Small and medium-sized enterprises (SMEs) prevail in their business communities and constitute the base of many nations’ economies. As a reason it is vital that SMEs show their active engagement and relatedness of their CSR activities making them at the core of their business strategies, as well as maintain their role as responsible citizens in their communities.CSR activities and practices being mainly developed by large corporations impede the way they can be applied on their smaller counterparts; ultimately leading to different results. SMEs require different solutions and run in different settings, which afford them unique opportunities to become sustainable enterprises. The purpose of this paper is to investigate the level of CSR engagement in Småland, Sweden. The study was divided into two parts, social (community wise) and environmental. We aimed to understand the reasons behind engagement and non-engagement in this matter. Also, it was important to find a pattern for future development of CSR among SMEs. We relied on previous research conducted for SMEs around Europe, and compared mainly the results from Sweden to our research findings. This study was largely done by using the quantitative survey method, where a questionnaire was designed to collect the results. Descriptive and exploratory statistics is at the core of interpreting the results. Some of the findings were confirmed by previous research while the rest were either unprecendeted or surprising, both in a positive and negative way. The CSR involvement was highly related to the size of the companies, in total more than half of the companies were involved to some extent. The main reasons for involvement in local communities were ethical as well as to satisfy own employees. The reasons for non-engagement were due to lack of resources, time and money, but also the fact that many companies simply never thought about engagement. When it comes to the environmental part, the results showed that companies act very responsibly. They are also aware and compliant to legislations and have environmental policies. Again, ethical reasons were the main driving force behind environmental concerns for the companies, but also the enhancement of the image was a chief reason. In general, companies do not seem to find economical benefits behind the engagement in CSR and less than half of the companies that engage in social responsibilities today are planning on continuing in the near future. Social involvement is voluntary and companies choose to do it mainly because of ethical reasons. On an overall basis, the engagement of SMEs in social activities is quite weak to moderate, while in environmental engagement the results are to some extent more optimistic. However, we cannot allege that a handful of Smålands SMEs see the full business benefits of engagement and as a result they cannot be said to be working towards ‘doing well by doing good’. Policy makers, municipalities and larger firms need to support the SMEs in their further engagement.

<p>Small and medium-sized enterprises (SMEs) prevail in their business communities and constitute the base of many nations’ economies. As a reason it is vital that SMEs show their active engagement and relatedness of their CSR activities making them at the core of their business strategies, as well as maintain their role as responsible citizens in their communities.CSR activities and practices being mainly developed by large corporations impede the way they can be applied on their smaller counterparts; ultimately leading to different results. SMEs require different solutions and run in different settings, which afford them unique opportunities to become sustainable enterprises. The purpose of this paper is to investigate the level of CSR engagement in Småland, Sweden. The study was divided into two parts, social (community wise) and environmental. We aimed to understand the reasons behind engagement and non-engagement in this matter. Also, it was important to find a pattern for future development of CSR among SMEs. We relied on previous research conducted for SMEs around Europe, and compared mainly the results from Sweden to our research findings.</p><p>This study was largely done by using the quantitative survey method, where a questionnaire was designed to collect the results. Descriptive and exploratory statistics is at the core of interpreting the results. Some of the findings were confirmed by previous research while the rest were either unprecendeted or surprising, both in a positive and negative way. The CSR involvement was highly related to the size of the companies, in total more than half of the companies were involved to some extent. The main reasons for involvement in local communities were ethical as well as to satisfy own employees. The reasons for non-engagement were due to lack of resources, time and money, but also the fact that many companies simply never thought about engagement. When it comes to the environmental part, the results showed that companies act very responsibly. They are also aware and compliant to legislations and have environmental policies. Again, ethical reasons were the main driving force behind environmental concerns for the companies, but also the enhancement of the image was a chief reason. In general, companies do not seem to find economical benefits behind the engagement in CSR and less than half of the companies that engage in social responsibilities today are planning on continuing in the near future. Social involvement is voluntary and companies choose to do it mainly because of ethical reasons. On an overall basis, the engagement of SMEs in social activities is quite weak to moderate, while in environmental engagement the results are to some extent more optimistic. However, we cannot allege that a handful of Smålands SMEs see the full business benefits of engagement and as a result they cannot be said to be working towards ‘doing well by doing good’. Policy makers, municipalities and larger firms need to support the SMEs in their further engagement.</p>

