Syfte: Studiens syfte är att ge företag ökad förståelse för hur arbete mot minskad miljöpåverkan även kan vara förenligt med ökade finansiella intäkter. Metod: Vi använder oss av ett intressentbaserat angreppsätt för att besvara studiens frågeställning, där företags benägenhet att aktivt arbeta med miljöledning utgår från de krav som ställs av dess olika intressenter. Genom att anpassa sig efter dessa krav mot förbättrad miljöpåverkan, kan lönsamma relationer och konkurrenskraftiga förmågor skapas. Teorier inom stakeholder theory, enlightened shareholder theory, innovationsförmåga och proaktiva arbetsmetoder har lagt grunden till denna förståelse. Empirisk data har samlats in via semistrukturerade intervjuer hos tre företag som idag är ISO 14001 certifierade. Med hjälp av en deduktiv arbetsmetodik, har logiska slutsatser härletts från de likheter och skillnader som uppstår mellan teori och empiri. Slutsatser: Studiens frågeställning som vi ämnar besvara har formulerats enligt följande; Hur påverkas företags finansiella intäkter av ISO 14001 certifiering? Vårt bidrag till frågan visar stöd att det inte finns något enhälligt svar att ge, då företag som idag arbetar mot dessa miljökrav både har upplevt certifikatet som något möjliggörande, men också som något restriktivt, till att öka finansiella intäkter. / Purpose: The purpose of this study is to give companies a greater understanding for how work towards reducing environmental impact, also can be compatible with increased financial income. Method: We use a stakeholder based approaches to answer the study question, where the company's willingness to actively work with environmental management is based on the requirements of its various stakeholders. By adapting to these requirements towards improved environmental impact, profitable relationships and competitive abilities can be created. Theories in stakeholder theory, enlightened shareholder theory, innovation and proactive practices have laid the foundation for this understanding. Empirical data was collected through semi-structured interviews with three companies which today are ISO 14001 certified. By using a deductive methodology, logical conclusions was derived from the similarities and differences that arise between theory and empiricism. Conclusions:The study's issue that we intend to answer is formulated as follows; How is companies financial income affected due to ISO 14001 certification? Our contribution supports that there is no unanimous answer here to give, since the companies currently working with environmental requirements both have experienced the certificate as something that enables, but also restrains, increases in financial revenue.

L'objectif du principe de gouvernance d'entreprise de l'OCDE défini des recommandations en matière d'organisation et de transparence des entreprises afin d'obtenir le meilleur équilibre entre le surveillance, l'efficacité de la direction et la participation des parties prenantes. Aujourd'hui, ce principe est un ligne directrice essentielle pour gagner la confiance des investisseurs et constitue le standard minimum de la gestion des entreprises. L'efficacité de ce principe est non seulement dépend de la politique, l'économie et la connaissance des législation, mais aussi, dépend d'application des loi en Thaïlande, en France et en Chine. Notre étudie analyser les différences qui amènera pour créer une connaissance qui peut permettre l'adaptation d'un nouveau système de gestion d'entreprise afin d'améliorer le meilleur développement d'économique durable. / The principe of corporate governance of the OECD define recommendations for the organization and transparency of companies to obtain the best balance between the surveillance, the effective of leadership and the participation of stakeholder. Today, this principe is a guideline essential to gain the confidence of investors and its the minimum standard of corporate governance. However, the effectiveness of this principle depend on the politics, the economy and the legislation. And the varies according in Thailand, in France and in China. The study of these differences will lead then to create knowledge that may enable the adaptation of a new business management for better sustainable economy development in each country.

Floods in The Czech Republic more often damage private property. Majority of such damages is caused by water stream itself. There are also situations, where damages are caused in case of dereliction, infringement or violation of statutory duty. The Czech legislature defines legal instrument - Compensation for Damage. This work examines how this instrument is used in cases of flood damages, where someone is guilty. We examine legal (court) processes for Compensation for Damage by an application of IAD Framework and Stakeholder Analysis. Results are as follows. The examined legal instrument is seldom used. In the conclusion there are discussed possible grounds of these research results and steps/provision for more frequent application of Compensation for Damage in consequence of floods.

