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Navigating Sustainable Collaboration : A single case study on sustainable development and sustainability goals followed by a Swedish firm with Chinese partnersHoque, Meem, Mahakumbure Gedara, Thiwanki Kaushalya January 2023 (has links)
Today sustainability is a broadly discussed concept all over the globe due to the threat of climate change driven by human activities. Therefore, collective efforts are needed to raise awareness to conserve environmental health and sustainability, and sustainable development is to be prioritized in all organizations. Sweden demonstrates a high commitment to developing sustainability in practice through the collective effort of Swedish society. China is Sweden’s largest international trade partner in Asia. This thesis explores the strategies, facilitators, and challenges for Swedish firms pursuing sustainability goals while collaborating with Chinese partners. A single case study on a SwedishMNC, IKEA is presented to conduct the thesis. IKEA demonstrates the strategy of sustainable collaboration with Chinese partners. The analysis determines that close collaboration to co-create value, regular audits, and balancing the three aspects of sustainable development, economic, social, and environmental, are needed for a Swedish firm to pursue its sustainability goals while collaborating with Chinese partners.
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ESG score, stock price, volatility, and sustainable strategic management : A study with focus on 20 Indian companiesKlint, Emma, Norell, Lovisa January 2023 (has links)
Background: Sustainability in business has become an essential part for firms to consider, as stakeholder’s concerns are increasing, and the use of ESG scores has increased in the last years. Prior research mostly examines the European and US market and the relationship between ESG score and financial performance. Hence, a gap regarding ESG scores effect on stock performance, and possibilities for sustainable strategic management, was found on the Indian market as an emerging economy. Purpose: The purpose of this thesis is to examine the relationship between ESG, stock performance, and sustainability reporting of Indian companies. Thus, enable a deeper understanding of the impact of sustainable development on firms. Method: This research has followed positivism and social constructionism, with a deductive approach, and both a quantitative and qualitative method. Purposive sampling is used, by collecting the stock prices, volatility and ESG scores for firms from the index Nifty 50. Two portfolios were conducted from the samplings, representing the firms with the highest and the lowest ESG scores, along with an analysation of the individual companies. The data were analysed in STATA by an OLS regression analysis and Pearson correlation test, to test the hypotheses. Observations of the firm’s sustainability reports were analysed to gather their sustainable actions. Conclusion: The results indicated that ESG have a positive effect on stock prices, on the Indian market. Thus, firms would benefit from achieving a higher ESG-score. However, due to varying results regarding volatility, results could not be determined whether firms achieve any improved stability from a higher ESG score. The findings also show that there are differences between high and low ESG scored firms regarding SDGs, policy frameworks, anti-corruption and the ESG approach. Which indicate opportunities for Indian firms to develop their sustainable actions, to increase value creation for stakeholders.
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Auditors´ path toward building their comfort in sustainability auditing : A qualitative study of how sustainability auditors´ comfort is created using the structure and professional judgmentCederholm, Caroline, Åkerlund, Linn January 2023 (has links)
Background: There is an increased demand for professions in sustainability assurance due to the forthcoming directives of CSRD coming in 2024. Currently, there is a lack of knowledge of what a sustainability auditor does to build audit comfort and ensure audit quality in a sustainability report. Therefore, it is important to devote time and attention to this developing industry as studies have found issues in reporting on sustainability. Purpose: The purpose of the thesis is to get a better understanding of how sustainability auditors may build their comfort in sustainability auditing despite its complexity, and variability and that they are challenging to fully comprehend due to a lack in standardization. This study aims to extend existing research by contributing with a deeper theoretical and empirical knowledge of sustainability auditing, based on structure as well as professional judgment. Methodology: An explanatory purpose and an abductive approach have been applied to the method. The study is based on a qualitative research method as nine interviews have been conducted in a narratively and semi-structured way. These interviews, together with one participant observation have formed the empirics. Conclusion: The thesis builds an understanding of the comfort theory in combination with sustainability assurance in the comparatively new area of practice within auditing. The findings show that the sustainability auditors find comfort in a combined use of professional judgment and structure, but today the professional judgment is mainly used to conduct the audit comfort because of the lack of structure.
