The European Union entered into force the Corporate Sustainability Reporting Directive (CSRD), which represents a comprehensive framework to enhance transparency and accountability in corporate sustainability reporting. The study focuses on the organisational change processes and attitudes activated in the companies by the implementation of mandatory sustainability reporting under the CSRD. The study aims to provide insights into the practical adoption of the CSRD from an organisational change perspective. While prior studies have concentrated on more isolated aspects of CSRD implementation, this paper offers a holistic outlook on the entirety of the change processes involved. To achieve the goal, nine semi-structured interviews were conducted with sustainability professionals representing various organisations that are obligated to report under the CSRD in 2025 and 2026. This study develops an analytical framework combining Corporate Social Responsibility theory and Organisational Change frameworks. The results indicate that the CSRD serves as a catalyst for organisational change in all companies, regardless of their prior reporting practices. In managing this change, companies have to integrate sustainability and market concerns into their strategies.

Change in today’s business environment may be seen as inevitable however in the absence of a generic and endemic Change Framework for Managing and Leading Change; South African businesses face a difficult task of surviving into the future unless they are able to find an Organisational Change Management Approach that will assist them in navigating the Organisational Change Landscape for the 21st Century. This study provides an exploratory approach to understanding the nature of Organisational Change Management in South Africa, by exploring the following key concepts: (1) An understanding of the nature of Organisational Change Management in South Africa (2) The Critical Success Factors needed for Organisational Change Management to succeed in South Africa (3) The provision of a practical Organisational Change Management Framework and Scorecard for the measurement of Organisational Change Management processes and initiatives (4) Recommendations towards a Organisational Change Management Scorecard The study which is largely qualitative in nature makes use of a multiple case study design methodology for the collection of empirical evidence as well as quantitative research data from a survey questionnaire to support the underlying constructs and research questions posed within the study. The use of data and methodological triangulation, namely research interviews, survey data, company and archival documentation as well as focus group discussion points has provided the research study with the necessary validity and reliability to support research results, findings and recommendations.This information should be utilized by Change Practitioners practicing organisational change within a rapidly transforming environment, where Mergers and Acquisitions are major force for change as it would help to provide the necessary change framework and change scorecard for the management and measurement of organisational change interventions. This study also highlights the Critical Success Factors for change by focusing on the Emotional side (Low impact) and Change Imperatives / Prerequisites (High impact) for the management of organisational change. In addition, the study also provides a first view of some change performance measures in the form of a Change Scorecard, which can be used to assess the overall impact of the current change intervention being implemented. / Graduate School for Business Leadership / DBL

Face aux pressions continues que subissent les systèmes de santé, de nombreuses réformes sont perpétuellement en cours pour améliorer le processus de soins et par conséquent, offrir des soins de qualité et accroître le niveau de santé des populations. Les réformes que connaissent actuellement les systèmes de santé visent à optimiser l’impact des services sur la santé de la population en introduisant le concept de la responsabilité populationnelle. Par ailleurs, il existe de plus en plus un consensus sur la nécessité d’établir une relation directe et durable entre les prestataires et la population des territoires desservies pour être en mesure de tenir compte des contextes personnels et sociaux des patients et de leurs familles et pour assurer la continuité des soins dans le temps et d’un service à l’autre. Cette thèse porte sur la Programmation régionale de services ambulatoires (PRSA) de Laval. Elle analyse cette programmation comme une solution innovatrice dans la mise en œuvre de la responsabilisation populationnelle des soins. La stratégie de recherche combine à la fois une revue intégrative de la littérature qui vise à analyser le bien-fondé de la PRSA; une étude quasi-expérimentale pour examiner ses effets; et enfin, une recherche synthétique de cas pour comprendre l’évolution de la PRSA et analyser l’institutionnalisation du changement dans les organisations de la santé. Dans le premier article, nous nous sommes employés à analyser le bien fondé c’est-à-dire la plausibilité des mécanismes causaux présumés. La PRSA est un modèle d’intégration régionale basée sur une approche populationnelle. La