There are a variety of advantages to companies certifying their management system according to the ISO standards that exist. Examples of these advantages are that you get a tool that helps to conduct your business in a better way as you often get into continuous improvements in this context. This report concerns two companies, Götessons Industri AB and company X, company X was acquired just over a year ago by the Götessons Group. The Götessons Group wants all companies in the Group to be certified according to both ISO 9001:2015 and ISO 14001:2015. The purpose of the work was therefore to develop appropriate solutions to be able to certify a management system at company X in accordance with ISO requirements. This should be done by trying to take as much from the solutions that Götessons used to obtain a certificate and then apply this to company X.   The work also briefly addresses why companies choose to be certified according to ISO standards, but also a description of what a functioning management system can look like. The theories used to create a foundation in the work are ISO 9001:2015, ISO 14001:2015, Management System and Management System Standard. To supplement these theories, a number of different methods have also been used in the form of document studies, literature studies, investigations, and interviews. The document study that has been carried out is to review Götesson's management system. The literature study that has been done is primarily an in-depth study at SIS on what a certification means. The investigations and interviews carried out are visits to the various companies and related interviews. The interviews have been with staff but mainly with the company's external auditor who has over 20 years of experience in certifications.   The work resulted in the reuse of a large part of Götesson's management system to company X’s management system. Some parts can be transferred without further adaptation, while some parts require a greater adaptation to better suit the business. When introducing a management system within a corporate group, the strategy used in the study lead to both time savings and cost savings for the companies involved. The work also showed that in this case it will not be possible to apply all the measures as the activities differ in certain processes.

Till följd av det ökade allmänna intresset för hållbar utveckling har organisationers upprättande av hållbarhetsrapporter ökat. Samtidigt har tidigare forskning visat att hållbarhetsrapporter präglats av felaktig information i syfte att verka som ett skyltfönster. Därmed finns ett intresse för intressenter att en oberoende part granskar och säkerställer att organisationers hållbarhetsrapporter och miljöarbete överensstämmer. För att skapa legitimitet finns det en möjlighet för organisationer att certifiera sitt miljöarbete och miljöledningssystem enligt den internationella standarden ISO 14001 i syfte att påvisa att organisationens miljöarbete lever upp till standardens krav. Certifieringen inkluderar bland annat en revision utförd av oberoende revisorer. Tidigare forskning har påvisat att sannolikheten för att organisationer certifierar sig enligt ISO 14001 ökar när miljöarbetet är av en symbolisk karaktär. Tidigare forskning har även påvisat att revisorers arbetssätt inte är rationellt i lika stor utsträckning som tidigare antagits. Istället gör de känslomässiga och subjektiva bedömningar, detta tillsammans med fler delar benämns som revisorers komfort.  Syftet med studien är att undersöka om samt hur revisorer uppnår komfort i revisionsprocessen gällande certifiering av ISO 14001. För att besvara studiens forskningsfrågor genomfördes en kvalitativ studie med tio semistrukturerade intervjuer där respondenterna var revisorer vilka utför ISO 14001 certifieringsrevisioner. Studien visar att ISO 14001 revisorer uppnår komfort, dock skiljer sig processen till att uppnå komfort från vad tidigare forskning konstaterat om finansiella revisorer. Fortsatt visar studien att det går att urskilja två idealtyper av ISO 14001 revisorer där uppbyggnaden av komfort särskiljer sig mellan diverse typ. Vidare framkommer det att båda idealtyper kan uppnå komfort genom enbart praktisk kompetens alternativt genom praktisk kompetens kombinerat med defensiva strategier. / Due to the public interest in sustainable development increases organizations establishment of sustainability reports have increased. At the same time it has been shown that sustainability reports are characterized by incorrect information in order to act as a display window. Hence, there is in stakeholders interest that an independent part reviews and ensures that organizations sustainability reports and environmental work are consistent. For organizations to create legitimacy for their environmental work they have the opportunity to certify their environmental management system in accordance with the international standard, ISO 14001. This in order to demonstrate that the organizations environmental work meets the requirements in the standard. The certification includes, among other things, an audit performed by independent auditors. Former studies have shown that the probability of organizations certifying their environmental management system according to ISO 14001 increases when the environmental work is more of a symbolic nature. Moreover former studies has shown that the auditors working process is not rational to the same extent as previously assumed. Instead they make emotional and subjective assessments, this together with more parts is referred to as auditors comfort.  The purpose of the study is to investigate if and how auditors achieve comfort in the audit process regarding certification of ISO 14001. In order to answer the study’s research questions, ten semi-structured interviews were conducted with respondents consisting of auditors who perform ISO 14001 certification audits. The study shows that ISO 14001 auditors achieve comfort, however the process of achieving comfort deviate from what former studies has stated about financial auditors. Furthermore, the study show that it is possible to distinguish two ideal types of ISO 14001 auditors where the structure of comfort differs between various types. Moreover, it appears that both ideal types can achieve comfort through only practical competence or through practical competence combined with defensive strategies.

