Syfte: Intresset för miljö och processen kring miljöprestanda har blivit alltmer intensiv hos forskare, investerare och andra intressenter och därför har relevansen av miljöprestanda blivit alltmer viktig. Syfte med studien är därför att analysera inverkan av längden på styrelseuppdrag (BoD) och revisionskommitténs uppdrag (AC) på miljöprestanda (EP) år 2021 i EU och USA. Vi ska undersöka om styrelseledamöternas rotation genererar högre miljöprestanda. Vi ska titta på det genomsnittliga antalet år som nuvarande styrelse- och revisionskommitté har tjänstgjort i en organisation.  Metod: Studien bygger på en positivistisk forskningsfilosofi och en hypotetisk-deduktiv ansats antas. En tvärsnittsdesign och en kvantitativ forskningsstrategi har antagits för att genomföra studien med data för 1143 företag i EU och 3131 företag i USA. Studiens data är sekundär och inhämtad från databasen Refinitiv Eikon och har därefter analyserats i statistikprogrammet SPSS.  Resultat och slutsats: Utifrån studiens resultat finner vi inget stöd för våra hypoteser gällande ett positivt samband mellan längden på styrelseuppdrag och miljöprestanda, ett positivt samband mellan längden på revisionskommitténs uppdrag och miljöprestanda och en negativ interaktionseffekt mellan variablerna och miljöprestanda i EU men däremot finner vi stöd för våra hypoteser i USA. Längre styrelse-och revisionsuppdrag leder till högre miljöprestanda i företag och detta går i linje med legitimitetsteorin där erfarenhet och kunskap skapar mer legitimitet för företaget. Däremot, om styrelsen och revisionskommittén har samma position i en organisation samtidigt leder det till en “kollisionsväg” mellan dessa.  Examensarbete bidrag: Studien bidrar till att fylla forskningsgapet genom att studera år 2021 samt bidrar den med en jämförelse mellan EU och USA som ska skapa en större förståelse och förklara styrningsmekanismer som förklarar beteenden som finns i en organisation.  Förslag till fortsatt forskning: Eftersom studie inom detta forskningsområde är unik och forskning inom icke-finansiella frågor är begränsad i detta sammanhang finns det stora möjligheter för forskare att utveckla den. Ett förslag till vidare forskning är att studera denna hypotesprövning under flera år för att få en mer representativ bild över en längre tid fast med en annan metod. / Aim: Interest in the environment and the process of environmental performance has become increasingly intense among researchers, investors and other stakeholders and therefore the relevance of environmental performance has become increasingly important. The purpose of the study is therefore to analyze the impact of the length of board of directors (BoD) tenure and audit committee (AC) tenure on environmental performance (EP) in 2021 in the EU and the USA. We will investigate whether the rotation of board members generates higher environmental performance. We will look at the average number of years the current board and audit committee have served in an organization. Method: The study is based on a positivist research philosophy and a hypothetical-deductive approach is adopted. A cross-sectional design and a quantitative research approach have been adopted to conduct the study with data for 1143 companies in the EU and 3131 companies in the US. The study's data is secondary and obtained from the Refinitiv Eikon Database and has subsequently been analyzed in the statistical program SPSS. Result and conclusions: Based on the results of the study, we find no support for our hypotheses regarding a positive relationship between the length of board tenure and environmental performance, a positive relationship between the length of audit committee tenure and environmental performance and a negative interaction effect between the variables and environmental performance in the EU, but we do find support for our hypotheses in the United States. Longer board tenure and audit committee tenure lead to higher environmental performance in companies and this is in line with the legitimacy theory where experience and knowledge create more legitimacy for the company. On the other hand, if the board and the audit committee have the same position in an organization at the same time, it leads to a "collision course" between them Contribution of this thesis: The study contributes to filling the research gap by studying the year 2021 and it contributes with a comparison between the EU and the USA that should create a greater understanding and explain governance mechanisms that explain behaviors found in an organization. Suggestions for future research: As the study in this research area is unique and research in non-financial matters is limited in this context, there are great opportunities for researchers to develop it. A suggestion for further research is to study this hypothesis test over several years to get a more representative picture over a longer period of time but with a different method.

