De importância vital, os gases de efeito estufa (GEE), como o dióxido de carbono e metano, dentre outros, retêm o calor do sol na atmosfera. Esse fato evita a dissipação da radiação solar, sem que o Planeta fique suficientemente aquecido para manter em condições adequadas a existência de vida na Terra. Contudo, as atividades humanas estão aumentando a concentração desses gases gerando o efeito estufa intensificado. Este, por sua vez, tem o potencial de influenciar a temperatura e está diretamente relacionado ao aquecimento global que tem provocado mudanças climáticas significativas na Terra. Decorrente desses processos, diversas conseqüências adversas já atingem a humanidade. Assim, consciente e preocupada com os resultados das mudanças climáticas, a comunidade internacional, com o objetivo de reduzir os GEE, acordou, em 1997, o Protocolo de Quioto, que fixa metas para a diminuição da emissão desses gases e estimula investimentos em tecnologias ambientalmente mais sustentáveis, através dos Mecanismos de Desenvolvimento Limpo (MDL). Esse panorama climático traz, portanto, implicações não só ambientais, mas também socioeconômicas. Se antes, a questão era discutida por cientistas e ambientalistas, hoje estudos econômicos, como o Relatório de Stern, quantificam os enormes prejuízos advindos das mudanças climáticas. Nesse aspecto, acionistas buscam identificar como as empresas estão lidando com os riscos e oportunidades referentes às questões do clima. Considerando essa realidade, esta dissertação teve por objetivo estudar se as mudanças climáticas estão produzindo interferência no programa de investimento das empresas. Através de um estudo de caso em uma empresa do ramo petroquímico, avaliou-se, através de informações de relatórios divulgados, a gestão de emissões atmosféricas adotadas pela mesma em sua estrutura de governança climática. Paralelamente, foram adotados os resultados de outros estudos referentes às questões climáticas, dentre os quais se destaca o Carbon Disclosure Project, o inventário de emissões de GEE brasileiro e os investimentos em MDL. Os resultados demonstraram que na empresa em estudo, a variável climática já está inserida em sua estrutura de governança corporativa e conclui que as mudanças climáticas têm interferido no direcionamento de investimentos, estando prevista no planejamento estratégico da própria companhia. Sendo assim, este trabalho remete à amplitude da questão abordando que a resolução do problema exige esforço de todos, sociedade, políticos, empresário etc, não bastando atribuir ao setor industrial toda a responsabilidade pela mitigação dos GEE, pois apenas isso não será suficiente. Por fim, o compromisso de reduzir a emissão de GEE é, antes de tudo, uma obrigação moral. Decorre da necessidade de se alcançar um valor justificável em si mesmo, que nos permita preservarmos, em condições adequadas, o clima do Planeta para que vivamos com qualidade; deixando este privilégio de herança às futuras gerações. / With vital significance, the greenhouse effect gases (GEG), as carbon dioxide and methane, among others, retain sun heat in the atmosphere. This fact avoids sun radiation from dissipating, without letting the Planet being warm enough to keep right conditions for live existence of Earth. However, mankind activities are increasing concentration of these gases creating intensified greenhouse effect. This, in it turns, has the potential of affect over temperature and is directly related to global warming, which has incurred into significant climatic changes on Earth. Resulting from these processes, plenty of adverse consequences already have effects over humanity. Therefor, consciousness and worried with the results of climate changes, international community, with goal of reducing GEG, agreed, in 1997, the Kyoto Protocol, that stablishes goals for diminish these gases emission and stimulates investing into environmently more sustainable technologies, using the so called Clean Development Mechanisms (CDM). This climatic picture brings, for so, implications not only in the environment, but also socioeconomic. If before, the issue was discussed by scientists and environmentalists, today socioeconomic papers, as Sterns Report, quantify the huge lost resulting from climatic changes. In this aspect, investors search how identify the companies which deal best the risks and opportunities due to the clime. Considering that reality, this essay had as purpose show if the climatic changes are producing interference in companies investing programs. Thru a case study of a petrochemical branch company, was measured the atmospheric emission management adopted in its climatic governability structure. Besides, ware adopted results from other researches of climatic issues, in which stands out the Carbon Disclosure Project, the Brazilian GEG emission inventory and the investments in CDM. The results shown that in the company in study, the climatic variable is already inside its corporative governability structure and concludes that the climatic changes have interfered in directing its investments, been foreseen in its strategic planning. For so, this essay refer to magnitude of the matter boarding that the answer to problem demands efforts of all: society, politicians, businessmen, and so forth; not sufficing attribute to industrial sector all responsibility of mitigating the GEG, because it will not be enough. At last, the commitment of GEG reducing is, above all, a moral obligation. Stemming from the need of achieving a justifiable value in itself, that allow us preserve, in right conditions, the Planet clime to mankind live with quality; assuring this privilege as inheritance to future generations.

