A mensuração da sustentabilidade corporativa é um tema complexo e fundamental para a operacionalização do desenvolvimento sustentável na rotina diária das organizações. Por isso, inúmeros sistemas para sua mensuração foram desenvolvidos após o alerta apresentado pela Agenda 21 Global quanto à sua importância. Apesar da existência desses vários sistemas, algumas lacunas ainda impedem a inclusão da sustentabilidade na agenda operacional das organizações, dentre elas a falta de congruência em relação ao seu conteúdo apresentada pelos diferentes sistemas. Por isso, o objetivo desta pesquisa é desenvolver um modelo de referência para mensuração da sustentabilidade corporativa que possa ser utilizado pelas organizações como ponto de partida para o desenvolvimento e avaliação de seus atuais modelos de avaliação do desenvolvimento sustentável. Para tanto, faz-se um análise comparativa da complementaridade dos oito principais sistemas de mensuração da sustentabilidade corporativa e nacional - Global Reporting Initiative (GRI), Métricas do Instituto dos Engenheiros da Inglaterra (ICheme), Índice Dow Jones (DJSI), Triple Bottom Line Index System (TBL), Indicadores Ethos de Responsabilidade Social Empresarial, Indicadores de Desenvolvimento Sustentável da Comissão para Desenvolvimento Sustentável da ONU (CSD), Barômetro de Sustentabilidade e o Dashboard de Sustentabilidade. Essa análise comparativa levou em consideração as oito características fundamentais dos sistemas de mensuração da sustentabilidade. Como resultado final apresenta-se um modelo de referência composto por 157 indicadores que retratam a complementaridade do conteúdo dos sistemas estudados e a sua avaliação em relação às principais características para o desenvolvimento e de sistemas de mensuração da sustentabilidade corporativa. / Measuring corporate sustainability is a complex and fundamental issue for implementing sustainability in the organization daily routine. Therefore, several measurement systems have been developed after the Agenda 21 warning. Despite this, some problems still blocking the inclusion of the sustainability in the corporate operational activities, such as, the measurement content disagreement among systems. Thus, the aim of this master thesis is to develop a reference model to measure corporate sustainability that could be used by organizations to asses and develop theirs current sustainable development systems. By doing so, we have done a comparative analysis of the complementary of the eight well-known sustainability measurement systems, which are: Global Reporting Initiative (GRI), Sustainability Metrics (ICheme), Dow Jones Sustainability Index (DJSI), Triple Bottom Line Index System (TBL), Indicators of Corporate Responsibility of the Ethos Institute, Indicators of Sustainable Development of the Commission on Sustainable Development (CSD), Barometer of Sustainability, and Dashboard of Sustainability. This comparative analysis was based on eight fundamentals features of the sustainable development measurement systems. As a result, we present a reference model with 157 indicators that shows the complementary of the content of the studied systems. In addition, we also present the evaluation of the studied systems related to the main characteristics to development of the sustainability measurement systems.

