Made available in DSpace on 2016-03-15T19:31:00Z (GMT). No. of bitstreams: 1 Marcia Juliana dAngelo.pdf: 3114723 bytes, checksum: 40dc597a87c08131e38596ebde64222f (MD5) Previous issue date: 2013-05-07 / Universidade Presbiteriana Mackenzie / The search for solutions for environment, economic and social complex issues in organizations rely on coordinated actions among several social actors involved in the sustainable development web and demand they learn a new way to do business. In this scenario which involves multiple social actors, relations, contexts and interests, the social learning has emerged as a hybrid approach to environment and social complex problem solving. It is a different situation for organizations whose focus is not only support such problem solving, but transforming crisis into opportunity to generate sustainable products and services. Therefore, this study discussed how a large organization on chemical segment is socially learning to deal with the dialectic between the return on investments for your shareholders and the benefits for the others stakeholders. It was conducted a qualitative research on Boje s antenarrative analysis orientated. The research assumed, therefore, a postmodern approach, supported by social constructivism assumptions. The data, built on through interviews, informal conversations, textual and audiovisual and documents, and non-participant observation, were analyzed according to antenarrative analysis. The results describe how the social learning process for sustainability (in this case, for a sustainable agriculture) in a for-profit organization encompass a strategy based on developed competencies by the organization; systemic management and implementation model; strong and strategic partnerships; a huge articulation capability to manage multiple social actors, interests, contexts, learning spaces, partners, conflicts and power relations. Finally, the thesis discuss the concept meaning of social learning process for sustainability in a for-profit organization. / Um processo de busca de soluções para as complexas questões ambientais, econômicas e sociais nas organizações depende da ação coordenada entre diversos atores sociais envolvidos na teia do desenvolvimento sustentável e exige que estas reaprendam uma nova maneira de fazer negócios. Neste cenário que envolve múltiplos atores sociais, relações, contextos e interesses, a aprendizagem social tem emergido como uma abordagem híbrida para a resolução de problemas ambientais e sociais complexos. Trata-se de uma realidade diferente para as organizações cujo foco não é somente apoiar a resolução de problemas socioambientais, mas também a transformação de crises em oportunidades de geração de produtos e serviços sustentáveis. Assim, este estudo discutiu como uma organização de grande porte do setor químico está socialmente aprendendo a lidar com a dialética entre a busca pelo retorno sobre os investimentos para os acionistas e pelos benefícios para os seus outros públicos de interesse. Para tanto, foi conduzida uma pesquisa qualitativa orientada pela proposta de análise de narrativas de Boje. Assume a pesquisa, desta forma, uma abordagem pós-moderna, suportada pelos pressupostos do construtivismo social. Os dados, construídos por meio de entrevistas, conversas informais, documentos textuais e audiovisuais, e observação não participante, foram analisados seguindo a orientação da análise de antenarrativas. Os resultados descrevem como o processo de aprendizagem social para sustentabilidade (no caso, para uma agricultura sustentável) em uma organização com fins lucrativos contempla uma estratégia com base em competências desenvolvidas pela organização, um modelo de implementação e gestão sistêmico, parcerias estratégicas robustas; e uma grande capacidade de articulação para gerenciar os múltiplos atores sociais, interesses, contextos, espaços de aprendizagem, parceiros, conflitos e relações de poder. Por fim, a tese discute o significado do conceito de aprendizagem social para sustentabilidade em organizações com fins lucrativos.

This research is aimed at studying the business strategies of young small businesses in Finland and Ireland. Needless to say those young small businesses are critical to many economies despite their size. Studying their operational strategies and finding ways to re orient them to attain and sustain their business goals despite being faced with economic challenges, is therefore of scholastic interest To carry out this study, a qualitative method was used. The primary data used was interview of the manager of four young small firms; two from Finland and two from Ireland. To achieve geographical spread and diversity of information 4 firms were selected: 2 each from Finland and Ireland. And to avoid management bias in information delivery; we interviewed selected employees to help cross check information gathered from the latter. Some randomly selected employees of these firms were also interviewed. Secondary data such as literature collected from books, journals and previous researches were also used. Findings on strategies that the businesses applied during their operation were qualitatively analyzed and recommendations made to help re-orient such businesses. The analysis of the collected data revealed that products and service offerings, strategic marketing and communication, operational costs effectiveness, business educational background as well as commitment of the entrepreneur coupled with the corporate social responsibility affects the goals and for that matter the success of young small businesses. In Recommendation, it is therefore that if young small businesses would not consider their size and scale of operation but objectively adhere to strategy formation principles, they would experience swift strategy implementation guidelines and be in a better position to monitor and control their progress to be able to effect appropriate changes on time in order to sustain their business goals in the long run notwithstanding the economic challenges they face.

