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[pt] A sustentabilidade corporativa é identificada na interseção de um conjunto de práticas ambientais, sociais e econômicas integradas. Inúmeras práticas sustentáveis são empregadas pelas organizações, resultando em diversos benefícios de curto e longo prazo. A mensuração do desempenho por meio de indicadores de sustentabilidade com objetivo de acompanhar os resultados e os impactos gerados na natureza e na sociedade por essas práticas tem sido empregada e reportada em forma de relatórios de sustentabilidade por inúmeras empresas ao redor do mundo. No contexto brasileiro, percebe-se a falta de estudos que abordem esse tema. Por tanto, o presente trabalho teve como objetivo identificar as principais práticas sustentáveis e indicadores de desempenho reportadas em relatórios de sustentabilidade utilizadas por empresas de diferentes setores da economia brasileira pertencentes ao ISE da bolsa de valores de São Paulo. A primeira etapa dessa dissertação consistiu em realizar uma revisão sistemática da literatura a fim de apresentar o estado da arte sobre medição de desempenho em relatórios de sustentabilidade. A segunda parte consistiu em identificar as práticas sustentáveis e indicadores relatados nos relatórios de sustentabilidade por meio de uma análise de conteúdo. Por fim, realizou-se uma análise estatística dos indicadores de desempenho obtidos. Após a realização da pesquisa, conclui-se que i) A maioria das empresas está focando nos aspectos da sustentabilidade e estão no caminho certo para o desenvolvimento sustentável. ii) As empresas estão buscando soluções para suas demandas, levando em consideração aspectos como gerenciamento de água, eficiência energética, redução do consumo de insumos, diminuição de desperdícios, novas composições de materiais e formas de produção. iii) Os relatórios de sustentabilidade servem como ferramenta de transparência, uma vez que apresenta de forma concisa dados e informações de como as empresas utilizam todos os seus recursos para criar valor no curto, médio e longo prazo. / [en] Corporate sustainability is identified at the intersection of a set of integrated environmental, social and economic practices. Numerous sustainable practices are employed by organizations, resulting in several short and long term benefits. Performance measurement through sustainability indicators to monitor the results and impacts generated in nature and society by these practices has been employed and reported in the form of sustainability reports by countless companies around the world. In the Brazilian context, there is a lack of studies that address this theme. Therefore, this dissertation aimed Identify the main sustainable practices and performance indicators reported in sustainability reports used by companies from different sectors of the Brazilian economy belonging to the ISE of the São Paulo Stock Exchange. The first step of this dissertation was to conduct a systematic literature review to present the state of the art on performance measurement in sustainability reports. The second part was to identify sustainable practices and indicators reported in sustainability reports through content analysis. Finally, a statistical analysis of the obtained performance indicators was performed. After conducting the research, it is concluded that i) Most companies are focusing on sustainability aspects and they are on the right track for sustainable development. ii) The companies are looking for solutions to their demands, taking into account aspects such as water management, energy efficiency, reduction of input consumption, waste reduction, new material compositions and production methods. iii) Sustainability reporting serves as a transparency tool as it concisely presents data and information on how companies use all their resources to create value in the short, medium and long term.