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

Este trabalho investigou o comportamento dos retornos e risco das ações quando da divulgação das carteiras teóricas do Índice de Sustentabilidade Empresarial (ISE). Este índice foi implementado em 2005 pela Bolsa de Valores São Paulo e é considerado referência de boas práticas de sustentabilidade e responsabilidade corporativa no Brasil. No entanto, a inclusão de uma empresa em indicadores de sustentabilidade não garante, necessariamente, um melhor desempenho de suas ações. Neste contexto foram utilizadas as metodologias de estudo de eventos, análise de repetições, backtesting, regressão logit e análise envoltória de dados para analisar a reação dos retornos das ações do ISE e verificar se fatores ligados ao desempenho econômico, impacto ambiental e níveis de governança corporativa são fatores que influenciam esses retornos. Foram analisadas as ações pertencentes à carteira teórica do ISE no período de 2005 a 2010. Os resultados sugerem que os retornos das ações que integram o ISE foram influenciados pela divulgação das carteiras teóricas do ISE, uma vez que foi constatado: i) retornos anormais ao mercado; ii) não aleatoriedade dos retornos anormais ao mercado; iii) concentração dos retornos anormais ao mercado após a divulgação das carteiras teóricas e; iv) retornos anormais ao Value at RisK (VaR). Os resultados constataram que, em média, houve valorização positiva das ações na divulgação das carteiras teóricas, porém, apenas os fatores ligados à dimensão econômica puderam explicar o fenômeno estudado. A pesquisa concluiu que a reação dos retornos das ações do ISE, parece não estar associada, no período analisado, à integração das dimensões ambientais, sociais e econômicas, mas sim ao desempenho dessas dimensões. Assim, no que se refere à reação dos retornos das ações, o índice de sustentabilidade empresarial brasileiro parece não captar para todas as empresas que o integram a dinâmica das dimensões sociais, ambientais e econômicas, privilegiando esta última, o que não corresponde às premissas de sustentabilidade corporativa. / This study investigated the behaviour of stocks return and risk when the release of theoretical portfolios of Corporate Sustainability Index (ISE). This index, launched in 2005 by the Sao Paulo Stock Exchange, is considered a benchmark of good practice in sustainability and corporate responsibility in Brazil. However, the inclusion of a company into sustainability indexes does not necessarily guarantee better performance of their stocks. In this context this research make use of event study methodology, analysis of repetitions, backtesting, logit regression and data envelopment analysis to capture the reaction of stock returns of the ISE and verify whether factors related to economic performance, environmental impact and levels of corporate governance are explanatory factors of these returns. It was analyzed the theoretical portfolio of ISE from 2005 to 2010. The results suggest that the returns on stocks that comprise the ISE were influenced by the release of its theoretical portfolio, since it was verified: i) abnormal returns to the market, ii) non-randomness of the abnormal returns to the market, iii) concentration of abnormal returns to the market after the release of the theoretical portfolio; and iv) abnormal returns of the Value at Risk (VaR).The results showed that, on average, there was positive valuation of the shares by the release of theoretical portfolios, however, only factors related to the economic dimension could explain the phenomenon under study. The research concluded that the reaction of stock returns of the ISE does not seem to be associated, in the period analyzed, with the integration of environmental, social and economic dimensions, but the performance of these dimensions. Thus the Brazilian corporate sustainability index showed that, regarding to the reaction of stock returns, it doesn\'t capture to all the companies comprising the index the dynamics of social, environmental and economic dimensions, favouring the latter, which does not match the assumptions of corporate sustainability.

Orientador: Antonio Carlos Zambon / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Tecnologia / Made available in DSpace on 2018-08-19T15:18:22Z (GMT). No. of bitstreams: 1 Tome_IvanMaia_M.pdf: 4071600 bytes, checksum: 24076048483f71ef6df0a2ba45f47d15 (MD5) Previous issue date: 2012 / Resumo: O presente trabalho trata da aplicação de ferramentas de gestão do conhecimento para a adição de valor para os clientes e para os acionistas, por meio de uma pesquisa descritiva. Para isso, foi necessário identificar um grupo de empresas que divulgam objetivos semelhantes com relação a um determinado contexto, que é o caso do Programa Em Boa Companhia (PEBC) da BM&F BOVESPA (2011). No caso, o PEBC reúne empresas que buscam o desenvolvimento sustentável e outros elementos em suas atividades, sendo possível explicitar um modelo de referência próprio do PEBC. Para a extração das variáveis necessárias, a explicitação dos modelos e a comparação entre eles, foram utilizadas as metodologias que compõem o MORPH, que é o Modelo Orientado à Representação do Pensamento Humano. Assim, foi feita a comparação entre o modelo de referência e o que é divulgado pelos sites de empresas de sete setores diferentes, que compõem a lista do PEBC e que são as chamadas empresas SRI, que contém Investimentos Socialmente Responsáveis. Ao analisar a aderência entre os modelos do PEBC e das empresas procurou-se investigar se os modelos aderentes, de fato, adicionam valor para os clientes e para os acionistas. Dentre os resultados obtidos, o setor de Telefonia foi o que mais se sobressaiu em relação aos demais, porque contém a empresa com o modelo mais similar ao modelo do PEBC, a empresa Tim, e, juntamente à empresa Vivo, são capazes de adicionar valor tanto aos clientes como aos acionistas, de forma satisfatória. Dentre as conclusões deste trabalho, verificou-se que as ações de responsabilidade ambiental e social das empresas pesquisadas apresentam a adição de valor para os clientes e para os acionistas de forma desigual. Existem mais empresas que adicionam valor para o acionista e são proativas nas