As atividades econômicas e industriais têm crescido de forma significativa, o que por sua vez, traz consequências ao meio ambiente, como a emissão de gases do efeito estufa que agravam o aquecimento global e a utilização desenfreada dos recursos naturais. Nesse cenário, o debate sobre o desenvolvimento sustentável tornou-se parte do cotidiano das organizações governamentais, públicas e privadas. Consequentemente, frente medidas paliativas e insuficientes por parte das organizações, surge a necessidade de implementação de modelos de negócios sustentáveis, que possibilitariam mudanças necessárias para alcance do desenvolvimento sustentável. Tendo isso em vista, o objetivo do presente estudo consistiu em identificar quais os fatores que interferem no processo de implementação de um modelo de negócio sustentável, perpassando pelas dificuldades, mecanismos de sucesso e impactos para a competitividade. Para tal, foi realizada uma pesquisa qualitativa exploratória por meio de um levantamento de dados, sendo utilizado neste caso a estratégia survey, com questionário auto administrado. Os resultados foram divididos entre as barreiras aos modelos de negócios, os mecanismos de sucesso e os impactos do modelo de negócio sustentável para a competitividade. No seu primeiro aspecto, as conclusões trazem resultados relacionados a falta de conhecimento dos profissionais de gestão, assim como a falta de comprometimento da alta gestão, falta de infraestrutura, altos custos de implementação entre outros. No segundo aspecto apresentou resultados correlatos com as características essenciais dos líderes para a implementação de modelo de negócio sustentável, mudança da cultura organizacional por meio da institucionalização da sustentabilidade, estabelecimento de compliance, iniciativa da liderança da organização entre outras. Por fim, os impactos estão vinculados com a melhoria da imagem da organização, assim como valorização das ações no mercado de capitais e aumento da avaliação de rating. Há também impactos na estrutura de custos e fontes de receita da companhia, já que processos mais limpos implicam em custo de investimento mais alto. Tais resultados foram contrapostos com a literatura encontrada para a estruturação do presente trabalho, propondo também novos estudos futuros. / The economic and industrial activities have grown significantly, which has consequences for the environment, such as the emission of greenhouse gases that exacerbate global warming and rampant use of natural resources. In this scenario, the debate on sustainable development has become part of the everyday life in public and private governmental organizations. Consequently, facing palliative measures and insufficient by organizations, the need to implement sustainable business models rises, models that make possible critical changes to achieve sustainable development. With this in view, the aim of this study was to identify the factors that interfere in the implementation of a sustainable business model process, studying the difficulties, successful mechanisms and impacts on competitiveness. To this end, an exploratory qualitative research through a data survey was performed, being used in this case the survey strategy, with a self-administered questionnaire. The results were divided among the barriers to business models, successful mechanisms and impacts of sustainable business model for competitiveness. In its first aspect, the findings results are related to the lack of knowledge of management professionals, as well as a lack of senior management commitment, lack of infrastructure, high implementation costs, among others. In the second aspect presented, the results are related to the essential characteristics of leaders to implement sustainable business model, organizational culture change through the institutionalization of sustainability, compliance of establishment, organization\'s leadership initiative among others. Finally, the impacts are linked to improving the organization\'s image as well as appreciation of the shares in the capital and increased the rating assessment market. There are also impacts on the cost structure and sources of the company\'s revenue, since cleaner processes imply in higher cost of investment. These results were contrasted with the literature found for the structuring of this work, proposing also new future studies.