Integrationen av hållbarhet blir allt viktigare för produktutvecklingsföretag. Men hållbarhet handlar inte bara om att hitta klimatsmarta lösningar. För att företag ska bli konkurrenskraftiga på marknaden samt vara attraktiva arbetsgivare så gäller det att jobba för att integrera samtliga tre hållbarhetsaspekter; ekologisk-, ekonomisk- och social hållbarhet. Det gäller att kunna integrera hållbarhet i produktutvecklingsprocessen utan att någon av hållbarhetsaspekterna hamnar i skymundan till förmån för övriga aspekter. Scania är en global tillverkare av lastbilar som har ett stort fokus på hållbarhetsintegrering. De har flertalet aktiva projekt som syftar till att utveckla framtidens klimatsmarta lastbilar. Denna studie syftar till att undersöka om Scania integrerar samtliga tre hållbarhetsaspekter i sin produktutvecklingsprocess, samt hur de i sådana fall går till väga för att lyckas med detta. Studien baseras på en litterär- och empirisk studie. I litteraturstudien har huvudsakligen vetenskapliga artiklar samt viss kurslitteratur från de tre första åren på civilingenjörsprogrammen i Maskinteknik respektive Design och Produktframtagning på Kungliga Tekniska högskolan (KTH) använts. Den empiriska studien genomfördes med semistrukturerade intervjuer av fyra respondenter. Tre från Scania och en från institutionen för hållbar produktionsutveckling på KTH. Studien visar på att Scania lyckas integrera samtliga tre hållbarhetsaspekter i sin produktutvecklingsprocess, men att det är svårt för företaget att integrera samtliga aspekter i lika stor utsträckning. Dessutom integreras inte den interna och externa sociala hållbarheten till samma grad. Studien visar också på att integrering av en aspekt kan påverka övriga två aspekter positivt. För att kunna ta hänsyn till samtliga tre hållbarhetsaspekter så är det viktigt att sätta upp en plan för hur integreringsarbetet ska gå till, samt att försöka tillgodose alla möjliga intressenters behov ochönskemål. / Integration of sustainability is becoming more important for product development companies. But sustainability is not all about finding climate-smart solutions. For companies to be competitive in the market and attractive employers, they need to integrate the three sustainability aspects: ecological-,economic- and social sustainability. The need to integrate sustainability in the product development process without any of the aspects being overshadowed. Scania is a global manufacturer of heavy vehicles with a big focus on integrations of sustainability. They have a number of ongoing projects involving developing new climate-smart auto trucks. This study aims to get an insight of Scania, if it manages to integrate all the aspects of sustainability in their product development process and in such cases how they work to accomplish this. This study is based on a literature- and empirical study. The literature study mainly consists of scientific articles as well as some course literature from the three first years of the Master of Science inengineering, with majors in mechanical engineering and design and product realization at Royal Institute of Technology (KTH). The empirical study consists of interviews with four respondents, three representatives from Scania and one representing the department of Sustainable Production Development at KTH. The study shows that Scania succeeds in integrating all three sustainability aspects in their product development process, however, it is difficult for the company to integrate all of the aspects to the same extent. In addition, internal and external social sustainability do not receive the same focus. The study also shows that integrating one aspect may effect the other two aspects in a positive manner. In order to integrate all three aspects of sustainability, it is important to establish a plan for how to manage the integration and also try to fulfill the desires and needs of all the stakeholders.

The impact of the current food system on the climate crisis challenges its actors to takeactions towards sustainability. The increasing pressure in transforming the food system requires changes at the organisational level, which sparks research interest in understanding what factors influence the integration and strengthening of sustainability in food-producing companies. This study aims to explore the organisational change process of sustainability implementation and the influence of organisational and external factors. This thesis should contribute to the field of research by analysing food-producing companies on their sustainability transition to conclude what factors drive the sustainability integration and strengthening in their organisations. Reflections on organisational change management and corporate sustainability lay the theoretical foundation for this thesis. The research follows a qualitative methodology that explores change drivers for sustainability change by conducting semi-structured interviews with six sustainability professionals. A thematic analysis of the data highlights the different approaches to sustainability of the organisations. The findings are summarised in a sustainability change framework presenting influencing factors on organisations’ sustainability transition and key drivers for sustainability change. The key findings indicate that a sustainability-oriented culture, passionate leadership, long-term commitment to sustainability, sustainability training and education, collaborative communication, sustainability measurements, the inclusion of sustainability in daily work, and a sustainable and professional brand are the key drivers to sustainability integration and strengthening.

Background: Since the 1960s, the notion of sustainability has gained worldwide significance, including environmental issues, and advocating for sustainable economic development. Businesses have a crucial role in reducing environmental effects, motivated by pressure from stakeholders such as governments and shareholders. While environmental and economic sustainability receive significant attention, the social aspect often receives less attention. Social sustainability involves creating equitable social systems and ensuring ethical practices, employee well-being, and diversity. Sustainability Consultancy Companies (SCCs) assist firms in integrating sustainability into their daily operations. Nevertheless, SCCs must comply with social sustainability principles, ensuring that they implement the same values they advocate for to maintain their reputation and establish industry benchmarks.   Purpose: The purpose of this research is to determine the extent to which Sustainability Consulting Companies (SCCs) are implementing sustainable practices within their daily operations.  We are investigating whether SCCs possess the necessary knowledge, expertise, and in-depth understanding of issues related to social sustainability practices. Our research aims to provide practitioners with knowledge and awareness of how SCCs perceive social sustainability and to what extent they implement social sustainability practices.    Method: This thesis employed a qualitative research approach, incorporating relevant literature, peer-reviewed articles, and semi-structured interviews. Through the semi-structured interviews conducted with various Sustainability Consultancy Companies (SCCs), employees, and a CEO, we were able to gather varying perspectives and professional insights on social sustainability issues.   Conclusion: The findings of this research indicate that although most SCCs had knowledge on social sustainability issues and practices, only a limited number of levels in Carroll’s CSR Pyramid were fulfilled. Furthermore, while the SCCs consider social sustainability as the missing pillar, there is a limited focus on implementing social sustainability in comparison to the other pillars of sustainability.