Syfte – Syftet med studien är att skapa ett underlag för små företag som ska implementera ISO 14001, genom att undersöka och identifiera kritiska faktorer samt lösningar för att överkomma dessa. Resultatet av studien kommer sedan användas för att skapa ett ramverk till små företag när de implementerar miljöledningssystemet ISO 14001:2015. Metod – För att nå studiens syfte, har en litteratursökning utförts för att etablera ett teoretiskt ramverk. Syftet med detta var att identifiera kritiska faktorer när en implementering av ISO 14001:2015 utförs. En fallstudie har även utförts på ett tillverkande företag för att kunna samla in empiriska data. Metoderna som har använts i studien är intervjuer, enkäter och observationer. Den empiriska data och det teoretiska ramverket jämfördes och analyserades för att svara på studiens syfte och frågeställningar. Resultat – I det teoretiska ramverket och fallstudien, identifierades fem kritiska faktorer; kunskap och kompetens, involvering av anställda, resurser, identifiering av miljömål och företagets miljöpåverkan och företagskultur. Engagemanget från ledningen på företaget identifierades även som en kritisk faktor, men var starkt kopplat till kunskap och kompetens. Faktorn valdes därför att inkluderas i kunskap och kompetens. För att överkomma dessa, identifierades lösningar till dem kritiska faktorerna. Resultatet av lösningarna var att alla kritiska faktorer har en stark korrelation med varandra och att lösningarna var liknande. Träning och utbildning av dem anställda var en nyckel-lösning för att lösa dem kritiska faktorerna. Implikationer – Studien kan användas som ett ramverk och bidra som underlag till små företag som vill implementera ISO 14001:2015. Studien har identifierat kritiska faktorer vid implementeringen och hur man överkommer dessa, oavsett vilken bransch som företagen arbetar i, vilket gör att studien kan användas av olika typer av företag. Begränsningar – Eftersom restriktionerna som samhället har satt på grund av COVID19 pandemin, har antalet observationer och intervjuer blivit begränsade. Detta har vidare påverkat trovärdigheten på studien negativt. Fler observationer och intervjuer hade gett ett mer trovärdigt resultat. / Purpose – The purpose of this study is to examine and identify critical factors as well as solutions to overcome these. The results will then be used to create a framework for small businessesto use when implementing the environmental management system ISO 14001:2015. Method – To reach the purpose of this study, a literature review has been conducted in order to establish a theoretical framework. The purpose of the theoretical frameworks was to identify critical factors when implementing ISO 14001:2015. A case study has also been conducted on a manufacturing company in order to collect empirical data. The methods used in the case study were interviews, surveys and observations. The empirical data and the theoretical framework were later compared and analysed to answer the study’s purpose and research questions. Findings – In the theoretical framework and the case study, five critical factors were identified: knowledge and competence, involvement of employees, resources, identifying environmental goals and the company’s environmental impact and corporate culture. The commitment of the senior management was also identified as a critical factor, but was strongly related to knowledge and competence, and therefore it was included in that critical factor. To overcome the critical factors, solutions to each critical factor was identified. With all the solutions identified, it was concluded that all the critical factors are strongly related. Furthermore, the solutions to overcome the critical factors were similar, where training and education of employees was a key solution to overcome the critical factors. Implications – The study can be used as a framework and provide help for small business that want to implement ISO 14001:2015. The study has identified critical factors in the implementation and how to overcome these, regardless of the area that companies work within and can therefore be used by different types of companies. Limitations – Because of the restrictions in the society following the COVID-19 pandemic, the amount of observations and interviews that should have been conducted was limited and therefore the credibility of the study was affected in a negative way. More observations and interviews would have given a more credibly result.

