Fokus i denna uppsats ligger i att jämföra fyra organisationers hållbarhetsredovisningar och se i vilken utsträckning de uppfyller GRI:s riktlinjer för ekonomisk påverkan. De fyra organisationer som granskas är Sveriges storbanker, Handelsbanken, Nordea, SEB och Swedbank. Eftersom att de agerar inom den finansiella sektorn har en avgränsning gjorts till det ekonomiska ansvaret eftersom det är det mest relevanta och intressanta att titta närmare på.  Problemformuleringen i denna uppsats lyder: På vilket sätt, i sina hållbarhetsredovisningar, tillämpar Sveriges fyra storbanker GRI:s riktlinjer för ekonomisk påverkan?  Syftet är att se hur bankerna har presenterat sin ekonomiska påverkan enligt GRI:s riktlinjer och jämföra dessa med varandra. För att få fram information om detta har respektive banks hållbarhetsredovisning för år 2010 granskats och tolkats. Den teoretiska referensramen som uppsatsen har utgått ifrån är CSR , ett begrepp som beskriver de tre ansvarsområdena ekonomi, socialt och miljö. Dessa tre områden är i grunden TBL (tripple bottom line). En stor del av teoridelen består av GRI:s riktlinjer och ramverk som även de bygger på TBL:s tre byggstenar.

O termo sustentabilidade corporativa refere-se à capacidade de uma organização de sobreviver no longo prazo, mantendo-se (minimamente) lucrativa para que possa exercer suas atividades com cada vez menos impactos negativos ambientais e mais benefícios sociais. Considerando a lógica de que a empresa é aquilo que ela é capaz de mensurar, organizações sustentáveis demandam sistemas gerenciais de mensuração de desempenho que estejam alinhadas ao desenvolvimento sustentável. Assim, o presente estudo se propõe a discutir a seguinte pergunta de pesquisa: Como é inserida a sustentabilidade nos sistemas de mensuração de desempenho corporativos? Para isso, são propostos dois objetivos de pesquisa: (i) levantar os sistemas de mensuração de desempenho de sustentabilidade e explorar seus principais desafios; e (ii) explorar a importância relativa dada pelas empresas em relação aos indicadores de sustentabilidade. Para isso, a pesquisa conta com uma revisão sistemática da literatura e estudos de casos multissetoriais (um piloto e quatro exploratórios). A pesquisa traz evidências de que a temática de indicadores de sustentabilidade é ainda incipiente e pouco estruturada, com potencial de melhorar o aproveitamento da literatura já consolidada de sistemas de mensuração de desempenho. O estudo bibliométrico conta com (i) estatística descritiva, (ii) análise de redes de relacionamento (co-citação e palavras-chave) e (iii) análise de conteúdo a partir de uma amostra de artigos extraídos da base de dados ISI Web of Knowledge (Web of Science). Verifica-se que a literatura de indicadores de sustentabilidade aborda temáticas diversas, tais como vantagem competitiva, gestão de stakeholders e avaliação do ciclo de vida. Já os estudos de casos baseados em entrevistas semi-estruturadas permitiram o levantamento dos seguintes sistemas de mensuração de desempenho com incorporação de indicadores de sustentabilidade: sistema de avaliação de desempenho das áreas, sistema de avaliação de desempenho individual, indicadores para elaboração de relatórios internos e externos e sistema de avaliação inicial de projetos. Além disso, foram identificados fatores que interferem na prioridade dos indicadores de sustentabilidade: estratégia corporativa, pré-requisito; maturidade da questão e urgência. Dentre os desafios apontados pelas empresas, encontram-se a definição de indicadores para avaliar os benefícios sociais decorrentes das atividades da organização, a quantificação monetária de retorno de iniciativas ambientais e sociais e o engajamento dos colaboradores na sustentabilidade corporativa, independente da natureza das suas atividades. A pesquisa mostra que há benefícios na incorporação da sustentabilidade no sistema de mensuração de desempenho corporativo e que isso ainda tem potencial para ser abordado de forma mais sistemática, sem depender exclusivamente da iniciativa de determinados líderes. O papel desses atores para implantação de práticas sustentáveis na organização é fundamental e necessário, mas não suficiente, já que a sustentabilidade corporativa depende do engajamento de diversos stakeholders (internos e externos à organização), que podem ser influenciados pela cultura e pelos processos de negócios alinhados à lógica do desenvolvimento sustentável. / The term corporate sustainability refers to the ability of an organization to survive in the long term, keeping itself (minimally) profitable in order to conduct their activities with less negative environmental impacts and more social benefits. Whereas the logic that the company is what it is capable of measuring, sustainable organizations require performance management systems that are aligned to sustainable development. Thus, this study aims to discuss the following research question: \"How sustainability is embedded in corporate performance measurement systems?