Reporting of sustainability has gained an increasing importance over the past years and companies have begun to take greater responsibility for society. One major reason why sustainability has been recognized is because of the increased climate change in the world. The airline industry, which is seen as an important part of today's tourism, have had a major impact on the social, economic and natural surroundings, which is an contributing factor to today's climate change and air pollution. Airlines can be divided into two categories, low-cost airlines and traditional airlines. These two airlines separates each other by their business ideas and strategies, where low-cost airlines target price-sensitive travelers while traditional airlines are known to have a larger price advantage over the low-cost airlines. Different strategies can lead to separation of the sustainability reports, as companies work in different ways, which has consequences for how they report their sustainability. This is a problem as companies take different social responsibilities. The purpose of this study is to describe and analyze how sustainability reporting differs between airlines that use different business strategies, by comparing two low-cost airlines with two traditional airlines. The authors first examined already existing theory that has been collected and compared to the companies' sustainability reports. The conclusions of this study have shown big differences between low-cost airlines and traditional airlines reporting of sustainability. An important reason for this is based on the airlines' strategies, where the low-cost airlines apply a low-cost strategy and try to gain competitive advantages by having the industry's lowest costs, while the traditional airlines have a strategy to make the flight as comfortable as possible for the travelers, where high quality and service is important priorities for creating customer satisfaction. The different strategies between the airlines mean that they prioritize different things, which are reflected in their sustainability reports. All airlines have shown clear initiatives to achieve a more sustainable world, but in this study, the traditional airlines have always done a little extra in all the three perspectives.

To decrease the ecological footprint, humans either have to adjust their lifestyles, or the large scale industries must take corporate social responsibility. This study is based on the well-developed field of energy efficiency in industries by applying technology and organizational-focused proposals. The proposals are based on three different aspects, the economic, the environmental, and the social. These three aspects combined are called the triple bottom line perspective. An original case of the study objects energy balance was determined to develop the conclusions, with the simulation program IDA ICE. The study object was GKN ePowertrain, located in Köping. Energy efficiency cases were simulated in IDA ICE to observe the change in the energy balance. The cases and interviews of the employees were the foundation of the discussion where the improvements were critically reviewed from the triple bottom line perspective. The result shown that the temperature was too high for working conditions, the ventilation system consumes a large quantity of energy, and the internal flow of information is insufficient. In conclusion, GKN ePowertrain would increase their overall value by investing in a cooling system and more efficient heat exchangers for their ventilation system. These investments would notably increase their short term value of environmental sustainability and the social aspect. Furthermore, their economic value would increase in the long term. The cooling system would improve the working environment, and a new ventilation system would increase the heat recovery and decrease the energy consumed, even more than the consumption of the cooling system. Finally, GKN should also be more distinct in their information to the employees in the building regarding energy aims and their working environment, to have a positive gain of value in all the fields.

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.

[pt] A gestão de riscos inerente à cadeia de suprimentos de uma empresa tornou-se um direcionador decisivo para o crescimento da mesma, sendo assim um diferencial competitivo. A literatura sobre gerenciamento de risco é diversa; no entanto, pouco a respeito dos riscos sociais em que a cadeia de suprimentos de uma empresa pode estar envolvida, foi estudado. O presente estudo fundamenta-se, portanto, inicialmente, em uma revisão sistemática da literatura para identificação de riscos sociais presentes nas cadeias de suprimentos de uma empresa, nas consequências que estes podem gerar para a empresa focal e, nos stakeholders envolvidos neste processo. A partir da amostra de 43 documentos resultantes da revisão sistemática da literatura, dos 24 riscos sociais encontrados e das 13 consequências que estes riscos podem gerar para a empresa, é apresentado um fluxograma para auxiliar acadêmicos e organizações na gestão de riscos sociais. Posteriormente, é proposto um estudo de caso com uma empresa brasileira de cosméticos com o intuito de verificar a relação das variáveis identificadas na literatura com a realidade organizacional. Constatou-se que 11 dos 24 riscos sociais advindos da etapa de revisão não são observados pela empresa estudada e, dentre as consequências, as mais citadas relacionam-se a reputação da empresa, risco de paradas operacionais e reinvindicações individuais ou de ação coletiva. A partir do estudo de caso, foi possível complementar os estudos acadêmicos existentes e sugerir um modelo capaz de ser utilizado como base em organizações, com relação a riscos sociais em suas cadeias de suprimentos. / [en] The risk management inherent in the supply chain of a company has become a decisive driver for its growth, thus being a competitive advantage. The literature on risk management is diverse; however, little about the social risks in which the supply chain of a company may be involved has been studied. The present study is based initially on a systematic literature review to identify social risks present in the supply chains of a company, the consequences that these can generate for the focal company and the stakeholders involved in this process. From the sample of 43 documents resulting from the systematic literature review, the 24 social risks found and the 13 consequences that these risks can generate for the company, a framework is presented to assist academics and organizations in managing social risks. Subsequently, a case study with a Brazilian Cosmetics company is proposed with the purpose of verifying the relationship of the variables identified in the literature with the organizational reality. It was verified that 11 of the 24 social risks arising from the review stage are not observed by the company studied and, among the consequences, the most cited ones are related to the reputation of the company, risk of operational stops and individual claims or collective action. From the case study, it was possible to complement the existing academic studies and to suggest a model capable of being used as a basis in organizations with respect to social risks in their supply chains.