This thesis attempts to formally connect the fields of sustainability and responsibility. It considers first the larger context of business sustainability and responsible leadership, and evaluates the value and need for a common transformative space for these fields and what such a space might look like. As such, the thesis investigates the relation between sustainability and responsibility from an organizational and personal development perspective. This developmental perspective emerges from research in the domain of business education and the role of business schools in terms of educating responsible leaders for a sustainable world. The research suggests a concrete approach, the ‘Collaboratory’ for such a common space of transformation and critically evaluates its effectiveness to develop responsible leaders. The key contribution of this thesis lies in the interconnection of two fast evolving fields of research: the development of responsible leadership and business sustainability, providing a model for practitioners and scholars to reflect on and debate the larger forces and dynamics at play. Most research to date has focused on considering personal and organizational transformation separately. On the one hand, research scholars have studied effective learning environments to enable responsible leadership, and on the other hand, we have studied if and how organizations can advance from their current mode of operations to become “truly sustainable”. The thesis contributes a model to describe the interdependency of these two, and proposes the ‘Collaboratory’ as a means to realize this interdependency in practice. Chapter 1 is a new article theorizing the whole argument; subsequent chapters are previously published articles in these inter-connected fields and addressing methods and approaches to connect personal and organization development, drawing from a body of literature that considers the human spirit in large social change; and using the ‘Collaboratory’ as an illustrative and timely example for such methods.

The agri-food industry is an important economic and social engine in many countries, not only because of its economic importance, but also because of its vital significance. For years, it has been possible to consider that this sector evolution has conducted to the development of centralized and global distribution networks. These global distribution networks, in a market of low value-for-weight products, are more efficient the more centralized their logistics be. This new paradigm has a collateral effect which is the difficult survival of the small producer-sellers with the problems that this entails for citizens as society members. This thesis is part of a project conducted by the Universitat Politècnica de València professors named as HOF3M (Heterarchical Open Food 3-sustainable Market). The project aims to facilitate the development of a triple bottom-line food product market, generating the technological and business bases to reduce entry barriers, so that anyone, anywhere in the world can become an agent that approaches any producer to any consumer. The aim of this thesis is to "provide a methodology for identifying and analysing business models through case studies, with the objective of creating a triple bottom-line, replicable and non-scalable business model bank in the agri-food industry". The application of this methodology provides a tool that facilitates the replicability of business models in the agri-food business context. In addition, it allows to identify those triply sustainable and non-scalable models that can be implemented by consumers, producers and intermediaries. The research work is carried out from literature reviews to understand the business models scope, triple bottom-line business and the context of the agri-food economy, as well as the application of the case study research methodology, for which the proposal is validated. This thesis gives three fundamental contributions: a methodology to identify and analyse a business model through study cases, a triple bottom-line assessment model within the agri-food economy framework, and three food retailing business model analysis. / El sector agroalimentario supone un importante motor económico y social en muchos países, no solo por su relevancia económica, sino también por su significado vital. Desde hace años se puede considerar que la evolución del sector ha derivado en el desarrollo de redes de distribución centralizadas y globales. Estas redes de distribución globales, en un