Background – Circular economy (CE) is gaining more and more importance in research, based on the great desire to change the linear fashion economy to a circular. A Product Service System (PSS) can contribute to the achievement of CE, as PSSs, such as take-back or repair services, bring back the garments to the fashion retail company into the CE. Regarding, closed-loop goals have been created from which the third goal needs to be recently achieved by the fashion industry. Closed-Loop Goal 3 deals with the cascading flow of garments, which sends a garment into multiple usage loops. To accomplish the cascading garment flow, this method connects several PSSs to close the loop, and fewer garments end in landfill. To achieve that, the involvement of customers and business partners is essential as they are purchasing and repatriating garments and materials into the cascading loops. Purpose – The research purpose is to offer new knowledge regarding how fashion retailers can implement cascading loop systems in the textile Closed-Loop Supply Chain (CLSC) and narrow the research gap of cascading loop creations. The study aims to investigate how to involve customers and business partners in PSSs through the digitalisation of cascading garment flow. By doing so, the cascading garment flow intends to achieve improved sustainable performance by allowing used garments to enter a cascading garment flow system.  Methodology – This thesis is a single case study that has been conducted through an abductive approach. The research is built on different customer and business partner involvement theories and the triple bottom line theory. Semi-structured interviews have been conducted as primary data collection. Additionally, the data has been supplemented by secondary data in the form of company documents such as sustainability reports. Afterwards, the data has been analysed qualitatively by thematic analysis and by the SDG assessment tool.  Findings – The results have shown that a mixture of smart service tools, stakeholder and customer communication can achieve customers and business partners' involvement in creating a cascading garment flow. Additionally, the findings offer an insight into the potential contribution of the SDG goal achievement, which is showing that the digitalised PSSs involving customers and business partners in the cascading flow can potentially obtain sustainable performance.  Practical implications & Research limitations – The cascading garment flow as the Closed Loop Goal 3 in CE is still a relatively unexplored area. However, the implementation is essential for sustainable performance and development. Therefore, it is suggested that other issues within the cascading garment flow should be investigated. Additionally, this research was mainly districted by the smaller selection of literature of former research, which did not offer much support.

"Numerous higher education (HE) institutions in the United States (US) have created sustainability agendas, including construction of sustainable buildings. More than 200 US HE institutions, have at least one Leadership in Energy and Environmental Design (LEED) certified building on their campus (Princeton Review 2012). With the growing student population and need to house them, residence hall construction is rising nationwide. A profile of newly constructed building types shows residence halls hold the largest median area (Princeton Review 2012). In an effort to assess if sustainable residence halls are performing sustainably, a series of post occupancy evaluation (POE) indicators were selected. POE indicators were chosen through a review of widely adopted sustainability rating systems, scientific literature and student occupant feedback. The selected indicators address a range of parameters including: water and energy consumption, occupant thermal comfort, occupant consumption behavior and education, noise insulation (indoor and outdoor), and Facilities Management (FM) operational feedback. Furthermore, specific indicators such as building energy management systems (BEMS), building automation control systems (BACS) and artificial intelligence (AI) agents were examined. The proposed POE indicator framework data was collected from various key stakeholders including: designers, HE FM departments, residential life personnel, and student occupants. The dataset includes: actual temperature (T) and relative humidity (RH) measurements of a LEED-Gold residence hall, actual water (9 residence halls) and energy consumption (4 residence halls) data, and feedback from designers, HE FM departments and 593 student occupants (LEED and non-LEED residence halls). The proposed POE indicator framework triangulates quantitative and qualitative data, via investigative and diagnostic techniques; creating a comprehensive building performance picture, vis-à-vis technical and non-technical parameters."