Os temas economia circular e gestão do ciclo de vida de produtos vem ganhando cada vez mais importância nos meios acadêmico e empresarial. Isso se deve a diversos fatores, como o risco de esgotamento de recursos naturais, o aumento do preço de commodities e um maior rigor das legislações. Fica cada vez mais evidente a necessidade de mudança do modelo linear para modelos circulares. Entretanto, a literatura carece de referências que auxiliem as organizações modificarem a gestão para atender essa necessidade. Apesar disso, são poucos os trabalhos que sistematizam as práticas e técnicas em modelos de referência para a gestão, fazendo com que as organizações não saibam por onde começar sua jornada rumo à economia circular. Assim, esta pesquisa tem como objetivo propor um modelo de gestão orientado à economia circular e à melhoria ambiental do ciclo de vida de produtos. O modelo em questão foi desenvolvido a partir de uma extensa revisão da literatura sobre os temas gestão do ciclo de vida, economia circular, sistemas de medição de desempenho e gestão ambiental. Os princípios, práticas e técnicas encontrados foram sistematizados na estrutura da ISO 14001:2015, resultando na primeira versão do modelo. Em seguida, o modelo foi avaliado por especialistas e profissionais da área de gestão ambiental, gestão do ciclo de vida e economia circular. Adicionalmente, foram realizados estudos de casos em empresas que adotam práticas de gestão do ciclo de vida e economia circular, com o intuito de se identificar novas práticas, instrumentos, além das barreiras que essas empresas enfrentam. Por fim, o modelo foi revisado e melhorado, resultado na versão final. O resultado desta pesquisa contribui para a teoria e prática de gestão organizacional, ao propor um modelo com práticas e técnicas, com base científica, ao passo que apresenta um guia para empresas inserirem práticas de gestão que suporte a transição para economia circular. / Circular economy and life cycle management have been have increasingly gained attention of researchers and practitioners. The risk of depletion of natural resources, the higher prices of commodities and strict laws are pushing companies towards a new way of doing business. The current linear model is no more suitable, but question like where and how to start this change have not yet been answered. There is a lack of studies that attempt to answer this question, especially regarding organizational management. This thesis aims to fill this gap by developing a management model oriented to circular economy and improvement of environmental performance of life cycle of products. The model was developed throughout an extensive literature review on life cycle management, circular economy, performance measurement and environmental management. The circular economy and life cycle management principles, practices and techniques were systemized into ISO 14001:2015 framework. Then, experts and practitioners evaluated the model answering a questionnaire. Next, cases studies were carried out in companies that adopt life cycle management and circular economy practices. The main purpose of cases studies was to identify circular economy and life cycle management practices and the main barriers to its implementation. Finally, the model were revised and improved. The management model contributes to literature, by framing practices and tools in phases and steps, while it presents a guide for companies to include circular economy and life cycle approach into business management.