\" For this, it proposes two research objectives: (i) identify the sustainability performance measurement systems and explore their major challenges, and (ii) explore the relative importance given by companies in relation to sustainability indicators. So, the research has a systematic literature review and multisectoral exploratory case studies (one pilot and four exploratory). The research provides evidence that the theme of sustainability indicators is still incipient and unstructured, with the potential to improve the use of literature already consolidated on performance measurement systems. The bibliometric study is based on (i) descriptive statistics, (ii) analysis of extracted networks of relationships (co-citation and keywords) and (iii) content analysis of a given sample of articles extracted from ISI Web of Knowledge (Web of Science). It is found that the literature of sustainability indicators covers different topics such as competitive advantage, stakeholder management and life cycle assessment (LCA). The cases studies based on semi-structured interviews allowed the identification of the following performance measurement systems that incorporate sustainability indicators: performance evaluation of the areas; individual performance evaluation system; indicators for internal and external reports; and initial project evaluation system. In addition, factors influencing the priority of sustainability indicators have been identified: maturity of the issue, requirement, corporate strategy and urgency. Among the challenges faced by companies, there are the definition of indicators to assess the social benefits of the organization activities, the quantification of the monetary return of environmental and social initiatives and employee engagement in corporate sustainability, independently of the nature of their activities. Research shows that there are benefits in incorporating sustainability in corporate performance measurement system and it still has the potential to be addressed more systematically, without relying solely on the initiative of certain leaders. The role of these actors for implementing sustainable practices in the organization is essential and necessary, but not sufficient, since the corporate sustainability depends on the engagement of various stakeholders (internal and external to the organization), which may be influenced by the culture and the business processes aligned to the logic of sustainable development.

This study aims to analyze and evaluate three non-profit organizations regarding how their sustainability accounting reports have changed and developed between year 2017 and year 2019. The study analyzes how parameters in the sustainability index have been taken into consideration to perceive which parameters are the three non-profits organization’s focal points. In addition, the study will analyze how sustainability accounting reports meet the stakeholder's information needs. Given the prevailing issues and purpose of the study, a qualitative method is relevant to this study. The selection of organizations is based on organizations' availability of sustainability reports for the assessment period. In this study, non-probability selection was chosen, where the selection was made through a preliminary investigation. The study is based on a secondary data method which is a flexible and appropriate approach.   This thesis consists of empirical studies that will help strengthen the quality of the study. The data collected in the empirical data have been analyzed on the basis of the theoretical frame of reference. Frame of reference in this thesis is based on sustainable development, sustainability accounting, Venn diagram of sustainable development, triple bottom line and stakeholder theory. The empirical data in this thesis consists of Red Cross Sweden, Save the Children Sweden and WWF.   Based on the result of this thesis, the parameters under dimensions, environmental responsibility, social responsibility and financial responsibility in each organization have similarities. For example, the environmental requirements for purchasing and procurement are seen in both the Red Cross' and Save the Children's sustainability reports. Another example of similarity that can be seen in all three organizations' sustainability reports is gender equality and diversity. The organization's focus for different parameters in sustainability reports depends on the type of business they have. The development of each organization's sustainability reports in 2017 has been remarkable. Prior to 2017, Save the Children was a pioneer in presenting sustainability reports. While the Red Cross and WWF began to present sustainability reports in 2017. According to their stakeholder analysis, all three respective organizations have included all parameters that are important to their stakeholders. Through their dialogues with both internal and external stakeholders, the respective organizations meet the stakeholders' need for information. / Syfte: Denna studie syftar till att analysera och utvärdera tre ideella organisationer och hur deras hållbarhetsredovisning rapporter har förändrats och utvecklats mellan åren 2017 och2019. Studien analyserar hur parametrar i hållbarhetsredovisning rapporter har beaktats. Studien kommer också att analysera hur hållbarhetsredovisning rapporter möter intressenternas informationsbehov.   Metod: Med hänsyn till uppsatsens syftet och frågeställningar har studien en kvalitativ ansats. Studien utgår ifrån en sekundärdata metod som är ett flexibelt och lämpligt tillvägagångssätt. Studien består också av empiriska studier som kommer att bidra till att stärka studiens kvalitet. Den insamlade datan i empirin har analyserats med underlag av den teoretiska referensramen. Teoretiska perspektiv: Den teoretiska referensram som uppsatsen bygger på är hållbarutveckling, hållbarhetsredovisning, triple bottom line och intressentteori.  Empiri: De tre ideella organisationer som har undersökts i denna uppsats är Röda Korset, Rädda barnen och WWF.  Resultat: Parametrarna under dimensioner, miljöansvar, socialt ansvar och ekonomiskt ansvar i respektive organisation har likheter. Till exempel ses miljökraven för inköp och upphandling i både Röda korsets och i Rädda barnens hållbarhetsrapporter. Ett annat exempel på likhet som kan ses i alla de tre organisationernas hållbarhetsrapporter är jämställdhet och mångfald. Organisationens fokus för olika parametrar i hållbarhetsrapporter beror på vilken typ av verksamhet de har. Utvecklingen av respektive organisations hållbarhetsrapporter under 2017har varit anmärkningsvärt. Före 2017 var Rädda barnen en pionjär när det gäller att presenterahållbarhetsrapporter. Medan Röda Korset och WWF började presentera hållbarhetsrapporter först år 2017. Alla de tre respektive organisationerna har enligt sin intressentanalys inkluderat alla parametrar som är viktiga för deras intressenter. De respektive organisationerna försöker genom sina dialoger med både interna och externa intressenter möter intressenternas behov av information.