Renewable energy lies in the center of the debate on climate change. In order to achieve the energy transition, to reduce greenhouse gas emissions and to terminate our reliance on fossil fuels, wind energy is one of the world’s biggest bets. However, wind power plants are frequently contested at the local level, where they create discussions regarding fairness as benefits and burdens seem not always to be equally distributed. To better understand ‘energy justice’ in the era of renewable energy, our research qualitatively explores the perceptions of relevant involved stakeholders around wind energy projects in three locations in Germany and Sweden. Our findings add evidence and confirm many previous implications from the growing literature of public acceptance and energy justice. In addition, we highlight the importance of distributive, procedural and recognitional justice, as well as paradoxes arising from wind energy projects such as envy, the transformation of nature and the interpretation of citizens’ duties. The study furthermore sustains the faced complexities on the path towards an energy-just world.

The tool for including local actors in development collaboration projects is called ownership and it is defined in the Paris Declaration on Aid Effectiveness. However, researchers have detected flaws with the definition and implementation of ownership. Some also argue that gender equality and the empowerment of women are neglected aspects in the Paris Declaration and that they are not emphasised enough in the aid effectiveness dialogue. The objective of this study is to examine the perspectives and experiences of stakeholders about the meaning and implementation of ownership on different operating levels through a gendered lens. Additionally, in order to be able to investigate how these matters are interpreted and implemented in practice and affecting beneficiaries, two development collaboration projects on Bussi island, Uganda, were selected for this case study. The main objective was to gain a deeper understanding of the perspectives of the informants, and not to generalize. That is the reason why this is a qualitative case study where the information is based on words and not on numbers. Semi-structured interviews were used for the data collection. Informants form Erikshjälpen, a local organization called RODA and beneficiaries living on Bussi Island were interviewed as representatives for the different operating levels. The conclusion is that the critique provided by previous research can in some aspects be applied to the case of this study. There are no specific strategies on ownership or gender equal ownership by either Erikshjälpen or RODA. There are conflicting perspectives on what the term “ownership” actually means by all informants from the different operating levels. There are also coherent perspectives regarding the importance of ownership and gender equality on all levels, and participation is a key word used by all the informants. However, since a strategy is missing, there is no tool for examining if participation actually can be used to claim that successful ownership and gender equal ownership has been implemented. If a strategy were to be created, it should include a definition of ownership, a plan for gender equal ownership, and agreed upon indicators for measuring both phenomena.

Abstract This paper presents the thesis that, in certain circumstances and despite the dichotomous nature of capitalism, economic self-interest, or profit, may be reconciled to ethical business practice. These circumstances require that: i) a business enterprise be conducted outside of a traditional business model, in what will be referred to as a stakeholder model of business; ii) this stakeholder model must be grounded in a Rawlsian conception of contractualism, where all players are ‘free, equal, rational and reasonable’, with the emphasis on reasonableness; and where, iii) matters of Aristotelean character are the currency for determining reasonableness and the degree to which players are able to agree, or at least not reject, a particular course of action.

The issues surrounding sustainability continues to be at the forefront of the human agenda and firms are increasingly being held accountable by their stakeholders to assist in bringing about sustainability. Despite this, there is a tension surrounding the role of firms and the benefits implementing sustainability practices and policies has for these actors. On the one hand, being sustainable underpinned by a strong CSR-oriented governance board with the right compositional factors results in superior firm performance. On the other hand, sustainability is suggested to increase costs and reduced competitiveness thereby reducing firm performance. These contrasting results supported by mixed scholarly findings concerning different mediating factors influencing the overarching relationship creates a confusion gap that warrants this current study. As such, the study’s purpose is to investigate the relationship between two distinct yet interrelated relationships, the impact of board of directors’ composition on CSR performance measured by ESG scores and the impact of CSR performance on firm performance so as to contribute to the debate on these notion that continues to plague academia and the pragmatic world. This study is realized through a quantitative archival-longitudinal study design underpinned by metaphysical assumptions. Regression analyses using panel data on a sample of 123 listed companies headquartered in the Nordic Countries for the period 2010-2018 is undertaken to analyze the potential relation between CSR performance and five board composition factors, specially the gender diversity, independence, size, frequency of meetings and the presence of CSR committee. The association between CSR performance and firm performance is investigated in a similar way. Under rigorous statistical testing and analysis, the results indicate that there potentially is a relation between board composition and firms’ ESG performance. The results derived from the relationship between CSR and firm performance is inconsistent and cannot be fully accepted. This study contributes theoretically to CSR, corporate governance and finance literature by expanding upon how these three notions are linked in light of the sustainability trend that is gripping modern society. Socially, this research is useful for providing empirical evidence on the value of strong governance structures so as to foster sustainability and encourage debate on its value. Pragmatically, our study suggests what board composition factors are most conducive for supporting CSR that may assist firms’ corporate governance structuring and focus.