mercado de productos de bajo ratio valor/peso, son más eficientes cuanto más centralizada esté su logística. Este nuevo paradigma tiene como efecto colateral la difícil pervivencia del pequeño productor-vendedor con los problemas que esto supone para el ciudadano en cuanto a miembro de la sociedad. Esta tesis se enmarca en un proyecto de profesores de la Universitat Politècnica de València denominado HOF3M (Heterarchical Open Food 3-sustainable Market). El proyecto tiene el objetivo de facilitar el desarrollo de un mercado triplemente sostenible de productos alimentarios, generando las bases tecnológicas y de negocio que reduzcan las barreras de entrada para que, cualquiera, en cualquier lugar del planeta pueda convertirse en un agente que acerque cualquier productor a cualquier consumidor. El objetivo de esta tesis se concreta en "proporcionar una metodología para la identificación y el análisis de modelos de negocio, a través del estudio de casos prácticos en empresas, con el objeto de confeccionar un banco de modelos de negocio triplemente sostenibles, replicables y no escalables en el sector agroalimentario". La aplicación de esta metodología proporciona una herramienta que facilita la replicabilidad de modelos de negocio en el tejido empresarial agroalimentario. Además, permite identificar aquellos modelos triplemente sostenibles y no escalables, que pueden ser implementados por consumidores, productores e intermediarios. El trabajo de investigación se realiza desde las revisiones de literatura para el entendimiento del ámbito de los modelos de negocio, de la triple sostenibilidad empresarial y del contexto de la economía agroalimentaria, además de la aplicación de la metodología de investigación a tres casos de estudio, con los cuales se valida la propuesta. De esta tesis se extraen tres aportaciones fundamentales: una metodología para identificar y analizar un modelo de negocio a través de casos de estudio, un modelo de evaluación de la triple sostenibilidad en el marco de la economía agroalimentaria, y tres análisis de modelos de negocio de venta al por menor de alimentos. / El sector agroalimentari suposa un important motor econòmic i social en molts països, no només per la seva rellevància econòmica, sinó també pel seu significat vital. Des de fa anys es pot considerar que l'evolució del sector ha derivat en el desenrotllament de xarxes de distribució centralitzades i globals. Estes xarxes de distribució globals, en un mercat de productes de baix ràtio valor/pes, són mes eficients quant mes centralitzada estiga la seua logística. Este nou paradigma té com a efecte col·lateral la difícil pervivència del xicotet productor-venedor amb els problemes que açò suposa per al ciutadà quant a membre de la societat. Esta tesi s'emmarca en un projecte de professors de la Universitat Politècnica de València denominat HOF3M (Heterarchical Open Food 3-sustainable Market). El projecte té l'objectiu de facilitar el desenrotllament d'un mercat triplement sostenible de productes alimentaris, generant les bases tecnològiques i de negoci que reduïsquen les barreres d'entrada perquè, qualsevol, en qualsevol lloc del planeta puga convertir-se en un agent que acoste qualsevol productor a qualsevol consumidor. L'objectiu d'esta tesi es concreta en "proporcionar una metodologia per a la identificació i l'anàlisi de models de negoci, a través de l'estudi de casos pràctics en empreses, amb l'objecte de confeccionar un banc de models de negoci triplement sostenibles, replicables i no escalables en el sector agroalimentari". L'aplicació d'esta metodologia proporciona una ferramenta que facilita la replicabilidad de models de negoci en el teixit empresarial agroalimentari. A més, permet identificar aquells models triplement sostenibles i no escalables, que poden ser implementats per consumidors, productor i intermediaris. El treball d'investigació es realitza des de les revisions de literatura per a l'enteniment de l'àmbit dels models de negoci, de la triple sostenibilitat empresarial i del context de l'economia agroalimentària, a més de l'aplicació de la metodologia d'investigació a tres casos d'estudi, amb els quals es valida la proposta. D'esta tesi s'extrauen tres aportacions fonamentals: una metodologia per a identificar i analitzar un model de negoci a través de casos d'estudi, un model d'avaluació de la triple sostenibilitat en el marc de l'economia agroalimentària, i tres anàlisis de models de negoci de venda al detall d'aliments. / Galeano Revert, AM. (2017). PROPUESTA DE METODOLOGIA PARA LA IDENTIFICACION Y EL ANALISIS DE MODELOS DE NEGOCIO TRIPLEMENTE SOSTENIBLES EN EL SECTOR AGROALIMENTARIO [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/88395 / TESIS

