Sustainable development is one of the most frequently used expressions in the economic context. Its importance is emphasized not only at the national level but also at the corporate level. The purpose of this study is to find the influence of company´s age, size and type of industry on the level of sustainable development among Swedish companies. In order to accurately evaluate the level of sustainable development a comprehensive measurement scale is needed. We have recognized the research gap of lack of sustainability measurement methods. Thus, the second goal we have decided to achieve is to develop an extensive measurement scale for sustainability performance evaluation. The main contribution of the study lies in filling the research gap by providing a new measurement method that can be adopted in order to evaluate the sustainability performance and to find the effects of company age, size and type of industry on the level of CSR. The relationships in the study are hypothesized and summarized in the conceptual model and consequently tested. This study distinguishes five underlying perspectives of sustainability and several categories of company ages, size and types of industry. These aspects are in the focal point of the questionnaire sent to our sample of Swedish companies. The data collected from the survey were analyzed in SPSS statistics program using a variety of analytical methods. At first, each set of questions was analyzed separately. Thereafter, the findings regarding each determinant of CSR were thoroughly discussed. Based on the results from analytical tests a revised conceptual model is proposed. The new features added to the model should enhance its quality and explanatory value. The collected data reveal that the responding Swedish companies engage in the sustainability perspectives in a considerable extent. According to the results of the study there is no or minor effect of company age and type of industry on the level of CSR. Company size, however, is found to be a significant determinant of CSR causing an U-shaped effect. This U-shaped effect of company size implies that the level of CSR activities decreases as a company grows from small to middle-sized but increases from middle-sized to large company.

The aim of this study is to understand the Fair Trade Coffee Business Model by determining how the Fair Trade Coffee Business Model affects the livelihoods of the small scale producers in developing countries. The Fair Trade Coffee Business Model is driven by the mission to improve the well-being of the small scale producers located in developing countries through the lens of the Triple Bottom Line (economic, social and environment). What is the significance of fair trade coffee to the economies of developing countries that produce coffee? The economies are considerably impacted by coffee production as coffee ranks as the second foremost exported commodity from developing countries (European Coffee Federation, 2006). Ensuring the small scale producers receive a fair price for the coffee they grow is only one of the initiatives of the model. Other key initiatives include pre-harvest financing, increased healthcare services, working together for a higher quality coffee, fairer business conduct, improvements in education, and technical assistance. The findings of this study provide some insights into the Fair Trade Coffee Business Model’s effect on the livelihoods of the small scale producers in developing countries through the lens of the Triple Bottom Line. The Fair Trade Coffee Business Model has increased the quality of the coffee bean produced by the small scale producers along with developing long term business relationships throughout the Fair Trade Coffee Business Model supply chain. In sum, the small scale producers reported that the Fair Trade Coffee Business Model has a positive effect on their livelihood and well-being. More specifically, they also indicated that the motivations for them to participate in the Fair Trade Coffee Business Model are receiving a better price for coffee, democratic decision making and farm training. An additional finding affirms that the Fair Trade Coffee Business Model is a sound contributor to the socio-economic stability of the small scale producers, offering a sustainable income-generating alternative market strategy.

Alternative fuels and technologies for truckload carriers can provide significant environmental and social benefits over traditional heavy duty diesel vehicles by reducing petroleum-based fuel consumption and vehicle tailpipe emissions. These alternative fuels and technologies, however, often carry a cost premium or require significant capital investment. Dedicating vehicles, equipment, and infrastructure to an alternative fuel or technology also represents a significant risk in the extremely volatile trucking business. A Triple-Bottom-Line analysis, which includes economic, social, and environmental impacts of an alternative fuel or technology will strengthen the business case by incorporating the benefits of emissions reduction. A stronger business case will promote the use of alternative fuels and technologies while mitigating the risk. This thesis proposes a method for identifying alternative fuels and technologies that provide the best Triple-Bottom-Line benefit and provides a structure for modeling the emissions of the target application, quantifies the value of emissions reduction, and constructs a Triple-Bottom-Line business case. The Triple-Bottom-Line business case proposed by this method is incremental. It presupposes an existing or planned truckload carrier business already exists and only investigates the changes which occur with implementation of an alternative fuel or technology. This method may be useful for any carrier business or any company with an extensive shipping and logistics network. A case study, which was created for large automotive manufacturer, details the Triple-Bottom-Line business case for an on-site compressed natural refueling system and vehicles.