Rapid urbanization brings an increasing pressure on current waste collection and transportation methods to cope with ever-increasing waste streams in urban environments. Pneumatic Waste Conveyance Systems or PWCS is often seen as an alternative for replacing open-handling of waste in narrow and congested town environments.  This research intends to find out when, where and why such systems would be implemented, and the entirety of stationary PWCS implementation and usage is being investigated, from government, experts, developers, suppliers, system owners/ operators, users to the general public. The findings are reported and analyzed using a variety of methods including but not limiting to a case study for public- housing retrofit-projects in Singapore.  Results affirm that PWCS is useful for waste collection in densely populated urban areas while offering both advantages and disadvantages as noted in this study. That which is remarkable is however spotting more concerns than opportunities and some of these concerns are highlighted and discussed in this paper. Although some parts of the study proved to be challenging and thus inconclusive, strong consensus are found regarding the need for long-term planning and strategic conception to reap the intended benefits that PWCS can offer. / Den fortlöpande urbaniseringen bidrar till att dagens metoder för hämtning och transport av avfallsmängder blir allt mer utmanande och svårhanterlig i förorter och stadsbebyggelse. Sopsugssystem betraktas därför allmänt som en alternativ lösning i urbana miljöer eftersom tekniken tillåter att byta ut rådande öppen sophantering i skrymmande och trafikerade stadsmiljöer.  Denna forskningsinsats avser att få bättre visshet om när, var samt varför sopsugssystem bör användas utifrån ett vidvinkelsperspektiv som försöker belysa och klarlägga helheten kring implementeringen och användandet av dylika system. För att uppnå detta syfte har statliga myndigheter, experter, bostadsbyggare, entreprenörer, ägare/ operatörer för system samt användarna kontaktats och hörsammats. De viktigaste inläggen har därefter rapporterats och analyserats med underlag av ett flertal metodologier som även innefattat en fallstudie för allmännyttiga fastigheter där sopsug installeras i en befintlig stadsarkitektur i Singapore.  Resultaten verifierar att sopsugssystem är användbara för avfallshantering och transport i tätbebyggda stadsområden samt att systemen offererar både fördelar och nackdelar. Det som är anmärkningsvärt är att fler aktsamhetsområden än möjligheter har upptäckts för vilka ett urval av dessa har tagits upp samt diskuterats mer ingående i denna rapport. Trots att delar av studien inbjöd till diverse utmaningar, vilket har föranlett till att resultatbilden inte kan ge klara och tydliga svar, så fanns fortfarande stor samstämmighet beträffande behovet av långsiktig planering och strategisk insiktsfullhet för att säkerställa de åtråvärda nyttor som sopsugssystem i stort kan erbjuda.

This dissertation sought to develop a grounded theory explaining how ENGOs assess the environmental performance of firms, select target industries and firms, and influence those targeted industries and firms. A preliminary model based on research in the fields of social movements, neo-institutional theory, stakeholder theory, and corporate social performance was developed. The model contained 21 propositions: seven regarding assessment, nine regarding targeting, and five regarding influencing. Interviews were conducted with 33 representatives of five ENGOs: Natural Resources Defense Council (NRDC), Greenpeace, Environmental Defense (ED), World Resources Institute (WRI), and Union of Concerned Scientists (UCS). NRDC and WRI served as pilot studies. NRDC, Greenpeace, and ED were considered case studies for the purpose of drawing inferences about the propositions. Insufficient interviews were conducted at WRI and UCS to draw inferences from them; however, data from these interviews was included in the dissertation to the extent it provided additional support for the inferences drawn. Qualitative methods were used to analyze the data. Results regarding the propositions were presented, as well as additional findings going beyond the propositions. A grounded theory of how ENGOs assess, target, and influence firms was developed based on the results; a model to accompany the grounded theory was also developed. / Ph. D.