La profession comptable libérale, caractérisée pendant longtemps par des évolutions relativement lentes, est confrontée à des défis stratégiques majeurs pour aligner durablement sa performance sur les réalités et les mutations de l'environnement. Dans ce contexte, la profession comptable se doit d'anticiper, de réfléchir aux futurs souhaitables pour ne plus subir les événements en adoptant une logique entrepreneuriale. Pour préparer les cabinets de demain, l'innovation est un facteur clé pour consolider, voire améliorer leur performance sur le long terme. La présente thèse étudie la contribution de l'innovation, menée dans le cadre d'une démarche prospective stratégique, à la performance durable de la profession comptable. Combinant une phase qualitative (notre expérience professionnelle en cabinets comptables de 1991 à 2009) et une phase quantitative basée sur un questionnaire de recherche (146 répondants), la thèse met en évidence l'existence de nombreuses innovations et leur impact sur quatre dimensions de la performance durable dans les cabinets comptables en France. / Accounting profession characterized for a long time by relatively slow changes is facing major strategic challenges to sustainably align its performance on the realities and changing environment. In this context, the accounting profession has to anticipate, think about the desirable future and not to suffer any more the events. Therefore, it must adopt an entrepreneurial logic. To prepare the firms of tomorrow, innovation is a key factor to consolidate or improve their performance on the long term. This thesis examines the contribution of innovation, conducted as part of a strategic prospective approach to sustainable performance of the liberal accounting profession. Combining qualitative phase (our experience in several accounting firms from 1991 to 2009) and a quantitative phase based on a research questionnaire (146 respondents), the thesis highlights the existence of numerous innovations and their influence on the sustainable performance in French accounting firms.

Toute entreprise ambitieuse et évolutive ne pourra nier la contribution cruciale de la fonction contrôle de gestion sociale dans sa performance. Cependant, cet apport est encore le sujet de multiples recherches. Plusieurs auteurs se sont mobilisés pour tenter d'éclairer cette "boite noire". En dépit de ce qui a été validé, il reste encore beaucoup d'aspects à découvrir. Dans la littérature, on trouve différentes approches théoriques à travers lesquelles plusieurs auteurs ont tenté de valider la pertinence de ce lien. Nous avons retenu l’approche de contingence pour identifier les facteurs qui influencent les pratiques du contrôle de gestion sociale dans les entreprises marocaines et qui peuvent par conséquent améliorer la performance de ces entités. Suivant un raisonnement hypothético-déductif, un modèle explicatif des pratiques de contrôle de gestion sociale est proposé. Notre modèle intègre une variable à expliquer « amélioration de la performance », douze variables explicatives de type organisationnel et comportemental, et une variable intermédiaire « Caractéristiques du contrôle de gestion sociale ». Ce modèle est ensuite testé empiriquement. Les données collectées sont traitées en utilisant une analyse exploratoire et une autre confirmatoire par les méthodes des équations structurelles. / Even if the role of the function social management control in the improvement of the performance of companies are more and more recognized more than before, this link is still subject of several searches. Several authors tried to light this "black box". In spite of what was validated, many still remain to discover. In literature, we find various theoretical approaches through which several authors tried to validate the relevance of this link. We held the approach of possibility to identify the factors which influence the practices of the social management control in the Moroccan companies and which can consequently improve the performance of these entities.

This dissertation comprised of three essays provides justification for the need to pursue research on multinationality and performance with a more fine-grained approach. Essay one is a conceptual response to an article written by Jean-Francois Hennart in 2011 which questions the need and approach toward future research in this domain. I argue that internalization theory does not render multinationality and performance research meaningless and identify key areas where methodological enhancements can be made to strengthen our research findings with regard to Hennart’s call for more content validity. Essay two responds to the need for more-fine grained research on the consequences of multinationality by introducing non-traditional measures of performance such as social and environmental performance and adopting a more theoretically relevant construct of regionalization to capture international diversification levels of the firm. Using data from the world’s largest 600 firms (based on sales) derived from Bloomberg and the Directory of Corporate Affiliates; I employ general estimating equation analysis to account for the auto-correlated nature of the panel data alongside multivariate regression techniques. Results indicate that regionalization has a positive relationship with economic performance while it has a negative relationship with environmental and social performance outcomes, often referred to as the “Triple Bottom-Line” performance. Essay three builds upon the work in the previous essays by linking the aforementioned performance variables and sample to corporate reputation which has been shown to be a beneficial strategic asset. Using Structural Equation Modeling I explore economic, environmental and social signals as mediators on relationship between regionalization and firm reputation. Results indicate that these variables partially mediate a positive relationship between regionalization and firm reputation. While regionalization positively affects the reputation building signal of economic performance, it aids in reputation building by reducing environmental and social disclosure effects which interestingly impact reputation negatively. In conclusion, the dissertation submits opportunities for future research and contributes to research by demonstrating that regionalization affects performance, but the effect varies in accordance with the performance criterion and context. In some cases, regional diversification may produce competing or conflicting outcomes among the potential strategic objectives of the firm.

