Title: Long term cost efficiency through green management control systems.Authors: Nancy Vukania &Xiaochen QinSupervisor: Åsa Karin-EngstrandBackground: The worldwide financial crisis of 2008 has reconfigured the economic turf leading to a more uncertain and turbulent playing field – a greater challenge for business strategy and the quest for optimization- The oil price hike of 2008 (Furlong 2010)1 caused its rippling effect to affect various cost categories including energy, labor and logistics thus causing a roller coaster business decision making process regarding outsourcing, off shoring and internal control and cutting short the decision making term to make room for adjustments. Amidst this high volatility and turbulence of factor markets coupled with fierce competitor activity, organizations are being drawn towards alternative sources of cost advantage which can enable them pursue long-term profitability.Aim: With this research, we intend to introduce an idea of cost efficiency which in the long term has the potential to develop into cost leadership for mature public organizations who are facing uncontrollable instabilities from the external business eco-system as well as international legislation regarding environmental sustainability (United Nations Framework Convention on Climate Change)2. We aim to do this through studying an Energy performance contracting (EPC) project currently being undertaken by Landstinget I Östergotland (LIO), the county council of the province of Östergotland in Sweden.Results: We aim to prove- based on the results of the studied EPC project and the literature on green technology and management control systems- that the interplay of green technological systems and management control techniques can in the long term achieve substantial cost saving and profit making differentials that are sustainable, eco-friendly and subject to further development.Key Phrases/Words: Cost strategy, Management control, Green technology, Long-term SustainabilityPaper Type: Research Paper

The Industrial Revolution which began at the end of the 18th century opened a new chapter in human history. Since the steam engine was invented by Watt, technology advances and innovations have taken place continuously. This has brought unprecedented prosperity to mankind. However, highly developed technology has led to environmental pollution and an damage the natural ecology and human life. The issue is only now attracting attention. In the face of undeniable environmental damage, every large petrochemistry company has realized that the trend toward greater environmental responsibility cannot be ignored and needs to be seriously considered. Due to global complications, however, there are different priorities and strategies among countries in th way their enterprises approach environmental protection issues. This research paper is focused on the continuity of green management from multi-national oil corporations down to the joint-venture subsidiaries. Two JV subsidiaries and three parent companies are included in this study. This research is based on a non-quantitative study, by means of face-to-face interviews and information collection, in an attempt to understand the policy details and implementation of green management continuity from parent companies to their subsidiaries. This research tackles the following issues: (1) How the multi-national oil corporations extend and control the green management of their subsidiaries (2) Differences among the multinational oil corporations regarding green management (3) Comparing multinational oil corporations, how local oil companies control the green management of their subsidiaries (4) Where Petrochemical industry corporations manage environmental protection and safety within the same department, what is the degree of interaction between these two functions The search has revealed: (1) In terms of influence on environmental protection implementation, the local environmental regulation are obviously more influential than the direction handed down by the parent companies of multi-national corporations. (2) In terms of influence on environmental protection implementation, the influence of local neighborhood consciousness is also greater than that exercised by the parent companies of multi-national corporations. (3) In term of green management control and coordination with subsidiaries, multi-national corporations are made adept than local companies. (4) Multi-national corporations handle environmental protection issues based on risk management (5) Multi-national corporations emphasis safety before environmental protection issues.

The mounting environmental problems cause the strict international environmental regulations, arouse the customers¡¦ environmental awareness, and changing the patterns of business competition around the world. Green management, which is highly connected to sustainable development, is bringing to light and the curtain of corporate greening lifts. This study aims to probe the relationship between green strategy and competitive advantage- what strategies enterprises take under the green trend and what competitive advantages are achieved. The role green corporate culture plays is also discussed. The findings show that the practice of green strategy which differs from firm¡¦s resources and industrial characters generates different competitive advantages. The strength of green corporate culture is positively related to companies¡¦ ¡§age¡¨. Firms with strong green corporate culture can efficiently execute the green strategy and bring out strong competitive advantages. Otherwise, TMT should make efforts on conveying green vision to drive the practice of green strategy and secure competitive advantages.

