Most theories that attempt to describe the relationship between corporate sustainability strategies and a company’s triple bottom line also make the assumption that there is insufficient evidence to produce generalizable conclusions. This study contributes to the overall body of knowledge, as there is a lack of significant generalizable knowledge on corporate sustainability strategies and a company’s triple bottom line. To provide a methodologically more rigorous review, we performed a meta-analysis on 18 scholarly articles from top-tier academic journals containing 64 experimental treatments that measured an observed (not self-reported) behavioural outcome, which yielded a sample size of 23,871 observations. Most studies combined multiple treatments, which preclude definitive conclusions on the most effective treatments. The findings suggest that there is a positive medium to strong relationship between sustainability-oriented strategies, for both reactive and proactive behaviours (Dyllick et al., 1997; Gminder et al., 2002), and a company’s “triple bottom line.” Furthermore, regardless of the firm type (e.g., multinational corporation or local establishment, emerging economy firm or developed nation business), proactive sustainability-oriented strategies tend to have a higher payoff than firms that adopt reactive sustainability-oriented strategies. This meta-analysis establishes a greater degree of certainty with respect to corporate sustainability strategies and a firm’s triple bottom line relationship than currently assumed by many business scholars. To conclude, the sustainability concept has significantly expanded the scope of measuring organizational performance according to economic, social, and environmental components (Robins, 2006), which are collectively described as the “triple bottom line.” Organizations have determined that specific products and processes can have serious environmental and social implications beyond providing typical economic benefits (Sarkis, 2001). Based on the results of this study, companies should develop more diversified sustainability strategies that will help them to identify and capture value (McMullen, 2001). The results demonstrate that sustainability can provide companies with a strategic advantage, which is vital for the organization’s long-term viability and success (Orlitzky et al., 2003). This study also examines the balance between reasonable return on investment and long-term organizational viability, which greatly impacts organizational decision-makers that contend with numerous stakeholder issues, pressure from environmental agencies, and increased social consciousness that affects workers, consumers, and communities. It supports the conclusion that being proactive in responding to these conflicting pressures and barriers helps organizations to achieve higher levels of performance.

Most theories that attempt to describe the relationship between corporate sustainability strategies and a company’s triple bottom line also make the assumption that there is insufficient evidence to produce generalizable conclusions. This study contributes to the overall body of knowledge, as there is a lack of significant generalizable knowledge on corporate sustainability strategies and a company’s triple bottom line. To provide a methodologically more rigorous review, we performed a meta-analysis on 18 scholarly articles from top-tier academic journals containing 64 experimental treatments that measured an observed (not self-reported) behavioural outcome, which yielded a sample size of 23,871 observations. Most studies combined multiple treatments, which preclude definitive conclusions on the most effective treatments. The findings suggest that there is a positive medium to strong relationship between sustainability-oriented strategies, for both reactive and proactive behaviours (Dyllick et al., 1997; Gminder et al., 2002), and a company’s “triple bottom line.” Furthermore, regardless of the firm type (e.g., multinational corporation or local establishment, emerging economy firm or developed nation business), proactive sustainability-oriented strategies tend to have a higher payoff than firms that adopt reactive sustainability-oriented strategies. This meta-analysis establishes a greater degree of certainty with respect to corporate sustainability strategies and a firm’s triple bottom line relationship than currently assumed by many business scholars. To conclude, the sustainability concept has significantly expanded the scope of measuring organizational performance according to economic, social, and environmental components (Robins, 2006), which are collectively described as the “triple bottom line.” Organizations have determined that specific products and processes can have serious environmental and social implications beyond providing typical economic benefits (Sarkis, 2001). Based on the results of this study, companies should develop more diversified sustainability strategies that will help them to identify and capture value (McMullen, 2001). The results demonstrate that sustainability can provide companies with a strategic advantage, which is vital for the organization’s long-term viability and success (Orlitzky et al., 2003). This study also examines the balance between reasonable return on investment and long-term organizational viability, which greatly impacts organizational decision-makers that contend with numerous stakeholder issues, pressure from environmental agencies, and increased social consciousness that affects workers, consumers, and communities. It supports the conclusion that being proactive in responding to these conflicting pressures and barriers helps organizations to achieve higher levels of performance.