Os temas economia circular e gestão do ciclo de vida de produtos vem ganhando cada vez mais importância nos meios acadêmico e empresarial. Isso se deve a diversos fatores, como o risco de esgotamento de recursos naturais, o aumento do preço de commodities e um maior rigor das legislações. Fica cada vez mais evidente a necessidade de mudança do modelo linear para modelos circulares. Entretanto, a literatura carece de referências que auxiliem as organizações modificarem a gestão para atender essa necessidade. Apesar disso, são poucos os trabalhos que sistematizam as práticas e técnicas em modelos de referência para a gestão, fazendo com que as organizações não saibam por onde começar sua jornada rumo à economia circular. Assim, esta pesquisa tem como objetivo propor um modelo de gestão orientado à economia circular e à melhoria ambiental do ciclo de vida de produtos. O modelo em questão foi desenvolvido a partir de uma extensa revisão da literatura sobre os temas gestão do ciclo de vida, economia circular, sistemas de medição de desempenho e gestão ambiental. Os princípios, práticas e técnicas encontrados foram sistematizados na estrutura da ISO 14001:2015, resultando na primeira versão do modelo. Em seguida, o modelo foi avaliado por especialistas e profissionais da área de gestão ambiental, gestão do ciclo de vida e economia circular. Adicionalmente, foram realizados estudos de casos em empresas que adotam práticas de gestão do ciclo de vida e economia circular, com o intuito de se identificar novas práticas, instrumentos, além das barreiras que essas empresas enfrentam. Por fim, o modelo foi revisado e melhorado, resultado na versão final. O resultado desta pesquisa contribui para a teoria e prática de gestão organizacional, ao propor um modelo com práticas e técnicas, com base científica, ao passo que apresenta um guia para empresas inserirem práticas de gestão que suporte a transição para economia circular. / Circular economy and life cycle management have been have increasingly gained attention of researchers and practitioners. The risk of depletion of natural resources, the higher prices of commodities and strict laws are pushing companies towards a new way of doing business. The current linear model is no more suitable, but question like where and how to start this change have not yet been answered. There is a lack of studies that attempt to answer this question, especially regarding organizational management. This thesis aims to fill this gap by developing a management model oriented to circular economy and improvement of environmental performance of life cycle of products. The model was developed throughout an extensive literature review on life cycle management, circular economy, performance measurement and environmental management. The circular economy and life cycle management principles, practices and techniques were systemized into ISO 14001:2015 framework. Then, experts and practitioners evaluated the model answering a questionnaire. Next, cases studies were carried out in companies that adopt life cycle management and circular economy practices. The main purpose of cases studies was to identify circular economy and life cycle management practices and the main barriers to its implementation. Finally, the model were revised and improved. The management model contributes to literature, by framing practices and tools in phases and steps, while it presents a guide for companies to include circular economy and life cycle approach into business management.

Bakgrund: Det är problematiskt att implementera hållbara styrmedel i små- och medelstora företag (SMF) enligt tidigare forskning. Miljöledningssystem är ett populärt hållbart styrmedel där många svenska SMF har certifierat sig mot miljöledningsstandarden ISO 14001. I och med uppdateringen ISO 14001:2015 tillkom nya krav där organisationer har tre år på sig att uppdatera standarden. Det är därmed relevant att studera svenska SMF som nyligen uppdaterat sin miljöcertifiering samt att få ta del av deras upplevelser. Syfte: Denna studie ämnar bidra med kunskaper om hur små- och medelstora företag upplever de drivkrafter, barriärer och praktiska implikationer som uppstår vid implementeringen av ISO 14001. Metod: En kvalitativ flerfallstudie på två fallföretag med fokus på företagens subjektiva upplevelser kring ämnet har bedrivits. Dokumentgranskning samt intervjuer har legat till grund för en hermeneutisk narrativ tolkning där empirin har presenterats i form av berättelser. Slutsats: Kundkrav är enligt studien den dominerande drivkraften att implementera ISO 14001 för SMF. Implementering och upprätthållande av ISO 14001 visar sig vara utmanande på grund av internet motstånd och att standarden inte är optimal för företagens struktur, där ISO 14001:2015 inte har upplevts underlättande för denna problematik. Många positiva effekter kan konstateras som implikationer, men det går att diskutera om dessa väger tyngre än de försvårande faktorerna. I takt med att kundkraven på ISO 14001 ökar har dessa SMF inte mycket att säga till om vilket grundar vår slutsats att SMF kan uppleva ISO 14001 som ett nödvändigt ont. / Background:Implementing sustainability management tools for SMEs has been problematic according to earlier studies. Environmental Managemt System (EMS) is a popular tool where many Swedish SMEs is certified to the EMS-standard ISO 14001. The update of the standard ISO 14001:2015 included several new criteria for organizations to fulfill where they have a transition period of three years to update their certification. It is therefore relevant to study Swedish SMEs who recently updated their certification to let their own experiences come through. Purpose: This study aims to contribute with knowledge to how SMEs experience drivers, barriers and practical implications connected to the implementation of ISO 14001. Method: A qualitative multiple case study on two SMEs has been conducted with focus on the cases’ subjective perceptions. Document studies and interviews will provide a hermeneutic narrative interpretation where each case is presented as a narrative. Conclusion: Customer demands are according to the study the most significant driver for these SMEs to implements ISO 14001. The implementation and maintenance of ISO 14001 appears to be a challenge caused by internal resistance and the fact that the standard is not optimal for the structure of SMEs. We have not found indications that ISO 14001:2015 helps SMEs to tackle this problem. However, many positive implications have been found, although it is disputable if the positive aspects are larger than the barriers. As the customer demands are increasing, SMEs appear to have little to say which leads to the conclusion that ISO 14001 can be perceived y SMEs as a necessary pain.