Yes / With China being the world’s largest emitter of greenhouse gases and its aviation sector burgeoning, the environmental performance of Chinese airlines has global significance. Amidst rising demands for eco-friendly practices from both customers and regulators, the interplay between airport infrastructure and environmental performance becomes pivotal. This research offers an innovative methodology to gauge the environmental performance of Chinese airlines, emphasizing the distance traveled between airports using weighted additive utility functions. Leveraging neural networks, the study investigates the impact of various airport infrastructural characteristics on environmental performance. Noteworthy findings indicate that ground control measures, automatic information services at origin airports, surface concrete on runways at both ends, and a centerline lighting system in destination airports positively influence environmental performance. In contrast, longer and wider runways at origin airports, increased distances to control towers, and asphalt runways at destination airports adversely affect it. These insights not only underscore the importance of strategic infrastructure enhancements for reducing carbon footprints but also hold profound policy implications. As global climate change remains at the forefront, fostering sustainable airport infrastructure in China can significantly contribute to worldwide mitigation efforts. / The full-text of this article will be released for public view at the end of the publisher embargo on 18 Jan 2025.

Yes / In the field of business-to-business marketing, corporate ethical identity and corporate brand identity are crucial subjects for discussion. Business organizations function under social norms, and to establish an ethical identity, they must show corporate ethical responsibility, embrace ethical standards, and maintain open communication with suppliers. While an organization's reputation is impacted by the absence of an ethical identity, its financial success is unaffected. Extant literature has not thrown a spotlight on social and environmental performance which indicates that less focus has been given by academics than by practitioners. To fill the lacuna in the existing literature, this study examines the relationships between corporate ethical identity, corporate brand identity, social and environmental performance. The study uses a deductive research approach and develops hypotheses which are further tested using variance based structural equation modeling. The study offers a distinctive contribution to ethics theory and stakeholder theory by showing that developing an ethical identity requires more than just adhering to moral guidelines and upholding open communication. Companies must show that they are ethically responsible towards society. The study provides evidence of the influence corporate brand identity has on environmental and social performance. The findings can be useful in developing business-to-business marketing strategies.

I investigate the impact of statutory tax rates on U.S. firms' environmental performance. Prior literature emphasizes the effect of manager influence on the relation between tax avoidance and environmental activities. However, it is unclear how taxes imposed on a firm impact environmental performance. Firms subject to higher statutory tax rates experience more restricted cash flows. As such, higher statutory tax rates may limit managers' ability to address environmental concerns. Firms that experience higher statutory tax rates may not prioritize environmental efforts, which are often non-essential to a firm's operations, despite government incentives. Alternatively, higher tax rates may encourage firms to address environmental concerns due to the tax shield that these expenses provide and the relatively lower cost to shareholders. Observing tax rate variation at the state level, I find higher state tax rates are associated with weaker environmental performance. My study contributes to regulators' understanding of the interaction between tax policy and firms' abilities to address their environmental impact. / Doctor of Philosophy / I investigate the impact of statutory state income tax rates on U.S. firms' environmental performance. Firms subject to higher tax rates experience more restricted cash flows. As such, higher tax rates may limit managers' ability to address environmental concerns. Alternatively, higher tax rates may encourage firms to address environmental concerns due to the tax write off that these expenses provide. Observing tax rate variation at the state level, I find higher state tax rates are associated with weaker environmental performance. My study contributes to regulators' understanding of the interaction between tax policy and firms' abilities to address their environmental impact.

Managers are coming under increasing pressure from a wide array of stakeholders to improve the environmental performance of their firms while still achieving financial performance objectives. One of the most researched questions in the business and the natural environment (B&NE) literature is whether it pays to be green. Despite more than three decades of research, scholars have been unable to clearly answer this question. The purpose of this dissertation was to attempt to identify the antecedents that lead to increased, firm-level environmental performance and the conditions in which firms are then able to profit from enhanced environmental performance. First, I assessed three intra-organizational factors of top management teams (i.e. female representation, concern for non-financial stakeholders, and risk-seeking propensity) that theory indicated are associated with increased corporate environmental performance (CEP). Theory also leads us to believe that top management teams with these attributes should perform better in dynamic settings, so I tested to see if industry dynamism moderates these relationships. Second, I then examined industry-level forces that theory indicates would moderate the relationship between CEP and corporate financial performance (CFP). These moderating forces include industry profitability, industry dynamism, and the degree of industry environmental regulation. Hypotheses were tested using panel data obtained from the KLD, Compustat, and Environmental Protection Agency databases for the years 2000 to 2011. The sample consists of firms comprising the Standard and Poor’s 500 and was analyzed using fixed-effect regression and moderating variables were analyzed using the Johnson-Neyman technique.