The defunding of higher education at the state and national level following the 2008 recession created the need for administrators of public higher education institutions to develop and implement funding strategies to maintain organizational sustainability. State government administrators reduced spending approximately 26% per student across the nation, leaving higher education administrators challenged with adjusting organizational budgets to compensate for the reduction in state monetary support. A multiple case study design was used to explore funding strategies that community college business leaders used to support budget decisions that maintain organizational sustainability. Four leaders from 3 community colleges in Central Texas participated in semistructured interviews. Interviews were triangulated with reviews of historical school board documents. Data analysis included documents review, member checking, coding data by participant, and electronic data analysis software to determine the most frequent responses. The theory of organizational change was used as the conceptual framework for exploring strategies community college business leaders use for sustainable futures. Two themes that emerged from the analysis were business-focused planning and student success identifying that community college business leaders need to focus on offering affordable education that meets stakeholders' needs while implementing funding strategies to support budget decisions for organizational sustainability. The findings may impact social change when budget decisions are made with a focus on affordable and quality education that improves the lives of individuals, meets local workforce needs, and promotes economic development within communities.

Syfte: Syftet med uppsatsen är att ta reda på hur statligt ägda företag arbetar med hållbarhetsfrågor och hur dessa förhåller sig till affärsverksamheten.  Metod: Vi har i denna uppsats använt oss av en kvalitativ undersökningsstrategi. Vi har vidare genomfört kvalitativa intervjuer där vi har använt oss av en intervjuguide  innehållande fyra ämnesområden som knyter an till uppsatsens frågeställning. Ämnesområdena är företagets mål, tillvägagångssätt och strategier, GRI:s ramverk samt hållbarhetsredovisningens effekter och framtidsutsikter. Empiri: Vi har samlat in vår empiri genom telefonintervjuer och intervjuer på plats hos de deltagande företagen i studien. De deltagande företagen i denna studie är Vattenfall, Teracom, SAS, Samhall, TeliaSonera, Green Cargo och PostNord där vi har träffat ansvariga inom hållbarhetsområden på respektive företag. Slutsats: Samtliga företag i studien har antingen påbörjat eller strävar efter att integrera hållbarhetsfrågorna i affärsverksamheten, vilket de anser är den enda vägen att gå. Det finns däremot skillnader på hur långt de olika företagen kommit med denna integration. Vi anser att om ett företag ska lyckas med detta så krävs tydliga mål och strategier. / Purpose: The purpose of this study is to find out of how state-owned companies work with sustainability issues and how they relate to business Methods: We have used a qualitative research approach. We have also conducted qualitative interviews where we have used an interview guide containing for subject areas,    which are linked to the question of the study. The subjects are the goals for the company, practice and strategies, GRI´s framework and the effects and prospects of sustainability reporting Empirics: We have collected our empirical data through both telephone interviews and on-site interviews with the participating companies in the study. Participating companies in the study are Vattenfall, SAS, Samhall, TeliaSonera, Green Cargo and PostNord where we have met managers in sustainability from each company. Conclusion: All companies in the study have either started or strive to integrate sustainability into business operations, which they believe is the future way to go. However, there are differences in how far the different companies have come with this integration. We believe that if a company is to succeed in this, there must be clear goals and strategies.

abstract: Corporations work to reduce their negative impacts on the environment and society by adopting Sustainable business (SB) practices. Businesses create competitive advantages via practices such as waste minimization, green product design, compliance with regulations, and stakeholder relations. Normative models indicate that businesses should adopt similar sustainability practices, however, contingency theory suggests that effectiveness of practices depends on the context of the business. The literature highlights the importance of organizational culture as a moderating variable between SB practices and outcomes, however this link has not been empirically examined. This thesis presents the development and testing of a theoretical model, using configuration theory, that links SB practices, organizational culture, and financial performance. Published frameworks were utilized to identify SB practices in use, and the Competing Values Framework (CVF) to identify dimensions of culture. Data from 1021 Corporate Sustainability Reports from 212 companies worldwide was collected for computerized text analysis, which provided a measure of the occurrence of a specific SB practice and the four dimensions of the CVF. Hypotheses were analyzed using cluster, crosstab, and t-test statistical methods. The findings contribute significant insights to the Business and Sustainability field. Firstly, clustering of SB practice bundles identified organizations at various levels of SB practice awareness. The spectrum runs from a compliance level of awareness, to a set of organizations aware of the importance of culture change for sustainability. Top performing clusters demonstrated different priorities with regards to SB practices; these were in many cases, related to contextual factors, such as location or sector. This implies that these organizations undertook varying sustainability strategies, but all arrived at some successful level of sustainability. Another key finding was the association between the highest performing SB practice clusters and a culture dominated by Adhocracy values, corroborating theories presented in the literature, but were not empirically tested before. The results of this research offer insights into the use of text analysis to study SB practices and organizational culture. Further, this study presents a novel attempt at empirically testing the relationship between SB practices and culture, and tying this to financial performance. The goal is that this work serves as an initial step in redefining the way in which businesses adopt SB practices. A transformation of SB practice adoption will lead to major improvements in sustainability strategies, and subsequently drive change for improved corporate sustainability. / Dissertation/Thesis / Doctoral Dissertation Sustainability 2017