Bakgrund och Problemdiskussion: Eftersom att medvetenheten hos intressenter har ökat, har det konstaterats att den klassiska finansiella informationen är otillräcklig. Av samma skäl har fler och fler riktlinjer, ramar för förberedelse samt publicering av icke finansiell information tillkommit de senaste åren. Den icke finansiella informationen är tillgänglig för att öka företagens ansvar och öppenhet mot sina intressenter. Syfte och frågeställning: Syftet med studien har varit att undersöka hur hållbarhetsrapporter i nio företag i Sverige skiljer sig åt i utformning och innehåll. Vidare avsåg vi att identifiera orsaker till skillnader och likheter utifrån standardiserade ramverk, intressentteori samt lagkrav. De hållbarhetsrapporter som har studerats har publicerats av företag som är verksamma inom byggbranschen, finansbranschen samt revisionsbranschen. Teoretisk referensram: Analysen av denna studie bygger på den teoretiska referensram som omfattats av hållbarhetens utformning och fullständighet, lagkrav gällande hållbarhets-redovisning, Triple Bottom Line, Global Reporting Initiative samt intressentteorin. Metod: För att svara på studiens frågeställningar valde vi att analysera nio hållbarhetsrapporter med hjälp av en kvalitativ innehållsanalys. Den kvalitativa innehållsanalysen användes eftersom vi hade avsikten att på ett djupare plan undersöka skillnader och likheter i rapporternas utformning och innehåll. Vidare ville vi få en djupare kunskap kring orsakerna till rapporternas likheter och skillnader. Empiri och slutsats: Studiens resultat visade att det exiterar både likheter och skillnader i hållbarhetsrapporterna i förhållande till miljömässiga, sociala samt ekonomiska aspekter. Skillnaderna och likheterna förklaras med hjälp av intressentteorin, Global Reporting Initiatives, lagkravet och branschtillhörigheten. Företagen har en stor valfrihet gällande utformning av hållbarhetsrapporten, hållbarhetsrapportens innehåll samt val av ramverk, detta leder till stor variation av hållbarhetsrapportens innehåll vilket resulterar i att jämförbarheten blir komplex. / Background and problem discussion: It has been shown that the classical financial information is insufficient due to the increased awareness amongst stakeholders. For the same reason, in recent years, more and more frameworks and guidelines has been placed for the preparation of non-financial information to increase corporate responsibility and openness towards stakeholders. Purpose and question: The purpose of this study was to analyze sustainability reports of nine different companies in Sweden and how the reports differ in structure and content. Furthermore, we intended to identify the differences and similarities by comparing them based on standardized frameworks, stakeholder theory and legal requirements. The companies that has been reviewed are active within the construction industry, finance industry and the auditing industry. Theoretical reference frame: The analysis of the study is based on the theoretical reference framework that covers the structure and completeness, sustainability report`s legal requirements, Triple Bottom Line, voluntary frameworks and guidelines as well as stakeholder theory. Method: In order to answer the research questions, we have chosen to analyze nine sustainability reports using a qualitative content-analysis. The reason why this study is done with a qualitative content-analysis is to identify the underlying causes for the differences and similarities between the sustainability reports. Empirical and conclusion: The research concluded that there are both differences and similarities between the different sustainability reports in relation to the environment, social and economical aspects. The differences are explained through the stakeholder theory and their industrial affiliations. The similarities exist due to the fact that GRI has been a commonly used framework amongst the companies studied.

