Sustainable consumption represents consumption considerate to the needs of current and future generations. This term is quite usual since 1992 but the question is how much we have involved main principles of the sustainable consumption to our lifestyles. This thesis deals with this issue. The consumer behavior is affected by numerous external and internal factors. Traders respectively their practices are one of the major factors which involve our consumer behavior. The analyzed corporation Tesco Stores ČR, a. s. is good example in context of sustainable development (consumption). As an another step to this sustainable development (consumption) I present a strategy connected with extension of loyalty system Tesco Clubcard by green points. This can support on the one hand the sustainable consumption and on the other hand the promotion of good image of the corporation, expanding the customer base and increasing sales in this category.

Submitted by Marcia Bacha (marcia.bacha@fgv.br) on 2012-05-11T13:51:46Z No. of bitstreams: 1 Dissertação RRAlthoff 2011.pdf: 1721700 bytes, checksum: 309e2b9926f63cff48688785bc81217f (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-05-11T13:51:57Z (GMT) No. of bitstreams: 1 Dissertação RRAlthoff 2011.pdf: 1721700 bytes, checksum: 309e2b9926f63cff48688785bc81217f (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-05-11T13:52:04Z (GMT) No. of bitstreams: 1 Dissertação RRAlthoff 2011.pdf: 1721700 bytes, checksum: 309e2b9926f63cff48688785bc81217f (MD5) / Made available in DSpace on 2012-05-11T13:52:20Z (GMT). No. of bitstreams: 1 Dissertação RRAlthoff 2011.pdf: 1721700 bytes, checksum: 309e2b9926f63cff48688785bc81217f (MD5) Previous issue date: 2011 / Dada a relevância cada vez maior das questões sociais e ambientais, várias iniciativas vêm sendo cobradas das corporações por parte da sociedade. Frente a essa demanda tem-se uma resposta por parte das corporações, inclusive de entidades financeira, como, por exemplo, a divulgação de relatórios de sustentabilidade e a criação dos investimentos socialmente responsáveis, mais comumente conhecidos como Socially Responsible Investing (na sigla em inglês, SRI). Além disso, cada vez mais questões sociais e ambientais são importantes dimensões de análise para a obtenção de recursos vindos tanto de instituições bilaterais quanto unilaterais. Tais fatos vêm provocando a busca por evidências de associação das questões socioambientais com o desempenho financeiro da empresa. Diante disso, o presente estudo teve como objetivo identificar o nível de integração entre questões socioambientais e o desempenho financeiro nas informações públicas de empresas líderes mundiais do setor de mineração. O setor de mineração foi escolhido como foco dessa pesquisa, principalmente, devido à sua alta importância para a economia mundial e brasileira, e dado o seu alto impacto social e ambiental. Para tanto, fez-se uma análise das três maiores mineradoras globais em valor de mercado, BH Billiton, Vale e Rio Tinto, utilizando-se como base a metodologia proposta por Epstein e Roy (2003), na qual a integração entre questões socioambientais e desempenho financeiro é classificada em quatro níveis. Dentre as informações analisadas, identificou-se que apenas 1% dessas foram classificadas como nível 4, por se tratarem de informações monetizadas sobre os benefícios de investimentos socioambientais. Esse estudo, portanto, concluiu que a integração entre as ações socioambientais e o desempenho financeiro nas informações públicas das empresas analisadas é praticamente inexistente. / Given the increasing relevance of social and environmental issues, corporation initiatives have been charged from society. Considering this demand, a response by corporations, including financial institutions, has being seen, through the disclosure of sustainability reporting and the creation of Socially Responsible Investing (SRI), for example. In addition, increasingly, social and environmental issues are important dimensions of analysis to obtain resources from both unilateral and bilateral institutions. These facts had lead to the search for evidences of the association between environmental issues and company's financial performance. This study aimed to identify the level of integration between social and environmental issues and financial performance in the public informations provided by world leaders companies of the mining sector. The mining sector was chosen as the focus of this research, mainly due to its importance for the global and the Brazilian economy, and given its high social and environmental impact. To this end, the three major global mining companies by market value (BH Billiton, Vale and Rio Tinto) were analyzed, based on the methodology proposed by Epstein and Roy (2003), in which the integration between social and environmental issues and financial performance is classified into four levels. Among the information analyzed, we found that only 1% of these were classified as level 4, as they were monetised information about the benefits of environmental investments. Therefore, this study concluded that the integration between social and environmental issues and financial performance in the public informations of the analyzed companies is virtually nonexistent.