This thesis addresses two research objectives: i).empirically develop a taxonomy based on firms strategic Corporate Sustainable Development (CSD) orientation to better understand and describe their characteristics and business differentials; and ii).develop and empirically test an integrated framework of antecedents and consequences of the strategic CSD, including pathways and contingencies. The full study involves two consecutive steps: a qualitative study using in-depth interviews with senior marketing executives/experts from eight selected organisations; and a quantitative inquiry using an online survey, with a final sample of 183 medium to large Australian companies across manufacturing, mining and utilities/energy industries. Collectively, this two-stage study yields interesting research findings that are of substantial academic and managerial value as follows: The taxonomy analysis identifies three distinct groups: Strategic Achievers, Risk Avoiders and Suspicious Observers, that represent the three levels/stages of CSD adoption from high to low. These three clusters are described by what they do, why they do it, the major barriers and performance differentials. These findings contribute to the classification scheme and may assist managers to determine current levels of CSD, identify possible business opportunities and/or decide on the strategies of CSD adoption. Through developing CSD measures and testing the relationships within the proposed framework, Innovation Capability (IC) is found to be a pathway (mediator) for firms to gain competitive advantage from Corporate Sustainable Development, whereas CSD does not impact on Business Performance directly when IC is absent. This inconsistent mediating effect of IC provides interesting new insight. In addition, CSD exhibits a positive impact on firms Member Organisation Identification, a surrogate measure of corporate reputation from the perspective of employees. As part of the second research objective, this study also conducts the first empirical testing of the Menon and Menon (1997) model, and found that Industry Reputation moderated the Enviropreneurial Marketing and Business Performance relationship. These findings provide new knowledge concerning strategic Corporate Sustainable Development (CSD) orientation as well as the underlying mechanisms, which may inform managers with viable directions for integrating corporate economic benefits with social and environmental considerations.

This diploma thesis disserts on the application of the concept of corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs). The first part of the thesis starts with the evaluation of current trends and attitudes to social responsibility, it distinguishes the CSR concept, its historical evolution, the fields, dimensions and characteristics of the concept and it discusses its application, evaluation and report. Following the use of theoretical knowledge a set of questions for the application of CSR in SMEs primary research analysis is proposed. This diploma thesis, in practical part, evaluates general opinions about CSR in SMEs, it estimates the level of perception of attitudes to demonstrations, motives, barriers and stakeholders SMEs when using CSR and it evaluates realized responsible activity MSP. Subsequently evaluates the perception of the factors influencing the CSR concept level and realized SMEs responsible activity using composite indicators. At the base of analysis results we formulate the recommendations for the support of implementation of CSR in SMEs.

Os temas desenvolvimento sustentável e sustentabilidade vem norteando inúmeras discussões e debates, tanto no meio acadêmico como empresarial, em função da importância reconhecida pela sociedade da abordagem de questões ambientais, sociais e econômicas ou, em muitos casos, avaliações que vão além destas dimensões. O setor agropecuário, incluindo a suinocultura, por fazer uso de recursos naturais, coloca o foco das pesquisas do setor na dimensão ambiental, mas uma análise integrada e interrelacionada de todas as dimensões mostra-se necessária. A necessidade de criação de uma metodologia própria, acessível e composta por indicadores de desempenho específicos, que integrem as três dimensões propostas pelo Triple Bottom Line e baseada na percepção dos produtores para avaliação da suinocultura de terminação, desencadeou a motivação para a presente pesquisa. Construíram-se indicadores de desempenho abrangendo as dimensões social, ambiental e econômica, a fim de adaptar a metodologia M.A.I.S. (Método de Avaliação de Indicadores de sustentabilidade organizacional) para a suinocultura de terminação, em sistemas integrados de produção. Visando validar a ferramenta construída, esta metodologia foi avaliada por meio de uma pesquisa survey junto a 31 propriedades familiares do município de Aratiba (RS), detentor do maior rebanho suíno do Estado do Rio Grande do Sul no ano de 2011. Através deste estudo, foi conferido ao município o status de “em equilíbrio”, apesar da identificação de indicadores classificados como “em desequilíbrio” dentro das três dimensões propostas. O método permitiu, além da classificação, a visualização dos pontos críticos identificados em cada dimensão e em cada sistema produtivo do município amostrado. A aplicação da ferramenta também apontou limitações na construção de alguns indicadores, comprometendo a eficácia e validação do método como um todo. Porém, a análise indissociada e inter-relacionada dos indicadores e das dimensões, permitiu a identificação de pontos crítico que podem nortear o embasamento estratégico de ações públicas e privadas, a fim de contribuir com o desenvolvimento do setor. / The themes sustainable development and sustainability have guided countless discussions and debates in both academic and business circles. This is a direct result of the importance placed on society´s approach to environmental, social and economic issues and, in many cases, evaluations that go beyond these dimensions. The focus of the research has been on the environmental dimension, but an integrated and interrelated analysis of all dimensions is shown to be necessary. The motivation for this research was triggered by the need to create a methodology based on producer´s perception to evaluate finishing pig systems. The methodology needed to be specific to this area, accessible and composed of performance indicators which integrate the three dimensions proposed by Triple Bottom Line. Performance indicators were established encompassing social, environmental and economic dimensions to adapt M.A.I.S. methodology (Method of Evaluation of Organizational Sustainable Indicators) to swine termination in integrated systems of production. The methodology was validated through survey research applied in 2011 to 31 family properties in the rural area of the city of Aratiba, a region with the largest concentration of swine herds in the state of Rio Grande do Sul. As a result of the study, the region was granted the status of “balanced” despite the identification of unbalanced indicators within the three proposed dimensions. In addition to the classification, the method allowed for the visualization of critical points shown inside each dimension and each productive system of the sample properties. The application tool revealed limitations in the construction of some indicators, compromising effectiveness and validation of the method as a whole. However, the undissociated and interrelated analysis of indicators and dimensions allowed for the identification of some critical points that can guide the strategic foundation of public and private actions in order to contribute to the development of the sector.