Nos últimos anos, as questões relacionadas à problemática ambiental multiplicaram sua presença na agenda do setor empresarial. Mais recentemente, observa-se o aumento do interesse das empresas pela água, recurso natural indispensável para a manutenção do equilíbrio dos ecossistemas e das atividades socioeconômicas humanas. Diante da ampliação da pressão sobre seu uso, resultado do crescimento populacional e incremento dos padrões atuais de produção e consumo, diferentes ferramentas têm sido desenvolvidas para contribuir para que o uso da água se torne mais racional e sustentável. Uma delas é a Pegada Hídrica (PH), um indicador de consumo direto e indireto da água utilizada durante a produção de bens ou serviços. A PH está relacionada com a pressão causada aos recursos hídricos pelas atividades humanas e classifica a água usada nesses processos e atividades de acordo com sua origem e impacto. Sua utilização pelo setor empresarial tem sido cada vez mais frequente. Tendo como base este contexto, este trabalho busca compreender quais são os principais motivos que tem levado as empresas a utilizarem a PH. Esta Tese, de caráter interdisciplinar, utiliza como referenciais teóricos a Teoria da Modernização Ecológica (TME), a Teoria dos Stakeholders (TS) e elementos da Nova Sociologia Econômica (NSE). Para alcançar o objetivo proposto, foram utilizados três procedimentos metodológicos: a) levantamento documental; b) revisão bibliográfica sistemática; c) estudos de caso. Os motivos que justificam a utilização da PH extraídos dos documentos analisados na revisão bibliográfica sistemática foram sistematizados e agrupados em quatro categorias que podem ser relacionadas com os referenciais teóricos utilizados. Os resultados obtidos na pesquisa indicaram que os motivos que têm levado as empresas a utilizarem a Pegada Hídrica são: 1) vantagens do método, já que permite uma visão detalhada do consumo de água em toda a cadeia produtiva (TME); 2) comunicação com stakeholders, pois reconhecem que é necessário avaliar o consumo da água em toda a sua cadeia, para atender as demandas dos diferentes stakeholders internos e externos e melhorar sua comunicação com eles (TS; NSE); 3) porque a PH pode colaborar na identificação de riscos associados à água, o que permite agir com certa antecipação a futuras regulações e contestações dos diferentes stakeholders (NSE); 4) porque os resultados dos estudos de PH podem fornecer informações que colabore na tomada de decisão para reduzir o consumo de água, estabelecer parcerias e cooperação entre os diferentes setores da sociedade (TME). Entre os motivos apontados, os mais frequentes são aqueles relacionados com as vantagens do método, o que permite uma compreensão mais ampla da pressão e impactos à água causados pelas atividades das empresas. Entretanto, considerando que sua utilização pelo setor empresarial é muito recente, pesquisas futuras necessitam ser realizadas para acompanhar a evolução das ações e do comportamento das empresas sobre a temática da água. Nesse sentido, torna-se cada vez mais urgente uma reflexão sobre a necessidade de que os limites físicos existentes e a capacidade de suporte dos ecossistemas orientem a organização das sociedades. / In recent years, several environmental issues have multiplied their presence in the corporate sectors agenda. More recently, an increased interest is observed among companies on the topic of water, an essential natural resource for the maintenance of ecosystems equilibrium and human socio-economic activities. To face the increasing pressure over the resource, resulting from the combination of population growth and changing consumption patterns, several tools have been developed. Their goal is to make corporate water consumption more rational and sustainable. One of these tools is the Water Footprint (WF), an indicator of direct and indirect water consumption in the production of goods and services. The water footprint quantifies and assesses the pressure from human activities on water resources. It classifies water resources according to their source and potential impact. Its use by the private sector is increasingly frequent. Against this context, this work aims at understanding the main reasons for companies adoption of the WF Assessment. This thesis, embracing a multidisciplinary approach, makes use of three theoretical frameworks: the Ecological Modernization Theory (EMT), Stakeholder theory (ST) and elements of the New Economic Sociology (NES). To this end, three different methodologies where used: a) document research; b) systematic literature research; c) case studies. The stated reasons for using the WF found in the literature research where classified into four categories that may be related to the theoretical frameworks presented. The results from this research identified as the main reasons under private sectors adoption of the WF. The first reason could be called advantages of this methodology, since it allows for a detailed analysis of water consumption in the supply chain, which can be analyzed using the EMT. A second reason would be related to the communication with the stakeholders. Companies recognize the need for addressing water consumption over their whole supply chain in order to meet the demands of different stakeholders and improve their communications with them. This recognition is explained by the ST and NES. Thirdly, risk assessment was is another important argument. WF assessment may help to address water-related risks, allowing them to anticipate the introduction of new regulations or contestation from different stakeholders. NES allows us to understand this reason. Lastly, companies include informed decision-making as another adoption reason. WF may be used for establishing goals and priorities for lower water consumption rates, identifying key partners and working together with key sectors of society. Ecological modernization theory contributes to explain this effect. The most frequent reasons mentioned were those related to the advantages of the methodology, arguing that the WF provides a broader understanding of pressure resulting from corporate activities. Nevertheless, considering the recent adoption by the private sector of this method, it would be important to re-evaluate the relation between water and the private sector, and with the WF in particular. In this sense, it is increasingly necessary that environmental limits and ecosystems carrying capacity guide societal organization.