Submitted by Breno Cruz (brenocruz@ufrrj.br) on 2013-04-16T10:59:26Z No. of bitstreams: 1 Versao final tese.pdf: 1810571 bytes, checksum: c5167676bdec6f86f972d8c311919f90 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br) on 2013-04-16T13:21:13Z (GMT) No. of bitstreams: 1 Versao final tese.pdf: 1810571 bytes, checksum: c5167676bdec6f86f972d8c311919f90 (MD5) / Made available in DSpace on 2013-04-16T13:23:42Z (GMT). No. of bitstreams: 1 Versao final tese.pdf: 1810571 bytes, checksum: c5167676bdec6f86f972d8c311919f90 (MD5) Previous issue date: 2013-03-25 / This thesis introduces an issue which has not been very much explored in the area of consumers’ behavior: the boycott. The boycott has been analyzed in this research, as consumer leaving his behavior of buying in a company in reply to a context that not fits in his values or expectations. Thus, the investigation is divided into two researches. The first one analyzed the social networking environment in order to check whether this virtual world was appropriate for the understanding of the consumers’ behavior in relation to boycott. By the use of Netnography, the Non-Participating Observation and the Depth Interview in data collection, it has been seen that, besides the virtual environment contain relevant information about consumers’ boycott, another type of boycott, not discussed in the literature, was found following an empirical verification perspective: the relational boycott – an act of consumers’ repudiation emerges from a frustrated relationship or relationship attempt with a company. Study 1 therefore presents the contribution to the consumers’ boycott taxonomy in the literature. The second study makes use of factorial experiment (2x2x2) and the sample was 240 respondents to analyze the impact of three independent variables can be analyzed (Corporate Social Responsibility – CSR, Gender and Types of Goods – the normal or luxury ones) within the dependable variables Boycott Effectiveness (KLEIN; SMITH; JOHN, 2004) and the Intention to Boycott (BI). BEP (Boycott Effectiveness Perception) is a perception about the reflection of consumer over relation to the boycott as an individual strategy for a company changes its actions in decisions and strategies, and Boycott Intention (BI) is the final intention of consumer in relation to the boycott. Six hypotheses are presented and the results shows that Social Corporate Responsibility impacts either (BEP) Boycott Effectiveness Perception as interaction in boycotting (BI) which Gender is not ecstatically significant in BEP and BI; and that Type of Good Impacts (GI), but does not impact BEP. This thesis shows that on both studies there are insights for behavior consumer area and gaps which still need to be analyzed by other researchers who are in interested in the issue. / Esta tese apresenta uma temática que ainda tem sido pouco abordada nos estudos de comportamento do consumidor: o boicote. O boicote é analisado neste estudo como o ato do consumidor deixar de comprar de uma empresa em resposta a um contexto que se choca com os seus valores ou expectativas. Assim, o trabalho está dividido em dois estudos. O Estudo 1 analisou o ambiente das redes sociais virtuais para verificar se este lócus se apresentava como oportuno para o entendimento do comportamento dos consumidores em relação ao boicote. Por meio da Netnografia, a Observação Não-Participante e a Entrevista em Profundidade na coleta de dados, verificou-se que além do ambiente virtual apresentar informações relevantes sobre o boicote do consumidor, um tipo de boicote não discutido na literatura foi encontrado a partir da verificação empírica: o boicote relacional – um ato de repúdio do consumidor que emerge de um relacionamento frustrado ou da tentativa de um relacionamento de um cliente com uma empresa. Assim, o Estudo 1 apresenta uma contribuição à taxonomia de boicote do consumidor na literatura. O Estudo 2 utiliza o método experimental de desenho (fatorial 2x2x2), com uma amostra de 240 respondentes, para analisar o impacto de três variáveis (Responsabilidade Social Corporativa - RSC, Gênero e Tipo de Bem) nas variáveis Percepção de Eficácia do Boicote (EB) do estudo de Klein, Smith e John (2004) e Intenção de Boicotar (IB). PEB é percepção sobre a reflexão do consumidor sobre em relação ao boicote como uma estratégia individual para que uma empresa mude suas ações, decisões e estratégias de atuação e IB é a intenção final do consumidor em relação ao boicote. São apresentadas seis hipóteses e os resultados apontam que Responsabilidade Social Corporativa impacta tanto na Percepção de Eficácia do Boicote (PEB) quanto na Intenção em Boicotar (IB); que Gênero não é estatisticamente significante em PEB e IB; e que Tipo de Bem impacta IB, mas não impacta PEB. Esta tese apresenta, para os dois estudos, insights para a área de comportamento do consumidor e lacunas a serem analisadas por outros pesquisadores que se interessem pela temática.