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Sustainability in Action : Exploring Competences For Careers In SustainabilityLiang, Pei-Hung, Pelizzari, Beatrice January 2023 (has links)
In this thesis, we begin with a personal inquiry into “How can I make a sustainable impact?” and return to the moment when we discovered sustainability. Drawing on our personal background and reflection, we are curious to know "What competences are required for a career in sustainability?" To answer this question, we build our research upon the concept of Action Competence which articulates the necessary abilities to engage in solving sustainability issues. The action-oriented competences consist of motivation, skill and knowledge, as well as confidence, which collectively enable individuals to take responsible actions. Based on this concept, we interview alumni of the Master's Programme in Sustainable Management of Uppsala University, Campus Gotland, and identify the aspects required in a sustainable career. The aim of the thesis is to provide a comprehensive framework for understanding the desirable characteristics of sustainability professionals. Our research provided empirical evidence supporting the concept of Action Competence, in which the individuals under study demonstrated a high level of motivation, relevant knowledge and skills, and moderate confidence. Based on this theory, we introduce "The Egg Model," comprising the elements of hope, curiosity, and community. These additional elements contribute to a holistic understanding of the essential competences for a successful career in sustainability. The implications of our research aim to make meaningful contributions to the field of sustainability management. Individuals, higher education institutions, and companies can enhance their competences to a sustainable future.
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Net-zero transition for companies– hindering and supporting factors : The influence of SBTi, sustainability reporting, and ratingsFlood, Johanna January 2023 (has links)
The emissions of greenhouse gases need to be cut by 45% between 2010 and 2030 and reach net-zero by around 2050 (IPCC, 2018) to limit global temperature-rise to 1,5 degrees C. More companies are committing to net-zero emissions, but the overall emissions of greenhouse gases in the world are still going up, and previous research shows that there is an implementation gap and lack of plans in companies. This thesis examines the hindering and supporting factors for companies’ net-zero transition. It is also exploring how SBTi, sustainability reporting, and sustainability ratings influence the net-zero transition in companies according to sustainability practitioners. The key findings are that companies alone cannot do the net-zero transition; they are dependent on other stakeholders and factors such as investors, customers and suppliers. Investors and customers are strong drivers for some companies to make the transition to netzero, but they are also the strongest hindering factors not wanting to pay extra or sacrifice dividends for the transition in companies’ value chains. Companies are also dependent on their suppliers and customers to measure and cut their value chain scope 3 emissions. To reach net-zero, new ways of collaboration are needed across the value chain. Internally, the implementation has not started properly in many companies. The key hindering factor internally is money, the investments needed will impact the profits, and often bonuses of managers, and GHG emission reductions need to be valued on the same level as money. Investors and financial actors play a large role pushing companies to set net-zero targets through SBTi. SBTi is a key framework to make companies cut emissions in line with science, but its control mechanisms are weak. If the control mechanisms are strengthened through audits, accountability and litigation, SBTi has the potential to be a very strong supporting factor for companies’ net-zero transition. Sustainability reports and ratings are the way companies communicate their net-zero performance with their stakeholders, but the reports are a polished truth, and it is difficult to understand the net-zero performance in companies. Ratings such as CDP do not reward emission reductions enough, instead they reward processes and documents which can make the companies look greener than they are.
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Hållbarhetschef – vilka kompetenser efterfrågas? : En kvalitativ studie om vilka kompetenser som efterfrågas hos hållbarhetschefer utifrån digitala platsannonserDalan, Jonna, Gren, Alice January 2022 (has links)
Titel: Hållbarhetschef - vilka kompetenser efterfrågas? En kvalitativ studie om vilka kompetenser som efterfrågas hos hållbarhetschefer utifrån digitala platsannonser. Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi. Författare: Jonna Dalan och Alice Gren Handledare: Katarina Arbin Datum: 2022 - maj Syfte: Syftet med uppsatsen är att bidra med kunskap om vilka kompetenser som efterfrågas hos hållbarhetschefer. Metod: Denna studies metod tar sin utgångspunkt i en kvalitativ forskningsmetod med en abduktiv ansats. Studien genomfördes utifrån en kvalitativ innehållsanalys av 30 platsannonser på LinkedIn. Resultat & slutsats: Flertalet kompetenser inom olika områden efterfrågas hos hållbarhetschefer. Främst inom interpersonella och strategiska kompetensområden men även ämnesspecifika kompetensområden, där erfarenhet var den mest förekommande. Den främsta erfarenheten som efterfrågades var från hållbarhetsarbete men även branschspecifika erfarenheter nämndes flertalet gånger. Flera erfarenheter baserades även på antal år inom ett specifikt hållbarhetsområde. Studien identifierade även flera återkommande kompetenser där kommunikation, utbildning och att vara driven var vanligast förekommande. Examensarbetets bidrag: Denna studie har bidragit med kunskap om kompetenser som efterfrågas hos hållbarhetschefer. Interpersonella, strategiska och ämnesspecifika kompetensområden efterfrågades i hög grad medan systemtänkande kompetenser inte var ett förekommande krav trots tidigare studier som syftar till motsatsen. Uppsatsen har även bidragit till att kunna hjälpa organisationer i sin rekrytering av denna nya roll för att kunna utveckla och driva sitt hållbarhetsarbete. Förslag till fortsatt forskning: Av denna studie har det framkommit förslag till vidare forskning. Det skulle kunna undersökas vilka kompetenser som efterfrågas hos hållbarhetschefer i framtiden jämfört med idag och även undersöka branschspecifika kompetenser som efterfrågas hos en hållbarhetschef. Ytterligare ett förslag till framtida forskning är att jämföra hållbarhetschefens kompetenser mot övriga chefsroller inom organisationen eller att undersöka hållbarhetschefens arbetsuppgifter. Nyckelord: Hållbarhetschef, hållbarhet, kompetens, ledarskap.