stratégie de réseaux intégrés de soins et de case management combinée avec une approche populationnelle telle que mise de l’avant par le PRSA sont trois éléments essentiels en faveur d’une responsabilité populationnelle des soins. À l’aide d’une revue intégrative de la littérature, nous avons démontré qu’il s’agit d’une programmation capable de consolider une intégration régionale en mettant de l’avant une approche populationnelle permettant de bien cibler les besoins des populations du territoire à desservir. Le deuxième article examine les effets populationnels de la PRSA en termes de réduction de la durée moyenne de séjour et de l’augmentation de la rétention régionale. Une approche quasi expérimentale a été utilisée. En ce qui concerne la durée moyenne de séjour, on n’observe aucune diminution pour l’asthme ni pour la démence. Par contre, il est plausible que l’implantation de la PRSA ait permis une diminution de la durée moyenne de séjour pour les maladies coronariennes, les MPOC, l’embolie pulmonaire et le cancer du sein. Pour la rétention régionale, aucun effet n’a été observé pour les MPOC, l’embolie pulmonaire et la démence. Une augmentation de la rétention régionale a été observée pour les maladies coronariennes, l’asthme et le cancer du sein. Cette augmentation pourrait être attribuée à la PRSA. Dans le troisième article, nous avons examiné les facteurs susceptibles d’expliquer l’évolution de la PRSA. En partant du point de vue des responsables de la programmation de la PRSA et les gestionnaires actuels de la programmation de services de la région de Laval, nous avons tenté de mieux cerner les facteurs qui ont provoqué la suspension du déploiement de la PRSA. Les résultats indiquent que les changements fréquents dans les structures dirigeantes du réseau de la santé ainsi que l’interférence de plusieurs autres réformes ont été un obstacle dans le maintien de la PRSA. Dans le contexte actuel des réformes en santé où l’approche de réseaux intégrés de soins et de responsabilité populationnelle sont mises de l’avant, les résultats de cette thèse apportent un éclairage certain sur l’opérationnalisation de ces orientations. / Due to the continuous pressures on the health systems, many reforms are perpetually implemented to improve care process and consequently the quality of care in order to increase public’s health level. The ultimate goal of this health system’s reform is to optimize the services impact on population’s health by introducing the populational responsibility concept; an approach based on the conviction that health is collective, therefore necessary to maintain and develop. In addition, there are more and more consensus on the necessity to establish a direct and durable relationship between care providers and communities. Thus, a way to be able to consider the patient’s personal and social contexts along with his family, and to ensure continuous care. This thesis, based on the Regional Programmation of ambulatory services (PRSA) of Laval, analyzes this program as an innovative solution concerning the introduction of populational approach in healthcare. The research strategy combines an integrated literature review, which analyses the pertinence of the PRSA; a quasi-experimental study, to examine its effects; and finally, a synthetic research that allows grasping the PRSA’s evolution and to analyze the institutionalization of change in healthcare organizations. In the first article, we analyse the pertinence of the PRSA’s model or, in other words, the plausibility of the causal relation that is presumed by this model. The PRSA is a regional model that combines integrated healthcare networks, case management and a populational approach to achieve populational responsibility. We showed, based on an integrated literature review, that this program has indeed the potential to secure a regional integration using a populational approach to well assess its population’s needs. The second article analyses the PRSA’s populational effects in terms of length of stay (LOS) and regional retention. A quasi-experimental design was used. For the length of stay, no decrease could be noted for asthma or dementia. On the other hand, the PRSA’s implementation may have contributed to decrease the LOS for heart disease, chronic obstructive pulmonary disease (COPD), pulmonary embolism and breast cancer. Concerning the regional retention of patients, no significant changes were seen for COPD, pulmonary embolism and dementia though effects were observed for heart disease, asthma and breast cancer. Finally, in the third article, we look at the reasons that lead PRSA’s suspension. Based on the PRSA’s manager and the current services programs managers in Laval, we tried to get a better understanding of the factors that delayed the PRSA’s implementation. The results indicate that the frequent healthcare system leading structures reorganizations and the interference of several other reforms in the past years were obstacles in the PRSA’s implementation. Considering the current context, in which health care system is going through several reforms and where the network approach and the populational responsibility are valued, the results of this thesis bring a valuable contribution to the comprehension and the implementation of these concepts.