Com o desenvolvimento do mercado nacional de cruzeiros marítimos, a partir dos anos 2000, o número de cruzeiristas passou a crescer ano a ano até o final da primeira década. Entretanto, esse mercado tem declinado nos últimos anos, tendo a infraestrutura de cruzeiros como um dos fatores que justificam essa queda. Em contrapartida, neste mesmo período, o Brasil se destacou pelos investimentos na área de infraestrutura, dentre elas a estrutura dos portos brasileiros. A falta de estudos sobre o tema dos cruzeiros marítimos e a baixa expectativa sobre o desenvolvimento do setor, criaram um cenário de incertezas e controvérsias sobre o desenvolvimento de sua infraestrutura para os próximos anos. Neste contexto, o estudo visou analisar quais as perspectivas de desenvolvimento da infraestrutura de cruzeiros marítimos no Brasil, baseando-se na investigação suas características, na participação dos stakeholders-chave indicadores de poder, influência e interesse e na discussão de estratégias para o seu desenvolvimento. Esta pesquisa caracteriza-se como qualitativo de natureza descritiva e exploratória, baseando-se na revisão de literatura e na investigação documental. Utilizou-se a entrevista semiestruturada e a amostragem snowball como técnica de coleta de dados. A análise e tratamento dos dados tiveram como princípios a triangulação de dados e a análise de stakeholders. Identificaram-se como stakeholders-chave no processo de desenvolvimento da infraestrutura de cruzeiros brasileira: as armadoras (companhias) de cruzeiros, os investidores privados, a Secretaria de Portos, o Ministério do Turismo e as associações CLIA-Abremar e Brasilcruise. A burocracia e a legislação brasileira apresentam-se como elementos que impedem o desenvolvimento da infraestrutura de cruzeiros, devido à grande variedade de stakeholders envolvidos, em diferentes esferas e competências de atuação, tornando o setor uma estrutura organizacional complexa, lenta e burocrática, revertida em elevados custos operacionais e em grandes barreiras na retomada do crescimento do setor. O segmento de cruzeiros, por sua vez, exige que todas as ações sejam feitas em conjunto e de maneira articulada com os interesses dos stakeholders envolvidos. Apesar disso, apresentam-se expectativas positivas diante da chegada de novos navios ao mercado brasileiro, a partir de 2020, enquanto o seu atual declínio encontra-se principalmente baseado na baixa competitividade do país em relação aos novos destinos emergentes, como Austrália, Nova Zelândia, Cuba e China. Por fim, concluiu-se que a atividade tem nas parceiras parcerias público-privadas um caminho promissor, necessitando de ações integradas entre armadoras, investidores privados, associações e o poder público para o seu pleno desenvolvimento / With the development of the market of sea cruises, mainly from the 2000s, the number of cruise passengers began to grow until the end of the first decade. However, this market has declined in the recent years and the cruise infrastructure is a factor that justify this fall. In contrast, during the same period, Brazil was highlighted by investments in infrastructure, such as the structure of Brazilian ports. The lack of studies on cruises and the low expectations about the industry development created a scenario of uncertainty and controversy about the development of cruise infrastructure in the coming years. In this context, the study aims to analyze what are the perspectives of cruise infrastructure development in Brazil, based on the research of its characteristics, key-stakeholders participation power, influence and interest indicators and discussion of strategies for its development. This qualitative research is also descriptive and exploratory, based on the literature review and documentary research, using semi-structured interviews and snowball sampling as data collection technique. The analysis and processing of the data had the principles of triangulation data and stakeholders analysis. In the process of cruise infrastructure development have been identified as key-stakeholders: cruise lines, private investors, Ports Secretariat, Tourism Ministry and associations CLIA-Abremar and Brasilcruise. The bureaucracy and the Brazilian legislation are presented as elements that prevent the development of cruise infrastructure due to the wide range of stakeholders involved, in different areas and kills, making the industry a complex, slow and bureaucratic organizational structure, converted in high operating costs and high barriers in reactivating the sector\'s growth. Cruise industry, in turn, requires that all actions are made together and meshing with the interests of the stakeholders involved. On the other hand, there are positive expectations about the arrival of new ships to the Brazilian market from 2020, while its current decline is based on the low competitiveness of the country in relation to new emerging destinations such as Australia, New Zealand, Cuba and China. In addition, cruise infrastructure has public-private partnerships as a promising path, requiring actions between cruise lines, private investors and local government