Bakgrund/problem: Företag blir alltmer utsatta av tryck från intressenter att de ska agera hållbart vid inköp och därmed ökar kraven på att leverantörer ska följa företags code of conduct. Code of conduct är företagets formulering av strategiska risker som ska undvikas. Strategiska risker är beroende av företagets affärsstrategi och intressenter.  Företag måste övervaka att code of conduct följs av leverantörer, annars utsätts företag för risken att deras rykte och värdeskapande förmåga försämras. Inköpsprocessens olika steg är sammankopplade och beroende av beslut som tagits i tidigare steg.   Syfte: Vårt syfte var att utvärdera hur Andritz hanterar strategiska risker i deras inköpsprocess gentemot deras leverantörer samt ge förslag på hur Andritz kan förbättra hanteringen av strategiska risker i inköpsprocessen.   Metod: Vår forskningsansats var en fallstudie med utvärderingsdesign. Insamling av material har samlats in genom företagsdokument och intervjuer utifrån målstyrt urval.   Resultat/Slutsats: Andritz hanterar de ekonomiska riskerna; kvalitet och pris. Det finns förbättringar som Andritz kan göra med sociala och miljörisker. Andritz har tillskillnad från kvalitet och pris, inte specificerat vad de vill få ut av leverantören med arbetsmiljö, arbetssäkerhet, avfall och utsläpp. Andritz behöver tydligt specificera vad de vill få ut av leverantörer samt skapa rutiner för hur kontroller ska genomföras. / Background / problem: Companies have experienced an increased pressure from stakeholders to act more sustainable in their purchasing and therefor costumer demands of supplier compliance of code of conduct have increased. Code of conduct is a way for companies to manage strategic risks, which depends on the business strategy and stakeholders. Companies must monitor supplier’s compliance of code of conduct; otherwise the company will be exposed to the risk of reputational damage and decreased value creation. The different steps in the purchasing process are connected and dependent on decisions that have been made in the previously steps Purpose: Our purpose was to evaluate how Andritz manage strategic risks in purchasing process in relationship to their suppliers, in order to bring suggestions of improvements that Andritz can make to improve the strategic risk management in the purchasing process. Method: Our research approach is an evaluation case study. Collection of data has been collected through business documents and interviews based on target-oriented selection. Results / Conclusion: Our conclusion is that Andritz manage their economic risks as quality and low cost, but improvement can be made when it comes to social and environment risks. Andritz have not specified what they want from the suppliers when it comes to work safety, waste and emission and working environment, and because of the lack of clear social and environmental terms, Andritz have to create specifications of what they want of the supplier’s and also create routines of how controls will be carried out.

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.