There is a growing awareness of, and commitment to, Responsible Investment (RI) in the institutional investment markets internationally. RI is defined as the consideration of environmental, social and/or governance (ESG) issues in long-term oriented investment decision-making. As the role of ESG in determining investment risk and opportunity becomes more evident, and as ESG data becomes more available, RI is increasingly seen as an area of potential investment innovation. This thesis applies institutional, evolutionary and relational economic geography theories to examine this trend, exploring the mainstreaming of RI through novel empirical and conceptual research. This thesis examines the investment learning processes and information channels available in Western liberal market economies of the UK, US and Australia. It adopts economic geography knowledge and innovation frames towards answering the question: 'Now that ESG information is more widely available in the investment markets, why has this not catalysed a greater shift towards RI integration in mainstream investment decisions?'. Learning, language and leadership factors within the institutional investment industry are all argued to help answer this question. This research uses a mixed method approach, with analysis based on a survey of 154 investment professions, 97 semi-structured interviews and a case of RI innovation. This thesis develops a conceptual framework of the communication channels and information sources used in investors' innovation-decision-process, drawing attention to the importance of both social and asocial learning processes in generating and sharing knowledge about climate issues within investment markets. Following this, the thesis examines the role of 'local buzz' and 'global pipelines' in facilitating access to, and uptake of, ESG information. Levels of buzz and pipelines are found to vary in different financial centres, and are facilitated by formal and informal networking linked to RI groups. Importantly, then, this thesis finds that both spatial and relational proximity influence investors' access to ESG information and RI knowledge. The second half of this thesis examines whether and how RI information, knowledge and practice can be integrated into existing individual and organisational decision-making frameworks. It highlights the need to better translate RI information into investment-relevant language, and provides an example of how environmentally-driven stranded assets can be reframed as a version of sunk costs, contributing novel spatial-temporal theorisations of this concept. Through an illustration of RI decision-making by the investment consultant Mercer and the University of Sydney endowment fund, this thesis highlights that the capacity to integrate RI through the investment chain does exist. However, willingness to do so is found to be hindered by institutional and organisational path dependent norms, reduced only in some firms by seeing RI as an innovative area of competitive advantage from growing client demand. This thesis therefore finds that RI is being adopted in increasingly more mainstream investment firms, but this is not always fully integrated throughout the firm, and that uptake is geographically varied based on exposure to networks of information and knowledge sharing, and institutional, organisational and individual norms. Ultimately, this thesis therefore contributes towards understandings of the processes underpinning the mainstreaming of RI, but also contributes to broader economic geographies of investment, knowledge sharing and innovation.