Small and Medium-sized Enterprises (SMEs) are an underutilised sector to disseminating sustainability within communities. Entrepreneurs are action-oriented individuals who enjoy challenges and act upon environmental feedback, making them ideal change agents. However, there is a lack of tools specifically targeted towards SMEs to help them act strategically towards sustainability. In order to support entrepreneurs and motivate them into becoming catalysts for change towards sustainability the research team identified the need to provide them with a customized tool. The tool will be focused towards entrepreneurs interested in starting up new businesses with a core strategy of sustainable development. If the entrepreneur is able to apply sustainability at the beginning of their business venture, it reduces the need for later corrections. The research examines what is needed in a tool to support entrepreneurs and how to encourage them through the conception of adopting sustainable strategies. / <p>Renee Simard #1066 Amphion St., Victoria, BC V8S 4G3 Rachelle McElroy 637 Cowper St. Victoria, BC V9A 2E8 Itzel Orozco 1138 E 22nd Ave Eugene OR 97403 United States</p>

Sustainability issues have been a popular and important topic on the world’s agenda the recent years, which has caused businesses to follow the policies of operating more sustainable. One of the latest introduced guidelines is the Global Goals imposed by the United Nations to be met by 2030. In light of these goals, awareness regarding sustainability issues among consumers and other stakeholders has increased, leading to that change is inevitable for businesses to start operating sustainably. The concept of sustainable business model innovation therefore becomes relevant. There is a lot of research regarding sustainable business model innovation. However, the research is heavily focusing on theoretical aspects of it, and less is given to the practical creation and implementation of sustainable business models. Further, less focus is given to start-up companies specifically. Due to the identified research gap, this study aims to answer the research question: “How can start-ups successfully create and implement sustainable business models to become an established actor on its specific market?” The purpose of this study is to create an understanding and contribute with extended knowledge of how sustainability is practiced in start-ups. More specifically, how sustainable business models are created and implemented in start-ups. A qualitative abductive approach was used to fulfill this purpose. Additionally, six semi-structured interviews were conducted with founders of start-ups and business coaches from Swedish incubators, which were structured based on the themes from the Lean Start-up Framework (LSF). This framework, along with the Triple Layered Business Model Canvas (TLBMC) showed to be of importance after the theoretical review. The key findings retrieved displayed that the LSF is suitable to describe the sustainable start-up process as well. Yet, the TLBMC needs to be integrated to fulfill the purpose of sustainability. Further, the benefit versus impact is shown to be of great importance whereas the framework’s components were modified in that sense as well in those cases needed. This study theoretically contributes to extended knowledge and additional components of the Lean Start-up framework that are advocated to be crucial to create a sustainable business model. These additional components are further of value for the existing field of research. Practically, by the extended and modified framework, it offers valuable insight for entrepreneurs with a business idea where the purpose is to offer a sustainable value proposition. Lastly, this study contributes to a social level by providing guidelines on the implementation of sustainability in the business model, leading to the encouragement to operate sustainably and towards a better environment and society.

Some fashion companies have started to use recycled fibers to improve their sustainability practices, as it is a way to implement circularity into their business. By combining the theoretical frameworks of stakeholder theory, socio-technical (ST) systems and sustainable business models (SBM), this study discusses how the current business models of fashion companies relate to the concept of circular economy and what fashion companies’ future perspectives are. Based on a case study approach, empirical data was collected on six Nordic fashion companies: Acne Studios, Filippa K, Ganni, House of Dagmar, Gina Tricot and Pure Waste. Both fastfashion and high-fashion companies are reviewed, as their approach to business and sustainability differ. Drivers, challenges, partnerships, future perspectives to recycled fibers are discussed for each company and put in relation with the concept of circular economy. Additional circular initiatives from the companies are considered. The key findings indicate that fashion companies are motivated to use recycled fibers because of their sense of responsibility and wish to continue doing their business. Their future goals, collaborations and additional circular initiatives depicts a forward-looking attitude hopeful about the potential of sustainability. This study contributes to the understanding of implementation of circularity elements from a corporate perspective in the fashion sector, and what is needed to further implement and develop the use recycled fibers.