Abstract The thesis aims to investigate the role of sustainability strategy in digital business in Bangladeshi and Pakistani SMEs. To attain our research goal, we made conceptual and theoretical framework, conducted telephonic interviews from digitized e-commerce SMEs working in Bangladesh and Pakistan service sector. Purpose: The purpose of the report is to explore the critical factors when implementing an integration of sustainability strategy in digital business. While doing this as well as dig deeper into a theory, we made analysis through our conceptual building and interviews. Methods: In this paper, a qualitative research method has been applied to demonstrate the experiences and activities of the SMEs as they come across, involve and survive by circumstances. A strong perception of phenomena was founded under this research. Before conducting telephone interviews, pilot tests had been taken to understand the significance and depth of the questions. Results: Based on the interviews it can be concluded that most of the respondents are considering sustainability strategy as competitive advantages and they are willing to utilize human, natural and financial resources in their digital business for maximizing benefit. Most of the respondents are using digital tools at their companies and concerning sustainability strategies to survive in the competing markets, but still the businesses who are working through sustainability strategy in their digital business is not adequate. Sustainability strategies are considered as core values of SMEs while doing digital business. Practical Implication: The findings ensure sustainability strategies are becoming core value in emerging markets like the mature markets. The findings conceptualized by the authors can be developed in future for the future studies in other emerging countries besides Bangladesh and Pakistan. As the results show that sustainability strategy in digital business can bring maximum benefit for the SMEs, the new entrepreneurs might be attracted towards implementing the sustainability strategy in their business.

Multinational companies are one of the primary institutions that negatively impact the environment and society. On the other hand, they have the competence and the financial means to make significant positive contributions toward sustainability. Therefore, research has developed several concepts for integrating social and environmental concerns into business strategies. A commonly used concept in this regard is CSR. Despite its popularity, the different approaches to CSR are scattered and disconnected from practice.   This research uses the five-level model as a lens to categorize and make sense of CSR literature and its practical application in the sustainability strategies of MNCs. The findings of each level are compared. (Mis-) alignments between literature and practice are identified. Lastly, hypotheses are developed on making both more strategic to increase their contribution towards sustainability.   The results show that the most significant misalignment is the underrated significance of regulations and other external standards in literature. Both literature and practice show space for improvement in their impact on sustainable development. Especially, adjustments in the system and success level appear to be essential leverage points.

Sustainability is increasing in importance nowadays and Sweden is one of the most sustainability- focused countries in the world. Environmental sustainability is considered to be a key factor for business growth and companies incorporate this aspect in their brand marketing strategies. The purpose of this study is to get a broader understanding of the field of environmental sustainability work in connection to brand equity in Sweden. The main contribution of this study derives from studying how companies work with environmental sustainability to improve brand equity from a company’s perspective in Sweden. A qualitative approach was chosen, which included semi- structured interviews with seven companies that operate in Sweden. This paper develops an analytical model in order to analyse the findings from the interviews. The findings suggest that companies can work with environmental sustainability to improve their brand equity in Sweden by using strategies and practices that fit the company. It is important to consider the local context of Sweden, the market demands and requirements of its stakeholders and adopt a holistic approach in order to improve brand equity. Companies can choose to incorporate environmental sustainability work as an add-on to their brand or base the core of the brand around their work.

