The recession of the early 1990’s marked the starting point for a transformation of the Swedish transportation industry. Cost oriented production techniques by the industry’s customer increased demand on swiftness, reliability and flexibility in transportation services. This development has continued ever since which in turn has continuously increased the rates of harmful discharges of emissions. The research is performed on the Swedish plastic industry and examines the relationship between environmental sustainability, lead time and cost when selecting road carrier for transportations. The main purpose is to examine to what extent environmental concerns are taken into account when deciding over distribution and furthermore, whether there exist potential and ambitions for improvements. Out of theories concerning transportation modal choice, four points of interest constitutes the basis for the empirical gathering; prioritization of selection determinants, environmental requirements in procurement of transportation services, use of rail freight and acceptable cost levels for implementing environmental sustainability. The study shows that the market of the Swedish plastic industry is driven by price competition and constant pressure from international trade. Naturally, cost is considered to be the foremost selection determinant in terms of transportation modal choice, followed by reliability and lead time. Furthermore, the study shows that environment is of low priority in respect to the other selection determinants. Although the current market condition diminishes the possibilities for changes, there exists a general ambition to become more environmental within the distribution activities. A majority of the respondent firms could potentially accept levels of increased transportation costs which balance with the costs of guaranteeing environmental sustainability in road transportations. In reference to increased environmental ambitions, three conclusions can be drawn. The relationship between environmental sustainability, lead time and cost allow for environmental improvements if lead time can be extended to the maximum conceivable limit of the market. Furthermore, the price competition of the market makes own initiatives impossible in terms of raising price for transportations; environmental sustainability in road transportation must therefore be preceded by demand for such. Finally, it can be concluded that environmental improvements cannot be achieved single handedly; costs must be evenly distributed among the suppliers, customers and haulers.

Under de senaste åren har intresset för miljö ökat och den har fått allt större utrymme i media. En del av uppståndelsen grundar sig i USA’s f.d. vicepresident Al Gore´s engagemang i klimatfrågan, vilket medfört att både privatpersoner och företag har fått upp ögonen för miljö och miljöarbete. Företagen har i allt större grad känt att de måste aktivt jobba för miljön främst för att de känner en press från sina intressenter. Som ett led i deras arbete för en bättre miljö och en hållbar utveckling har företagen under de senare åren börjat upprätta hållbarhetsredovisningar, där de redogör för deras miljömässiga och sociala påverkan samt arbetet med att förbättra dessa delar. Att upprätta en hållbarhetsredovisning är idag frivilligt. Vissa av företagen låter även deras redovisning bli externt granskad, och då kopplas ofta revisionsbyråerna in eftersom de har kompetensen att utföra oberoende bestyrkanden av information. P.g.a. att vi författare var intresserade av deras roll i granskningen koncentrerade vi oss på de riktlinjer och rekommendationer som de använder sig av vid en granskning. Vårt intresse kring detta ledde fram till vår problemformulering som lyder: ”Hur upplever revisionsbyråer granskningen av hållbarhetsredovisningar och är de riktlinjer och rekommendationer som de kommer i kontakt med tillräckliga för att ge en rättvis och tillförlitlig bild?” Vårt huvudsyfte är således att söka förståelse kring revisionsbyråernas syn på dels de rekommendationer som de arbetar enligt, och även de riktlinjer som företagen upprättar sin hållbarhetsredovisning efter. Vi har i vår uppsats valt att praktisera en kvalitativ forskningsmetod då vi vill tolka och förstå hur varje respondent upplever de problem som finns kring de riktlinjer och rekommendationer som finns. Detta har bidragit till att vi valt det hermeneutiska synsättet, eftersom vi strävar efter att få en ökad förståelse. I vår studie har vi valt det induktiva synsättet, där vår koncentration ligger i empirin för att sedan koppla detta i viss mån till de teorier vi valt. Den teoretiska referensramen består främst av den institutionella teorin, där rekommendationerna och riktlinjerna ryms, men även legitimitetsteorin presenteras. Datainsamlingen skedde genom telefonintervjuer där vi intervjuade de fyra största revisionsbyråerna i Sverige; KPMG, ÖhrlingsPWC, Ernst & Young och Deloitte. Samtliga respondenter var experter inom området hållbarhetsredovisningar, där några var väldigt framstående. De slutsatser vi kommit fram till i uppsatsen är att det finns vissa problem med de verktyg som revisionsbyråerna använder sig av. De rekommendationer som revisorerna använder sig av som ges ut av FAR upplevs fullt tillräckliga, medan de riktlinjer som företag upprättar sin hållbarhetsredovisning efter och ges ut av GRI inte ses som fullständiga. Den största kritiken som framkom var att miljön var åsidosatt jämfört med de sociala aspekterna i en hållbarhetsredovisning.