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CSRD från revisorns perspektivSandelin, Matilda, Wehlin, Elin January 2023 (has links)
Hållbarehtsrapportering har blivit allt vanligare för att möta de hållbarhetsutmaningar samhället står inför och i takt med det ökar även behovet av reglering för att möta intressenternas krav på transparent, trovärdig samt tillförlitlig hållbarhetsinformation. EU släpper därför ett nytt direktiv, CSRD, som skärper hållbarhetsrapporteringen och ställer krav på extern granskning. CSRD medför att allt fler företag inom Europa kommer omfattas av lagstadgad hållbarhetsredovisning, från 12 000 bolag till 50 000 bolag vilket belyser att hållbarhetsrapporter som ska revideras kommer öka i antal. Rapporterna kommer även som en effekt av CSRD att öka i sin omfattning. Direktivet ställer därmed krav på revisionsbranschen som ska genomföra dessa externa granskningar som ökar både i antal samt omfattning. En hållbarhetsrapport och finansiell rapport skiljer sig åt, där den förstnämnda inte är underbyggd av dubbel bokföring samt innehåller större del kvalitativ information. Därför är det intressant att undersöka hur revisorerna kommer möta förändringen med att granska större mängd kvalitativ information än tidigare. Syftet med studien är att studera vilken påverkan det nya EU-direktivet CSRD har på revisionsbranschen. En kvalitativ forskningsansats genom intervjuer med specialister inom hållbarhetsrevision samt CSRD har använts för att lyckas uppfylla studiens syfte. Resultatet av studien visar att revisionskåren som helhet måste ställa om från att ett mindre antal revisorer insatta inom hållbarhet arbetar med denna typ av granskning till att alla revisorer ska kunna utföra arbetet och granskningarna. Studiens slutsats blir därför att revisionsbranschen aktivt arbetar med att möta det nya direktivet genom att fler revisorer utbildas, anställs och förbereds inför CSRD. / Sustainable reporting has become increasingly common to meet the sustainability challenges facing society and in line with this, the need for regulation to meet stakeholders' demands for transparent, credible and reliable sustainability information also increases. The EU is therefore releasing a new directive, CSRD, which tightens sustainability reporting and requires external review. CSRD means that more companies in Europe will be covered by statutory sustainability reporting, from 12,000 companies to 50,000 companies, which highlights that sustainability reports to be audited will increase in number. The reports will also increase in scope as an effect of CSRD. The directive thus places demands on the audit industry to carry out these external audits, which are increasing both in number and scope. A sustainability report and financial report differ, where the former is not supported by double entry bookkeeping and contains a larger amount of qualitative information. Therefore, it is interesting to investigate how the auditors will respond to the change by reviewing a larger amount of qualitative information than before. The purpose of the study is to investigate the impact of the new EU directive CSRD on the audit industry. A qualitative research approach through interviews with specialists in sustainability auditing and CSRD has been used to succeed in fulfilling the purpose of the study. The results of the study show that the audit profession as a whole must switch from a smaller number of auditors familiar with sustainability working with this type of review to all auditors being able to perform the work and audits. The study therefore concludes that the audit industry is actively working to meet the new directive by educating, hiring and preparing more auditors for CSRD.
