the stakeholder group which the products or services are made for – the consumers. In the form of a situation analysis, case studies have been conducted on two Swedish consumer companies, Arla and Löfbergs Lila, both of which have initiated CSR commitments and have certified products in their range. The case studies included interviews with corporate CSR managers, qualitative content analysis of the companies' marketing materials and a survey of consumer knowledge and behavior in CSR issues as well as of the customers' view of the case study companies' responsibility. Linked to a theoretical framework including theories of CSR as a concept, CSR in today's society and how CSR-oriented communication can be designed, the issues and models for these methods have been developed and analyzed.</p><p>The analysis shows that neither of the companies have a clear strategy for their CSR communication. The companies have implemented CSR well within the organisation, but communicate only to a small extent externally. There is a difficulty in involving consumers in CSR issues and making this dialogue influence and be part of the CSR communication. Both companies provide access to much information about their responsibility through their web pages, but this information does not appear to reach consumers as the web pages are not well-integrated in the marketing. Primarily, the CSR values are connected to the companies' products, and consumers in particular relate the companies' CSR involvement to their certified products. The companies use different types of communication messages, which in Arla's case are too vague and vision focused, and in Löfbergs Lila's case have difficulties to arouse fee­lings for the brand and the CSR issues. Consumers show an interest to act on CSR issues and have a certain knowledge in the field, but when it comes to how they perceive the companies' CSR initiatives, there is a great uncertainty and low knowledge of what companies actually do in the CSR field. A large proportion of the respondents has not found out any information about how the companies are taking responsibility, and it is at this time not many among the consumers who actively seek out information or participate in a dialogue regarding CSR issues with companies.</p>

La tesi discute l'introduzione della responsabilità d'impresa nella strategia come un'opportunità per cui la creazione di valore per uno stakeholder possa contribuire alla generazione di valore per ognuno degli altri stakeholder. In particolare si sostiene che la possibilità di sviluppare le risorse intangibili mediante le attività di stakeholder management costituisce il principale nesso tra la responsabilità d'impresa e il miglioramento delle performance dell'azienda. La prima parte della tesi è dedicata a presentare i principali concetti a riguardo della responsabilità d'impresa, le conseguenze della responsabilità sulla gestione, della rilevanza strategica degli stakeholder, per concludersi con la trattazione delle relazioni che riuniscono le tre dimensioni del paradigma Stakeholder management-Risorse intangibili-Performance economiche . La seconda parte presenta i risultati delle ricerche condotte sullo svolgersi del paradigma nelle attività realizzate dai corporate responsibility manager italiani, nei sistemi di misurazione e rendicontazione delle performance e nell'utilizzo che le aziende stanno facendo dei canali e degli strumenti di comunicazione. / This thesis proposes that by introducing corporate responsibility into strategy the value created for a single stakeholder ultimately generates value for every other stakeholder. In particular the thesis affirms that the development of intangible resources through stakeholder management activities constitutes the principal link between corporate responsibility and the enhancement of corporate performance. The first part presents the main concepts of corporate responsibility, the consequences of responsibility on business management, the strategic relevance of the stakeholder, and the relations among the three dimensions of the Stakeholder management-Intangible resources-Economic Performance paradigm. The second part offers the results of research regarding the attention to the paradigm shown in the activities realized by Italian corporate responsibility managers, in the measurement tools, accounting systems and in communication channels utilized.

The fashion system has increasingly been imbued by ecology and sustainability. While in the recent years a lot on approaches to more sustainable consumption behaviour from the con- sumers’ side have been suggested, this study focuses on the very practice of how sustainabil- ity - in an applied matter - is realised within a fashion company. In this dissertation, two Swe- dish fashion brands, Nudie Jeans co and Filippa K, are being investigated and analysed due to their brand philosophies and concepts dealing with sustainability. If Nudie Jeans co’s first all- organic denim collection launched in Autumn 2012 or Filippa K’s emphasis to the longevity of clothing by classic shapes and plain colours; both ideas foster a slow fashion movement. One of this thesis’ implications is the fact, that the term sustainability is much more far- reaching and expansive as commonly defined. Also timelessness and tradition could be sus- tainable, if still taking care of environment and society. Finally, concepts of sustainability which are commonly not highlighted shall be identified and fill the yet existing gap.