Abstract Today's society is developing towards a more conscious and dedicated attitude concerning the need for sustainable businesses. To ensure that the construction business who is responsible for massive impacts to environment and the society, the legislation demanding sustainability reporting has been passed in the EU. The purpose of this legislation is to force companies to include the environmental and social aspects of their operations and not just the economic. The purpose of this study is therefore to investigate how the construction companies in Sweden has been affected due to the legislation on sustainability reporting. The aim of this study is, through a qualitative working method, to answer which governing instruments the construction companies use in order to implement sustainability in the entire organisation on a day to day basis. The study has investigated four construction companies largely based in and around the three biggest cities in Sweden, Stockholm, Gothenburg and Malmö. The interviewees in each company has a role in which they are involved in the strategic operations towards sustainability. The aim is here for the study to answer which governing instruments has been the most influential and successful. The results of the study reveals that beyond the legislation each company has a very different approach and layout concerning the sustainability reporting. The reason for this is because each company has different guidelines through frameworks and certification standards. Depending on what they consider to be vital elements to report, the reportings differ leading to different forms of governing throughout the companies. This also shows that the most successful governing instruments differ as well. Although the study concludes that the companies have mutual governing instruments in the form of education for the employees to enhance competence. It also shows that they all use instruments impacting employee values which leads to a comprehensible understanding of the company’s visions and guidelines.