Our research is based on data triangulation methodology by which we are going to answer the question with a combination of two elements: the design and development in combination with life cycle perspective according to ISO 14001:2015 and organization consider the life cycle perspective when they design and develop their products, in a modified form introducing many new aspects of life-cycle thinking. This Master’sthesis aims to discuss the Sustainability approach through the use of Environmental Management Standards (EMS), the results achieved by organizations that implement and certify those EMS, and a special focus on the current process of ISO 14001:2015 revision and the logic behind it. Revisiting the concept of Sustainability, the status of the International Organization for Standardization 14001, requirements that related to that life cycle perspective in ISO 14001:2015, eco-design, circular economy and its expected outcomes are discussed. The ISO 14001:2015 revision will have major impacts on the more than 300,000 worldwide certified organizations and on the many professionals that work with it. Analysis of the development of a sustainability portfolio within a globally-operating manufacturing company, we came different illustrate the kinds of life cycle work involved in dealing with activities and interests, connecting activities and interests into action-nets, performing life cycle practices, and spreading the life cycle idea. Finally, we discuss implications of life cycle work for research in the field of organization and management studies and questions related to the topic with quality engineers within the organization.

Text in English with summary and keywords in English and Afrikaans / The International Organization for Standardization - ISO 14001 environmental standard addresses facets of environmental performance. The implementation of ISO 14001:2015 is aligned with various risks and opportunities, the identification and addressing of which is key in the successful implementation of the ISO 14001:2015 certification. The Durban region is a pollution ‘hotspot’ within KwaZulu-Natal. Assessment of the opportunities and risks of ISO 14001:2015 implementation within the region is key as it can potentially assist with proactive mitigation of risks and the effective utilization of opportunities. The aim of the study is to understand SHERQ (Safety, Health, Environmental, Risk and Quality) managerial perspectives of opportunities and risks of ISO 14001:2015 implementation in Durban, KwaZulu-Natal. The following objectives were outlined: To identify ISO 14001 implementation opportunities and risks internationally and nationally by means of an extensive review of international as well as national literature sources, to generate an evaluation framework to assess SHERQ managerial perspectives of risks and opportunities of ISO 14001:2015 implementation within Durban and to analyse SHERQ managerial responses to the ISO 14001:2015 implementation risks and opportunities within the Durban region. The methods included identifying primary opportunities and risks in ISO 14001:2015 from the literature review through an evaluation framework, thereafter, presenting these in questionnaires distributed among SHERQ managers in Durban via email and LinkedIn. Of 62 questionnaires distributed, 42 participants responded. The respondent’s perspectives were assessed through SPSS identifying key risks and opportunities. Objective 1 was achieved through the literature review in which ISO 14001 implementation risks and opportunities were identified. Objective 2 was achieved by generating the evaluation framework which assimilated implementation risks and opportunities. Objective 3 was achieved through the analysis of the responses of respondents to ISO 14001:2015 implementation risks and opportunities. Study results showed that, in line with international reports, 57.2% of all respondents agreed that the maintenance costs of compliance to the standard are high and 76.2% of respondents shared the perspective that company resources are better managed. Respondents were more