A variável ambiental é parte importante do atual corpo teórico-prático organizacional. Adentrou o mundo empresarial, sendo hoje um assunto em pauta em muitas organizações. Dessa forma, o desempenho ambiental das firmas vem se fortalecendo como um importante aspecto organizacional para análise por parte dos stakeholders. Gerenciar cadeias de suprimento em um mercado extremamente competitivo como o atual não é tarefa fácil. Além disso, as pressões de governos, clientes, fornecedores etc., no que tange questões ambientais, são cada vez mais fortes. Assim, o objetivo desta pesquisa é avaliar a relação entre práticas de Green Supply Chain Management e desempenho ambiental. A metodologia escolhida é a modelagem de equações estruturais, abordagem quantitativa em que é possível analisar a existência e força da relação entre construtos e variáveis. A amostra corresponde à micro, pequenas e médias empresas fornecedoras de usinas do setor sucroenergético. A revisão de literatura cobriu os assuntos-chave do trabalho: a) Gestão Ambiental, b) Green Supply Chain Management; c) Desempenho Ambiental e d) Setor Sucroenergético. Os resultados desta pesquisa indicam que a adoção de práticas de GSCM por empresas fornecedoras de usinas do setor sucroenergético encontra-se em um estágio inicial. De acordo com os resultados obtidos, o efeito das práticas de GSCM no Desempenho Ambiental para a amostra analisada pode ser considerado \"moderado\". / The environmental variable, in the current scenario, is an important part of the current theoretical and practical organizational body. The Environmental Management entered into the business world, and today it is a subject on the agenda in many organizations. Thus, the environmental performance is becoming stronger as an important organizational aspect for consideration by the stakeholders. To manage supply chains in a highly competitive market like the current one is not an easy task. Moreover, pressures from governments, customers, suppliers etc., regarding to environmental issues, are increasingly strong. Then, the main objective of this research is to evaluate the relationship between practices of Green Supply Chain Management (GSCM) and environmental performance. The chosen methodology is the structural equation modeling (SEM), advanced quantitative technique in which it is possible to analyze the existence and strength of relationship between variables. The sample corresponds to small and medium suppliers of mills in the sugarcane industry. The literature review covered the key issues contained in this research: a) Environmental Management, b) Green Supply Chain Management c) Environmental Performance e d) Sugarcane Industry. The results of this research suggest that the adoption of GSCM practices in the sugarcane industry is in early stage. According to the results, the effect of GSCM practices in Environmental Performance for the analyzed sample can be considered \"moderate\".