Denna studie undersöker indexinkluderingar och indexexkluderingars påverkan på europeiska företags aktiekurser genom att studera bolag som inkluderats i eller exkluderats ur hållbarhetsindexet Dow Jones Sustainability Index Europe under perioden 2017–2019. Vidare undersöks även specifikt svenska bolag som inkluderats, exkluderats eller bibehållit sin plats i indexet under samma tidsperiod. Detta till följd av det ökade intresset och utbudet av ESG- relaterade investeringar i världen, inte minst i Europa. En standardmässig eventstudiemetod baserad på marknadsmodellen används för att på kort sikt undersöka detta eventuella samband. Vi kan i resultatet inte finna några starka bevis på att en annonsering i sig har någon tydlig påverkan på företagens aktieavkastning för vare sig europeiska eller svenska bolag. Däremot finner vi att svenska bolag som behållit sin plats eller inkluderats i indexet visar en positiv genomsnittlig kumulativ avvikelseavkastning (CAR) mellan två och tio dagar efter annonseringsdagen. Det kan trots det inte bevisa indexets relevans för marknaden vilket stödjer tidigare studiers resultat. / This paper examines the impact of index inclusions and index exclusions on the share prices of European companies by studying companies that are included or excluded from the Dow Jones Sustainability Index Europe during the period 2017-2019. Furthermore, Swedish companies that have been included, excluded or retained their place in the index during the same time period are also specifically examined. This due to the increased interest and supply of ESG- related investments in the world, especially in Europe. A standard event study method based on the market model is used to investigate this possible connection in the short term. We cannot find strong evidence that an announcement has any evident impact on companies' return on investment for either European or Swedish companies. On the other hand, we find that Swedish companies that have retained their place or are included in the index show a positive average cumulative abnormal return (CAR) between two and ten days after the announcement date. Despite this, the results cannot prove the index's relevance to the market which supports previous studies.

Thesis (M. Com. (Business Management)) -- University of Limpopo, 2021 / The main objective of this study was to investigate the impact of strategic orientation and networking on the sustainable performance of SMEs. A quantitative approach was used, and a self-administered questionnaire was employed during the data collection process. A four-section questionnaire covering demographic information, strategic orientation variables, networking variables and sustainable performance variables was prepared and distributed randomly to a selected sample of 300 SME owners in Polokwane Municipality in Limpopo Province. A total of 140 questionnaires were returned. The software used to analyse information gathered and to ensure accuracy and reliability of the study results was Statistical Package for Social Sciences (SPSS) version 26.0. Correlation and regression analyses were performed to determine the relationship between strategic orientation and sustainable performance, and the relationship between networking and sustainable performance. The Cronbach’s alpha was used as a measure of reliability. The results of the study revealed that both strategic orientation and networking positively impact on the performance of SMEs. Recommendations to improve the strategic orientation and networking of SMEs are suggested. These recommendations offered meaningful insights into SME owners, government, non-government organisations and other organisations for the improvement of their businesses while providing room for future research studies.