Este trabalho teve como objetivo geral: entender como as priorizações dadas aosstakeholders e o engajamento com mesmos podem refletir na presença de indicadores de sustentabilidade das organizações mineradoras no Brasil. Os objetivos específicos foram: revelar quem são osstakeholders priorizados e o por quê; e perceber qual a importância tem o engajamento com as partes interessadas na busca pelo desenvolvimento sustentável das mineradoras. Na fundamentação teórica foram abordados os principais conceitos da teoria de stakeholders, desenvolvimento sustentável, modelos e indicadores para mensurar o desenvolvimento sustentável e influenciadores do desempenho socioambiental. Dois estudos de casos foram realizados, tendo como fontes de dados: entrevistas em profundidade, relatórios oficiais, observação direta e a literatura. Os dados foram tratados conforme técnicas de análise de conteúdo e puderam evidenciar a priorização dada às comunidades locais e colaboradores. Todas as fontes de dados apresentaram indícios do tratamento diferenciado desses dois grupos de stakehoders. Os impactos causados às comunidades e colaboradores juntamente com o posicionamento estratégico e a necessidade de legitimidade para operar parecem ser os grandes impulsionadores da priorização apresentada. O engajamento com os grupos de partes interessadas ocorre desde o planejamento inicial das operações até o fechamento da mina. O contato permite o compartilhamento de boas práticas, o que pode contribuir para o desenvolvimento sustentável das mineradoras e grupos envolvidos. As empresas assumem responsabilidades perante os stakeholderse garantem ações que evidenciem os compromissos, inclusive o monitoramento das questões consideradas importantes por grupos salientes. Assim, os indicadores presentes refletem a priorização dada às comunidades e colaboradores bem como o engajamento contínuo com os mesmos. Os resultados podem contribuir com literatura ao apresentar novas formas de priorizar os stakeholders diferentes daquelas já consagradas na teoria. Isso sugere uma discussão da efetividade dos antigos modelos de priorização nos variados tipos de indústrias. Quanto à contribuição gerencial, o setor de mineração poderá encontrar subsídio para melhorar o relacionamento com os stakeholders em busca pelo desenvolvimento sustentável, algo essencial para perenidade desse setor cuja importância é significativa para a economia brasileira / The objective of this study was to understand how the prioritizations given to stakeholders and the engagement with them can reflect the presence of sustainability indicators of mining organizations in Brazil. The specific objectives were: to reveal who are the prioritized stakeholders and why; realize the importance of engagement with stakeholders for the sustainable development of mining companies.Inthe backgroud, the main concepts of stakeholder theory, sustainable development, models and indicators to measure sustainable development and influencers of social and environmental performance were addressed. Two case studies were carried out, having as data-base: interviews, official reports, direct observation and the literature. The data were treated according to content analysis techniques and showed the prioritization given to the local communities and employees. All data sources showed evidence of differential treatment to these two groupsofstakehoders. The impacts caused to communities and employees, the strategic of the companies and the need for legitimacy to operate are the main drivers of the prioritization presented. Engagement with stakeholder groups occurs since the initial planning of operations to the closure of the mine. The contact allows the sharing of good practices, which can contribute to the sustainable development of the mining companies and groups involved. The companies assume responsibilities to the stakeholders and guarantee actions that evidence the commitments, including the measurement of issues considered important by salient groups. Thus, the present indicators reflect the prioritization given to the communities and employees as well as the continuous engagement with them. The results can contribute to literature by presenting new ways of prioritizing stakeholders different from those already established in theory. These are suggests for a discussion about the effectiveness of the established prioritization models in the various types of industries. Regarding the managerial contribution, the mining sector can find support to improve the relationship with the stakeholders for the sustainable development, that is essential for the continuity of this sector which has significant importance for the Brazilianeconomy.