The importance of environmental protection rises with economic development; ironically, the fact is a result of environmental destruction. In old days, we thought that environmental destruction was unavoidable for developing economy, whereas nowadays we have perceived that the extended cost from destroying environment will eventually come back onto us from the viewpoint of ecological loop system. Human¡¦s social economic activities have been continuously changing with time and technology, which means that there will be relatively new emerging industries and business. New business strategies could lead existing economic activities to new types of economy, and new types of economy could lead to new business operational strategies. Therefore, in the wake of environmentalism is the pressure and new driving force for business operation, causing competitive environmental strategy is an undeniable trend for running business today. This research is based on literary reviews, in-depth interviews, and comparative quantitive analysis to study environmental strategic management under four dimensions, the pressures caused by externl factors, internal resource base, enterprise environmental strategies, and the value and performance of environmental strategy. This thesis expects to identify how Taiwan enterprises develop integrative competitiveness through environmental strategies within organizations. The research findings are as follows: 1.The objective of environmental strategy is sustainable business which is compatible with environment prosperously. 2.Environmental protection and economy cannot stand alone without social equity, and environmental strategy must take people into account. 3.The essence of environmental strategy is the cohesion of people (society), economy, and environment. 4.The triangle framework of environmental strategy, cause-effect diagram of competitive environmental strategy, and green implementation path tree illustrate strategies, methods, and paths for enterprise environmental strategies.

Purpose - The subject of green management and its connection to motivational factors is relatively unexplored in existing literature, especially regarding SMEs in the Nordic Countries. The paper aims to investigate frequencies of motivational factors as SMEs present them, suggest the theoretical prioritization of motivational factors for green management practices, and factors impact on different levels of green management. The reason for this is to help SMEs to better understand what motivational factors to prioritize to further their green management development.                          Design/Method - The chosen research method of this paper is quantitative, and the empirical data is collected through questionnaires distributed using business networks in the Nordic Countries. Furthermore, the research takes an abductive approach, with a positivist paradigm, and a mixture of ontological, epistemological, and method research assumption. Findings - This paper has found that at different levels of green management practices specific factors of motivation should theoretically be prioritized based on a regression model. Furthermore, the suggested prioritization is different from presented by the sample of this paper.                                                          Research Implications - Theoretically, the thesis suggests a conceptual map of existing frameworks and the motivational factors presented. Practically, SMEs can draw from this study to see if their prioritised motivation for implementation of green management is effective or if they can further improve it.

The tourism is remarkable phenomenon of today's life. There is a big impact to the GDP in the touristic attractive countries. But on the other hand it causes pollution of the environment. In the area of hospitality we can see huge waste of energy and materials. Based on this, we can see the possible future heading to the ideas of sustainable development with the activities of f.e. Green management, destination management, ecological tourism. Hotels can achieve the label of EU - "The Flower". Maybe those new approaches can eliminate the negative impact of the tourism. In the diploma thesis I described how the Czech hotels labelled with "The Flower" use the discourse joined with the label on its web pages.

Currently, there are environmental issues the world is facing which include global climate change, ozone depletion, pollution, high consumption of resources and increasing amounts of solid waste. Tourism is one of the largest industries and it is an important economic tool. However, it also has many negative effects on the environment. Hotels as one of the tourism industry’s component parts have a significant impact on the environment. From an environmental perspective, hotels consume a large amount of resources such as water and electricity as they make efforts to provide physical comfort to guests. In addition, hotels generate large quantities of waste, which is one of their most visible effects on the environment. Hotels also make a significant contribution to greenhouse gases which are a cause of concern due to the ozone layer depletion. Many hotel customers have become aware of the environmental damages and wasting of environmental resources caused by hotels and they now look for hotels that follow eco-friendly practices. This has brought increasing pressure on hotels to implement more green initiatives. There is limited documented information on green management among hotels in South Africa and in Zimbabwe. While the number and range of impacts hotels have on the environment suggests an urgent need to address them, the environmental management initiatives in these hotels are scantly addressing these green issues and this study is the first to address these issues. The goal of the study was therefore to develop a green management framework for hotels in South Africa and Zimbabwe so that these developing countries may contribute significantly in mitigation of the negative environmental effects. To achieve this goal, two literature chapters addressed the issue of green management and how it can be implemented by hotels. A qualitative research was then carried out employing the case study strategy to collect data from hotel managers in South Africa and Zimbabwe (four in Zimbabwe and four in South Africa). Data was collected using personal interviews involving a direct meeting of the interviewer and the interviewee. Personal interviews were carried out in Zimbabwe. In South Africa, data was collected using telephone interviews. In both Zimbabwe and South Africa, data was recorded on a digital voice recorder. Data was later transcribed and then analysed using the content analysis method. Some of the main findings of the study are that, while some perceptions of managers about the green management concept are consistent with a number of aspects emphasised in literature, some hotel managers do not fully understand or grasp what the concept of green management entails. This indicates that a gap exists between managers’ knowledge and what green management really means, at least according to literature. The study has also established that in most hotels, there is unavailability of green management policies, suggesting that there is a lack of knowledge about the importance of a green management policy amongst hotel managers in these two developing countries. The key contributions of this study are that, it provides insights on the current debate on green management in hotels as revealed through green management initiatives implemented in hotels in South Africa and Zimbabwe. Secondly, the study makes a contribution by doing a supply side analysis and identifying the views of hotel managers with regard to green management. This study also contributed by proposing a green management framework for hotels – an aspect that is currently lacking in the existing literature especially from a developing country point of view. The green management framework proposed has guidelines for implementation. The hoteliers in the two countries will thus benefit from the framework and will be in a position to implement green initiatives to mitigate the negative impacts hotels have on the environment. / PhD (Tourism Management), North-West University, Potchefstroom Campus, 2015