Bakgrund: Med målet att minimera avfall och miljöpåverkan har allt fler företag börjat arbeta med cirkulära affärsmodeller som är en rörelse bort från en linjär resursförbrukning. Ett linjärt konsumtionsmönster, där produkter kastas när de inte längre är önskvärda, innebär enorma hållbarhetsförluster längs med värdekedjan. Cirkulär ekonomi (CE) bygger på att redan från start implementera ett cirkulärt syfte i produkter och planera för en längre livscykel för en längre livscykel. CE är fortfarande ett nischat område och branschers relation till affärsmodellen är ännu inte undersökt. Syfte: Syftet med uppsatsen är att bidra med en djupare förståelse för de barriärer som olika branscher ser med återtillverkning och återvinning inom CE. Uppsatsen syftar till att öka förståelsen för cirkulära affärsmodeller samt den roll som bransch har avseende barriärer. Metod: Studien bygger på ett kvalitativt tvärsnittsurval och ett explorativt tillvägagångssätt har tillämpats. Studien är byggd på en iterativ ansats med målet att nyansera och komplettera befintlig forskning. För att fånga en objektiv beskrivning av det undersökta området utgår studiens vetenskapliga perspektiv från ett kritiskt realistiskt synsätt. Empirin är baserad på semi-strukturerade intervjuer som har analyserats genom tematisk analys. Slutsats: Studien har funnit tecken på att de barriärer som företag upplever vid cirkulära affärsmodeller skiljer sig åt mellan branscher. Material, livslängd, kvalitet, storlek och utseende är alla exempel på aspekter som har en påverkan och som skiljer sig åt mellan olika branscher. Studien fann tecken på att tillgång till material kan agera både som fördel och nackdel vid en cirkulär affärsmodell. Produkters slutkund har även en påverkan, där vissa kundgrupper kommer lägga större vikt vid estetiska aspekter och har även möjlighet att påverka kvaliteten på produkterna som återvänder till företag. Studien fann tecken på att vissa branscher kan ha svårt att konkurrera på pris men att detta inte behöver ha en negativ effekt på konkurrenskraft. Nuvarande lagstiftning påverkar företagen olika hårt, där vissa branscher ser institutionella barriärer som ett stort problem. / Background: With the goal of minimizing waste and environmental impact, more companies have started working with circular business models. A linear pattern of consumption, where products are discarded when no longer wanted, creates major environmental strains on supply chains. Circular economy is based on a circular purpose in products and planning for longer lifecycles. However, CE is still a niche area and the way that different industries manage circular business models are yet to be researched.  Purpose: The purpose of this study is to create a deeper understanding of the barriers different industries face when applying circular business models. The study aims to improve the understanding of circular business models and the role that industry plays in existence of these barriers.  Method: The paper is a cross-sectional study with an explorative approach. The study is built on an iterative base with the aim of creating nuance and contributing to current research. The aim has been to acquire an objective description of the studied subject via a critical realistic point of view. The empirical data has been gathered through semi-structured interviews which has been analyzed using thematic analysis.  Conclusion: The study found signs that the barriers faced by companies using circular business models as well as the intensity of those barriers varies across industries. Material, length of product life, quality, size, and appearance are aspects that has an effect, and which varies across industries. The study found signs that access to material could act as both an advantage and disadvantage when working in a circular business model. End customers of products can also influence circular business models. Certain customers will place more emphasis on aesthetic aspects and may affect the quality of materials returning to companies. The study also found signs that certain industries may face difficulties competing on price, although this might not affect overall competitiveness. The current legislative environment affects companies to varying degrees and certain industries view institutional barriers as a major issue impacting their business.