Para que a sustentabilidade seja gerenciada e praticada de maneira efetiva, ela deve ser mensurada, utilizando-se de métodos de avaliação da sustentabilidade. Estão disponíveis diferentes métodos de avaliação, que geralmente reduzem o resultado desse levantamento à indicadores de desempenho ambiental, econômico e social (POPEA; ANNANDALE; MORISON-SAUNDERSB, 2004). Uma das denominações mais bem aceitas e difundidas para a conjunção da dimensão ambiental e econômica é conhecida por avaliação de eco eficiência (AEE). Eco eficiência é o \"aspecto da sustentabilidade que relaciona o desempenho ambiental de um sistema de produto ao valor do sistema de produto\" (ISO, 2012). Estão disponíveis diferentes métodos de AEE, porém sem evidência das suas semelhanças e particularidades e como essas características influenciam na escolha do método mais adequado de AEE em relação às potenciais aplicações O objetivo desta pesquisa é, portanto, analisar e indicar os tipos de métodos de avaliação de eco eficiência (AEE) mais adequados para ações gerenciais nas quais caibam tais abordagens. Foram selecionados onze métodos de AEE, a partir do estabelecimento de critérios de caracterização desses métodos, a saber: BASF, Bayer, EcoWater, Hahn et al., Kuosmanen e Kortelainen, MIPS, NRTEE, UN ESCAP, UN, TU Delft, e WBCSD. Identificaram-se, ainda, quatro potenciais aplicações: (i) Monitoramento de processo com vistas à melhoria contínua; (ii) Selecção e classificação de produtos; (iii) Atendimento a requisitos legais e outros requisitos; e, (iv) Marketing, rotulagem de produtos e comunicação ambiental. A partir dos elementos metodológicos estabelecidos pela norma ISSO 14045 (2012) e do conhecimento obtido dos métodos de AEE, determinaram-se quatro requisitos pelos quais os métodos e os potenciais aplicações foram avaliados: (i) Tipo de indicador de desempenho ambiental; (ii) Tipo de indicador de valor de sistema de produto; (iii) Abrangência de aplicação; e, (iv) Tipo de indicador de eco eficiência. Aplicando-se estes requisitos nos métodos de AEE e nos potenciais usos, concluiu-se que quanto à aplicações em termos de monitoramento de processos com vistas à melhoria continua os métodos de AEE recomendados foram Bayer, NRTEE, WBCSD e UN. Para situações de seleção e classificação de produtos os métodos BASF, EcoWater, Kuosmanen e Kortelainen, MIPS, Hahn et al., TU Delft, UN ESCAP e UN demonstraram ter boa aderência. No que se refere a usos voltados ao atendimento de requisitos legais e/ou de outras naturezas, os métodos NRTEE, WBCSD e UN são os mais indicados. Em aplicações de marketing, rotulagem e comunicação foram indicados os métodos BASF, EcoWater e MIPS. Finalmente, concluiu-se que, para a escolha adequada da metodologia para uma AEE, conhecimento prévio das características de cada abordagem é necessário. / It is necessary to measure sustainability to effectively manage and practice it. This measurement is possible by using sustainability assessment methods. Different evaluation methods are avalible, which generally result in environmental, economic and social performance indicators (POPPEA; ANNANDALE; MORISON-SAUNDERSB, 2004). The eco-efficieny assessment (EEA) is one of the most accepted and disseminated donominations of the conjunction of environmental and economic dimensions. Eco-efficiency is the \"aspect of sustainability relating the environmental performance of a product system to its product system value\" (ISO, 2012). Different EEA methods are available, however lack evidence of their similarities and particularities and how these features influence the choice of the most appropriate EEA method for certain potential applications. The objective of this research is therefore to analyze and indicate the types of EEA methods most suitable in management applications. Eleven EEA methods were selected by the establishment of characterization criterias of these methods: BASF, Bayer, EcoWater, Hahn et al., Kuosmanen and Kortelainen, MIPS, NRTEE, UN ESCAP, UN, TU Delft, and WBCSD. Four potential applications were also identified: (i) process monitoring for continuous improvement; (ii) product selection and classification; (iii) compliance to legal and/or other requirements; and (iv) marketing, product labeling and environmental communication. Based on the methodological elements set out by the standard ISO 14045 and the knowledge obtained from EEA methods, four requirements were determined for which the methods and potential applications were evaluated: (i) Type of environmental performance indicator, (ii) Type of product value system indicator, (iii) Scope of application Scope; and (vi) Type indicator of eco-efficiency. The application of the requirements to the AEE methods and potential uses led to the conclusion that for monitoring of processes for continuous improvement the recommended EEA methods are Bayer, NRTEE, WBCSD and UN. For the product selection and classification situations methods BASF, EcoWater, Kuosmanen and Kortelainen, MIPS, Hahn et al., TU Delft, UN ESCAP and UN have shown to be most suitable. Regarding the use aimed at complying with legal and/or other requirements, methods NRTEE, WBCSD and UN are most indicated. In marketing, labeling and communication application the methods BASF, EcoWater and MIPS were recommended. Finally, it was concluded that for an appropriate EEA method choice previous knowledge on the methods approach is necessary.