A capacidade de antecipar decisões, reagir rapidamente às mudanças, bem como sustentar e aprimorar os avanços alcançados ao longo do tempo, caracterizam a Empresa sensitiva, inteligente e sustentável. O objetivo da pesquisa é analisar e sistematizar os principais elementos da Empresa S^3 para caracterizar o princípio de colaboração. A metodologia de pesquisa utilizada compreende um estudo bibliográfico para o embasamento teórico, desenvolvimento de modelos de empresas e instanciação em um caso real por meio da metodologia de modelagem For Enterprise Modeling (4EM) orientada para a gestão do conhecimento. O estudo bibliográfico contempla a contextualização dessa iniciativa em disciplinas consolidadas, identificação de aspectos e princípios norteadores, bem como uma revisão sistemática sobre redes colaborativas. Como contribuição da pesquisa, menciona-se a caracterização do princípio de colaboração no âmbito de Empresa S^3 através de um caso exemplo, bem como a sistematização do conhecimento acerca de um tema incipiente e inovador, evidenciando futuras pesquisas e aplicações. / The ability to anticipate decisions, react quickly to changes, and sustain and improve the progress made over time, characterize a sensing, smart and sustainable Enterprise. The objective of the research is to analyze and systematize the main elements of the S^3 Enterprise to characterize the collaboration principle. The research methodology used includes a bibliographical study for the theoretical basis, the development of enterprise models and instantiation in a real case through the modeling methodology For Enterprise Modeling (4EM) oriented to knowledge management. The bibliographic study contemplates the contextualization of this initiative in consolidated disciplines, identification of aspects and guiding principles, as well as a systematic review on collaborative networks. As a contribution of this research, we mention the characterization of collaboration principle within S^3 Enterprise through an example case, as well as the systematization of the knowledge about an incipient and innovative theme, evidencing future researches and applications.

Made available in DSpace on 2016-04-25T18:40:01Z (GMT). No. of bitstreams: 1 Vitoria Rosa Neal Boldrin.pdf: 1709844 bytes, checksum: 99b2ec97fabd22e07893f4505cc23de3 (MD5) Previous issue date: 2014-08-19 / The present study aimed to analyze the sustainability reports of Itaú Unibanco for the period of 2009 to 2013 and whether the reported information was sufficient to assure the relevance of the subject sustainability in the company. It also aimed to analyze whether the integrated reporting, the first one to be published by the company, was in comformity with the Framework proposed by IIRC International Integrated Reporting Council. Data analyzed and used for this study were drawn from extensive litterature research on the topic and from the official website of the company object of this research. It was observed that the information from the 2009 to 2013 reports assured the relevance of the subject in the company object of this research and the comformity between the Itaú Unibanco and the Framework was confirmed / Esse estudo objetivou analisar os relatórios de sustentabilidade do Itaú Unibanco no período de 2009 a 2013 e se as informações contidas nesses relatórios são suficientes para assegurar a relevância do tema sustentabilidade na empresa e se o relato integrado, primeiro a ser divulgado pela empresa, manteve conformidade com a Estrutura proposta pelo IIRC International Integrated Reporting Council. Os dados analisados e utilizados nesse estudo foram extraídos de vasta pesquisa bibliográfica sobre o tema e do site oficial da empresa objeto dessa pesquisa. Observou-se que as informações dos relatórios de 2009 a 2013 asseguram a relevância do tema na empresa e que o primeiro relato integrado do Itaú Unibanco está em conformidade com a Estrutura

A capacidade de antecipar decisões, reagir rapidamente às mudanças, bem como sustentar e aprimorar os avanços alcançados ao longo do tempo, caracterizam a Empresa sensitiva, inteligente e sustentável. O objetivo da pesquisa é analisar e sistematizar os principais elementos da Empresa S^3 para caracterizar o princípio de colaboração. A metodologia de pesquisa utilizada compreende um estudo bibliográfico para o embasamento teórico, desenvolvimento de modelos de empresas e instanciação em um caso real por meio da metodologia de modelagem For Enterprise Modeling (4EM) orientada para a gestão do conhecimento. O estudo bibliográfico contempla a contextualização dessa iniciativa em disciplinas consolidadas, identificação de aspectos e princípios norteadores, bem como uma revisão sistemática sobre redes colaborativas. Como contribuição da pesquisa, menciona-se a caracterização do princípio de colaboração no âmbito de Empresa S^3 através de um caso exemplo, bem como a sistematização do conhecimento acerca de um tema incipiente e inovador, evidenciando futuras pesquisas e aplicações. / The ability to anticipate decisions, react quickly to changes, and sustain and improve the progress made over time, characterize a sensing, smart and sustainable Enterprise. The objective of the research is to analyze and systematize the main elements of the S^3 Enterprise to characterize the collaboration principle. The research methodology used includes a bibliographical study for the theoretical basis, the development of enterprise models and instantiation in a real case through the modeling methodology For Enterprise Modeling (4EM) oriented to knowledge management. The bibliographic study contemplates the contextualization of this initiative in consolidated disciplines, identification of aspects and guiding principles, as well as a systematic review on collaborative networks. As a contribution of this research, we mention the characterization of collaboration principle within S^3 Enterprise through an example case, as well as the systematization of the knowledge about an incipient and innovative theme, evidencing future researches and applications.