C’est aujourd’hui une nécessité pour une chaîne de valeur agroalimentaire que d’établir et déployer une stratégie de durabilité cohérente pour ses différentes parties prenantes et de parvenir à communiquer sur les efforts conduits auprès des citoyens et consommateurs, dont la demande de produits plus durables est croissante. Pour aller au-delà des premières initiatives existantes (cahiers des charges, labels, etc.), et accroître de façon effective leur performance durable et la qualité perçue de leur offre, envisager de nouveaux outils de gestion, construits conjointement entre l’amont et l’aval peut être une solution. Or les acteurs de ces chaînes, aux intérêts et cultures différents, ont notamment des visions individuelles de la durabilité. Par conséquent, s'ils veulent coopérer pour l’amélioration de la performance durable de leur chaîne de valeur, ils doivent répondre à un niveau minimum de satisfaction de chacun d’entre eux. Ce travail cherche à proposer de nouveaux outils de gestion standardisés et interopérables aux chaînes de valeur alimentaires afin qu’elles puissent co-créer de la valeur durable partagée et s’orienter vers de nouveaux modes de gouvernance.Le contexte expérimental est celui d’une chaîne de valeur de porc français, dont les acteurs entretiennent des relations contractuelles et ont déjà engagé un travail conjoint sur la durabilité de certains produits. Une première contribution porte sur la réflexion pour construire une métrique d’évaluation de la performance durable des chaînes de valeur alimentaires. Les trois cas suivants portent sur les possibilités pour les acteurs d'une chaîne de valeur alimentaire de coopérer dans le partage de solutions d'amélioration de la durabilité. Un scénario témoin est comparé avec plusieurs scénarios d’amélioration de la durabilité et les résultats sont confrontés aux attentes respectives des différents acteurs de la chaîne de valeur. Une quatrième partie s’intéresse l'importance du partage de données standardisées entre les différents acteurs pour soutenir la performance durable. Enfin une dernière section propose un modèle d’appui à un travail participatif pour faciliter la définition d’une stratégie commune de durabilité. / It is now necessary for an agrifood value chain to set-up and develop a coherent sustainability strategy for its various stakeholders and to communicate on the efforts made towards citizens and consumers, in demand for more and more sustainable products. To go beyond the first existing initiatives (specifications, labels, etc.), and effectively increase both their sustainable performance and the perceived quality of their offer, considering new management tools, built jointly between upstream and downstream can be a solution. However, the actors in these chains, with different interests and cultures, have individual visions of sustainability. Therefore, if they want to cooperate in order to improve the sustainable performance of their value chain, they should meet a minimum level of satisfaction for each of them. This work aims to propose new standardized and interoperable management tools for food value chains so that the actors can co-create shared sustainable value and move towards new modes of governance.The experimental context is French pork value chains, whose actors maintain contractual relations and have already tackled joint work on the sustainability of certain products. A first contribution focuses on reflection to build a metric to evaluate the sustainable performance of food value chains. The three following cases are dealing with the possibilities for actors in a food value chain to cooperate on common solutions for sustainability improvement. Contrasted alternative scenarios are compared between them and the results are confronted with the respective expectations of the different actors in the value chain. A fourth section focuses on the importance of standardized data sharing among the various actors to support the sustainable performance. Finally, a final section proposes a support model for participative work in order to facilitate a common strategy definition for sustainability.