A deterministic approach based on a modal expansion and modal receptance method has been developed to evaluate the airborne sound insulation of aircraft panels with stringer and ring frame attachments. Furthermore, this method was extended to predict the noise radiation of stiffening panel subjected to TBL excitation. This approach integrates with the fast and accurate methods in evaluating the modal excitation terms and modal radiation efficiency. Based on these advantages, the effects of the curvature, overpressure, stringers, ring frames, hydrodynamic coincidence, composite structures and structural dissipation on the acoustical properties of a typical aircraft panel are able to be investigated efficiently. Theoretic predictions were compared with laboratory measurements conducted on both model structures and aircraft panels. It was found that a small curvature may result in significant deterioration of the sound transmission loss at frequencies of interest. Unlike a flat uniform panel, the theoretical prediction for curved panels from the infinite model can not provide good agreement with the measurement close to and well below the ring frequency. However, in this frequency range, the finite model has been proved to be applicable For the large curved airplane panels studied here, it was found that the ring frames have little influence on sound transmission loss in the frequency range of interest. However the stringers may have considerable influence on sound transmission loss. The stringer improves this for a curved panel around the ring frequency, but it may result in a potential deterioration of the sound transmission loss above the ring frequency. In this study it is evident that the sound transmission loss of the composite skin attached with composite stringers is lower than that of the metallic panel attached with metallic stringers. At frequencies higher than the corresponding ring frequency of the curved panel, both experiment and theoretical prediction reveal that the overpressure at the concave side tends to reduce the sound transmission loss at the rate of about 0.5dB /10000 Pa. While at lower frequencies, say well below the ring frequency, the overpressure may increase or reduce sound transmission loss of a finite panel, depending on the shift of the resonant frequencies resulting from the overpressure. For TBL excitation, numerical investigation reveals that the panel with the ring frames behaves more like a sub-panel between two frames. Below 500Hz, the ring frames slightly enhance the sound radiation while dramatically increasing it around 1.3kHz. The TBL forcing field excites the same vibration lever for the panel with and without ring frame attachments, but the modes excited for the panel with ring frames radiate more sound. Unlike the ring frames, the stringers increase sound radiation below 1kHz. Above 1kHz, the sub-panels between two bays respond independently and the stringer effects is therefore not obvious. / <p>QC 20100908</p>

Purpose: The purpose of this thesis is to interview four legal jurists in order to explore how they conduct CSR activities within their service corpora-tion, with primary focus on SME law firms. Background: A current issue to address concerning the conduct of business these days is CSR activities. Although, the previous research concerning CSR activities and the service sector is limited. Theoretical Framework: The theoretical framework is divided into four parts; a general part concerning the concept of CSR activities, a review of earlier studies of CSR activities, the stakeholder theory and finally the theory about the triple bottom line. Method: A qualitative case study was employed in order to answer the purpose. The most suitable research approach was a combination of a deductive and partially an inductive approach. The primary data consisted of semi-structured interviews. The secondary data were used in order make a comparison in relation to manufacturing corporations. Empirical findings &amp; Analysis: As for all corporations an integration of voluntary social and environmental concerns in their business operations are considered as CSR activities. A significant concern is CSR activities that the inter-viewed service corporations experienced was the lack of human and economic resources to deal with CSR activities. Furthermore, the lack of stakeholder pressure does not facilitate the matter of implementing more CSR strategies into the corporations‟ business conduct. As a result of the lack of stakeholder pressure the interviewed corporations tend to only take part in CSR activities that create goodwill value for the corporation. According to the interviewed service corporations CSR activities is a new phenomenon that is likely to become a bigger part of their business conduct in the future. Conclusion: The interviewed corporations tend to focus their CSR activities to-wards the social activities since this is the kind of activities that is closely connected to the core business.