Studien undersöker hur e-handelsföretag arbetar med hållbarhet i verksamhetsstyrningen för att balansera interna krav på lönsamhet med externa krav på hållbarhet. Hållbarhet är ett aktuellt ämne som uppmärksammas allt mer i samhället och allt större krav ställs på hållbart företagande. E-handeln är en snabbt växande bransch som ofta kritiseras för att vara ohållbar och dessutom en bransch som ställs inför paradoxala utmaningar till följd av konsumenternas ökade medvetenhet och krav på hållbarhet, samtidigt som interna krav på lönsamhet råder. Det skapas därmed en utmaning för e-handelsföretag att styra mot en hållbar e-handel. I studien konstateras att styrning av hållbarhet inom e-handel är komplext och att e-handelsföretagen befinner sig en utvecklingsfas av sitt hållbarhetsarbete. Det fastställs även att konsumenternas paradoxala krav är en utmaning att hantera, dock har e-handelsföretagen funnit ett sätta att bemöta de paradoxala kraven. Den största utmaningen med att styra mot en hållbar e-handel är däremot att integrera hållbarhet i verksamhetsstyrningen till följd av bristfälliga styrverktyg inom hållbarhet. Studien kommer fram till sex stycken viktiga faktorer för e-handelsföretag att beakta för att styra mot hållbarhet följt av en styrprocess i fem steg för att arbeta och styra mot en hållbar e-handel. / The study examines how e-commerce companies work with sustainability in their business management to balance internal demands for profitability with external demands for sustainability. Sustainability is a current topic that is receiving more and more attention in society and increasing demands are being placed on sustainable business. E-commerce is a fast-growing industry that is often criticized for being unsustainable and also an industry that faces paradoxical challenges as a result of consumers' increased awareness and demands for sustainability, while internal demands for profitability exists. This creates a challenge for e-commerce companies to manage towards sustainable e-commerce. The study states that managing sustainability in e-commerce is complex and that e-commerce companies are in a development phase of their sustainability management. It is also established that the paradoxical demands of consumers are a challenge to deal with, however, e-commerce companies have found a way to meet the paradoxical demands. The biggest challenge in managing towards sustainable e-commerce, on the other hand, is to integrate sustainability into business management as a result of inadequate management tools in sustainability. The study identifies six important factors for e-commerce companies to manage towards sustainability followed by a five-step process for working and managing towards sustainable e-commerce.

The globally dominant form of business organisation, the Investor-Owned Firm or the Corporation, has been challenged in both academic settings and the wide world for falling short on ensuring environmental and social justice and sustainability. Alternative business models like co-operatives, with a rich though somewhat less known history and presence around the world, might prove a better fit for a thriving world and a sustainable future. This study investigates ways in which worker co-operatives can contribute to a more sustainable world, using the theoretical lens of Doughnut Economics (DE) to place enterprises, as a supporting pillar of our economies, at the intersection between meeting social needs and operating within planetary boundaries. A descriptive multiple case study of six worker co-operatives in the UK indicates that this model can contribute to sustainability primarily by embodying a core purpose of fulfilling the needs of workers and their communities, rather than aiming for financial gains. The research suggests worker co-operatives are enterprises with highly generative design traits, distributive of the wealth they generate, and to some degree regenerative by design. Where challenges occur, either internally or wider in their industry or the co-operative movement, the co-operatives appear willing and interested to work on improving themselves by learning from their peers, experimenting and welcoming change. The study contributes to the body of knowledge on sustainability in worker co-operatives, employing DE as a holistic framework which so far has been seldom used in business research.

Sustainability has become a crucial aspect in the fight against climate change, with the European Union focusing on bio-economies as a tool for transitioning away from fossil fuel dependencies through sustainable substitutes. Forestry plays a pivotal role in bio-economies and holds the potential to spearhead this transition. However, the industry faces challenges in creating- and capturing the appropriate types of value. The purpose of this study is to explore strategies for creating and capturing value from sustainability within the forestry industry to ensure resilience and sustainable development in the market. Employing a single case study of the Swedish forest company Sveaskog, as well as 17 interviews with four internal employees, six ecosystem partners, two benchmarked companies in other raw resource industries, and fivesubject matter experts, the study delves into ways of maximizing the created- and captured value arising from sustainable initiatives within forestry. A strategy framework, consisting of four strategies; The Economic-, The Environmental-, The Social- and The Maximized strategy is proposed to maximize value capture from sustainable initiatives. Examining these strategies reveals the risks and opportunities associated with each approach, emphasizing the need for a balanced, holistic strategy to ensure long-term resilience and sustainability in the market. The findings provide valuable insights for forestry companies seeking to adopt sustainable business models and contribute to the broader goal of sustainable development.