Currently, there are environmental issues the world is facing which include global climate change, ozone depletion, pollution, high consumption of resources and increasing amounts of solid waste. Tourism is one of the largest industries and it is an important economic tool. However, it also has many negative effects on the environment. Hotels as one of the tourism industry’s component parts have a significant impact on the environment. From an environmental perspective, hotels consume a large amount of resources such as water and electricity as they make efforts to provide physical comfort to guests. In addition, hotels generate large quantities of waste, which is one of their most visible effects on the environment. Hotels also make a significant contribution to greenhouse gases which are a cause of concern due to the ozone layer depletion. Many hotel customers have become aware of the environmental damages and wasting of environmental resources caused by hotels and they now look for hotels that follow eco-friendly practices. This has brought increasing pressure on hotels to implement more green initiatives. There is limited documented information on green management among hotels in South Africa and in Zimbabwe. While the number and range of impacts hotels have on the environment suggests an urgent need to address them, the environmental management initiatives in these hotels are scantly addressing these green issues and this study is the first to address these issues. The goal of the study was therefore to develop a green management framework for hotels in South Africa and Zimbabwe so that these developing countries may contribute significantly in mitigation of the negative environmental effects. To achieve this goal, two literature chapters addressed the issue of green management and how it can be implemented by hotels. A qualitative research was then carried out employing the case study strategy to collect data from hotel managers in South Africa and Zimbabwe (four in Zimbabwe and four in South Africa). Data was collected using personal interviews involving a direct meeting of the interviewer and the interviewee. Personal interviews were carried out in Zimbabwe. In South Africa, data was collected using telephone interviews. In both Zimbabwe and South Africa, data was recorded on a digital voice recorder. Data was later transcribed and then analysed using the content analysis method. Some of the main findings of the study are that, while some perceptions of managers about the green management concept are consistent with a number of aspects emphasised in literature, some hotel managers do not fully understand or grasp what the concept of green management entails. This indicates that a gap exists between managers’ knowledge and what green management really means, at least according to literature. The study has also established that in most hotels, there is unavailability of green management policies, suggesting that there is a lack of knowledge about the importance of a green management policy amongst hotel managers in these two developing countries. The key contributions of this study are that, it provides insights on the current debate on green management in hotels as revealed through green management initiatives implemented in hotels in South Africa and Zimbabwe. Secondly, the study makes a contribution by doing a supply side analysis and identifying the views of hotel managers with regard to green management. This study also contributed by proposing a green management framework for hotels – an aspect that is currently lacking in the existing literature especially from a developing country point of view. The green management framework proposed has guidelines for implementation. The hoteliers in the two countries will thus benefit from the framework and will be in a position to implement green initiatives to mitigate the negative impacts hotels have on the environment. / PhD (Tourism Management), North-West University, Potchefstroom Campus, 2015

