The energy sector faces massive challenges regarding climate change. Simultaneously, the energy sector is amid a servitization process oftransitioning and creating new value-offerings to meet customer demand. As customers and institutions demand that business be conducted sustainably, organizations face a do-or-die situation regarding becoming sustainable. With the servitization trend, services constitute a large portion of the value-offerings within the energy sector. Therefore, providing sustainable services is a vital part in increasing the sustainability of the organization. This study explores and identifies factors affecting the sustainability performance of services in municipal organizations within the Swedish energy sector, and whether certain factors have a greater impact than others on the sustainability performance of a service. The study used a mixed method approach to identify sustainability factors as well as rank their importance. For the quantitative data collection, semi-structured interviews were conducted to explore different factors specific to energy services. A descriptive survey was used to investigate the impact of the newfound factors and ultimately rank them accordingly. Through the interviews, 13 overarching factors were found and divided into three sustainability dimensions: economic, environmental, and social sustainability. To assess the importance of each factor, descriptive statistics were used, providing the mean and standard deviation of the different factors. Moreover, the sustainability dimensions were assessed with the use of a one-way anova test to examine if a certain dimension is more important than another regarding sustainability performance. This concluded in no statistical significance between the sustainability dimensions. Of the identified factors, transportation, emissions, and resource-usage was perceived as most important for a service’s sustainability performance. With this knowledge, managers and business developers can create an understanding for what factors affect the sustainability performance of services. The study shows that the need for a holistic approach is needed as the organization, customers, and other stakeholders surrounding the service are vital actors affecting the sustainability of a service. / Energisektorn står inför stora utmaningar som en konsekvens av klimatförändringarna. Vid sidan av detta är energisektorn i mitten av en tjänstefieringsprocess, en process som innefattar en övergång till, och skapande av, nya värdeerbjudanden för att möta kundernas efterfrågan. I takt med att kunder och institutioner ökar sin kravställning mot hållbart företagande så ökar även pressen på företag att bli mer hållbara. I och med tjänstefieringstrenden inom energisektorn ökar andelen tjänster i företags värdeerbjudanden. Som en konsekvens av detta blir det avgörande för företag att kunna erbjuda hållbara tjänster för att både bli mer hållbara och konkurrenskraftiga. Denna studie undersöker hur hållbarhet ska bedömas för tjänster hos kommunala bolag inom den svenska energisektorn. För att genomföra detta undersöker studien vilka faktorer som är relevanta för att bedöma hållbarheten hos dessa tjänster. Utöver detta undersöker studien om vissa faktorer har en större påverkan på en tjänsts hållbarhet. För att undersöka att detta använder studien en mixmetod. Den kvalitativt undersökande delen består av semistrukturerade intervjuer för att undersöka faktorer som påverkar hållbarheten hos tjänster inom energisektorn. En deskriptiv enkät användes för att sedan undersökapåverkan av de identifierade faktorerna. Genom intervjuerna hittades 13 övergripande faktorer som delades in i tre dimensioner: ekonomisk, miljömässig, och social hållbarhet. Analysen av enkäterna skedde med hjälp av deskriptiv statistik, och genom detta erhölls medelvärde och standardavvikelse som användes för att jämföra de funna faktorerna. Vidare undersökning av de olika dimensionernas uppfattade inverkan på hållbarhetsprestanda genomfördes med hjälp av en envägsvariansanalys. Resultatet från denna analys visade på att ingen statistisk signifikans existerade gällande de olika dimensionernas uppfattade inverkan. Av de faktorer som identifierades ansågs transporter,utsläpp, och resursanvändning vara viktigast. Med denna insikt kan ledare och affärsutvecklare skapa en övergripande bild gällande vilka faktorer som påverkar hållbarheten hos en tjänst. Studien visar på att det behövs ett större perspektiv än att enbart studeraden specifika tjänsten, då organisationen, kunder, och andra intressenter påverkartjänstens hållbarhet.