Background: Sustainable development is considered to be one of today's most comprehensive challenges, which will require extensive changes, adaptations and innovation in all levels of the society worldwide. Simultaneously, the social and economic phenomenon of tourism has seen remarkable growth and development over the last decades, leading to become one of the fastest-growing economic sectors in the world, as well as a key component of the evolving socio-economic progress. However, the integration between these two requires extensive adjustments and further knowledge in the process of sustainable destination development, where this study takes an intermediary perspective.  Purpose: The purpose of this research is to evaluate and explore how a tourism intermediary in Sweden is working with sustainable development and how they can utilize their position in the process of developing a geographical area as a sustainable destination.  Method: This thesis is a qualitative study with an exploratory nature, where in-depth phenomenologically based interviews build knowledge upon exploring the participant’s responses through a series of three separate interviews. Thematic analysis was used to find patterns and relationships in order to analyze and validate the raw data, which later was applied to frameworks and previous literature to strengthen and build a final analysis.  Conclusion: This study shows how sustainability efforts need to be enhanced and extended beyond internal processes to successfully strive towards sustainable destination development. By taking collective responsibility and putting more pressure on co-operations, creating strong networks to communicate and collaborate, incorporate internal education of sustainability and familiarize with frameworks and follow-up tools, the intermediary position can be utilized to its full potential.

Nowadays, the value creation and measurement of the economic performances have changed from traditional ways of maximizing shareholder’s wealth to maximizing stakeholder’s wealth. Companies are responsible for creating value not only for their organizationsbut also for the society as a whole because CSR issues attract a global attention and most countries are urging the companies to follow sustainable ways. In Nordic countries, Sweden is well known as a pioneer for sustainability and all the CSR activities aredisclosed in Sustainability or CSR reports. Although there are many researches related to the impacts of sustainability reporting and CSR performance on firm’s growth or financial performance, a research examining the relationship between CSR performance and stock price volatility of the companies cannot be found. Therefore, we aim to investigate the impact of the residual sustainability which is one of the dimensions to measure sustainability, on stock behaviorsand formulated the research question:What is the impact of Residual Sustainability on stock behaviors?The purpose of the thesis is to find out how residual sustainability is allocated in terms of monetary value, and whether this allocation of resources creates value for the shareholders or not. This leads to investigate the stock price volatility against the size of residual sustainability of the companies listed on Nasdaq OMX Stockholm. In adopting research methodology, we followed functionalist paradigm through the assumptions: regulatory side undersociology, objectivism under ontology, positivism under epistemology, and positivism under axiologybecause we consider that companies are rational entities and aim to provide rational explanation of whether residual sustainability haspossible impacts to stock behaviors or not. We answered the research question by adopting deductive approach. Based on exploratory and explanatory research, we designed archival research method to perform quantitative analysis in a cross-sectional study. We developed our theoretical framework based on Sustainable Enterprise Theory, Legitimacy Theory, Shareholder Theory, Stakeholder Theory and Resource-based view Theory and the analysis was conducted and discussed by relating with those theories. We extracted the data from EikonDataStream for years 2015, 2016 and 2017. We used different statistical methods to test normality of our variables, and run the tests with multilinear regression model to address our research question. The result indicates that there is no statistically significant relationship between residual sustainability and stock behaviorswithin the specific time frame. The possible reason is that the stock price is well adjusted before creating stock volatility because the sustainability in Sweden is likely to be predicted for the future. Secondly, most of the Swedish companies are fully utilized the residual fund for innovation, talent retention, research and development and other purposes and thereby it may create delay adjustment on stock price until value creation for organizationis generated.