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Sustainability Assurance Quality and the Effect of the Audit Committee : A study of SwedenHarila, Fanny, Marklund, Amanda January 2023 (has links)
There is an increasing need for companies to act more responsibly in sustainability related issues due to pressures from their stakeholders. This increased pressure comes with a corresponding need for companies to report on their actions. As the stakeholders of companies do not have the opportunity to assess the credibility of the reporting themselves, the responsibility falls upon a third party to give assurance on the contents of the report. The assurance of such will be an important part in providing reliability to the sustainability work and report. One important corporate governance function responsible for overseeing the sustainability reporting and the assurance thereof is the audit committee. Therefore, this study will examine the effect of audit committee characteristics on the quality of sustainability assurance. Due to the novelty of the concept of sustainability assurance and as not many previous studies have addressed the issue of the quality, the authors proposed the following research question: “How do audit committee characteristics influencesustainability assurance quality?”. The findings from the study are analyzed through the shareholder-stakeholder theory, legitimacy theory, agency theory and the resource dependency theory. The shareholder-stakeholder and legitimacy theory are used to analyze the audit committees role as a governance function and the agency and resource dependency theory are applied to the different characteristics. This quantitative study includes data from the top 100 publicly listed companies in Sweden with a separate audit committee appointed by and amongst the board. The study uses observations from the fiscal year 2021, with data collected through content analysis. This thesis is conducted under a positivist paradigm, with a deductive approach. The data is tested through OLS regression, and the analysis is conducted with grounds in previous literature and theory. The results of this study are in some respects in line with a previous study but has also found differing results. Companies with audit committees with at least one member with industry expertise are more likely to have higher quality assurance on their sustainability report. Apart from the previous study, this study did not find a significant relationship of the independence and meeting frequency of audit committees. A significant relationship was neither found to the gender diversity, size, or experience of audit committees. Therefore, the authors can conclude that the research question is answered and that the results indicate that the audit committee may not be the best explanatory basis for the quality of sustainability assurance.
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How do the Female Attitudes Towards Sustainable Branding Influence Purchase Intention in the Sportswear Industry : A qualitative study of women aged 20-50.Vizcaino, Nicole, Kettunen, Emma January 2023 (has links)
Background: The sportswear industry has grown rapidly in the past years, with sportswear becoming a popular choice for everyday wear and sports activities. However, concerns about sustainability have emerged, prompting consumers to think about their purchasing habits. As a result, sustainable branding has become an integral part of the business of sportswear brands. Purpose: This study examines how women’s attitudes toward sustainable branding influence their purchase decisions in the sportswear industry. By focusing on women aged 20-50, the research seeks to understand the attitudes of female consumers and help sportswear brands adapt their sustainability strategies to meet consumer demand. Method: This study follows a qualitative research method with an interpretive research paradigm and an inductive research approach. Data have been collected through semi-structured interviews to better understand the underlying motivations and factors that influence female attitudes. Conclusion: The study findings revealed that female consumers had negative or neutral attitudes toward the sportswear industry. However, they indicated a positive attitude towards sustainability, suggesting that the brand’s social and environmental practices can influence female consumer attitudes. The study showed a clear gap between female consumer attitudes and actual behavior, with financial constraints and other purchase criteria as barriers to purchasing sustainable sportswear.
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Female Leaders’ Role in Corporate Sustainability Strategy ProcessesBjörkman, Mika January 2023 (has links)
Abstract Background: With the heightening pressure of climate change, the public as well as the corporate world calls for leaders that can drive sustainable development, hence tackling the challenges to come. Companies are facing growing pressure from both internal and external stakeholders to adopt sustainable practices. As a consequence, the question arises as to whom is the most suitable for such challenges. The presence of female leaders in corporate settings have shown to increase sustainable performance within companies. However, what actual role female leaders play in enabling such performance remains subdued. Purpose: The purpose of this thesis is to study what role female leaders play in sustainability strategy processes. Method: This study is conducted through qualitative case study methods, using primary data collected from interviews with female leaders of Swedish companies. Conclusion: The results identified that female leaders play different roles in the sustainability strategy process. The roles identified in the study are Carer, Responsibility Taker, Equality, Enabler and Motivator which are collectively conceptualized as Holistic Trustee meaning; Someone who includes all perspectives and components into their assessment, so that decisions made, enables development while preserving resources of coming generations. In such role, the female leader bridges the organizational level and individual level of her company and provides her employees with a bigger purpose in their “day-to-day” operations. The role as a Holistic Trustee broadens the understanding of leaders` importance in sustainability and draws attention to female traits that are naturally suited for a sustainable leadership.
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