During the past decade policies and strategies for social sustainability have been developed in order to draw attention to the issue of redistribution of resources in the city and the creation of environments for everyone, and to “enhance social sustainability” is a common policy objective in contemporary Swedish urban planning. It is, however, not clear or predictable what social strategies actually deliver in terms of tangible results. On the one hand, the introduction of the concept has encouraged a debate around equality and democracy in urban areas. On the other hand, in a context of an entrepreneurially oriented urban development, the concept seems to legitimise actions “in the name of sustainability”, that do not necessarily have any redistributive effects. The aim of this project has been to explore how social sustainability as a policy objective is framed and realised in contemporary Swedish municipal urban planning, and what difficulties might occur in the implementation of social strategies. The purpose has been answered through the following research questions: How is the concept of social sustainability incorporated and operationalised within the sphere of urban planning and city administration? What kind of obstacles and goal conflicts that obstruct implementation do the actors involved experience? In order to carry out the aim and answer the research questions a case study has been realised in the municipality of Huddinge. Two different qualitative methods have been used. Analysis of policy documents has demonstrated how the concept of social sustainability is defined in the municipality and what goals and strategies are set up in order to reach there. Semi-structured interviews with planning actors in the municipal organisation have created an understanding of how the public servants handle the issue in their everyday practice and what kind of obstacles they encounter. The theoretical framework consists of two components. Theoretical reasoning around the concept of social sustainability sheds light on what possibilities as well as contradictive and conflictual aspects the concept entails. The approach of Actor Network Theory has allowed an understanding of the municipal organisation as an assemblage of different human and non-human actors involved in the task of making Huddinge socially sustainable. Furthermore, it has encouraged an open-ended inquiry emerging from the interviewees' own perspectives, preventing an understanding limited to explanations anticipated beforehand. The most important results show that the social sustainability work in Huddinge consists of ambitious objectives but that the efforts are performed in a loosely connected network of heterogeneous actors where the work is rather fragmented and many efforts are dependent on individuals. Artefacts in terms of, for example, check-lists play an important role in order to allow all planners to function as agents of change. Implementation difficulties has shown to be wider than usually indicated, and are mainly related to lack of political prioritisation among objectives, lack of routines and knowledge, preconceptions and lack of representation among planners, lack of possibilities to influence market conditions as well as the prioritisation of economic aspects over social issues. In order to facilitate implementation a number of suggestions are being made, including the promotion of a political debate around social objectives and the meaning of social sustainability, to increase resources for the development of routines and an increased knowledge base in order to stabilise the network, and to find means to limit the influence of private actors. It is also concluded that social sustainability has to be prioritised and that goal conflicts with the economic dimension has to be handled in order to produce substantial change. / Under det senaste decenniet har strategier för social hållbarhet utvecklats för att uppmärksamma frågan om urban resursfördelning och skapandet av miljöer för alla, och att ”stärka social hållbarhet” är ett vanligt policymål i dagens svenska stadsplanering. Det är dock inte varken självklart eller förutsägbart vad sociala strategier faktiskt leder till för konkreta resultat. Å ena sidan har introducerande av begreppet social hållbarhet uppmuntrat till debatt kring jämlikhets- och demokratifrågor. Å andra sidan, i en kontext av en entreprenöriellt orienterad stadsutveckling, verkar begreppet kunna legitimera åtgärder ”i hållbarhetens namn”, som inte har någon egentlig omfördelande effekt. Syftet med studien har varit att utforska hur social hållbarhet som ett policymål inramas och förverkligas i nutida svensk stadsplanering, samt vilka svårigheter som kan uppstå i implementeringen av sociala strategier. Syftet har besvarats genom följande forskningsfrågor: Hur är begreppet social hållbarhet införlivat och operationaliserat inom området stadsplanering och kommunal förvaltning? Vilka svårigheter och målkonflikter som försvårar implementering upplevs av involverade aktörer? En fallstudie i Huddinge kommun har utförts för att uppfylla syftet och svara på forskningsfrågorna. Två olika kvalitativa metoder har använts. Analys av policydokument har visat hur konceptet social hållbarhet definieras i kommunen samt vilka mål och strategier som har satts upp för att nå dit. Semistrukturerade intervjuer har skapat en förståelse för hur tjänstepersonerna i den kommunala organisationen hanterar frågan i deras vardagspraktik och vilka typer av svårigheter de upplever. Studiens teoretiska ramverk består av två delar. Ett teoretiskt resonemang kring begreppet social hållbarhet tydliggör vilka möjligheter samt vilka motsägelsefulla och konfliktuella aspekter begreppet bär på. Angreppssättet aktör-nätverksteori har möjliggjort en förståelse av den kommunala organisationen som en samling av olika mänskliga och icke-mänskliga aktörer involverade i uppgiften att göra Huddinge socialt hållbart. Dessutom har det uppmuntrat en förutsättningslös undersökning utifrån intervjupersonernas egna perspektiv, vilket har förhindrat en förståelse begränsad till på förhand antagna förklaringar. De viktigaste resultaten visar att arbetet för social hållbarhet i Huddinge består av ambitiösa målsättningar, men att ansträngningar utförs i ett löst sammansatt nätverk av heterogena aktörer där arbetet är relativt splittrat och många insatser är individberoende. Artefakter i form av exempelvis checklistor spelar en betydande roll i att tillåta alla planerare att fungera som förändringsagenter. Implementeringssvårigheter har visat sig vara bredare än vad som vanligtvis föreslås, och beror främst på brist på politisk prioritering bland målsättningar, brist på rutiner och kunskap, fördomar och brist på representation i planerarkåren, brist på verktyg att påverka marknadsvillkor samt prioritering av ekonomiska aspekter framför sociala frågor. Ett antal förslag för att underlätta implementering ges, vilka innefattar att stimulera en politisk debatt runt sociala målsättningar och betydelsen av begreppet social hållbarhet, att satsa ökade resurser på att utveckla rutiner och en utökad kunskapsbas med syftet att stabilisera nätverket, samt att hitta sätt att begränsa privata aktörers inflytande. Slutsatsen har även dragits att social hållbarhet måste prioriteras samt att målkonflikter med den ekonomiska dimensionen behöver hanteras för att någon betydande förändring ska kunna ske.