Depuis quelques années, le développement durable s’est imposé comme une valeur sociétale. Les entreprises sont confrontées aux attentes et aspirations de leurs parties prenantes qui ne cessent de croître. Le développement durable est devenu un impératif stratégique et une « source d’enjeux stratégiques » pour les entreprises, indépendamment de leurs secteurs d’activités. Cependant, la question de l’opérationnalisation de ce concept polysémique, polymorphe et protéiforme en des pratiques managériales claires et pertinentes demeure un véritable problème pour les entreprises voulant intégrer le développement durable dans leurs stratégies.Ce travail vise à développer une compréhension de l’implémentation du concept de développement durable dans le cadre des stratégies volontaristes. Pour y parvenir, le point d’ancrage théorique privilégié a été le modèle des ressources et des compétences. Cette recherche qualitative consiste en une étude de cas multiple dans une perspective de réplication littérale. Pour décrire, analyser et comprendre l’implémentation du développement durable, des entretiens semi-directifs et des données secondaires ont été recueillis.Cette recherche est une contribution à la stabilisation et à la mise en perspective du concept de développement durable en sciences de gestion. Elle met en évidence quatre attitudes stratégiques susceptibles d’être adoptées par les entreprises et propose deux modalités complémentaires de mise en œuvre du concept de développement durable. Enfin, elle offre plusieurs pistes d’opérationnalisation dudit concept énoncées de façon thématique. / For some years, sustainable development has imposed itself as a societal value. Enterprises are facing growing expectations and aspirations from their stakeholders. Sustainable development has become both a strategic imperative and a “source of strategic stakes” for enterprises, irrespective of their sector of activities. However, the issue relating to the implementation or conversion of such a polysemous, polymorphic and protean concept into clear and relevant management practices remains a deep concern for the enterprises that are willing to integrate sustainable development in their strategies.This work aims at developing a comprehensive approach in line with the implementation of the concept of sustainable development in the framework of voluntarist strategies. To do so, the privileged theoretical standpoint has been the resources and competence model. Such a qualitative research consists in a multiple case study, in a perspective of literal replication. To describe, analyze and understand the implementation of sustainable development, semi-directing interviews have been carried, along with secondary data collection.This research is instrumental in stabilizing and putting in perspective the concept of sustainable development in the field of management science. First of all, it brings into focus four strategic attitudes that are likely to be adopted by enterprises, and then suggests two complementary modalities for implementing the concept of sustainable development. And finally, it offers several implementation approaches - stated in a thematic way- to address the aforementioned concept.