<p>Purpose: The purpose of this thesis is to interview four legal jurists in order to explore how they conduct CSR activities within their service corpora-tion, with primary focus on SME law firms.</p><p>Background: A current issue to address concerning the conduct of business these days is CSR activities. Although, the previous research concerning CSR activities and the service sector is limited.</p><p>Theoretical Framework: The theoretical framework is divided into four parts; a general part concerning the concept of CSR activities, a review of earlier studies of CSR activities, the stakeholder theory and finally the theory about the triple bottom line.</p><p>Method: A qualitative case study was employed in order to answer the purpose. The most suitable research approach was a combination of a deductive and partially an inductive approach. The primary data consisted of semi-structured interviews. The secondary data were used in order make a comparison in relation to manufacturing corporations.</p><p>Empirical findings & Analysis: As for all corporations an integration of voluntary social and environmental concerns in their business operations are considered as CSR activities. A significant concern is CSR activities that the inter-viewed service corporations experienced was the lack of human and economic resources to deal with CSR activities. Furthermore, the lack of stakeholder pressure does not facilitate the matter of implementing more CSR strategies into the corporations‟ business conduct. As a result of the lack of stakeholder pressure the interviewed corporations tend to only take part in CSR activities that create goodwill value for the corporation. According to the interviewed service corporations CSR activities is a new phenomenon that is likely to become a bigger part of their business conduct in the future.</p><p>Conclusion: The interviewed corporations tend to focus their CSR activities to-wards the social activities since this is the kind of activities that is closely connected to the core business.</p>

Made available in DSpace on 2014-06-12T18:28:11Z (GMT). No. of bitstreams: 2 arquivo3056_1.pdf: 4979812 bytes, checksum: c6c39168220dfe05d4220488dd6da489 (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue date: 2011 / A identificação de pessoas soropositivas com tuberculose latente (TBL), através do teste tuberculínico e o tratamento preventivo para tuberculose (TB), estão incluídas nas recomendações para a assistência aos pacientes com HIV/Aids em todo mundo. No Recife, entre julho de 2007 e fevereiro 2010, acompanhou-se uma coorte de pacientes HIV/Aids atendidos em dois serviços de referência - o Hospital Correia Picanço e o Hospital Universitário Oswaldo Cruz, com os seguintes objetivos: descrever a freqüência de realização do TT e analisar os fatores associados a sua não realização, assim como os fatores associados à sua positividade em pacientes infectados pelo HIV; estimar a probabilidade dos pacientes não reatores ao primeiro teste não repetirem o TT, analisar os fatores associados ao tempo até sua repetição e analisar a efetividade do tratamento para TBL com isoniazida (INH) 300mg/dia, por seis meses, controlando os co-fatores potenciais de confusão. No primeiro estudo realizou-se um caso controle onde a variável dependente foi a realização do TT. No segundo estudo utilizou-se o método de Kaplan-Meier para estimar a probabilidade da não repetição do TT e o teste de Log Rank para verificar se houve diferenças entre as estimativas do Kaplan Meier para as categorias de cada variável do estudo. No terceiro estudo acompanhou-se uma coorte de pacientes com indicação de realizar o tratamento para TBL. Calculou-se densidade incidência para quem foi exposto a INH e para quem teve indicação e não foi exposto à INH e a razão entre as taxas (Hazard Ratio). Estimou-se a probabilidade de não ter TB pelo método de Kaplan