Based on the design decision making process from an architect’s point of view, a related literature review, theoretical analyses, and inductive inferences, this thesis proposes a new interpretation of high-performance building (HPB), translates/maps criteria issues related to building environmental assessment (BEA) tools for key design decision making elements, and identifies sources of inspiration for HPB designs. This thesis intends to propose an integrated conceptual model for the design of HPBs to provide direct knowledge-based decision making support to architects in the early design phase. Studies on key design decision making elements, sources of inspiration, and building information modeling are integrated into this genesis of conceptual design. The concept of the HPB proposed in this thesis emphasizes comprehensive sustainable building performance in environmental, economic, and socio-cultural aspects. The concept takes the view that HPBs should be aesthetically attractive, socio-culturally adapted, safe, healthy, and comfortable, and should operate at a high level of environmental, resource, and economic efficiency throughout their life cycle. This thesis discusses the topics of the necessity, benefits, and design principles of HPBs. An analysis of the characteristics of BEA tools and HPB design decision making revealed their relationship: the consequence of goals and the mismatch of practices. BEA tools provide the basic information (such as framework, content, evaluation methods, and processes) related to decision making to promote a holistic HPB design at a practical level. However, given the mismatch of practices between BEA tools and HPB design decision making, most such tools are still used for testing and verifying the design results and do not consider the design decision making process. Existing BEA tools primarily guide or indirectly affect the design work but, in practice, play a limited role in directly helping architects make early decisions regarding HPB design. First, for a detailed comparison, this thesis identified the common criteria issues for the three existing BEA tools: SBTool 2012 (maximum version), LEED NC-v3, and the Chinese Evaluation Standard for Green Building (ESGB). A total of 51 common/similar criteria issues were identified and such issues were found to be primarily allocated in the energy and resources, indoor environmental quality, environmental loads, and site areas. SBTool 2012 contains the widest range and most comprehensive criteria issues of building performance, whereas the LEED NC-v3 and ESGB frameworks poorly cover social- and economic-related issues. Second, this thesis separated the criteria into whether they relate to decision making factors or building performance factors. Third, this thesis mapped HPB criteria issues into HPB design decision making elements. This thesis establishes a framework for key design decision elements for Chinese residential buildings by selecting a residential building type in China as a case study for the mapping approach application. The optimum criteria issues for Chinese residential buildings contain 10 primary criteria issues and 35 sub-criteria issues that cover aspects within the entire sustainable performance range and that correspond to key design decision making elements in this framework. This thesis also proposes two fundamental support approaches to creative design for HPBs: rational technical support and irrational divergent inspirational support. Based on practical design examples, three major types of irrational sources of inspiration in an architect’s design for HPBs have been identified: previous empirics, nature objects and phenomena, and advanced science and technologies. Finally, a new integrated conceptual model to support an architect’s early design decisions is established based on the BIM platform. The model contains two main aspects of the work: an initial building information model and an optimal building information model for HPBs during the early design stage. This conceptual model is presented as a generic approach that can be customized for different designers and project conditions. The model can also be used as a framework for providing knowledge-based creative support for decision making related to HPB design. In summary, this thesis intends to provide both a theoretical base and feasible measures for better HPB design and references for developing design decision making support tools for architects to use during the early HPB design process. / <p>QC 20131115</p>

L’étude du développement de la performance ESG dans les PME libanaises prouve son importance dans le fait que ces entreprises cherchent des solutions durables pour faire face aux différentes crises politiques et leurs répercussions non négligeables sur l’économie du pays. Notre recherche s’est engagée de souligner à l’aide d’une étude qualitative exploratoire sur quatre PME libanaises, si ces entreprises sont sensibilisées aux critères ESG de la performance en particulier voir le rôle du dirigeant, des parties prenantes et de l’adoption des normes ESG dans la promotion des pratiques responsables pour une meilleure performance globale durable. Les PME libanaises constituent des terrains souvent néophytes en RSE. Leurs défis principaux sont notamment l’amélioration de leur performance économique et financière et surtout leur survie. L’engagement ESG des PME libanaises est justifié par les convictions du dirigeant et ses valeurs, l’amélioration de la performance économique et financière et parfois l’adoption des normes ESG. Des freins sont à signaler notamment le manque des ressources financières dû principalement aux crises économiques et politiques. / The study of the development of ESG performance in Lebanese SMEs proves its importance in the fact that these companies are looking for sustainable solutions to deal with the different political crises and their significant repercussions on the country’s economy. Our research is committed to highlight via a qualitative exploratory study of four Lebanese SMEs if these companies are aware of the ESG performance criteria, underline the role of managers, stakeholders, and the adoption of ESG standards in promoting responsible practices. Lebanese SMEs are often neophytes’ grounds for CSR. Their main challenges include improving their economic and financial performance and especially their survival. The ESG commitment of Lebanese SMEs is mainly justified by the manager’s beliefs and values, the improvement of economic and financial performance and sometimes by the adoption of ESG standards. There are many brakes especially the lack of financial resources mainly due to economic and political crisis.