The natural environment will become an increasingly important arena for economic competition in the future. The growing world population and the increased global consumption raise concerns about the sustainability of the current and future use of natural resources. Due to the growing global population the production of agricultural crops and food security is high on the global policy agenda. The purpose of this study has been to investigate the opportunities for a sustainable intensification in the Swedish cereals production and how the Lantmännen cooperative, a company active in the whole cereals value chain can act in order to enable the intensification. The research was conducted as a descriptive case study. Given the comprehensive nature of the purpose of this study, we have studied the Swedish agriculture from a system perspective in order to get the comprehensive understanding of its complexity. The findings presented in this report are based on data from multiple research methods such as interviews with stakeholder in the agriculture, database search, and archive searches. We show in this study that a sustainable intensification of the Swedish cereals production can be realized through utilizing the existing unused farmland registered by the farmer as fallow for a number of consecutive years in a row, which can be described as acreage that is not used for crop production but is still kept in farmable condition. Our study has identified four barriers hindering the intensification; Single payment system, Leasing contract, Logistics and Investment costs. To overcome these barriers we argue that the RO PSS business model is appropriate. By using this model Lantmännen will be able to deliver four different types of values to the farmers. The first value is the intangible value of identity, which let inactive farmers continue to live on their farms while being able to focus on other sources of main income. The second value we name ownerless consumption. This value offers farmers with little capital to start up or expand their production without having to invest in new machinery and equipment. The third value we call safety, which is connected to the barrier of lease contracts identified and the distrust between landowners and tenants. The fourth value, specialization, gives the farmer possibility to leverage overall cereals bulk production by including niche crops. We conclude by arguing that the opportunities for an intensification of the Swedish Cereals production lie in delivering these four values. / Naturen kommer i framtiden bli en alltmer viktig arena för ekonomisk konkurrens. En växande världsbefolkning och en ökad global konsumtion skapar oro kring hållbarheten i vårt användande av naturresurser. På grund av den ökande befolkningsmängden placerar sig frågor såsom produktionen av jordbruksgrödor och livsmedelsförsörjning högt upp på den globala politiska dagordningen. Studiens syfte är att undersöka möjligheter för en hållbar intensifiering av den svenska spannmålsodlingen och hur Lantmännen, ett kooperativt företag som verkar i spannmålets hela värdekedja ska agera för att möjliggöra intensifieringen. Med tanke på den övergripande karaktären av våra frågeställningar har vi studerat det svenska jordbruket ur ett systemperspektiv för att få en övergripande förståelse av dess komplexitet. Forskningen har genomförts i form av en beskrivande fallstudie. Våra resultat baseras på data från flera forskningsmetoder som intervjuer med intressenter inom jordbruket, databassökning, arkivsökning. Vår studie visar att en hållbar intensifiering av den svenska spannmålsodlingen kan realiseras genom att utnyttja befintlig oanvänd jordbruksmark som av jordbrukaren registrerats som träda i flera år i följd. Träda kan beskrivas som jordbruksareal som inte används till växtodling men som fortfarande hålls i odlingsbart skick. För att få denna mark i bruk och därmed möjliggöra en intensifiering krävs det att få bukt med fyra identifierade barriärer inom det svenska jordbrukssystemet; Gårdsstödet, Arrendekontrakt, Logistik och Investeringskostnader. Vi hävdar, baserat på våra resultat och analyser, att affärsmodellkonceptet RO PSS är lämplig att använda då Lantmännen ska lyckas få bukt med barriärerna. Denna modell kommer leverera fyra olika värden till jordbrukarna. Det första värdet har vi döpt till Identitet och är av en immateriell natur som vilket låter inaktiva jordbrukare fortsätta bo kvar på sina gårdar medan de inriktar sig på andra inkomstbaserade verksamheter. Det andra värdet gav vi namnet Ägandefri konsumtion. Detta ger värde till jordbrukaren i form av att jordbrukaren inte behöver låna pengar för höga  investeringskostnader i maskiner och infrastruktur vid uppstart eller expansion av verksamheten. Det tredje värdet kallar vi för Säkerhet, vilket är relaterat till barriären arrendekontrakt där vi har funnet en misstro mellan markägare och arrendatorer. Det fjärde värdet, Specialisering, ger jordbrukaren möjlighet att blanda in specialgrödor i sin produktion, och på så vis skapa en hävstång åt bulkproduktionen. Vår slutsats är att möjligheterna för en intensifiering av den Svenska spannmålsodlingen ligger i att kunna leverera dessa värden.