ações de responsabilidade socioambiental do que empresas que adicionam valor para o cliente e são proativas nessas ações. Com relação à aplicação dos instrumentos de gestão de conhecimento, que são evidentes quando conhecimentos são explicitados pelas empresas, foi possível comparar os diferentes conhecimentos das diferentes empresas por meio de algoritmos do software MORPH (2011), de forma a verificar a similaridade entre eles / Abstract: The present work treats the application of knowledge management tools to value addition to the clients and to the investors, through a descriptive research. For this, was necessary identify a group of companies that promote similar goals with respect to a particular thought, which is the case of In Good Company Program (PEBC) of BM&F BOVESPA. In case, the PEBC brings together companies that seek sustainable development and other elements in its activities, it is possible to explain by the own reference model of PEBC. For the extraction of the necessary variables, the explanation of the models and the comparison between them, was used the methodologies that compose the MORPH, which is the Model-Oriented for the Representation of Human Thought. Thus, the comparison was made between the reference model and what is promoted by the companies' sites of seven different sectors, which compose the list of the PEBC and companies that are called SRI, which contains Socially Responsible Investing. By analysis the adhesion between the PEBC model and companies' models, tried to investigate if the members, in fact, add value to the customers and to the investors. Among the results obtained, the Telephony sector was what stood out more than the others, because it contains the company with the most similar model to the model of the PEBC, Tim company, and jointly to the Vivo company, are able to add value to both customers and investors, satisfactorily. Among the conclusions of this work, it was found that the actions of environmental and social responsibility of companies surveyed present the added value for customers and investors unevenly. There are more companies that add value to the investor and are proactive environmental responsibility in the actions than companies that add value to the customer and are proactive in these actions. Regarding to the application of knowledge management tools, which are evident when knowledge is made explicit by the companies, it was possible to compare the different knowledges from different companies over the algorithms of MORPH (2011) software, in order to verify the similarity between them / Mestrado / Tecnologia e Inovação / Mestre em Tecnologia

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This work has as purpose to contribute to the understanding, from a study of case, of the phenomenon of the social and environmental responsibility of the companies. The question is boarded under the perspective of as the social and environmental aspects involved in the activities of the company are treated and prepared for their strategies and policies and how they can contribute to the establishment of their reasons and ways of action. The methodology used was qualitative based in a content analysis on the annual reports of sustainability of the company and on a composed questionnaire of relative questions to the subject answered for the same one. What we found was that Aracruz Celulose incorporates social and environmental variables within a capitalist economic rationality. These variables are operationalized in their strategies and actions to generate competitive advantage, market access, and to generate confidence among the various publics with which the company relates, which, in turn, tends to extend the horizon predictability in social and financial markets, increasing the company's ability to plan their actions. The research highlights the importance of markets and consumers as elements capable of raising issues related to environmental and social interests and values to the category of variables of business management conformation. The work was divided into four chapters, the first three (Social Theory, Environment and Environmental Sociology, Environment vs. Business and Market; Economic Field and Business Racionality) consist of a literature review, the fourth (Case Study: The Social and Environmental Rationality of Aracruz Celulose) deals with the analysis and discussion of results. The last section is for the final remarks. / Este trabalho tem como finalidade contribuir para a elucidação, a partir de um estudo de caso, do fenômeno da responsabilidade socioambiental das empresas. A questão é abordada sob a perspectiva de como os aspectos sociais e ambientais envolvidos nas atividades da empresa são assimilados e elaborados por suas estratégias e políticas, e em que medida podem contribuir para a conformação de suas razões e meios de ação. A metodologia empregue foi qualitativa, baseada numa análise de conteúdo sobre os relatórios anuais de sustentabilidade da empresa e sobre um questionário composto de perguntas relativas ao tema respondido pela mesma. O que se constatou foi que a Aracruz Celulose incorpora as variáveis sociais e ambientais dentro de uma racionalidade econômica capitalista. Estas variáveis são operacionalizadas nas suas estratégias e ações para geração de vantagem competitiva, acesso a mercados, e para a geração de confiança entre os diversos públicos com os quais a empresa relaciona-se, o que, por sua vez, tende a estender o horizonte de previsibilidade nos ambientes sociais e no mercado financeiro, aumentando a capacidade da empresa em planejar suas ações. A pesquisa assinala a importância dos mercados e do consumidor como elementos capazes de elevar aspectos ligados a interesses e valores socioambientais à categoria elementos conformadores da gestão empresarial. O trabalho foi dividido em quatro capítulos, os três primeiros (Teoria Social, Meio Ambiente e a Sociologia Ambiental; Meio Ambiente versus Empresas e Mercado; Campo Econômico e Racionalidade Empresarial) consistem de revisão bibliográfica, o quarto (Estudo de caso: A Racionalidade Socioambiental da Aracruz Celulose) trata da análise e discussão dos resultados. A última seção é destinada às considerações finais.