Hållbarhetsfrågor får allt större betydelse i dagens samhälle, vilket även inkluderar företags arbete. Tidigare forskning om hållbarhetskommunikation har däremot mestadels ett konsumentperspektiv. Samtidigt anses hållbarhetsrapportering vara ett tillvägagångssätt för att kommunicera hållbarhetsarbete till fler intressenter. Inom hållbarhetsrapportering sker kommunikationen genom både textuell information och visuella element, såsom diagram, grafer och tabeller, ikoner, fotografier, infografik och layout. Tidigare forskning har framför allt genomförts om textuell information i hållbarhetsrapporteringen, samt separat för respektive visuellt element. En gemensam uppfattning är dock att respektive visuellt element kombinerat med textuell information är att föredra. Med anledning av bristfällig forskning av de visuella elementen i hållbarhetsrapporteringen samt dess betydelse, kommer studien därför undersöka hur och varför dessa används separat och gemensamt. Syftet med studien är därmed att undersöka företags användning av visuella element för att kommunicera hållbarhetsarbete genom hållbarhetsrapportering. I studien redogörs hållbarhetskommunikation, hållbarhetsrapportering och de fem visuella elementen som identifierats. För att besvara studiens syfte genomfördes en fallstudie med fem fallföretag från olika branscher, samt inriktade mot konsument respektive andra företag. Data samlades in genom en dokumentstudie av fallföretagens hållbarhetsrapportering upprättade under år 2020 eller 2020/2021, där de visuella elementen granskades. Dokumenten var ett komplement till studiens fem kvalitativa intervjuer med sex respondenter anställda på fallföretagen, med kunskap om hållbarhetsrapportering. Studiens resultat indikerar några gemensamma orsaker till användningen av visuella element i hållbarhetsrapporteringen såsom att förenkla för läsaren, samt en genomtänkt utformning. Kombinationen mellan visuella element och textuell information påvisas betydelsefull, men enligt studiens resultat bör visuella element ses som ett komplement i kommunikationen genom hållbarhetsrapporteringen. I huvudsak återfinns däremot skilda anledningar till användningen av respektive visuellt element samt helheten, vilket kan bero på olika branschtillhörighet, samt inriktad mot konsument respektive andra företag. / Sustainability issues are becoming more important in today’s society, which also includes companies’ actions. On the other hand, previous research regarding sustainability communication has mainly a consumer perspective. At the same time, sustainability reporting is a way to communicate sustainability activities to more stakeholders. Communication through sustainability reporting can be performed via both textual information and visuals, such as diagrams, graphs and tables, icons, photographs, infographics, and layout. Previous research has mainly been carried out regarding textual information in sustainability reporting, and separately about each visual. However, a common perception is that each visual combined with textual information is preferable. Due to inadequate research of the visuals in sustainability reporting, and its importance, the study will therefore examine how and why these are used separately and combined. The purpose of the study is thereby to examine companies use of visuals to communicate sustainability activities through sustainability reporting. The study presents sustainability communication, sustainability reporting and the five identified visuals. To answer the purpose of the study, a case study was conducted with five case companies from different industries and directed to consumers and other companies. Data were collected through a document study of the case companies’ sustainability reporting created during the year 2020 or 2020/2021, where the visuals were reviewed. The documents were a complement to the study’s five qualitative interviews with six respondents employed at the case companies, with knowledge about sustainability reporting.  The results of the study indicate some common reasons for the use of visuals in sustainability reporting, such as simplifying for the reader and well thought out design. The combination of visuals and textual information is indicated to be important, but according to the results of the study, visuals should be seen as a complement in communication through sustainability reporting. On the other hand, there are mainly different reasons for the use of each visual and itscomposition, which may be due to different industries, and aimed at consumers and other companies.

Modern businesses are trying to employ sustainability as part of their business structure. The alongside terms internal control and corporate social responsibility has also become a key concern for businesses in the ever changing business environment. Changes in business environment are unavoidable. In this paper, we have tried to link these three terms together. We have tried to find out the role of internal control and corporate social responsibility in sustainability of a business. We have selected Boeing as our case as it is a reputed giant corporation, who has practice COSO internal control framework and corporate social responsibility (CSR). We have discussed the models related to the terms and tried to find out how the company used those model into their organization. This paper also tried to find out if there is any direct link between internal control and CSR with a company being sustainable and profitable. Our study showed Boeing’s proper adaptation of COSO framework and CS model. Nevertheless, the study could not suggest any clear connection of internal control and CSR as a key mean for sustainability or profitability. However, a clear rise in goodwill has pointed out in the paper that could be a key outcome from effective internal control and CSR.

Global warming and environmental impact are topics that have received increased attention in recent years. Research suggests that companies should take more responsibility for this impact. Scholars have expressed contradicting opinions on whether these sustainability initiatives result in new risks and thereby lead to worse financial performance or will benefit the organization. This qualitative multiple case study uses an abductive approach to examine how risks associated with environmental sustainability initiatives are perceived to impact financial performance as well as how these risks can be managed in practice. Based on existing literature on environmental sustainability, risk management, and financial performance combined with interviews conducted with six representatives from three different companies in the Swedish manufacturing industry, a framework is developed. The framework presents a link from sustainability initiatives to risks, which can result in negative impacts on financial performance. The study further shows a positive relation between sustainability and financial performance, indicating that financial benefits can be gained from working with sustainability. Additionally, it is found that sustainability-related risks should be managed differently than business-related risks in organizations. The presented framework therefore indicates a necessity of establishing sustainability risk management strategies. The four main strategies identified were i) creating a shared mindset which allows for understanding of risks in the organization, ii) increasing communication and collaboration across departments, iii) actively working with risk identification to understand its behavior, and iv) establishing constant revision of risk management strategies.