Frågeställning 1  Bakgrund: Kunskapen om att kunna hantera och åtgärda brister inom social hållbarhet i leverantörsledet utgör grunden i denna studie. Social hållbarhet blir allt viktigare för företag för att kunna behålla sin plats på marknaden. Genom att implementera sociala hållbarhetsstrategier och säkerställa den sociala hållbarheten kan de dessutom skapa en konkurrenskraft. Det finns verktyg som verksamheter kan använda sig av, så som hållbarhetskonsulter som sammanställer rapporter om den sociala hållbarheten hos en leverantör. Däremot råder det brist på modeller att tillämpa för att åtgärda bristerna som eventuellt påvisats.          Syfte: Studien syftar till att ta fram en modell som företag kan tillämpa för att säkerställa social hållbarhet hos sina leverantörer i Kina med hjälp av hållbarhetskonsulter.         Metod: Det har genomförts en kvalitativ fallstudie för att undersöka hur ett företag arbetar med social hållbarhet, deras utmaningar i syfte för att ta fram en passande modell. Studien har främst använt sig av semistrukturerade intervjuer för att samla in empiriskt material för att få en djupgående analys.  Slutsats: Resultatet i forskningen illustreras i figur 12 på sidan 88 som är en utvecklad modell för företag som de kan använda för att säkerställa social hållbarhet. Modellen är indelad i fyra steg, följt av flera understeg som vägleder företag hur de går tillväga vid olika scenarion. De fyra olika stegen benämns: medvetenhet, kravspecifikationer, kommunikation och samarbete samt slutligen uppföljning.  Frågeställning 2 Bakgrund: På senare år har många företag valt att använda leverantörer som är lokaliserade i Kina, på grund av flera positiva aspekter. Dock finns det utmaningar, bland annat den låga lönenivån och sociala hållbarhetsbrister på fabrikerna. Det är känt att arbetarna har det sämre än i andra länder kopplat till lön och arbetsförhållanden. Det finns idag begränsad information om huruvida de olika variablerna är sammanlänkade.       Syfte: Forskningen har i syfte att undersöka ett eventuellt samband mellan den geografiska platsen i Kina, arbetarens lön och sociala hållbarhetsbrister.  Metod: Studiens andra forskningsfråga är främst baserad på en tvärsnittsdesign för att kunna jämföra och identifiera potentiella samband mellan olika variabler. För att kunna visa resultatet i siffror är den utförd utifrån den kvantitativa forskningsstrategin. Det empiriska materialet består av rapporter utformade av företagets hållbarhetskonsult, vilket innebär att det är en sekundärkälla. Slutsats: Forskningens resultat påvisade ingen korrelation mellan de olika variablerna: geografisk plats, lön och sociala hållbarhetsbrister. Indikationen - 0,07183 var så pass svag att inga samband kan dras. / For question 1 Background:The knowledge of being able to manage and remedy deficiencies within social sustainability in the supply chain forms the basis of this study. Social sustainability is becoming increasingly important for companies in order to maintain their place in the market. By implementing social sustainability strategies and ensuring social sustainability, they can create a competitive edge. There are tools that businesses can use, such as sustainability consultants who compile reports on the social sustainability of a supplier. On the other hand, there is a lack of models to apply to remedy the deficiencies that may have been identified.          Purpose: The study aims to develop a model that companies can apply to ensure social sustainability of their suppliers in China with the help of sustainability consultants.          Method: A qualitative case study has been carried out to investigate how a company works with social sustainability, their challenges in order to develop a suitable model. The study has primarily used semi-structured interviews to collect empirical material in order to obtain an in-depth analysis. Conclusion: The result of the research is illustrated in figure 12 on page 88 which is a developed model for companies that they can use to ensure social sustainability. The model is divided into four steps, followed by several sub-steps that guide companies how to proceed in different scenarios. The four different steps are named: awareness, requirement specifications, communication and collaboration and finally follow-up.  For question 2 Background: In recent years, many companies have chosen to use suppliers located in China, due to several positive aspects. However, there are challenges, including the low wage level and social sustainability deficiencies at the factories. It is known that the workers are worse off than in other countries linked to wages and working conditions. There is currently limited information on whether the various variables are linked.      Purpose: The research aims to investigate a possible connection between the geographical location in China, the worker's salary and social sustainability deficiencies.          Method: The study's second research question is primarily based on a cross-sectional design to be able to compare and identify potential relationships between different variables. In order to be able to show the result in numbers, it is carried out based on the quantitative research strategy. The empirical material consists of reports designed by the company's sustainability consultant, which means that it is a secondary source.      Conclusion: The results of the research showed no correlation between the different variables: geographic location, salary and social sustainability deficiencies. The indication - 0.07183 was so weak that no connections could be drawn.