The raising awareness of sustainable strategies within businesses has resulted in corporations becoming more conscious of sustainable development. As concerns about the environment and global climate change increases with carbon emissions as a cause, companies are now considering the extent of their emissions, their so-called carbon footprint. Due to the fact that organizations are starting to recognize the need to engage in sustainability initiatives; it is integral to success to communicate that they are doing so. This research therefore attempts to provide a better understanding of how international corporations communicate their carbon footprint to key stakeholders. To reach this purpose, three research questions was stated. Based on these questions, a literature review was conducted, resulting in a conceptual framework which guided the data collection. Methodologically, a cross-case analysis has been conducted on three international corporations, LKAB, DIAB Group AB and BillerudKorsnäs. The case study included qualitative semi-structured interviews with sustainability- and communication managers and a content analysis of information available through the corporations’ communication channels.  The analysis showed that neither of the three corporations have a clear strategy for their carbon footprint communication. The corporations have implemented sustainability and carbon emissions well within the organization, but they only communicate this to a small extent externally. Through this, there is a difficulty in involving stakeholders in questions regarding the corporations’carbon footprint and allowing this dialogue to be included in the communication. The findings indicate that it is important to let sustainability be a part of the overall communication and to focus on what the company see value in. Finally, we have come to the conclusion that better strategies are needed in order for corporations to communicate their carbon footprint more effectively to stakeholders, as well as methods for how companies can report their carbon footprint to a greater extent.

This case study presents the factors that define a sustainable entrepreneurship in theory and how a sustainable business can be presented in practice. The questions that will be answered are: (1) How do Oatly and Saltå Kvarn implement sustainable practices within their organisations? (2) How do the representatives of Oatly and Saltå Kvarn perceive the impact that sustainable practices have on business results? (3) How do the representatives of Oatly and Saltå Kvarn use sustainability to create innovation? (4) How are attitudes and values related to the organisation of sustainable practices in Oatly and Saltå Kvarn? Also, I will present how different practices of sustainable business is related to each other and how it can be implemented in theory. To retrieve as much useful information as possible I have collected material by conducting a literature study and semi-structured interviews with one representative from Oatly ab and one representative from Saltå Kvarn ab. The interviews aim to give the reader of this thesis an in-depth and detailed perspective of the chosen organisations. I conduct a qualitative research method where my aim is to present an exemplification of the subject and provide the reader with a deep analysis of the chosen companies in the paper. There are several motives behind why a company choose to move in a more sustainable direction and therefore engage in some practices. There might be a strong value based core at the foundation of the business or it can be a reaction of the trends in society. The reasons are many, and it is possible to see the different engagements in different levels of socio-economic management thinking. Businesses that are engaged in single issues can be defined as mere philanthropy or a compliance issue. Corporations that have taken their engagements one level further see their responsibilities related to their core business. That is, it is integrated within their business model. These firms can engage in explicit responsibility management or integrative business models. The thesis is concluded in the definition of sustainable entrepreneurship where the business itself contributes to urgent societal as well as ecological challenges by having it in their core competences. By having this new innovative approach, the sustainable entrepreneurship at its finest would increase value for business as well as increased value for society by fostering social innovations.