O uso intensivo de petróleo tem sido matéria de discussões constantes por diferentes setores da sociedade, seja pela possibilidade de seu esgotamento ou pelos potenciais danos ambientais por ele ocasionados. Assim, com o intuito de minimizar os impactos gerados na produção de bens de consumo fundamentalmente constituídos por recursos fósseis, a indústria petroquímica se mobilizou no desenvolvimento de novas tecnologias. No que tange a produção de derivados poliméricos, a principal estratégia adotada nesse sentido está associada à substituição de petróleo por insumos manufaturados a partir de fontes renováveis. Esta solução visa tanto reduzir a extração dos recursos fósseis, quanto amenizar as emissões de gases efeito estufa. Entretanto, poucos são os estudos que avaliam os reais efeitos decorrentes desta medida, quantificando os impactos, positivos e negativos, ocasionados ao meio ambiente e ao homem. Diante deste fato, o presente trabalho tem por finalidade investigar os efeitos ambientais da substituição de eteno de origem fóssil por sucedâneo obtido via desidratação de etanol de cana-de-açúcar, no processo produtivo do poliestireno. O atendimento de tal objetivo foi alcançado a partir da aplicação da técnica de Avaliação do Ciclo de Vida (ACV), cuja visão sistêmica permite analisar a influência da troca de matérias- primas para a produção de uma tonelada de poliestireno cristal (GPPS) e uma tonelada de poliestireno de alto impacto (HIPS), respectivamente. A abordagem possui uma abrangência do berço-ao-portão da fábrica e faz uso do método de avaliação ReCiPe (H) Midpoint, versão 1.07. Considerando treze categorias de impacto, os resultados dos perfis de desempenho do GPPS e HIPS parcialmente renováveis apresentaram-se pior em: mudanças climáticas; acidificação terrestre; eutrofização; toxicidade humana; formação de oxidantes fotoquímicos e material particulado; ecotoxicidade terrestre e aquática; uso de solo agricultável e depleção de água; em resposta às atividades agrícolas para a produção de cana-de-açúcar. Por outro lado, os maiores consumos de gás natural e petróleo requeridos para a manufatura de eteno no sistema de produto do GPPS e HIPS fósseis, contribuíram para impactos relativamente superiores nas categorias de depleção de ozônio, transformação de solo natural e depleção de recursos fósseis. / The intensive use of oil has been a subject of constant discussion among different sectors of society, due to the fossil depletion and potential environmental damage caused by it. Therefore, in order to minimize impacts on the production of consumer goods made from fossil resources, the petrochemical industry has been developing new technologies. Regarding the production of polymer derivatives, the key strategy was to replace fossil assets by raw materials obtained from renewable resources, for the purpose of slowing down the extraction of crude oil, as well as balancing atmospheric emission of greenhouse gases. However, there are only few studies assessing the actual results of this solution, quantifying its positive and negative environmental impacts. Considering this scenario, this study aims to investigate the environmental effects associated to the replacement of ethylene produced from natural gas by ethylene obtained by sugarcane ethanol dehydration in the production of polystyrene. This study used the Life Cycle Assessment (LCA) methodology, which systemic view allows to analyze the influence of this substitution during the production of one ton of crystal polystyrene (GPPS) and one ton of high impact polystyrene (HIPS). The system boundary comprises a \"cradle-to-gate\" approach and uses ReCiPe Midpoint (H) V1.07 method to analyze thirteen environmental impacts. Both GPPS and HIPS partially made from renewable resource presented unfavorable results in ten impacts categories: climate change, terrestrial acidification, eutrophication, human toxicity, photochemical oxidants formation, particulate matter formation, terrestrial and freshwater Ecotoxicity, agricultural land occupation and water depletion. This scenario can be assigned to sugarcane production activities. On the other hand, the higher consumption of natural gas and crude oil required for the manufacture of ethylene in the fossil GPPS and HIPS system boundary contributed to greater impacts in the categories of ozone depletion, natural land transformation and fossil depletion.