Méier. Os principais resultados encontrados foram: 2.290 pacientes entraram na coorte, 1.087 (47,5%) realizaram o TT e 1203 (52,5%) não realizaram. Estiveram associados a não realização do TT: sexo masculino, idade menor de 39 anos, menos de nove anos de escolaridade, ganhar mais que um salário mínimo, ser usuário de crack e ser atendido no Hospital Universitário Oswaldo Cruz. Entre os 1.087 pacientes que realizaram o TT, a prevalência de positividade foi de 21,6% entre os pacientes com CD4 &#8805; 200 e de 9,49% entre os pacientes com CD4 < 200 (p=0,002). Permaneceram associados ao TT &#8805; 5 mm, no extrato de contagem de CD4 &#8805; 200: uso de HAART, uso de Crack e ter menos de 10 anos de escolaridade. Dos 811 pacientes que tinham indicação de repetir o teste, 314 (38,7%) repetiram o TT. A probabilidade de não repetir o TT foi de 42%. Permaneceram associadas a não repetição do teste: idade, IMC, sexo e escola. 201 pacientes foram acompanhados para o estudo da efetividade do tratamento da TBL. Desses, 126 (62,7%) iniciaram o tratamento para TBL, e 75 pacientes (37,3%) não iniciaram. A taxa de incidência de tuberculose na coorte de indicação para TBL foi de 11,25/1.000 pessoa-ano. Considerando apenas os 75 pacientes que não iniciaram ou abandonaram o tratamento para TBL, a taxa de incidência de tuberculose foi de 29,67/1.000 pessoa-ano. A estimativa da probabilidade de desenvolver a tuberculose entre os pacientes com indicação de tratamento da TBL no final do estudo foi de 1,9%. Entre os que não o realizaram ou a fizeram de maneira irregular, a estimativa da probabilidade de desenvolver a tuberculose foi de 5,2%. Os resultados encontrados demonstraram que não houve uma adequada adesão nem para a realização do primeiro teste tuberculínico nem para a repetição do mesmo. É imprescindível que sejam revistas as recomendações com relação ao início do tratamento da TBL estar baseado na realização do teste tuberculínico

The increased interest and awareness of sustainability from an consumer perspective has also implicated increased interest among furniture and interior retailers. Sustainability does not only imply environmentally friendly products and have become a discussed topic in multiple contexts. Corporate Social Responsibilities (CSR) have been implemented in several businesses to align with what society demands, which includes sustainability in multiple aspects. The increased interest for this matter has also implied communicating CSR practices as an answer to consumers and stakeholders demands. CSR and communication has a strong connection in theory but excludes detailed CSR communication strategies.  Therefore, in this thesis, the aim is to gain a deeper understanding for CSR communication strategies from a consumer perspective in the form of a content analysis of the Swedish furniture and interior retailers. The purpose is to benefit both a theoretical and managerial perspective with contribution of CSR communication strategies main foundation.  The research that has been conducted is a content analysis of 8 companies' content conveyed in their communication. The content analysis includes sustainability reports, CSR related documents and annual reports that have been analyzed from the Triple Bottom Line (TBL) framework. To fortify the research, a deductive approach with previous research has been conducted to analyze the findings.  The conclusion of the research results in a clear pattern of content conveyed by furniture and interior retailers. Presentation of goals and practices, including only positive CSR material and a focus on the environmental aspect are distinct. The large and less complex retailers convey their CSR practices more than smaller and more complex retailers. Conclusion can also be drawn that the economical aspect is often underlying in the conveyed content and the three aspects of TBL are often merged together.