Intresset för hållbarhet växer sig allt starkare och i takt med det har intressenternas krav på företag ökat. Företag kan använda hållbarhetsrapportering för att skapa legitimitet och förtroende. Genom att vara transparent kan de bemöta intressenternas behov. Välgjorda hållbarhetsrapporter som håller en hög kvalitet är därmed mer efterfrågade än rapporter av låg kvalitet. Studier om huruvida framtagandet av högkvalitativa rapporter är resurskrävande och/eller ger konkurrensfördelar genom ökad lönsamhet har visat varierade slutsatser. Denna studie genomfördes för att komplettera tidigare studier genom att analysera ifall branschtillhörighet, kvinnors inflytande, storlek på företag, rykte och image samt exponering i media påverkar lönsamheten via hållbarhetsrapporters kvalitet. Regressionsanalys, mediatoranalys och stiganalys framställdes för att testa studiens hypoteser. Resultaten indikerar att lönsamhet kan påverkas av hur och på vilket sätt företag hållbarhetsrapporterar. Studien visar ett positivt samband mellan andel kvinnor i styrelsen och hållbarhetsrapporters kvalitet samt mellan storlek på företag och lönsamhet, genom hållbarhetsrapporters kvalitet. Studien fann även ett positivt samband mellan rykte och image och lönsamhet, genom hållbarhetsrapporters kvalitet. Övriga sju hypoteser förkastades. / The interest in sustainability is growing and therefore the stakeholders’ demands on companies have increased. Companies can use sustainability reporting in order to sustain both legitimacy and trust. By being transparent, companies can fulfill the stakeholders’ needs. Sustainability reports of high quality are therefore more requested than reports of low quality. The issue of whether the use of high quality reports is expensive and/or generates a competitive advantage through increased profitability have shown varying results. This study was conducted to complement previous studies by analyzing whether industry, women on board, company size, reputation and image as well as media exposure affect profitability through the quality of sustainability reports. Regression analysis, mediation analysis and path analysis were created in order to test the study’s hypotheses. The results indicate that profitability can be affected by how and in what way companies report sustainability. The study shows a positive relationship between women on board and the sustainability reports’ quality and between company size and profitability, mediated through the sustainability reports’ quality. The study also found a positive relationship between reputation and image and profitability, mediated through the sustainability reports’ quality. The remaining seven hypotheses were rejected.