agreeable to positive statements, indicating opportunities outweighing the risks. Furthermore, despite the risks, there are opportunities from an industry perspective such as increased investor inputs and increased top management involvement. A follow up study is recommended in the Durban region addressing ISO 14001 implementation risks, opportunities, and their investment impacts in order to further hone in on the organizational implications of certification. From an academic standpoint, multiple studies have posited that ISO 14001:2015 implementation resulted in improved financial outcomes but are associated with high implementation costs and it is recommended that a critical cost versus profits analysis into ISO 14001:2015 implementation be undertaken in the Durban region. / Die Internasionale Organisasie vir Standaardisering se ISO 14001-omgewingstandaard spreek fasette van omgewingsprestasie aan. Die implementering van ISO 14001:2015 is gerig op verskeie risiko’s en geleenthede, en die identifisering en aanspreek hiervan staan sentraal tot die suksesvolle implementering van die ISO 14001:2015 - sertifisering. Die Durban-streek is ʼn besoedlingsbrandpunt in KwaZulu-Natal. Evaluering van die geleenthede en risiko’s van die implementering van ISO 14001:2015 binne die streek is van kardinale belang, aangesien dit moontlik kan help met die proaktiewe vermindering van risiko’s en die effektiewe benutting van geleenthede. Die doel van die studie is om SHERQ-bestuursperspektiewe van geleenthede en risiko’s van ISO 14001:2015-implementering in Durban, KwaZulu-Natal, te begryp. Die volgende doelwitte is uiteengesit: Om ISO 14001-implementeringsgeleenthede en risiko’s internasionaal en nasionaal te identifiseer deur middel van ʼn uitgebreide oorsig van internasionale sowel as identifiseer deur middel van ʼn uitgebreide oorsig van internasionale sowel as nasionale literatuurbronne; om ʼn evalueringsraamwerk te genereer om SHERQ-bestuursperspektiewe van geleenthede en risiko’s van die implementering van ISO 14001:2015 te evalueer, en om SHERQ-bestuursreaksies op die ISO 14001:2015-implementeringsrisiko’s en -geleenthede te ontleed. Die metodes het ingesluit die identifisering van primêre geleenthede en risiko’s in ISO 14001:2015 vanuit die literatuurbeoordeling deur middel van ʼn evalueringsraamwerk, waarna dit in vraelyste wat via e-pos en LinkedIn onder SHERQ-bestuurders in Durban versprei is, uiteengesit is. Van die 62 vraelyste wat versprei is, het 42 deelnemers geantwoord. Die perspektiewe van die respondente is beoordeel deur middel van SPSS se identifisering van die belangrikste risiko’s en geleenthede. Doelwit 1 is bereik deur middel van die literatuuroorsig waarin ISO 14001-implementeringsrisiko’s en -geleenthede geïdentifiseer is. Doelwit 2 is bereik deur die evalueringsraamwerk te genereer wat implementeringsrisiko’s en -geleenthede geassimileer het. Doelwit 3 is bereik deur die antwoorde van respondente op ISO 14001:2015 implementeringsrisiko’s en -geleenthede te ontleed. Studieresultate het getoon dat, in ooreenstemming met internasionale verslae, 57,2% van alle respondente dit eens was dat die onderhoudskoste van die nakoming van die standaard hoog is en dat 76,2% van die respondente die perspektief gedeel het dat bronne van die maatskappy beter bestuur word. Respondente het meer met positiewe stellings saamgestem, wat daarop dui dat geleenthede swaarder weeg as die risiko’s. Ten spyte van die risiko’s, is daar ook vanuit ʼn bedryfsperspektief geleenthede, soos verhoogde beleggersinsette en verbeterde hulpbronbestuur. ʼn Opvolgstudie word aanbeveel om ISO 14001-implementeringsrisiko’s en geleenthede en die beleggingsimpak daarvan aan te spreek. Vanuit ʼn akademiese oogpunt het veelvuldige studies aangevoer dat die implementering van ISO 14001:2015 verbeterde finansiële uitkomste tot gevolg het, maar dat dit met hoë implementeringskoste gepaard gaan, en dit word aanbeveel dat ʼn kritieke koste-versus-wins-analise in die implementering van ISO 14001:2015 in die Durban-streek onderneem word. / Environmental Sciences / M. Sc. (Environmental Management)