Poussées par les changements majeurs de l’environnement de l’enseignement supérieur, les universités françaises se sont engagées dans un mouvement de modernisation de leur gestion. Ces changements, engendrés par de nombreux facteurs sociaux économiques et technologiques, ont amené des gouvernements successifs à entreprendre des réformes importantes pour faire face à ces évolutions. De nombreuses publications scientifiques anglo-saxonnes et françaises soutiennent que le prix à payer pour les améliorations apportées par ces réformes est très élevé, dénaturant parfois l’idée de base de l’institution universitaire. Ainsi, la présente recherche s’inscrit dans une thématique qui se trouve au cœur des débats publics et scientifiques suscités par l’évolution de la gouvernance des universités en France. Notre recherche vise à répondre à la question de la nature de l’impact du « managérialisme » croissant sur l’identité universitaire. L’importation d’outils et de concepts développés dans la sphère du privé, permet-elle de meilleures efficacité et efficience des organisations universitaires sans toucher fondamentalement à la nature de celles-ci ? Ou à l’inverse, l’identité universitaire, vue comme un ensemble complexe de valeurs, de missions, de modes opératoires, est modifiée par la « modernisation de la gestion » ?La recherche s’appuie sur une étude approfondie du cas de trois universités françaises à périmètre disciplinaire différencié : université pluridisciplinaire, université scientifique et université de lettres et sciences sociales. L’analyse thématique de contenu du discours des universitaires révèle une modification identitaire importante due aux différents facteurs. Notre objectif est d’étudier dans quelles mesures cette modification est imputée au managérialisme. Notre recherche met en évidence des tensions entre les normes, les valeurs et les pratiques traditionnels de l’université française et les objectifs de nouvelle structure institutionnelle et le nouveau management émergeants. / Driven by major changes in the higher education environment, French universities have engaged themselves in a comprehensive process of management modernization. In parallel, governments have undertaken number of reforms to face up important socio-economic and technological evolutions. These reforms aroused a vague of criticism in English and French scientific literature, stating namely, that the price to pay for the improvements proposed by these reforms is very high, sometimes even distorting the basic idea of what is university.Thus, the present research is part of the scientific and public debates incited by the changes in the governance of universities in France. It aims to analyse the nature of the impact of growing “managerialism” on the university identity. Does the introduction of private sector management tools and concepts allow improved efficiency and effectiveness of universities without altering its fundamental nature? Or, on the contrary, this “modernisation of management” transforms the university identity, which is a complex set of values, missions, operating mode… To answer these questions the research proposes a multiple case study of three French public universities with diverse academic profiles: multidisciplinary, scientific and social sciences universities. The contents analysis of the interviewed academics’ discourse reveals important identity modification due to different factors. Our aim is to see in what extent this modification is attributed to managerialism. In so doing, our research exposes number of tensions between traditional norms, values and practices, on the one hand, and the objectives of the emerging formal institutional structure and management, on the other hand.

Det offentliga Sverige digitaliseras i en snabb takt och om fördelarna med den tekniska utvecklingen ska kunna tas tillvara krävs det tillgång till ett antal grundläggande funktioner. En viktig grundfunktion är möjligheten att på ett säkert sätt kunna identifiera användare av e-tjänster och att kunna kontrollera att elektroniskt underskrivna handlingar är äkta. En nödvändig del av den grundläggande infrastrukturen för såväl e-förvaltning som för kommersiella aktörer är därmed elegitimering och e-underskrift. Den här studien syftar till att utforska processen för hantering av hyreskontrakt hos Uppsala kommun. För att utforska den här processen utgår studien från tre frågeställningar – (1) hur processen ser ut idag, (2) hur processen kan förbättras, samt (3) hur den förbättringen kan implementeras i organisationen. De problem som finns i processen idag är att processen är väldigt papperstung. Anledningen till att processen är papperstung är den stora mängden hyreskontrakt som hanteras. Hyreskontrakten hanteras i flera olika steg och de ska undertecknas i skrift av flera olika personer på flera olika exemplar. Teorin i den här studien är uppbyggt främst från kvalitetsteknikens egna teorier och modeller, men även från andra områden, såsom digitalisering. Kvalitetsteknikens teorier och modeller användes som en grund till förbättringsarbetet där digitaliseringen kom in och användes för att stärka upp förbättringen av det specifika