Os temas desenvolvimento sustentável e sustentabilidade vem norteando inúmeras discussões e debates, tanto no meio acadêmico como empresarial, em função da importância reconhecida pela sociedade da abordagem de questões ambientais, sociais e econômicas ou, em muitos casos, avaliações que vão além destas dimensões. O setor agropecuário, incluindo a suinocultura, por fazer uso de recursos naturais, coloca o foco das pesquisas do setor na dimensão ambiental, mas uma análise integrada e interrelacionada de todas as dimensões mostra-se necessária. A necessidade de criação de uma metodologia própria, acessível e composta por indicadores de desempenho específicos, que integrem as três dimensões propostas pelo Triple Bottom Line e baseada na percepção dos produtores para avaliação da suinocultura de terminação, desencadeou a motivação para a presente pesquisa. Construíram-se indicadores de desempenho abrangendo as dimensões social, ambiental e econômica, a fim de adaptar a metodologia M.A.I.S. (Método de Avaliação de Indicadores de sustentabilidade organizacional) para a suinocultura de terminação, em sistemas integrados de produção. Visando validar a ferramenta construída, esta metodologia foi avaliada por meio de uma pesquisa survey junto a 31 propriedades familiares do município de Aratiba (RS), detentor do maior rebanho suíno do Estado do Rio Grande do Sul no ano de 2011. Através deste estudo, foi conferido ao município o status de “em equilíbrio”, apesar da identificação de indicadores classificados como “em desequilíbrio” dentro das três dimensões propostas. O método permitiu, além da classificação, a visualização dos pontos críticos identificados em cada dimensão e em cada sistema produtivo do município amostrado. A aplicação da ferramenta também apontou limitações na construção de alguns indicadores, comprometendo a eficácia e validação do método como um todo. Porém, a análise indissociada e inter-relacionada dos indicadores e das dimensões, permitiu a identificação de pontos crítico que podem nortear o embasamento estratégico de ações públicas e privadas, a fim de contribuir com o desenvolvimento do setor. / The themes sustainable development and sustainability have guided countless discussions and debates in both academic and business circles. This is a direct result of the importance placed on society´s approach to environmental, social and economic issues and, in many cases, evaluations that go beyond these dimensions. The focus of the research has been on the environmental dimension, but an integrated and interrelated analysis of all dimensions is shown to be necessary. The motivation for this research was triggered by the need to create a methodology based on producer´s perception to evaluate finishing pig systems. The methodology needed to be specific to this area, accessible and composed of performance indicators which integrate the three dimensions proposed by Triple Bottom Line. Performance indicators were established encompassing social, environmental and economic dimensions to adapt M.A.I.S. methodology (Method of Evaluation of Organizational Sustainable Indicators) to swine termination in integrated systems of production. The methodology was validated through survey research applied in 2011 to 31 family properties in the rural area of the city of Aratiba, a region with the largest concentration of swine herds in the state of Rio Grande do Sul. As a result of the study, the region was granted the status of “balanced” despite the identification of unbalanced indicators within the three proposed dimensions. In addition to the classification, the method allowed for the visualization of critical points shown inside each dimension and each productive system of the sample properties. The application tool revealed limitations in the construction of some indicators, compromising effectiveness and validation of the method as a whole. However, the undissociated and interrelated analysis of indicators and dimensions allowed for the identification of some critical points that can guide the strategic foundation of public and private actions in order to contribute to the development of the sector.

Os temas desenvolvimento sustentável e sustentabilidade vem norteando inúmeras discussões e debates, tanto no meio acadêmico como empresarial, em função da importância reconhecida pela sociedade da abordagem de questões ambientais, sociais e econômicas ou, em muitos casos, avaliações que vão além destas dimensões. O setor agropecuário, incluindo a suinocultura, por fazer uso de recursos naturais, coloca o foco das pesquisas do setor na dimensão ambiental, mas uma análise integrada e interrelacionada de todas as dimensões mostra-se necessária. A necessidade de criação de uma metodologia própria, acessível e composta por indicadores de desempenho específicos, que integrem as três dimensões propostas pelo Triple Bottom Line e baseada na percepção dos produtores para avaliação da suinocultura de terminação, desencadeou a motivação para a presente pesquisa. Construíram-se indicadores de desempenho abrangendo as dimensões social, ambiental e econômica, a fim de adaptar a metodologia M.A.I.S. (Método de Avaliação de Indicadores de sustentabilidade organizacional) para a suinocultura de terminação, em sistemas integrados de produção. Visando validar a ferramenta construída, esta metodologia foi avaliada por meio de uma pesquisa survey junto a 31 propriedades familiares do município de Aratiba (RS), detentor do maior rebanho suíno do Estado do Rio Grande do Sul no ano de 2011. Através deste estudo, foi conferido ao município o status de “em equilíbrio”, apesar da identificação de indicadores classificados como “em desequilíbrio” dentro das três dimensões propostas. O método permitiu, além da classificação, a visualização dos pontos críticos identificados em cada dimensão e em cada sistema produtivo do município amostrado. A aplicação da ferramenta também apontou limitações na construção de alguns indicadores, comprometendo a eficácia e validação do método como um todo. Porém, a análise indissociada e inter-relacionada dos indicadores e das dimensões, permitiu a identificação de pontos crítico que podem nortear o embasamento estratégico de ações públicas e privadas, a fim de contribuir com o desenvolvimento do setor. / The themes sustainable development and sustainability have guided countless discussions and debates in both academic and business circles. This is a direct result of the importance placed on society´s approach to environmental, social and economic issues and, in many cases, evaluations that go beyond these dimensions. The focus of the research has been on the environmental dimension, but an integrated and interrelated analysis of all dimensions is shown to be necessary. The motivation for this research was triggered by the need to create a methodology based on producer´s perception to evaluate finishing pig systems. The methodology needed to be specific to this area, accessible and composed of performance indicators which integrate the three dimensions proposed by Triple Bottom Line. Performance indicators were established encompassing social, environmental and economic dimensions to adapt M.A.I.S. methodology (Method of Evaluation of Organizational Sustainable Indicators) to swine termination in integrated systems of production. The methodology was validated through survey research applied in 2011 to 31 family properties in the rural area of the city of Aratiba, a region with the largest concentration of swine herds in the state of Rio Grande do Sul. As a result of the study, the region was granted the status of “balanced” despite the identification of unbalanced indicators within the three proposed dimensions. In addition to the classification, the method allowed for the visualization of critical points shown inside each dimension and each productive system of the sample properties. The application tool revealed limitations in the construction of some indicators, compromising effectiveness and validation of the method as a whole. However, the undissociated and interrelated analysis of indicators and dimensions allowed for the identification of some critical points that can guide the strategic foundation of public and private actions in order to contribute to the development of the sector.