It is increasingly evident that human development is proceeding in an unsustainable manner, and that large business organisations are significantly complicit in this process. In this context, the purpose of this study is to explore the possibilities by which business organisations could come to support sustainable development, with a particular focus on related barriers and how they may be overcome. Literature on business and sustainable development is dominated by managerialist, organisation-centric perspectives, where the focus is on business profitability rather than planetary sustainability. This study seeks to challenge this mainstream literature, engaging with more critical perspectives and exploring the subtleties of the contradictory arguments presented by these two literatures. Empirical investigation involved two major steps. First the thesis employs a) a content analysis and b) a “close reading” of corporate public utterances on sustainability. Secondly, and more substantively, the thesis comprises a series of semi-structured interviews with individuals in organisations. To obtain a range of perspectives on the sustainable development-business relationship, a number of “different types” of organisation are sampled, in the form of social enterprises, large PLCs, SMEs and co-owned businesses. Based on the research findings, it is argued that the most significant barriers within the business-sustainable development relationship in fact concern the nature of modern international financial capitalism, and the nature of business itself. Certain characteristics, such as growth, competition and self-interest, essential to both the nature of the “system” and the nature of business, are fundamentally incompatible with sustainable development. In recognising this dissonance, a blank canvas is created where new imaginings of “sustainable business” can begin to take place. Through detailed engagement with the critical and managerialist literatures, and drawing insight from the different types of organisations sampled, the thesis identifies a number of characteristics, such as collaboration, compromise and consideration of the common good, which may have the potential to enable an alternative, more “human”, and ultimately more “sustainable” form of business organisation.

Made available in DSpace on 2016-04-25T18:39:55Z (GMT). No. of bitstreams: 1 Rodrigo Kaltbeitzer Daud.pdf: 1853844 bytes, checksum: 92b41e20cd91d5356926468b9c550423 (MD5) Previous issue date: 2013-06-28 / The present study aimed to analyze the sustainability report 2011 of the companies surveyed, in order to verify that the information contained in this report are presented effectively for aspects and concepts surveyed regarding the topics Sustainability and Sustainable Management. The option to restrict the search firms that participated in the Corporate Sustainability Index (ISE) in 2011 of the BM&FBovespa, was due to the complexity of the issues Sustainable Development and Sustainability, as well as the perception that companies in general are still in full conceptual discussion as to its breadth, approach and application in business. Data analyzed and used for this study were drawn from extensive literature search on the topic and the official website of the company object of this research. Finally, it was observed that the sustainability reports of companies surveyed in 2011, were not detected information effectively on the economic result of actions arising from sustainability, in accordance with the definitions of this research / O presente estudo objetivou analisar o relatório de sustentabilidade 2011 das empresas pesquisadas, de forma a verificar se as informações contidas neste relatório estão apresentadas de maneira efetiva em relação aos aspectos e conceitos pesquisados, no que tange os temas Sustentabilidade e Gestão Sustentável. A opção de se restringir a pesquisa as empresas que participaram do Índice de Sustentabilidade Empresarial (ISE) em 2011 da BM&FBovespa, foi em decorrência da complexidade dos temas Desenvolvimento Sustentável e Sustentabilidade, bem como a percepção de que as companhias em geral ainda estão em plena discussão conceitual quanto a sua amplitude, abordagem e aplicação no âmbito empresarial. Os dados pesquisados e utilizados para realização deste estudo foram extraídos de vasta pesquisa bibliográfica sobre o tema e do site oficial das empresas objeto desta pesquisa. Por fim, observou-se que nos relatórios de sustentabilidade 2011 das empresas pesquisadas, não foram constatadas informações de maneira efetiva sobre resultado econômico das ações decorrentes da sustentabilidade, em concordância com as definições desta pesquisa

This article is intended to explain core ideas resulting from processes of which Peruvian environmental legal system is derived; it is morean overview rather than a system characterization, as well as a perspective or sampling foresight representing Río +20 process meaning. In that sense, it examines the modern environmental regulations rising context and provides a brief retrospective of Peruvian environmental legal system development and prospective studies within the frame of green economy paradigms and the environmental governance, presenting only three prospective references aschallenges and trends on: Climate and Energy Law, a new legal Framework for a Green Economy and Sustainable Enterprise, and finally, stressing emphatically on mega-cities, Conurbation and Land use Planning issues given little attention usually law renders to this matters. / El ensayo pretende explicar las ideas fuerza de los procesos quedan origen al sistema jurídico ambiental peruano, una reseña antes que una caracterización del sistema, así como una perspectiva o prospectiva muestral a resultas de lo que representa el proceso denominado Río + 20. En ese sentido, da cuenta del contexto en que surge la normativa ambiental nacional moderna, igualmente ofrece una breve retrospectiva del desarrollo del sistema jurídico ambiental peruano y las prospectivas en el marco de los paradigmas de la economía verde y la gobernanza ambiental, mostrando solo tres referentes proyectivos a modo de desafíos y tendencias sobre el derecho climático y derecho energético, el imperativo de un nuevo marco legal parauna economía verde y empresa sostenible; y un gran énfasis al tema de las megaciudades, conurbación y ordenamiento territorial, con énfasis, debido a la poca atención que le suele brindar el derecho.