Mode-och textilbranschen är en resursintensiv bransch som står för en stor del av de globala utsläppen. Den har uppmärksammats av EU som en särskilt betydande bransch som måste genomgå förändringar för att bidra till en hållbar utveckling. Stora företag i mode-och textilbranschen i EU behöver de närmaste åren göra en omställning till cirkulära affärsmodeller för att möta kraven som angetts i EU:s cirkulära mål. Trots detta finns det få studier som undersöker hur långt dessa företag kommit i denna omställning. Sverige och Danmark har antagit mer ambitiösa krav på företags hållbarhetsrapportering än EU-direktivet NFRD anger. I denna studie utförs en kvalitativ innehållsanalys av hållbarhetsrapporter från sex mode-och textilföretag på den svenska och danska marknaden. Syftet är att beskriva och analysera hur långt dessa företag kommit i hållbarhetsarbetet och jämföra om det finns skillnader i hur företagen på de olika marknaderna presterar. Resultatet av studiens empiriska analys visar att det finns en homogenitet i hur långt fallföretagen kommit i hållbarhetsarbetet med undantag för ett fallföretag på den danska marknaden. Bortsett från detta undantag har alla företagen satt upp mål för sina koldioxidutsläpp i linje med 1,5-gradersmålet. Cirkulära affärsmodeller pilot-testas i dessa företag. Alla studiens företag placeras i nivån av hållbarhet business-as-usual utifrån den information de presenterat i sina hållbarhetsrapporter. Det kan konstateras att alla företag utom ett uppfyller flera subkriterier både i business sustainability 1, 2 och 3. Fallföretagen och de koncerner-och moderbolag de tillhör har investeringsstilar och ESG-betyg som stärker det empiriska resultat som framkommit. / The fashion and textile industry is a resource-intensive industry that accounts for a large part of global emissions. It has been recognized by the EU as a particularly significant industry that must undergo changes in order to contribute to a sustainable development. In the coming years, large companies in the fashion and textile industry in the EU need to make a transition to circular business models to meet the requirements stated in the EU's circular goals. Despite this, there are few studies that examine how far these companies have come in this transition. Sweden and Denmark have adopted more ambitious requirements for corporate sustainability reporting than the EU directive NFRD specifies. In this study, a qualitative content analysis of sustainability reports from six fashion and textile companies in the Swedish and Danish markets is carried out. The purpose is to describe and analyze how far these companies have come towards becoming sustainable businesses and compare whether there are differences in how the companies in the various markets perform. The result of the study's empirical analysis shows that there is a homogeneity in how far the case companies have come towards becoming sustainable businesses, except for one case company in the Danish market. Apart from this exception, all the companies have set targets for their carbon dioxide emissions in line with the 1.5-degree target. Circular business models are tested in the companies. All the companies in the study are placed in the level of sustainability business-as-usual based on the information they presented in their sustainability reports. It can be stated that all but one company meets several sub-criteria both in business sustainability 1, 2 and 3. The case companies and the groups and parent companies they belong to have investment styles and ESG ratings that strengthen the empirical results that emerged.

Due to various ongoing environmental crises, there is an urgent need for sustainable solutions and initiatives, as it has become an imperative criterion for businesses to include in their operations. Further, the hospitality sector is a multibillion-dollar industry and has a great impact on not only the economy, but the environment as well. Therefore, the industry is transitioning increasingly fast, and incorporating greater actions to operate sustainably. It should be imperative for businesses to operationalise all facets (environmental, economic, and social) of sustainability within the organisation. However, previous literature has indicated that over the last decade, one solution has been presented to achieve this goal: the creation and implementation of the Sustainable Business Model. It is a concept, which would allow for the planning and organising, delivering, and obtaining value of a business in a sustainable structure. Whilst this concept has been adopted and applied in the business sector, there are still some uncertainties about how Sustainable Business Models are practised, and what makes them successful or not. In addition, there also still appears to be a lack of application in the hotel industry, and whether the implementation of this concept is viable and efficient towards operating sustainably. Therefore, this study addresses the lack of research by investigating the processes and implementation of a Sustainable Business Model in the context of a small luxury hotel group, through the perspective of Strategy-as-Practice as the main theory. The theoretical framework is this study, includes three theories (Strategy-as-Practice, Supply Chain Management and Green Supply Chain Management), however, Strategy-as-Practice is considered the main theory that serves as a foundation, and is also a branch of Practice Theory. With this theoretical framework, studying how individuals perceive Sustainable Business Models, and the activities performed within the industry, allows for this research to reveal the significance, skills, and competencies that enable the implementation of a Sustainable Business Model. This study was conducted through a qualitative approach, and gathered empirical data from three semi-structured interviews and a non-participant observation conducted in the hotel. The findings and analysis, backed by one case study, uncovered six themes, indicating that passion and personal interest along with the involvement of the practitioners (managers), time and allocation of financial investments are all key elements towards the practices related to the implementation of Sustainable Business Models in the context of a luxury hotel.