fokusområdet. De metoder som användes vid datainsamlingen var främst intervjuer. De genomfördes i form av ostrukturerade intervjuer. Vid datainsamlingen gjordes även en insamling av kvantitativa data. Dataanalysen gjordes med hjälp av ett fiskbensdiagram där huvudkategorierna utgick från de olika typer av slöseri som Lean-konceptet använder. För att analysera de identifierade problemen i fiskbensdiagrammet ännu mer användes ”fem varför?” för att hitta rotorsakerna till problemen. Resultatet visade att den dåvarande processen var väldigt omfattande med alla dess steg samt komplicerad då hyreskontrakten skulle skickas mellan både interna och externa parter. Resultatet visar även att grundorsaken till majoriteten av problemen berodde på att Uppsala kommun inte har digitala funktioner som kan hantera underskrifter av hyreskontrakten. Slutsatsen av den här studien är att genom en digitalisering av processen skulle stora förbättringar kunna göras. Antal steg i processen skulle minska och hanteringen av varje avtal skulle bli enklare då processen skulle slippa hantering av papper. / Public Sweden is digitised at a rapid pace and if the benefits of technological development would be utilised, access to a number of basic functions is required. An important base is the possibility that in an appropriate way identify users of e-services and to verify that acts have electronic signatures. Electronic identification and e-signatures are a necessary infrastructure for both e-administration and commercial actors. This study leads up to explore the process for administration of rental agreements at Uppsala kommun. To be able to explore this process, the study is based on three question formulations - (1) how the process is working today, (2) how the process can be improved and (3) how the improvement can be implemented in the organisation. The current problem with the process is that it is mainly based on paper. The reason for that is the big amount of rental agreements being handled. The rental agreements are handled in many different steps and need to be manually signed by many different persons in many copies. This study is based on various theories and models from the Quality Technology, and also from the digitalisation area. The theories and models from the Quality Technology was used as a base for the work of improvements, where the digitalisation was used as a complement to strengthen the improvement of the specific area. The methods that have been used for the data collection were foremost interviews. They were made in an unstructured form. Through the data collection, quantitative data were also collected. The analyse of data was made through a fishbone diagram where the main categories were originated from the different kinds of waste from the Lean concept. To further analyse the identified problems in the fishbone diagram, the method 5 Whys were used to find the root cause of the problem. The result showed that the former process was extensive containing a lot of steps and also complicated because the rental agreements were distributed between internal and external parts. The result also shows that the main cause of the majority of the problems was caused by the fact that Uppsala kommun does not have digital functions that can handle signatures of the rental agreements. The conclusion of the study is that big improvements can be done if a digitalisation of the process would be done. The number of steps in the process would be reduced and the handling of every agreement would be easier if the process got rid of all papers.

The thesis describes and analyses a long-term transformative change program conducted at ICI (Australia) Botany Site between the years 1987 - 1997. The change program is unusual in that, after a massive and destructive confrontation between management and the unions, a new collaborative approach to change was developed which led to significant organisational renewal. Change interventions developed in the program have diffused through Australian industry over the decade. The program is analysed within the framework of a theoretical model which describes a path taken towards achieving a capable organisation which can sustain productive performance. The thesis uses evidence from the case to investigate issues of management style, governance, flexibility, 'bundled interventions', productivity, work organisation, downsizing, reward systems, skills acquisition and self-managed teams. A theoretical model of organisational change is developed which suggests how the treatment of these contingencies can lead to organisational capability.

This thesis critically analyses the definitions of strategy within the management control literature, the relationship between resource-based view of strategy and the balanced scorecard, as well as the impact of these on manager's perceived performance. Contingency theory has been used as the overall framework for this thesis. The thesis discusses the interaction between changes in management control systems and organisational changes through the use of the Laughlin framework and the three mechanisms of institutional isomorphic suggested by DiMaggio and Powell.