The interest and demand of sustainable actions have alongside with societal development increased over time. It has become crucial for companies in today’s society to show responsibility for the footprints they leave behind as a consequence of operating. A possible course of action could be the implementation of Creating Shared Value – CSV, which encompasses undertakings that result in value creation for both the company itself, and the local environment in which the company operates. Even though companies are expected to contribute to societal issues, there are still no blueprints declaring how to satisfy societal needs, and the challenges accompanied with it. CSV aims to tackle the distances between societal and business goals, however, despite CSV’s acknowledgement in academia, the concept is often criticized for being insufficient in practice. This has led to businesses trying to apply a CSV approach while still undertaking Corporate Social Responsibility – CSR related activities. The mixture of these concepts has made it difficult to explore what factors that affect the process of capturing Shared Value opportunities. This research investigates what factors that influence the process of capturing Shared Value in the Swedish insurance industry. The findings derived from this single company case study suggests that depending on what managerial decision-making approach used in a company affects the rate of success in terms of Creating Shared Value. An unclear communication plan, combined with the continuous confusion between the concepts, seems to increase the uncertainness of why and how different decisions are taken, hindering the process of CSV as well as the understanding of how Shared Value is created. A variety of factors were identified, where three main factors were considered to play a key role in, not only the capturing of Shared Value opportunities but the entire implementation process of the concept. Based on these factors, a model was established, showing how these main factors obstructs the realization of Shared Value opportunities.

The purpose of this thesis is to analyze the understanding of human rights in Agenda 2030 and the role of companies by adopting a human rights-based approach to sustainable development. It applies a qualitative idea analysis of the primarily material where central concepts are operationalized by constructing a model of analysis based on dimensions. The dimensions of human rights as moral, politics and law, derives from previous research by the ethical theorist Elena Namli. A potential fourth dimension, the economic dimension of human rights, is further developed, applying research of the economists Dan Seymour and Jonathan Pincus. Furthermore, this research considers what Agenda 2030 indicates in terms of human rights obligations for companies and the impacts the perceived role of companies may have for human rights. Therefore, the theoretical framework is complemented by research of the political theorist Thomas Pogge's, and international lawyer Andrew Clapham’s ideas of human rights obligations for companies. The results show that Agenda 2030 encourages a multi-stakeholder approach and addresses companies as partners in order to achieve a sustainable development based on human rights. This can be regarded as an opportunity to enhance the respect, protection and fulfillment of human rights, inviting more actors to contribute in a complementary way to states. At the same time challenges remains in creating policies, accountability and monitoring mechanisms towards companies bothin terms of human rights and companies’ performance on the SDGs. Until there is more legal clarity, the moral question of what is good and fair business practice becomes central.

This thesis examined the institutionalisation of ethics within Australian organisations. A particular focus is the role of the strategic apex, or executive level of the organisation, in establishing the environment in which an ethical culture can develop. The literature review examined both organisational theory and existing approaches to developing organisational ethical culture using formal mechanisms such as written policies, procedures, training and development and reinforcement strategies. This revealed the polarisation of ethics literature between compliance and integrity based approaches. This is seen to be consistent with only two forms of organizations, the mechanistic and organic structures. This was identified as a major flaw in ethics literature as it does not inform organisations about appropriate ethical design for organisations that fall in between this continuum. The review of organisational theory concluded that components of organisational structure are used to discuss organisational moral responsibility and are also the components of the compliance and integrity approaches to organisational ethics. A tentative hypothesis was established that organisational ethics systems would be more effective if they are in fit with an organisation's structure. The study utilised a qualitative case based research method, argued as appropriate given the focus being strategic alignment of organisational structure and ethics frameworks. Thus was also recognised as having limitations, specifically not addressing the behavioural impact of such strategies in a significant way. The study examined the ethical frameworks of three large organisations. This included: an analysis of background to the ethics strategy, the design process, who was given responsibility for design and implementation of the framework. The major characteristics of the program was considered, how it was encultured throughout the organisation and consideration of any evaluation mechanism. This was contrasted against the organization's structural characteristics to establish whether the ethical framework was in fit with the structure of the organization. The analysis and discussion identified that senior management support was evident in all three case studies and crucial to the development of an ethical culture. Extensive written policies (codes of ethics and conduct) were identified in all three cases; however, the extent of appropriate support systems determined the degree to which these policies were effective. There was a general lack of understanding of ethical systems within the organisation with little expertise evident by those responsible for the programs in terms of appropriate strategies for enculturation. Ineffective strategies were mainly due to lack of appropriate support mechanisms (communication, training, reinforcement and reward and review) or inconsistency between support mechanisms and other organisational policies A major conclusion of the thesis is that the strategies used for enculturation of ethics, are basic organisational design variables. As such ethical frameworks need to be informed by organisational theory so as to design systems that achieve fit which leads to greater effectiveness.