Modebranschen står inför stora utmaningar då de är en av de mest resursintensiva och mest förorenade branscherna. Samtidigt blir miljöhoten allt större vilket gör att modeföretagen måste ta ansvar som går i linje med de globala hållbarhetsmålen. Därmed krävs det en förändring som gör att företagen är hållbara hela vägen. Vi ser idag en växande handel med en ständigt ökad efterfrågan, framförallt med en uppåtgående trend inom e-handel. Konsekvenserna av detta har inneburit ett stigande antal returer vilka blir allt mer komplexa. Trots den höga returgraden är returlogistiken en del av modeföretagens försörjningskedja som många gånger blir förbisedd. Vidare kan returlogistiken skilja sig åt mellan olika försäljningskanaler vilket sätter ytterligare press på företagen, särskilt då e-handeln växer. Det blir därmed mycket viktigt att hållbarhet är integrerat i alla led i försörjningskedjan, även returlogistiken, för att företagen ska kunna minimera branschens negativa konsekvenser på samhälle, miljö och ekonomi.  Tidigare forskning visar ett gap inom sambandet mellan modeföretagens returlogistik och hållbarhet. Det saknas även forskning kring drivkrafterna för att skapa en hållbar returlogistik, samt forskning som jämför returlogistiken mellan olika försäljningskanaler. Därför syftar denna studie till att utforska svenska modeföretags returlogistik och hur hållbarhet är integrerat i detta, samt deras drivkrafter för att arbeta hållbart med returlogistik. Då olika försäljningskanaler har olika förutsättningar och kan stå inför olika utmaningar med både returlogistik och hållbarhet så är delsyftet med studien att se om processerna och hållbarhetsarbetet skiljer sig mellan försäljning via e-handel och fysiska butiker. För att utföra detta har vi genomfört en kvalitativ studie med ett abduktivt angreppssätt för att få möjlighet att gå från teori till resultat och samtidigt vara öppna för möjligheten att ta in ny data och kunskap. Empirin har samlats in genom semistrukturerade intervjuer med 10 svenska modeföretag.  Studiens syfte och problemformulering har besvarats genom vår kartläggning av svenska modeföretags arbete med returlogistik. Vi har konstaterat att hållbarhet idag är väl integrerat i försörjningskedjan men att det sker i olika grad och genom olika aktiviteter. Däremot finns det fortfarande en avsaknad av integrering i returlogistiken där företag har svårt att redogöra för hur hållbarhet faktiskt integreras. Detta trots att företagen har tydliga interna och externa drivkrafter till denna integrering. Avslutningsvis kan vi konstatera att returlogistiken skiljer sig åt för e-handel och fysisk butik, både ur ett process- och hållbarhetsperspektiv. Trots denna skillnad visar studiens resultat på en avsaknad av medvetenhet av denna problematik hos företagen.

In light of never before seen environmental degradation and social injustice, the urgency to move forward on the path of sustainable development has skyrocketed. As Millennials, we see it in our duty to raise awareness about the dangers of our lifestyles and contribute with a solution to measuring sustainability. Corporations alone or along with other market players have been quoted many times as the ones ‘who will save the world’. Thus, the theoretical framework places an emphasis on corporate sustainability, in addition to sustainable development and TBL. As supporters of the view that corporations will play a defining role, the thesis is an investigation into the sustainability of one of the most pollutant corporations, Royal Dutch Shell. As such, the formulated four-dimensional model (Green Model) stands as an addition to the plethora of frameworks in reporting and describing corporate sustainability. In consequence, the research question is aimed at describing the corporate sustainability of Shell, meaning actions, processes and policies as the focus. As such, the emphasis is on the in-depth description of its sustainable or unsustainable characteristics. The path of sustainability is revealed through an analysis that includes 39 indicators. For this, secondary data was collected from Shell itself and other unrelated sources in an attempt to provide an unbiased perspective. The Green Model also contains a rating scale going from favorable and neutral to unfavorable for a visual representation of findings in all indicators. The conclusion is based on the Green Model findings in the case study, plus the Dunphy phase model of sustainability, as an additional tool to answer the research question. Thus, the conclusion reveals the good and the bad deeds, which confirm Shell’s dual nature of actions in terms of sustainability along with an indication of the corporation’s future road. Regarding the case study, Shell was found to hold an unfavorable position on the path of sustainability based on the Green Model. Although this is not surprising, the focus is on considering the positive aspects along with the negative ones. This framework indicated the four footings are not balanced. First, the economic dimension is favored. Second, the environmental dimension versus the social one looks at a disadvantage for the ecosystem, and the fourth dimension, sustainable thinking is deemed unfavorable because the future energy plan is unsustainable. In addition, Shell is seen positioned in between the phase of efficiency and that of strategic proactivity, based on the Dunphy phase model. Thus, these findings point to what Shell can do next in order to move forward on the path of sustainability. But, also they bring to surface the process of alignment of such a corporation. The project is concluded with a discussion of the duality of Shell, recommendations, as well as a description of the Ecotopia, as the ultimate goal of sustainable development.