Revisorer beskriver Corporate Sustainability Reporting Directive (CSRD) som det största som någonsin hänt inom revisionsprofessionen. Klimatförändringar är något som inte går att blunda för i dagsläget utan alla måste agera för att vända den pågående förödande trend i världen. Europaparlamentet fattade beslut att införa CSRD för att EU ska bli den första kontinenten att bli klimatneutrala, vilket är EU:s gröna giv. Tidigare har stora företag i EU omfattats av Non-Financial Reporting Directive (NFRD) men kraven på vad företag måste rapportera har varit nästintill obefintliga, vilket resulterar i att många företags hållbarhetsrapporter kan klassas som greenwashing. CSRD syftar till att öka transparens, jämförbarhet och kvalité för hållbarhetsrapporter då det nya direktivet är betydligt mer omfattande än NFRD. Företag som omfattas av det nya direktivet ska nu rapportera hur de hanterar miljö, socialt och bolagsstyrning för att öka jämförbarhet och trovärdigheten. Rapporter omfattas enligt CSRD även av lagstadgad revision vilket innebär att auktoriserade revisorer ska utföra oberoende granskning för att öka trovärdigheten för intressenter.  Syftet med studien är att med utgångspunkt i skandinavisk institutionell teori identifiera hur det nya direktivet för hållbarhetsrapportering översätts hos en revisionsbyrå samt skapa en förståelse för vilka utmaningar dessa förklaringar ger uttryck för. Intervjuer genomfördes med revisorer för att få en förståelse för hur de ser på direktivet och skapa en bild över hur direktivet översätts i organisationen. Även textanalys av CSRD och statens offentliga utredning om hållbarhetsrapportering genomfördes för att besvara studiens syfte. Resultatet visar att det finns flera olika steg som organisationer går igenom när de implementerar CSRD i revisionsbyrån. Studien identifierar flertalet teman som påverkar översättningsprocessen både internt och externt. Utifrån dessa identifierade teman i empirin framstår tre utmaningar kopplat till översättningsprocessen vilket är tidspress, kompetens och slutkonsumentens makt. / Auditors describe the Corporate Sustainability Reporting Directive (CSRD) as the biggest thing that has ever happened to the audit profession. Climate change is something that cannot be turned a blind eye to and everyone must act to reverse the ongoing devastating trend in the world. The European Parliament decided to introduce CSRD so that the EU can become the first continent to become climate neutral, which is the EU's green Deal. In the past, large companies in the EU have been covered by the Non-Financial Reporting Directive (NFRD), but the requirements for what companies must report have been almost non-existent, which results in many companies' sustainability reports being classified as greenwashing. CSRD aims to increase transparency, comparability, and quality of sustainability reports as the new directive is significantly more comprehensive than NFRD. Companies covered by the new directive must now report how they manage environmental, social and corporate governance to increase comparability and credibility. Reports according to CSRD are also covered by statutory audit, which means that authorized auditors must carry out independent review to increase credibility for stakeholders. The purpose of the study is to identify, based on Scandinavian institutional theory, how the new directive for sustainability reporting is translated at an accounting firm and to create an understanding of the challenges these explanations express. Interviews were conducted with auditors to gain an understanding of how they view the directive to create a picture of how the directive is translated in the organization. Text analysis of the CSRD and the state's public inquiry into sustainability reporting was also carried out to answer the purpose of the study. The result shows that there are several different steps that organizations go through when implementing CSRD in the audit firm. The study identifies several themes that affect the translation process both internally and externally. Based on these identified themes in the empirical work, three challenges appear linked to the translation process, which are time pressure, competence and the power of the end consumer.

The economic utility of sustainability has been a recent domain under scrutiny by several academicians. More specifically, researchers have investigated the positive effects of sustainability reporting on firms from different angles. One of these angles is sustainability’s effect on firms’ prestige in the market, which is inevitably connected to market indicators, such as, risks and returns. Consequently, this research paper is positioned as a complement to previous researchers’ work within the field of sustainability reporting and its positive effects on firms. This paper’s foremost aspiration is to fill a knowledge gap in research by finding empirical evidence whether the first time assurance on sustainability reports causes a lower subsequent cost of equity capital. For this matter, the researchers’ methodology was deductive in nature, which relied on investigating established theories that are connected to the two dimensions of the research question; cost of equity capital and assurance on sustainability reports. This investigation formed the researchers’ theoretical schemata upon which they both neglected certain theories in favour of others and formed a verifiable theoretical research hypothesis. In this research, Sweden, a country known for its dedication for sustainability, was chosen as a market from which a sample was collected. The researchers conducted their study in a panel format where the same information about 44 different companies was collected on several years. Due to the fact that the number of listed firms that had been reporting their sustainability reports was quite moderate, a census study was convenient and applicable. The researchers ended up with a sample of 44 firms that constituted 352 observations, which formed the basis for the statistical inference. The empirical study employed several regression models of panels to reach the most representative model that fitted the data in hand. Also, to guarantee higher quality results the fitted model, the Two- way Error Component Fixed-effects Model, was tested for heteroskedasticity, cross- sectional correlation, autocorrelation and non-stationarity. This model revealed a relatively low explanatory power that drove the researchers to interpret their statistical findings with great caution. At a specific level of statistical significance, the regression model revealed a significant correlation between assurance on sustainability reports and a subsequent lower cost of equity capital. This result was refuted at higher levels of significance. Thus, the researchers were able to answer the research question affirmatively, to a certain extent, and to demonstrate that the research’s results verify the underpinnings of neo-institutional and signalling theories.