Enquanto a Administração de Empresas evoluiu muito no último século e trouxe vasto ferramental aos gestores de empresas, o tema da Responsabilidade Social Empresarial (RSE) não acompanhou essa evolução e ainda não dispõe de conceitos sólidos e ferramental de apoio aos gestores. Isso justifica o presente estudo, que objetiva identificar, empiricamente, o comportamento das empresas que operam no Brasil, referente aos seus investimentos em ações de RSE e suas relações com o Desempenho Financeiro (DF), com base na Receita Líquida (RL) e no Resultado Operacional (RO). A partir de uma amostra de 2064 Balanços Sociais padrão IBASE (BS) de 378 empresas, no período entre 1996 e 2010, o estudo buscou resposta a oito perguntas de pesquisa e encontrou comportamentos estatisticamente significativos em todas elas. Os resultados indicam que existe relacionamento direto entre a RL e os investimentos em RSE. Existe também um relacionamento direto entre o RO-Positivo e os investimentos em RSE. Nos casos em que o RO é negativo, o relacionamento com os investimentos em RSE está associado ao valor absoluto do RO-Negativo, o que pode ser uma relação dependente da RL ou do porte da empresa. O setor de atuação das empresas é um fator que segmenta comportamentos característicos das empresas e nem todas as turbulências conjunturais nacionais e internacionais impactam e influenciam as decisões de investimentos em RSE e o DF das empresas de forma semelhante. Os modelos matemáticos que relacionam a RL com os investimentos em RSE têm melhor capacidade explicativa que os modelos correspondentes que relacionam o RO a esses mesmos investimentos, sendo que o setor de atuação é um diferenciador significativo. Não foram encontradas diferenças significativas na qualidade explicativa dos modelos matemáticos que consideraram o DF do ano-base e do ano anterior em relação às decisões de investimentos em RSE e, mais, a composição do portfólio de investimento em RSE varia em função do setor e do ano de publicação dos BSs. / While Business Management was much developed during the last hundred years and accumulated a lot of management tools to managers of companies, the theme of Corporate Social Responsibility (CSR) has only received tangential attention and does not yet have solid concepts and tools to support managers. This lack of similar evolution justifies the present study, which aims to identify, empirically, the behavior of companies operating in Brazil, related to their investments in activities of CSR and its relations with Financial Performance (FP), based on Net Income (NI) and Operational Results (OR). From a sample of 2064 IBASE Social Accounting Balances (SAB) of 378 companies between 1996 and 2010, the study sought to answer eight research questions and found statistically significant behavior in all of them. The results indicate that there is direct relationship between the NI and investments in CSR. There is also a direct relationship between the ORPositive and investments in CSR. When OR is negative, the relationship between CSR investment is associated with the absolute value of OR-negative, which may be a dependent relationship of NI or size of the company. The business sector is a factor that segments the characteristic behaviors of companies, and not all national and international economic turmoil impact and influence investment decisions in CSR and FP of firms with the same magnitude. The mathematical models that relate the NI with investments in CSR have better explanatory power than models that relate the OR corresponding to such investments, and the sector of activity is a significant differentiator. There were no significant differences in the explanatory quality of mathematical models that considered the FP for the base year and the year before, in relation to decisions on investments in CSR,, and the composition of the investment in CSR portfolio varies by sector and year of publication of SABs.

Studien presenterar en bred tolkning av CSR begreppet underbyggt av litteratur från några av de främsta forskarna inom ämnet. De mest kända strategierna sammanställs och den mest förekommande problematiken kring mätning av CSR behandlas. Även styrinstrument kopplade till CSR presenteras både generellt och företagsspecifikt. Därefter introduceras en unik utvärderingsmodell som bygger på den grundläggande utvärderingsmetoden av CSR: the Triple Bottom Line. Den nya modellen används sedan för att utvärdera företaget Vanbruun och fem utvalda leverantörer till företaget. Vanbruun är verksamt inom smyckesindustrin och vill utveckla sitt arbete med CSR. Därmed utvärderas företagens nuläge och förslag på vidare arbete presenteras. Resultatet blev en lista med möjliga förbättringsområden för Vanbruun och deras leverantörer. Även en projektplan presenteras som kan användas som underlag till företagens kommande arbete. Slutligen diskuteras de effekter som kan antas vara troliga om företagen väljer att implementera de förslag på arbete som presenterats. Det bidrag rapporten förmedlar är främst kopplat till Vanbruun och deras leverantörers verksamhet men den unika utvärderingsmodellen kan även användas branschöverskridande. / The study presents a broad interpretation of the CSR concept, supported by some of the most renowned researchers within the field. The most well-known and accepted strategies are compiled, and the most common problems of measuring CSR are presented. The control instruments which can be linked to CSR are presented, both generally and company specific. With that as a base, and combined with the Triple Bottom Line framework, a unique evaluation model is introduced. The new model is then used to evaluate the current situation regarding CSR in the company Vanbruun and five of their suppliers. Vanbruun, which is a fine jewelry business, wants to expand their work with CSR. Through evaluation of the company and the chosen suppliers, multiple suggestions to further develop their CSR work are presented. The suggestions also include a project plan with practical steps towards a more comprehensive CSR work. The project plan and the evaluation method can also be used as support in the decision-making process. Lastly, the likely effects of the project proposal, as well as the estimated outcome from the suggested implementations are presented. This studies contribution is mainly linked to Vanbruun and their suppliers, but the unique evaluation model can be used cross-industry.