Submitted by Mariana Dornelles Vargas (marianadv) on 2015-05-20T15:03:48Z No. of bitstreams: 1 proposicao_modelo.pdf: 5422246 bytes, checksum: a961877e46ec533ea17e0c5126f50b4d (MD5) / Made available in DSpace on 2015-05-20T15:03:48Z (GMT). No. of bitstreams: 1 proposicao_modelo.pdf: 5422246 bytes, checksum: a961877e46ec533ea17e0c5126f50b4d (MD5) Previous issue date: 2011 / Nenhuma / A demanda da sociedade por respostas imediatas às questões ambientais tem pressionado as organizações a tomarem medidas para tornarem seus negócios verdes, isto é, com mínimo impacto ambiental. Neste contexto, Green IT (Tecnologia da Informação Verde) surge como uma alternativa a tornar os processos vinculados à Tecnologia da Informação, de maneira geral, mais sustentáveis ambientalmente. Esta pesquisa propõe um método e um modelo conceitual para avaliação da maturidade em Green IT nas organizações. A proposta é embasada em um levantamento bibliográfico, envolvendo temas correlatos como Responsabilidade Social Corporativa, Gestão Verde, Sustentabilidade Ambiental e Green IT, propriamente dita, tendo sido avaliada por meio de um painel com especialistas nas temáticas abordadas. O modelo conceitual proposto é constituído de quatro dimensões identificadas a partir da revisão da literatura: economia, tecnologia, meio ambiente e processo, e possui uma escala de maturidade em Green IT formulada a partir de alguns modelos de referência estudados. A partir deste modelo, construiu-se o método de avaliação em Green IT que visa identificar o nível de maturidade da organização. Ele se divide em três etapas: (i) contextualização, (ii) aplicação e (iii) análise e discussão. Este método envolve observações diretas, entrevistas e análise de documentos, além de um formulário de análise - baseado na escala de maturidade proposta - e um gráfico ilustrativo da maturidade da organização, cunhado neste estudo como Green IT Diamond. Ambos, método e modelo propostos, foram aplicados no SAP Labs Latin America - subsidiária da empresa de software SAP, com o objetivo de evidenciar empiricamente as proposições. Os resultados oriundos desta aplicação foram discutidos à luz do modelo teórico proposto e do referencial teórico consultado, o que possibilitou avaliar a maturidade em Green IT e identificar pontos de melhoria na organização. / Society claims for immediate responses to the environmental concerns have pushed organizations to adopt measures for greening their business, i.e., with minimum environmental impact. In this context, Green IT emerged as an alternative to make the processes related to Information Technology more sustainable. This research proposes a conceptual model and a method to evaluate Green IT maturity of organizations. This proposal is based on literature review involving related topics like Corporate Social Responsibility, Green Management, Environmental Sustainability, and Green IT, itself, and it was evaluated by a panel of experts in the tackled subjects. The conceptual model consists of four dimensions identified from the literature review: economy, technology, environment and process, and has a maturity scale proposed in Green IT from some reference models studied. From this model, it was constructed a method of Green IT evaluation which aims to identify the maturity level of the organization. It is divided into three stages: (i) context, (ii) implementation and (iii) analysis and discussion. This method involves direct observations, interviews and documents' analisys, and an Analysis Form - based on the maturity scale proposed - and a graph illustrating the maturity of the organization, coined in the study of Green IT Diamond. Both, the proposed method and model, were applied in SAP Labs Latin America - a subsidiary of the software company SAP - with the purpose of analysing the propositions empirically. The results from this application were discussed in light of the theoretical model and theoretical framework consulted, which allowed to evaluate Green IT maturity and identify areas for improvement within the organization.

Since the late 20th century, people extended to over-consume and over-discharge all kinds of resources and made the resources decreased hugely. The resources in the earth are not unlimited. Emissions and pollutions brought human all kinds of crisis. Social-trended management becomes the main stream of business operation in the 21st century, and it is not countable for the corporations that were incapable to follow this change. The awake of limit of the Earth resources had made the corporations start to respect the importance of resource reclamations as well as resource application, which means, in the recycle society, they started to create the new economical added-value of resources by 3R: Reduce, Reuse and Recycle. Now, more and more corporations are awaken of the damages environment pollution made to humans, and this is not a ignorable power. To research how the corporations combine their management strategies with the concepts of keeping a sustainable environment is the main target of this study. How do the corporations set up their management strategies by keeping the environment sustainable? In this study, we will discuss this topic by 3 dimensions and procedures: 1¡B Influences on business management made by the direct and indirect benefit parties of the corporations. 2¡B The Corporations¡¦ application of Green Management brings the corporations themselves more Green Values. 3¡B Use the past capability to develop a dynamic ability and create a competitive advantage of the corporation. Normal corporations emphasize on the development of single strategy, and ignore how to set up ¡ustrategic agendas¡v and ¡ustrategic target¡v, and plenty of them are lack of thoughts of integration. According to the point of resource-based view, each corporation shall understand its own value, its special property and its un-imitate resources to create its advantage. In the quick-varying environment, the corporations shall own its ability to increase its advantages by using the point of view of resources to develop a dynamic ability and create its continuing competitive advantage. This study takes 7 corporations which execute sustainable environment effectively in Taiwan by preceding a Qualitative Research, interview and collect every kind of documents and news, to analyze each of their Green Strategies.