Background: Today as awareness about sustainable development increases, more attention is drawn towards sustainability strategies of the companies. However, prior research has not investigated the formulation and implementation of sustainability strategies within companies of different size and scope as existing studies are skewed towards the perspectives of large firms even though SMEs mark up more than 90% of the market.  Purpose: The main objective of this study is to gain an in-depth understanding of sustainability strategy formulation and implementation within the cosmetics industry from the perspectives of both MNCs and SMEs.   Method: To fulfil the purpose of the study, exploratory qualitative research is performed, using a multiple-case study design where several cases are selected to develop a more in-depth understanding of the research topic.  Conclusion: Based on the collected data, it can be concluded that sustainability strategies are initially driven by an environmentally conscious founder who has translated personal beliefs into the organizational culture. Furthermore, the analysis results show the relationship between the driver of sustainability with formulation and implementation mechanisms applied within the company.

Background: The importance of sustainability is growing; however, the mindset of many businesses remains in the profit-driven take-make-waste economy, aiming for limitless growth. Humanity cannot continue with business-as-usual, and a paradigm shift must occur to ensure a future for the planet. SMEs represent 99% of the businesses in the EU, and to ensure a safer tomorrow for all, they need to evolve to reach sustainable development and capture the opportunities of regenerative strategies. Nevertheless, regenerative business practices are not widely appropriated in practice. Purpose: The purpose of the paper is to explore the phenomenon of regenerative businesses on SME level through the perspective of Swedish sustainability consultants. The authors aim to gain an understanding of the transformation processes in order to investigate if SMEs can reach a regenerative stage and, if so, how? Method: The study was conducted with an inductive qualitative approach under the interpretivism paradigm, and a multiple case study approach was chosen to best capture the phenomenon. The primary data was collected through semi-structured interviews with sustainability consultants from various SMEs in Sweden, and a thematic data analysis was conducted to interpret the empirical findings to relate them to the theories presented. Conclusion: The findings pointed to eight factors that enable and restrict SMEs in transitioning to a regenerative phase. Internally, SMEs are impacted in their transition by the mindset, values, sustainability awareness, strategy and communication, and the organizational structure of the business. In addition, the main external factors influencing the transition are the ambiguity regarding the sustainability concept and pressure from various stakeholders. The findings also highlighted the interconnectedness of the factors and the importance of a paradigm shift to whole systems thinking.

Background: It is important to work with environmental sustainability and to reach this goal since protection of the natural environment is necessary. Every day without more knowledge and action gives future generations worse prerequisites to live a sustainable life. This thesis attempts to address environmental sustainability from a local perspective. Through the Swedish municipality Lund’s Municipality’s climate goals ambition for 2030 and their climate policy “LundaEko”, it is explored how the local sport clubs can contribute to the municipality’s ambition. However limited research is conducted related to environmental sustainability and grass-root sport clubs. Grass-root sport clubs are important since they have a direct impact in children and youth’s upbringing. Through the local sport clubs, Lund’s Municipality have the opportunity to reach more citizens in order to affect them to contribute to the climate goals.  Aim: The overall purpose of this study is to analyse the prerequisites for municipalities to use grass- root sport clubs to contribute to environmental sustainability. The study uses Lund’s Municipality in Sweden and the local sport clubs within the municipality as the empirical example.  Methods: Seven representatives participated in this research. Two from Lund’s Municipality, one from the national sport federation’s regional department “RFSISU Skåne” and four from local sport clubs in Lund. The data was collected from semi-structured interviews and documents/policies. Thematic analysis is used to process, organise, and analyse the collected data. Triple bottom line and institutional theory was applied as a theoretical framework, in order to analyse the data.  Results: The research shows that all interviewed sport clubs endorse environmental sustainability. However, the sport clubs are unsure how to approach the topic, due to lack of knowledge, experience and resources. The sport clubs request support in order to initiate environmental sustainability practices from Lund’s Municipality and RFSISU Skåne.  Conclusion: Lund’s Municipality is responsible of informing the sport clubs about their own climate ambitions and the clubs’ opportunities to contribute. The sport clubs are able to contribute by identify and adopt easy applicable environmental values and utilise their status as an institution to disseminate these values to their members through institutional mechanisms.