As new food networks are emerging the question about their possibilities to contribute in changing the current unsustainable global food system arises. This case study explores a project of an alternative business model within the coffee sector and its possibility to shorten the food chain and at the same time re distribute margins among the involved actors, for a more democratic and sustainable food chain. We examined in what way the studied business model challenge and/or reproduce the current global food system, focusing on the coffee producer and the economic, social and ecologic sustainability. The study emphasizes several risk factors that are of importance to the outcome of the project. Our findings show that it is possible for alternative food networks to influence on a microlevel, but to change the system on a macro level requires a higher level of governance and cooperation between sectors. The study also points out the importance of control management and documentation as a key activity to make sure that the right actions are performed to stay true to the mission. / I takt med att nya livsmedelsnätverk utvecklas växer frågorna kring vilka möjligheter de har att bidra till förändring av dagens globala och till synes ohållbara livsmedelsystem. Denna fallstudie utforskar ett projekt tillhörande en alternativ affärsmodell inom kaffesektorn, dess möjligheter att korta ned livsmedelskedjan och samtidigt omfördela marginalerna mellan de ingående aktörerna, för att uppnå en mer hållbar och demokratisk kedja. Vi undersökte på vilka sätt projektet och den studerade affärsmodellen utmanar och/eller reproducerar det rådande livsmedelsystemet med fokus på kaffeproducentens ekonomiska, sociala och ekologiska hållbarhet. Studien lägger betoning på ett antal riskfaktorer som är av vikt för ett lyckat utfall av projektet. Våra resultat visar att det finns möjlighet för alternativa modeller att påverka systemet på mikronivå, men att större systemförändringar kräver en högre nivå av styrning och samarbete mellan nivåer och sektorer. Studien pekar också på vikten av dokumentation, kontroll och uppföljning som nyckelaktiviteter i projektet för att kunna säkerställa dess validitet.

La presente tesis tiene como propósito desarrollar un plan de negocios para comercializar e instalar paneles fotovoltaicos en los techos de las edificaciones inmobiliarias residenciales o de oficinas en Lima y demostrar su viabilidad y rentabilidad. El proyecto surge en medio de un nuevo crecimiento del mercado inmobiliario, mayores precios de la energía en el Perú, la adopción de tecnologías que reduzcan emisiones de CO2 y un dinamismo mundial de los paneles solares en el mundo, entre ellos, la instalación en los hogares. El proyecto reúne distintas características que alientan su viabilidad y rentabilidad, así como su desarrollo y consolidación. Por un lado, favorece a los usuarios residenciales finales vía el ahorro en su facturación de electricidad, promueve la sostenibilidad ambiental, que es uno de los objetivos de la mayoría de Estados en el mundo, además genera beneficios a proyectos inmobiliarios que adoptan tecnología renovable por medio del otorgamiento de mayores permisos para incrementar el área de construcción. El análisis teórico que sometió a prueba al presente plan de negocio fue complementado con el desarrollo de trabajos prácticos complementarios para poder calibrar la aceptación del plan de negocio y observar su viabilidad. Asimismo, las pruebas de viabilidad económica financiera dan luz verde a la rentabilidad del negocio que plantea comercializar e instalar paneles fotovoltaicos en edificaciones inmobiliarias residenciales o de oficinas en Lima. / The purpose of this thesis is to develop a solar system installation on residential buildings business plan in Lima, for which its viability and profitability shall be demonstrated. The project takes place in a new real estate market growing, higher energy prices in Peru, an increasing interest in reducing CO2 emissions technologies and a dynamic global solar panel market, including installation in homes. The project has different characteristics that encourage its viability and profitability, as well as its development and consolidation. It benefits households by saving their electricity bills, it promotes environmental sustainability, one of the objectives of most countries in the world, it also generates benefits for real estate projects developers. They could get some granting about increasing its construction area just to include renewable energy. The business plan was tested by theoretical analysis and it was complemented with a complementary practical work to know its acceptance and observe its viability. Likewise, financial and economic viability tests approve the business plan profitability. / Trabajo de investigación

Sustainability transition has gained more interest in academic research. However, it has rarely been studied specifically from a firm-level perspective. Therefore, this study aims to understand and learn from the firm-level perspective to contribute to firm- and system-level understanding. The case study of insects as food and feed industry is interesting in a niche and challenging market or to understand the overcoming activities of those facing barriers, whether the overcoming of customer acceptance, uncertainty of the market, and the regulations of eating insects as just been approved by the European Commission in recent years. Moreover, the study of insects has been widely focused on entomology, such as species, and nutrition. It is beginning to be studied in the food sector in Western countries, recently. Therefore, this research will contribute an in-depth understanding of the firm-level in the edible insect industry, especially in the business section in Sweden. This research contributes to the understanding of entrepreneurs' sustainable business models in different time periods, which could be shaped by barriers and opportunities. The barriers found in this study are similar to previous studies of the insect industry in other countries, except for customer acceptance, which seems to be different in Sweden. The customer issue that stands out here is finding the niche group of customers and the niche product that suits these early adopter customers. I also found the importance of entrepreneurial activities in relation to the development of the technological innovation system (TIS). The actors or entrepreneurs are the catalysts for the development of the TIS in the uncertain industry, since every single movement of the entrepreneurs leads to the dynamics of the system, such as a lobbying activity to overcome the regulatory barrier.