Title: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall. Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14 Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture. Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspective Limitations: This paper is limited to two companies, one company owned by the government and one privately-owned company. The companies are Vattenfall and Ericsson, both report in accordance with the GRI guidelines. Methodology: The study is a case study made on the basis of an abductive approach. The empirical collection was done through a qualitative approach in which the two companies’ reports are examined to demonstrate how well they meet the GRI's indicators. Empirical datashows whether they meet, partially m eets or does not meet the GRI's indicators. Results and conclusions: The differences between the two companies are not very apparent when only the total numbers of indicators that are fulfilled, partially fulfilled and not fulfilled are presented. It is within each of the areas of GRI that differences are revealed. The study has found that most of the dissimilarities between the companies cannot be derived from thedifferences in the ownership conditions, but from differences in the business operations of each organization and differences in the market for each organization.

The intellectual roots of the innovation system (IS) approach lie in attempts tounderstand the complexities of interactive relations in the innovation process. Thisthesis departs from the systemic view that ISs rest on a co-evolutionary process, inwhich on the one hand technical and economic spheres interact with policies andinstitutions, and, on the other, those spheres affect the natural environment. There isalso evidence that ISs have access to the state-of-the-art flows of knowledge, which isperceived positively in terms of international or trans-border scientific andtechnological cooperation.Comprised of a covering essay and a set of publications, this thesis is structured as acombination of five papers containing findings of the research carried out. Thequalitative research design analyzes sustainability as a desirable theoretical constructtowards which the development of ISs should be oriented. As such, special attentionwas given to both the theoretical arguments that relate to sustainability and theimportance of a shift into a new technological regime oriented towards environmentalissues in ISs. A systematization of the two main theoretical analyses of ISs has beenalso emphasized in the thesis as interactive learning and evolutionary technologicalchange theories, which originate respectively from Schumpeterian and neoevolutionarySchumpeterian views.In Edquist’s view (2001, p.35) "there is a strong need for further conceptual andtheoretical development of the IS approach. The best way of doing this is by actuallyusing the approach in empirical research". How the shift of ISs to environmentalsustainability can come about and how they can be brought together systematically isstill a largely unexplored field of research. Accordingly, the aim of this thesis is toconceptually advance an understanding of the IS as a flexible and useful approach toencompass the environmental sustainability dimension.To address this, the thesis develops a conceptual framework for ISs that is orientedtoward sustainability; based on the interactive, resource, and environmental views;and tested empirically. The conceptual framework is illustrated empirically in the casestudies of the Brazilian subsidiary of the Swedish multinational Ericsson and and the Brazilian multinational USIMINAS, with focus placed on their interactionswith the Brazilian innovation system. Since the cases belong to different sectors, thereare variables between the multinationals in terms of the nature of innovation capacity.The contrast between the two cases in terms of technological regimes provedvery interesting, and hence formed the core of the thesis.The IS approach has been gaining ground in academic circles, as well as in the fieldof public innovation policy-making in industrialized and newly industrializedcountries. The findings of the current study suggest that ISs for environmentalsustainability can be categorized as evolutionary, natural resource based, andinternationally oriented. In the context of newly industrialized countries, theinternalization of ISs has been perceived through effects of research and developmentin multinational firms, technology transfer and the international trade of capital goods.The understanding of ISs and the internationalization phenomenon in relation tosustainability warrants further studies; notably studies are required that examine theinternationalization of ISs, empirically viewing this from the perspective of bothindustrialized and newly industrialized economies. / <p>RESEARCH FUNDERS</p><p>1) Brazilian Agency for Higher Education (CAPES); 2) the ScientificAgency of the Minas Gerais State (FAPEMIG), Brazil. QC 20130211</p><p></p>

In a world of development and scarce resources sustainable development has been presented as an approach of dealing with our issues of welfare. Economic, environmental and social aspects are incorporated in the approach in order to solve the problems of today. While sustainable development is pervaded in policies and planning of nations and communities, the three aspects of it have all specific definitions which are to be applied, some aspects are well defined whilst others are not yet fully determined. The purpose of this qualitative study is to highlight the social aspect of sustainable development. The social sustainability is assessed by investigating how a municipality in Sweden meets the variables of social sustainability established by the Swedish government. It investigates the structure plans of a community south of Stockholm, Haninge Municipality. It seeks to understand how the municipality implements social sustainability in practice to solve the issues of the alienated residential area Jordbro. By using a method of interpretation of texts in form of governmental documents of social sustainability, municipal structure plans together with incorporated interviews with locals and an internship at the municipality house of Haninge, the study gives a comprehensive understanding of social sustainability in Stockholm and issues which the municipality is to deal with. It indicates that social sustainability is taking a smaller role in the structure planning documents of the municipality, and it also indicates a lack of interaction and incorporation of locals. Furthermore the study suggests some solutions to the problems of social sustainability.