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2017-06-05T19:55:24Z No. of bitstreams: 1 Adelita Aparecida Podadera Bechelani Bragato.pdf: 1625812 bytes, checksum: 95413ba53ca51266c229f67ad3d1ee8a (MD5) / Made available in DSpace on 2017-06-05T19:55:24Z (GMT). No. of bitstreams: 1 Adelita Aparecida Podadera Bechelani Bragato.pdf: 1625812 bytes, checksum: 95413ba53ca51266c229f67ad3d1ee8a (MD5) Previous issue date: 2017-02-23 / Globalization brought with it positive and negative effects and, among the negative effects, it was possible to observe the companies' search for profit at any cost, even if, for that, there was violation of labor rights, environmental impacts, discrimination, unfair competition, misleading advertising , etc. However, in recent years, a paradigm shift has begun to emerge, both from consumers and stakeholders, who are increasingly looking for ethical, transparent and accountable products and companies.This paradigm shift forced companies to change their profile and reinvent themselves, otherwise it would lose its reputation, a very important factor for business sustainability. It is irrefutable that companies seek the profit necessary for their maintenance, however, this can no longer be the main factor, that is, companies should also observe ethical standards, transparency, social responsibility in order to comply with praise The corporate social function. Thus, the problem that the research faces is whether compliance would be the appropriate tool for the company to fulfill its social function without losing the much needed profit for its maintenance. So, in order to respond to the present questioning, the research, through the hypothetical-deductive method, seeks to address the emergence of the company, as well as the forms of companies accepted by Brazilian law. Subsequently, it seeks to analyze ethics, transparency, social responsibility as forms of corporate sustainability, and, finally, to enter the subject of compliance, object of this work. In response to the problem, it is understood that compliance will allow the company to trace a successful trajectory with ethics and transparency. / A globalização trouxe consigo efeitos positivos e negativos e dentre os efeitos negativos, pôde ser observado a busca das empresas pelo lucro a qualquer custo, ainda que, para isso, houvesse violação de direitos trabalhistas, impactos ambientais, discriminação, concorrência desleal, propaganda enganosa, etc. No entanto, nos últimos anos começou a surgir uma mudança de paradigma tanto por parte dos consumidores, quanto pelos stakeholders que, buscam cada vez mais produtos e empresas éticas, transparentes e responsáveis. Essa mudança de paradigma obrigou as empresas a mudarem seu perfil e se reinventar, caso contrário, perderia sua reputação, fator esse muito importante para a sustentabilidade empresarial. É irrefutável que as empresas buscam o lucro necessário à sua manutenção, no entanto, isso não pode mais ser o fator principal, ou seja, as empresas também deverão observar os padrões éticos, a transparência, a responsabilidade social, a fim de cumprir com louvor a função social empresarial. Dessa forma, a problemática que a pesquisa enfrenta é se o compliance seria a ferramenta adequada para a empresa cumprir sua função social sem deixar de auferir o lucro tão necessário à sua manutenção. Assim, com o intuito de responder ao presente questionamento, a pesquisa, por meio do método hipotético-dedutivo, busca abordar o surgimento da empresa, assim como as formas de empresas aceitas pelo Direito brasileiro. Posteriormente busca analisar a ética, a transparência, a responsabilidade social como formas de sustentabilidade empresarial para, finalmente adentrar ao tema compliance, objeto do presente trabalho. Em resposta à problemática, entende-se que o compliance permitirá à empresa traçar uma trajetória de sucesso com ética e transparência.