Bakgrund och problem: Fenomenet fast fashion erbjuder inte minst mode med låg prisbild för den stora massan samt nyheter varje vecka, utan bidrar även till massproduktion och masskonsumtion. Miljömässig skada sker under alla steg av en mode- och textil försörjningskedja, där expansionen av både produktion och konsumtion bidrar till ökad miljöpåverkan. I linje med den miljömässiga problematiken går det även att ifrågasätta det sociala ansvaret i form av billig produktion i utvecklingsländer. Hållbarhetsarbetet hos företag grundas alltsomoftast i en CSR-strategi med utgångspunkt i Triple Bottom Line där sociala-, ekonomiska- och miljömässiga aspekter agerar som grundpelare. Dubbla budskap uppstår när ett fast fashion-företag påstår sig vara ett hållbart företag eller arbeta med hållbarhetsfrågor när de samtidigt bidrar och uppmanar konsumenter till att konsumera mer. I och med den rådande “klimat-eran” har CSR i många fall omvandlats till ett marknadsföringsverktyg som syftar till att förbättra företagets varumärkesbild istället för att användas till dess faktiska syfte. Grön marknadsföring används för att differentiera sig på marknaden, och då “grönt” säljer, skapas utrymme för företagen att så kallat “tvätta sina produkter gröna”, även kallat greenwashing. Syfte: Studiens syfte är att jämföra hållbarhetsrapportering och hållbarhetsarbete hos fyra svenska fast fashion-företag, samt undersöka i vilken utsträckning eventuell greenwashing kan förekomma i samband med CSR-arbetet. Avsikten är att öka förståelsen för fast fashion som princip i relation till hållbarhetsarbetet samt bidra med ett nytänkande perspektiv och uppmana till ett mer kritiskt förhållningssätt gällande hållbarhetsarbete och klädkonsumtion. Metod: Studien bygger på en kvalitativ innehållsanalys där hållbarhetsrapporter har studerats hos fyra svenska fast fashion-företag rörande åren 2012, 2015 och 2018. Datainsamlingen har utgått ifrån teman och frågeställningar som har sin förankring i den teoretiska referensramen. Resultat och slutsats: Samtliga av de studerade företagen hållbarhetsrapporterar på olika vis och i olika utsträckning men innehållet är likartat. Samtidigt appliceras de tre grundpelarna i olika grad och tar olika stor plats i respektive företag. Utifrån studiens resultat kan det konstateras att greenwashing förekommer i hållbarhetsrapporteringen, däremot går det inte att säkerställa huruvida företagen i sin helhet kan klassas som greenwashing-företag. Vidare krävs det att fast fashion-företag har ett mer kritiskt förhållningssätt till hur affärsmodellen som sådan uppmanar till massproduktion, och vidare masskonsumtion, oavsett om klädesplagget är märkt med en grön etikett. / Background: The phenomena of fast fashion provides, not least, cheap fashion for everyone with news every week, but contributes to mass production as well as mass consumption. Every step of the fashion- and textile supply chain causes damage to the environment, where the expansion of both production and consumption contributes to increased impact on the environment. In accordance with environmental problems one can question the social responsibility in terms of cheap production in developing countries. The work of sustainability is oftentimes based on a CSR strategy with focus on the Triple Bottom Line, where social-, economical- and environmental aspects act as keystones. It occurs a double message when a fast fashion company claims to be a sustainable company or work with sustainability questions, when they at the same time contributes and urges consumers to consume even more. Due to the current “climate era”, CSR has in many cases turned into a marketing tool aimed to enhance the brand image of the company, instead of being used for its actual purpose. Green marketing is being used in order for the company to differentiate itself on the market, since “green” sells it creates an opportunity for companies to “wash their products green”, also known as greenwashing. Aim: The aim of the study is to compare the reporting and work of sustainability among four Swedish fast fashion companies, and investigate to what extent greenwashing may occur in connection with CSR. The intention is to increase the understanding for the principle of fast fashion in relation to sustainability as well as contribute with a critical rethinking perspective regarding the work of sustainability and consumption of fashion. Methodology: The study is based on a qualitative content analysis where sustainability reports from four Swedish fast fashion companies have been studied, regarding the years of 2012, 2015 and 2018. The data collection derives from themes and questions which are anchored from the theoretical framework. The following essay is written in Swedish. Findings and conclusion: All of the studied companies report their sustainability in different ways and extent but with similar content. The three keystones are at the same time applied in varied degrees and takes place in a varied extent among the companies. The result shows that greenwashing occurs in the reports, however it can’t be stated whether the companies can be classified as greenwashing-firms or not. Furthermore, fast fashion companies need to have a more critical approach towards the business model as such, which urges to mass production and mass consumption regardless if the garment is marked with a green label.