Sustainable design - a study on sustainable design and its incentives and barriers The purpose of this study was to investigate the incentives and barriers existing within companies focusing on eco-design. The aim was also to examine the consumers’ thoughts on eco-design and sustainable products. A further aim was to try to concretize important lessons for future work on sustainable production and consumption. Two methods were used for completing this study; a literature study and a practical study consisting of interviews with companies focusing on eco-design and a survey among students. The result shows that durable goods over the last decades have had a varied revenue growth, showing an increasing trend over recent years. The result also shows a slightly increasing trend on sustainable consumption and production. The main incentives presented in the result were based on some form of recognition of the unsustainable attitude in our society. Among existing barriers the most prominent was associated to economic issues, ignorance and material problems. The result of the survey showed that consumers ranked factors related to eco-design among those who are least considered. For the work towards a sustainable future, people with a similar attitude as the ones involved in the interviewed companies are of great importance. There also seems to be a need for altered market conditions, but this would require a dramatic behavioral change.

The topic of corporate sustainability reporting has seen rapid growth in the past couple of years as more firms are placing a greater emphasis on becoming sustainable. However, the true impact of sustainability reporting on firm value has been widely debated, often due to the nature of the qualitative data in sustainability reports. This thesis uses a normalized sustainability scoring system to examine the effects of sustainability reporting on firm value. In particular, this paper analyzes these effects during the Great Recession to note if there was any change in the effects on a year-by-year basis due to macroeconomic differences. This study finds that not only is superior corporate sustainability reporting positively correlated with increased firm value, but also that the degree of the impact greatly drops during the recession. These findings suggest that sustainability could be an advantageous business tool during stable economic times but not nearly as important in terms of increasing firm value during times of recession. Therefore, the results of this thesis have important practical uses and serve as a basis for analyzing the financial effects of corporate sustainability initiatives as this type of reporting becomes more prevalent in the future.

Multiple activists challenge the established development paradigm, prioritizing issues such as human rights, economic justice and environmental sustainability, as opposed to neoliberal development’s focus on macroeconomics and corporations. These activists include Dr. Vandana Shiva. Well-renowned activists, academics and politicians criticize the stances that Shiva takes on globalization and development issues, claiming that they are uninformed, too radical or misguided. These thoughts provoke the core question of this thesis—do Vandana Shiva’s theories and practices promote just, sustainable development?

This paper investigates the successes and failures of architectural design techniques used to improve the sustainability of occupants. It looks broadly at research that has taken place in the past and focuses specifically on the strategies used in Pomona and Sontag Halls - two dormitories constructed at Pomona College.

This research focuses on the academic programs at the Centre for Sustainable Food Systems at UBC Farm (the Farm). The Farm is a centre for sustainability learning and research, providing a working model of sustainable food systems with which to engage students, faculty and community. The Farm is situated within the global context of a dominant industrial food paradigm that is demonstrated to be a major contributor to the social and ecological crises the world now faces. The Farm is further situated within the context of a dominant education paradigm that provides most students with knowledge that is disconnected from social and ecological realities, leading to the misuse of knowledge and to the exacerbation of global crises. The purpose of this research is to explore the contributions that the Farm’s academic programs provide toward advancing sustainability learning from the perspective of program participants, including myself. The research methodology was guided by participatory approaches to research. Qualitative methods were employed, focusing primarily on surveys and semi-structured interviews with program participants. I have also been an involved participant in a diversity of programs at the Farm from April 2004 – December 2008. The results of the research suggest that program participants value the ability to engage with their subject matter, not only on an abstract/theoretical level, but also on practical and affective levels. Participants feel that UBC is lacking in programs that allow students to engage physically and emotionally with their learning. Students feel their knowledge will be better recalled and more likely to be useful if they care about what they are learning, if they can engage with it in a real world context, and if they have some ownership and responsibility for what they are learning. Further, program participants feel that the Farm’s academic programs would benefit from providing more theoretical context and connection to their other academic work, from additions and improvements to Farm infrastructure and resources, and from additional human resources support. This research project was site specific. Nevertheless, it connects with and complements work being done at dozens of universities, colleges and student farms around the world.