[pt] Este trabalho teve como objetivo abordar a sustentabilidade empresarial pelo viés das competências organizacionais e individuais, buscando identificar as competências necessárias para suportar o Plano de Sustentabilidade do Grupo EBX, - holding que concentra sua atuação nos setores de infraestrutura e recursos naturais - sob a visão dos profissionais da empresa, bem como sugerir estratégias de Recursos Humanos para apoiar o desenvolvimento e/ou manutenção destas competências. Para tal, foi realizada uma pesquisa qualitativa, utilizando-se entrevistas abertas e um questionário fechado com os profissionais da área de Sustentabilidade. O conteúdo das entrevistas foi categorizado e analisado assim como os resultados dos questionários para posterior discussão com os profissionais da área de Recursos Humanos com o objetivo de se estabelecer ações estratégicas de recursos humanos, englobando a visão desses sujeitos. Como resultado da pesquisa, foram identificadas competências anteriormente previstas pela literatura e pelo modelo de competências do Grupo e de seu Plano de Sustentabilidade, e também, foram identificadas novas competências. Além disso, foi identificado o papel da área de Recursos Humanos no apoio à formação da cultura e valores da organização, e identificadas possíveis implicações estratégicas para a área de Recursos Humanos para o apoio ao desenvolvimento e manutenção dessas competências, objetivando também um maior alinhamento estratégico entre as áreas de Recursos Humanos e Sustentabilidade. / [en] This research approaches Corporate Sustainability by the individual and organizational competencies perspective. The main objectives were to identify the necessary competencies to support the EBX Group s – holding that focuses its activities in the infra-structure and natural resources sectors - Sustainability Plan, by capacitating the company s employees, as well as suggesting Human Resources strategies to support the development and maintenance of these competencies. For this purpose, a qualitative research was conducted. Data were collected through semi-structured interviews and the application of a questionnaire to Sustainability professionals. The content of the interviews was categorized and analyzed as well as the results of the questionnaires, to be use in following discussions with Human Resources professionals, aiming the establishment of Human Resources strategic actions embracing their points of view. As a result, competencies provided by the literature, by the EBX s competencies model and its Sustainability Plan and also new competencies were identified. Furthermore, it was identified the Human Resources role on shaping the organizational culture, values and strategic implications to support sustainability competencies development and maintenance, aiming a greater strategic alignment between Human Resources and Sustainability areas.

The number of sustainability-related reporting frameworks has been increasing throughout the years, as a response to increasing awareness towards the sustainability-related issues from various stakeholders of companies. At the same time, major sustainability-related reporting frameworks publish more guides to support the business on its Sustainability Development Goals (SDGs) commitment. For the business, it is challenging to use these guides in harmony to obtain the highest benefit for achieving corporate sustainability targets. The thesis aims to provide a structural approach and a robust alignment methodology, which can be repeatedly utilized over time, on how to establish tailor-made alignment guidances for various corporations, by considering their current specific SDGs reporting challenges and stakeholder expectations by harmonizing Global Reporting Initiative’s and Integrated Reporting’s SDGs guides. The thesis conducts a set of research methods such as case study analysis of telecommunication sector companies, semi-structured interviews with sustainability professionals, content analysis of company reports, and secondary data analysis of various stakeholder engagement forums for the SDGs. The thesis concludes that it is possible to construct a structural alignment approach in six steps, which constitutes identifying the underlying reasons of alignment (Step 1), mapping the external and internal stakeholder views (Step 2), defining the specific SDGs challenges of the companies analyzed (Step 3), examining the segments of corporate sustainability according to the current SDGs challenges of the companies analyzed (Step 4), preparing alignment guidance by defining the contributions of the SDGs guides analyzed, over the challenges examined by the segments of corporate sustainability (Step 5), improving the SDGs commitment performance of the companies analyzed, by applying the tailor-made alignment guidance established for the specific needs (Step 6). Furthermore, the thesis finds out that the case study companies can use all the SDGs guides analyzed to varying degrees, yet, especially SDGs Disclosures and the Analysis of Goals and Targets SDGs guides can support the contemporary needs of case study companies, to address their sustainability strategy, inside-out assessment, and sustainability management accounting & control requirements. As underlying research limitations, the thesis focuses on a specified range of case study samples and reporting frameworks. The thesis adds value to the corporate sustainability literature by analyzing the relationship between the same sector companies and SDG guides of sustainability-related reporting frameworks over an alignment approach and methodology established by the thesis.