A growing number of companies realise that to achieve their environmental goals and satisfy stakeholder expectations, they need to look beyond their own facilities and to involve their suppliers in environmental initiatives. A life cycle approach means that the production system should be optimised as whole, across national boarders and individual organisations taking part all the way from extraction to disposal. This study is a Life Cycle Inventory of resources used when producing a piece of cotton garment and the method is based on the standardisation series of ISO 14040-43. The area of study, Tamil Nadu the most southern state of India, accounts for more than 90% of India’s knitwear exports to Western Europe. The main conclusion is that the Life Cycle Inventory could bean appropriate method to be used within the textile industry but the main advantage may not be in solving problems but instead framing them in a distinctive way and making people aware of them. An approach that combines life cycle and sustainability concepts could be a way towards enhanced corporate responsibility.

This thesis is a two-part exploratory inquiry into how actions of Corporate Responsibility (CR) create economic value for the company performing them, in addition to social/environmental value. The purpose of the thesis is to describe the CR initiatives of a theoretical “paragon corporation”: a corporation that excels in its CR initiatives and sees financial gain in it. The report starts by going over literature, describing the CR context that companies operate in today, and similar work. A model for describing CR activities as business activities is drawn from Nancy Bocken’s concept Business Model Archetypes, and it is proposed as a possible tool for describing economic value creation from CR activities. The first part of the study is a word frequency analysis of the annual financial reports of the companies listed on the FTSE 100, where words connected to CR are counted. The sustainability reports of the five companies that have mentioned CR terminology most in the first study are analyzed in detail during the second study, and are characterized using Bocken’s archetypes. Findings show that the paragon corporation should have CR initiatives that can be modeled after the archetypes, enabling the CR initiatives to create direct economic value for the company. The archetypes can be used when formulating a CR strategy from the ground up, or evaluating existing CR strategy. The thesis ends with suggestions for how this can be explored further.

The values and ethical aspects of CSR has received a large number of researcher attentionover the last decade and this study is focused on value of CSR in the context of bothSweden and Egypt. Results of this Quantitative research indicated that customers attentionand purchase decisions are motivated by CSR activities by corporations if people aware ofthe importance of CSR value.Customers are frequently mentioned as the key stakeholder group, that appears to beconcerned about a company's corporate social responsibility (CSR) efforts. Also, thesubject frequently requires a balancing act between multiple stakeholder interests. Themain goal of this thesis research is to gain a better knowledge of the importance of CSRand customer perceptions in two countries: Sweden and Egypt. Furthermore, this researchsatisfies the need to understand the value of CSR in retailing supermarkets. The study wasconducted with the Swedish customers as the main country of the study and Egyptiancustomers as one of the largest eastern countries in the Middle East, the home country forone of the thesis authors too. The current literature on CSR in retailing supermarkets isstill in its infancy, allowing us to identify a research gap. Similar studies did not pay muchattention to the concept of CSR in the supermarket sector, or even the value of CSR in adeveloping country like Egypt. This study used a quantitative method to discover howcustomers in Sweden and Egypt value corporate social responsibility (CSR) in thesupermarket sector.We questioned customers in both countries (Sweden and Egypt) for the quantitativeportion of our study. We received 238 responses through our survey questions tounderstand what inspires them and what might influence their opinions about CSRinitiatives in supermarkets. Furthermore, we used the SPSS method tool to analyzewhether CSR efforts in supermarkets have a beneficial impact on customer perceptions ofCSR activities or not. Our findings suggest that CSR activities in supermarkets might be abeneficial strategy for enhancing customers' incentive to engage in green environmentalactions, such as Eco-friendliness, and hence can lead to better practices from customersthemselves in the future.