Modeindustrin är en betydande del av människors vardag och självuttryck, men den har också en stor inverkan på miljön och naturresurser. Snabbmode och lyxmode har olika affärsmodeller och påverkar miljön på olika sätt. Snabbmode är känt för att ha höga volymer, låga kostnader och korta produktionscykler, vilket ökar dess miljöavtryck. Å andra sidan betonar lyxmode exklusivitet, kvalitet och status, men även det har miljökonsekvenser. Syftet med studien är därmed att identifiera snabb- och lyxmodesektorernas hållbarhetsstrategier och jämföra likheter och skillnader mellan arbetssätten. Detta besvarades genom en granskning av hållbarhetsrapporter från fyra koncerner och ett företag i respektive sektor. En utvecklad version av Seuring och Müllers (2008) Sustainable Supply Chain Management (SSCM)-ramverk kopplad till FNs globala mål för hållbar utveckling utgjorde studiens teoretiska perspektiv. SSCM erbjuder en struktur för att identifiera hållbarhetsstrategier som riktas mot klimatrelaterade utmaningar, medan FN:s mål sätter en gemensam agenda för miljömässig hållbarhet. Resultatet visar flera hållbarhetsstrategier samt likheter och skillnader mellan arbetssätten. Diskussionen presenterar och ställer dessa mot varandra. Slutsatsen är att både snabb- och lyxmodesektorerna implementerar flera hållbarhetsstrategier, men prioriterar dem olika i följd av sina åtskilda affärsmodeller. Studien bidrar med en förståelse för den europeiska modeindustrins hållbarhetsarbete och vilka strategier och prioriteringar respektive sektor åtar. Eftersom denna studie är avgränsad till miljömässig hållbarhet, bör vidare forskning undersöka de sociala och ekonomiska dimensionerna för att bredda förståelsen för sektorernas hållbarhetsarbete. / The fashion industry is a significant part of people's daily lives and self-expression, but it also has a substantial impact on the environment and resources. Fast fashion and luxury fashion have different business models and affect the environment in various ways. Fast fashion is known for high volumes, low costs, and short production cycles, which increase its environmental footprint. On the other hand, luxury fashion emphasises exclusivity, quality, and status, but it also has environmental consequences. The purpose of this study is to identify the sustainability strategies of the fast fashion and luxury fashion sectors and compare the similarities and differences between their approaches. This was addressed through a review of sustainability reports from four groups and one company in each sector. An enhanced version of Seuring and Müller's (2008) Sustainable Supply Chain Management (SSCM) framework, connected to the UN's Sustainable Development Goals (SDGs), constituted the study's theoretical perspective. SSCM provides a structure for identifying sustainability strategies that address climate-related challenges, while the UN's goals set a common agenda for environmental sustainability. The results show several sustainability strategies as well as similarities and differences between the approaches. The discussion presents and contrasts these strategies. The conclusion is that both the fast fashion and luxury fashion sectors implement several sustainability strategies, but prioritise them differently due to their distinct business models. The study contributes to an understanding of the European fashion industry's sustainability efforts and the strategies and priorities undertaken by each sector. Since this study is limited to environmental sustainability, further research should investigate the social and economic dimensions to broaden the understanding of the sectors' sustainability efforts.