Grundskolan, som är en obligatorisk och viktig kommunal verksamhet, utgör ett exempel på då det är svårt att uppskatta reella resultatmått för att mäta och jämföra effektivitet, t ex till följd av reformer. Denna avhandling belyser utvecklingen av modeller för effektivitetsmätning inom ramen för en reform inom den offentliga sektorn, den s k stads-delsnämndsreformen (SDN-reformen) i Stockholms stad 1997. En grundläggande fråga för de ekonomiska vetenskaperna gäller utveck-ling av metoder för att bedöma effektivitet i olika verksamheter. I denna avhandling är effektivitetsbegreppet centralt. För att mäta effekter krävs mått som anger värdet av det som presterats i förhållande till värdet av de förbrukade resurserna. Möjligheterna att göra effektivitetsmätningar varierar mellan olika verksamheter. Det är svårt att mäta effektivitet hos många offentliga verksamheter och därmed att göra bra bedömningar av deras utveckling. Främst ligger svårigheten i att få goda och jämförbara mått på resultaten av en viss verksamhet. Mot bakgrund av de senare decenniernas reformering av den offentliga sektorn finns ett stort behov av modeller för att bedöma i vilken utsträckning dessa reformer lett till en ökad effektivitet. I studien undersöks effektivitetsförändringar i Stockholms stads grund-skolor i samband med SDN-reformen genom att mäta och beskriva effektivitet med hjälp av flera olika metoder. Tillvägagångssättet innebär att jämföra resultaten från metoderna och studera i vilken grad de pekar åt samma håll. Motivet är att belysa i vilken utsträckning resultaten ger samstämmighet. Då resultaten inte pekar åt samma håll analyseras tänkbara orsaker. En slutsats gällande den troliga effektivitetsför-ändringen ges. Avslutningsvis görs ett försök att med hjälp av SDN-reformen förklara denna utveckling. / <p>Sammanfattning på engelska med titeln: Effectiveness in compulsory school education following a district council reform. Diss. Stockholm : Handelshögskolan, 2003</p>

In business development, a wide range of ideas and conceptual tools are employed to facilitate understanding and change. Graphical models are commonly used to express and communicate the views of people involved. However, without knowledge of what business modelling means for business development, the efforts can easily be hindered instead of supported. This thesis contributes new insights relevant both for professionals involved in business development, and for researchers exploring information and business. It comprises eleven distinctive chapters, seven of which have been previously published in conference proceedings and edited books. In addition to introduction and integration chapters, the thesis comprises four main parts that deals with theoretical structuring, empirical description, frame development, and frame application, respectively. In the part on theoretical structuring, a conceptual framework of the use of business models in development work is developed. Based on theories of signs, learning, and knowledge paradigms, the framework characterises different model artefacts, model activities, and model assumptions. For the part on empirical description, two cases of business development and the use of graphical models are provided. The first case addresses concerns and challenges for process owners at Ericsson Radio, and the second deals with dilemmas that influence the work on process orientation and business descriptions at Sweden Post. In the third part of the thesis, frame development, a set of business frames in the form of modelling perspectives are elaborated. Three specific frames – value, process, and concept – are detailed in conjunction with three critical areas of exploration within a business: strategy solutions, operations solutions, and information solutions. For the part on frame application, the elaborated set of business frames is used in eleven cases of business analysis in order to explore framing challenges in practice. For overall conclusions, the meaning of business modelling for business development is characterised in four ways: First, it means versatility, in that not only different model artefacts, but also different model activities and model assumptions influence the development work. Second, it means depth-seeing, in that the frames together give extra dimensions to the framing of business. Third, it means delimitation, in that the modelling frames not only comprise specific perspectives on the business, but also imply more or less explicit ideas on what to include and exclude. Finally, business modelling means dual dependencies, in that the models are seen as reliant both on the business itself, and on the people producing and using the models. Table of contents: INTRODUCTION   1. Business Modelling for Business Development PART I: THEORETICAL STRUCTURING   2. The Role of Business Models in Development Work PART II: EMPIRICAL DESCRIPTION   3. Process Ownership in a Rapid Growth Situation  4. Sweden Post’s Exploration of Processes and Descriptions PART III: FRAME DEVELOPMENT   5. Using Business Models in Process Orientation  6. Value Modelling for Exploring Strategy Solutions  7. Process Modelling for Exploring Operations Solutions  8. Concept Modelling for Exploring Information Solutions PART IV: FRAME APPLICATION   9. Challenges in 11 Cases of Business Analysis INTEGRATION   10. What Business Modelling Means for Business Development  11. Implications and Reflections / <p>Diss. Stockholm : Handelshögskolan, 2005</p>