Residential and commercial buildings account for almost 40 % of total U.S. energy consumption and U.S. carbon dioxide emissions (Pew Center, 2009). Nearly all of the greenhouse gas (GHG) emissions from the residential and commercial sectors can be attributed to energy use in buildings, making high performance energy efficient buildings central to addressing diminishing resources and transitioning to a green economy. However, energy efficiency in buildings receives inadequate attention because first least cost decision-making as opposed to life cycle cost analysis (Romm, 1999). When life cycle analysis is used, it typically captures only the ‘hard’ financial cost benefits of operational energy and maintenance savings, but rarely includes environmental capital or human capital savings. This thesis proposes an empirical approach to triple bottom line calculations that integrates the economic, environmental and human cost benefits to accelerate investments in high performance building technologies. The development of a new methodology for capital expenditures in investments in the built environment can provide compelling arguments for decision makers and encourage the widespread adoption of high performance building technologies. In the first bottom line, this research quantifies the ‘financial’ or capital costs and benefits of high performance building investments, by broadening the category of associated benefits beyond energy savings from an investment (Birkenfeld et al., 2011). Traditionally, building investment decisions are made using a value engineering approach, which is driven by the agenda of cost reduction rather than valuing the benefit of different alternatives. Using net present value (NPV) and return on investment (ROI) indices, well-known in financial practices, the first bottom line calculation in this thesis moves away from a ‘first least cost’ to a life cycle approach to account for multiple non-energy financial benefits that can directly be quantified for the building decision maker. To advance a second bottom line that can be translated into Corporate Sustainability Reporting, the thesis provides a methodology for capturing the environmental benefits of reducing electricity demand related to carbon, air quality and water resources. These calculations are based on three levels of information - electricity fuel sources and power plant quality, the respective air pollution and water consumption consequences, and emerging valuation incentives for pollution reduction. The methodology focuses on critical greenhouse gases CO2, CH4; SOx, NOx, as well as particulates and water use, for three global scenarios – an emerging economy such as India, a country with mid-level sustainability goals such as the US, and a leading economy with low carbon growth goals such as the EU - in order to represent the range of environmental impacts of electric energy use. The capital saved by avoiding the environmental impacts of electricity use based on fuel source and mix can thus be added to each kilowatt-hour of electricity saved in a second bottom line calculation. To advance the third bottom line, this thesis engages a methodology for measuring and quantifying human benefits from building investments based on ongoing development of CMU CBPD's BIDS toolkit. The methodology is built on the field and laboratory research findings that link high performance building design decisions to human health and individual and organizational productivity. This thesis advances an approach to handling the third bottom line calculations, including an approach to establishing baselines, applying a broad base of laboratory and field findings. Given first cost data from vendors, first bottom line simple paybacks for 12 energy retrofit measures ranges from 2-20 years - with energy and facility management savings. When the environmental benefits are included, simple paybacks were accelerated to 1.5-18 years. Most strikingly, when human benefits are included - from reduced headaches and absenteeism to improved task performance or productivity - paybacks for investments in energy efficiency in US offices are often less than 1 year. To support the validity and reliability of results, both quantitative and qualitative methods were used to validate how Triple Bottom Line (TBL) cost benefits might impact and shift decision-making patterns from a least-first-cost approach to an approach that includes TBL information. Field testing of the potential influence on decision makers to move beyond first-cost decision-making to support investments in high performance, energy efficient technologies revealed the positive impact of Triple Bottom Line accounting for decision makers (p<0.05). The introduction of triple bottom line accounting for decision-makers in the built environment may be the most critical catalyst for investments in building energy improvements.