Kraven på företag har ökat gällande redovisning av hållbara aktiviteter. I och med detta ställs högre krav på dagens hållbara företagande, vilket bidrar till att företag kan komma att behöva finna nya strategier för att kartlägga sitt företagande.  Corporate Sustainability Reporting Directive (CSRD) är ett nytt EU-direktiv som kommer att föra hållbarhetsrapportering till samma nivå som den finansiella rapporteringen, vilket kommer innebära stort arbete för berörda företag. Därför ämnar denna studie att utveckla ett verktyg som kan inspirera och hjälpa företag att förbereda sig för rapportering enligt CSRD. Detta genomförs genom att sammanföra teorier kring hållbara affärsmodeller och dubbel väsentlighetsprincip i en modell, där den centrala delen handlar om att beakta värde från ett flerdimensionellt perspektiv. Tidigare forskning ger upphov till det faktum att affärsmodeller ignorerar att värdeutbyte ofta är ömsesidigt och att en intressent både kan bidra till och mottaga någonting av värde, vilket i sin tur visar på att dubbel väsentlighetsanalys sällan är inkluderat i affärsmodeller. Följande studie ämnar fylla detta identifierade gap genom att utveckla ett verktyg som kombinerar dessa områden. Workshops och intervjuer genomförs för att utveckla modellen vidare, och diskussionen väver samman insikterna från den empiriska studien och det litterära ramverket, varpå den slutliga modellen presenteras.  Resultatet indikerar att modellen behöver ingå i en längre arbetsprocess med både förberedande och avslutande avsnitt efter användande av modellen, och därför presenterar resultatet tre steg som rekommenderas vid användning av modellen. Resultatet landar också i att företag rekommenderas koppla hållbarhetsarbetet till sin kärnverksamhet, samt att vidga perspektivet utanför sina egna gränser och beakta flera intressenter, varvid diskussionen kring värdeskapande blir extra relevant. Modellen hjälper företag starta diskussionen kring sin påverkan, vilket hjälper dem hantera sina aktiviteter och processer och skapar en diskussion kring värdeskapande. Detta kan effektivisera verksamheten genom att öka den holistiska synen och transparensen på vad som behöver utvecklas. Studiens resultat har i stor utsträckning koppling till hållbarhet, ledarskap och organisation, men den visar också på en ingenjörsmässighet då målsättningen är att processer på företag ska kunna effektiviseras. / The demands on companies have increased regarding the reporting of sustainable activities. With this, higher demands are being placed on today's sustainable business, which contributes to the fact that companies may need to find new strategies to map their business. The Corporate Sustainability Reporting Directive (CSRD) is a new EU directive that will bring sustainability reporting to the same level as financial reporting, which implies a lot of work for the companies concerned. Therefore, this study aims to develop a tool that can inspire and help companies prepare for CSRD reporting. This is conducted by combining theories around sustainable business models and the dual materiality principle into a model, where the core concerns value from a multidimensional perspective. Previous research gives rise to the fact that business models ignore that value exchange is often reciprocal and that a stakeholder can both contribute to and receive something of value, which in turn shows that dual materiality analysis is rarely included in business models. The following study aims to fill this identified gap by developing a tool that combines these areas. Workshops and interviews are conducted to develop the model further, and the discussion weaves together the insights from the empirical study and the literary framework, after which the final model is presented. The result indicates that the model needs to be part of a more complete process with both preparatory and final sections after using the model, and therefore the study presents three steps that are recommended when using the model. Furthermore, companies are recommended to link sustainability work to their core business, as well as adopting an ecosystem perspective involving relevant stakeholders. The model helps companies start the discussion about their impact, which facilitates the management of activities and processes and creates a discussion about value creation. This can streamline operations by increasing the holistic view and transparency of what needs to be developed. The study's results are largely connected to sustainability, leadership and organization, but it also shows an engineering approach as the goal is to make processes at companies more efficient.