The social dimension of sustainability has been underdefined and under researched when compared to the fields of economic and environmental sustainability. The paper explores the difficulty in understating the concept of social sustainability and the difficulty in operationalising the concept, items discussed in interviews. Through a qualitative content analysis, the paper highlights how the concept of social sustainability is positioned within the sustainability discourse and in a conflictual relationship with the economic and environmental sustainability. The concept of social sustainability is explored in the understanding of both a traditional and a new set of values, the latter being a weak instrument in operationalising compared to the former. The role of governance in navigating the interpretation of social sustainability is explored, with particular focus on policies as the result of decision-making process in governance. Partnerships structures are emphasised as an answer to incorporating social sustainability components of equity, empowerment, representation, and inclusion in policymaking. Urban regeneration is explored as an opportunity to change at local level, and EU policies are presented to highlight the discourse of urban regeneration to be more inclusive of social sustainability themes. Lastly, the case study of Leipzig East suggests the local authorities’ means to create a more socially sustainable governance structure during urban regeneration programmes. The case study shows strong local leadership and attention to power sharing during partnership schemes which involve public, private, and civic actors alike. The paper shows how Leipzig’s partnerships for urban regeneration fostered the creation of a more inclusive, democratic environment for both governance and residents alike.

Background: Since the 2030 Agenda for Sustainable Development establishment in 2015, the UN member nations have pressured organizations to improve their sustainability engagements in order to enable the nations to meet their agreed sustainable development goals. To ensure organizational transparency regarding an organization’s sustainability engagements, a regulation regarding non-financial reporting entered into force in 2016. However, the non-financial reporting is principally external-driven, and the communicated information is not received by the ones realizing these sustainability engagements, namely the internal stakeholders. Problem: The fact that external communication of an organization’s sustainability engagements improves the consumption from consumers, together with the regulation of non-financial reporting, there is no coincidence that a lot of the sustainability communication from organizations is directed to external stakeholders rather than internal stakeholders. Furthermore, the internal communication of an organization’s sustainability engagements is an insufficiently researched topic, although it is of great importance to foster employee engagement. Purpose: This study aims to discover how organizations within the food retail industry communicate their sustainability engagements internally throughout the levels of the organization, from top management down to all employee levels.  Method: The research is conducted through a qualitative research design with six semi-structured interviews. The interviewees represented three different levels of two different food retail organizations. Findings were analyzed and compared to previous research within the topic. Conclusion: Findings show that the examined organizations do communicate their sustainability engagements to their internal stakeholders. However, this communication is done through communication channels where the actual information is not received by its intended receivers. This results in internal stakeholders being unaware of their organization’s sustainability engagements. Since awareness is a prerequisite for engagement, preferred communication channels from the receiver’s perspective and an organizational structure that enables top management to reach its intended receiver are identified as vital components to engage the internal stakeholders with its organization’s sustainability engagements.

There are increased calls for corporations to act responsibly. Those responsibilities exceed the classical assumption that the only responsibility of the firm is its shareholders and ultimately to maximize their wealth. Any social issue participation has been described as charity or squandering of resources at the expense of the shareholders. According to the Stakeholder theory, firms should consider every stakeholder that is affected by the company and stakeholder management can be a source of value. The risk reduction hypothesis is especially interesting in the context of corporate sustainability. There have been multiple studies that have explored the relationship between corporate sustainability performance and the risk of financial distress. Like those studies, this study found that corporate sustainability performance is negatively associated with the risk of financial distress. Thereby answering the research question proposed by the authors: “Does corporate sustainability performance affect the risk of financial distress?”. Companies with higher sustainability performance will experience less risk and engagement in those activities works as a risk reduction tool. Different levels of sustainability performance have different effect on the risk, which should be considered by investors and management. It should inspire investors to incorporate sustainable companies in their investment portfolios. Furthermore, the thesis contributes to the field of knowledge by analyzing the empirical results using the Stakeholder Theory, the Shareholder Theory, the Legitimacy Theory, the Resource-based view, the Agency Theory and the Stewardship Theory. The study provides evidence of an increasing importance of sustainability performance and suggests that firms can use sustainability performance to mitigate risk. This is a panel data analysis including approximately 16,000 firm-year observations. The study takes a deductive approach, and the research is conducted under a positivist paradigm. The data is tested through conducting OLS regressions with fixed effects. The results of the statistical testing have been compared to previous studies and other relevant literature.