Bakgrund och problemdiskussion: Globala utmaningar och förändrade förutsättningar har bidragit till att hållbarhetsbegreppet har fått en större betydelse och genomslag i samhällsdebatten, vilket har medfört att fler verksamheter inkluderar hållbarhet i arbete. En följd av förändringarna som orsakats av uttömning av naturresurser, klimatförändringar och en ojämlikhet i världen, är att företag tvingats till att utforma och betrakta nya styrmetoder för att fortsätta vara konkurrenskraftiga. Således har hållbarhetsbegreppet integrerats i företagens verksamhetsstyrning allt mer, både med syftet att skapa värde för intressenter, men även för samhället i stort. Begreppet hållbarhet är komplext, vilket medför utmaningar när hållbarhet ska integreras i verksamheter. En utmaning som belyses är balansen mellan hållbarhetsdimensionerna samt hur dessa ska integreras i verksamhetsstyrningen genom att använda hållbarhetsmål. Tidigare forskning har inte belyst hur hållbarhet integreras i verksamhetsstyrningen genom användandet av hållbarhetsmål, därav ämnar denna studie att undersöka detta. Syfte: Syftet med denna studie är att skapa förståelse för hur hållbarhet integreras i verksamhetsstyrning genom att analysera hur stora svenska företag praktiskt upprättar och följer upp mål för att styra mot hållbarhet. Metod: Denna studie är av kvalitativ karaktär och tillämpar en abduktiv ansats. Datainsamlingen har skett genom en intervjustudie där nio svenska företag harintervjuats utifrån en semistrukturerad intervjuform. Data har även samlats in genom att information inhämtats från de medverkande företagens årsredovisningar, hållbarhetsredovisningar samt hemsidor. Studiens urval har baserats på Sustainable brand index officiella rapport. Slutsats: Denna studie studie visar hur processen kring integrering av hållbarhet i verksamhetsstyrningen med hjälp av hållbarhetsmål och mått kan gå till. Inom processen identifierades sex steg, vilka är förankrade inom processen för hållbarhetsmål, vilka var identifiera hållbarhetsområden, skapa ägandeskap, fastställa ambitionsnivå, fastställa hållbarhetsmål och utarbeta plan, följa upp, förbättra och utveckla arbetet. Vidare har denna studie bidragit med nya implikationer gällande utmaningar i integreringen av hållbarhet i verksamhetsstyrningen, vilka avser datatillgång, tid och en ny insikt kring den praktiska utmaningen med att finna en balans mellan hållbarhetsdimensionerna, då den ekonomiska aspekten hanteras separat. / Background and problem: Global challenges and changing conditions have contributed to the concept of sustainability gaining greater significance and impact in the public debate, which has meant that more activities include sustainability at work. As a result of the changes caused by the depletion of natural resources, climate change and inequality in the world, companies have been forced to design and consider new business management tools in order to remain competitive. Thus, the concept of sustainability has been increasingly integrated into companies' operational management, both with the aim of creating value for stakeholders, but also for society as a whole. The concept of sustainability is complex, which poses challenges when sustainability is to be integrated into businesses. A challenge that is highlighted is the balance between the sustainability dimensions and how these are to be integrated into business management by using sustainability goals. Previous research has not previously shed light on howsustainability is integrated into business management through the use of sustainability goals, hence this study intends to investigate this. Purpose: The purpose of this study is to create an understanding of how sustainability is integrated into business management by analyzing how large Swedish companies practically establish and follow up goals to steer towards sustainability. Method: This study is based on qualitative research and applies an abductive approach. The data collection took place through an interview study where nine Swedish companies were interviewed based on a semi-structured form of interview. Data has also been collected by gathering information from the participating companies' annual reports, sustainability reports and websites. The study selection was based on the Sustainable brand index official report. Conclusions: This study shows how the process of integrating sustainability into business management with the help of sustainability goals and measures can take place. Within this process, six steps were identified, which are anchored in the process for sustainability goals, which were to identify areas of sustainability, create ownership, determine the level of ambition, set sustainability goals and prepare plans, follow up, improve and develop the work. Furthermore, this study has contributed with new implications regarding challenges in the integration of sustainability in business management, which relate to data availability, time and a new insight into the practical challenge of finding a balance between the sustainability dimensions, when the economic aspect is handled separately.

Det är centralt för textilföretag idag att implementera hållbarhet i deras strategier och affärsmodell, ett organisatoriskt dokument som syftar till att redovisa ett företags hållbarhetsarbete gentemot deras intressenter är hållbarhetsredovisningar. FNs 17 globala mål (Agenda 2030) tillgodoser företag världen över med riktlinjer och fokusområden inom hållbar utveckling. Agenda 2030 har blivit ett verktyg som används i samband med hållbarhetsredovisning. Studien syftar till att undersöka svenska textilföretags hållbarhetsarbete kopplat till Agenda 2030 för att ge en ökad förståelse för hur textilföretag arbetar med Agenda 2030 målen med utgångspunkt i det traditionella ramverket triple bottom line i relation till det moderna ramverket regenerativ hållbarhet. Studien ligger till grund för vidare forskning kring huruvida FNs globala mål behöver uppdateras för att bli ett verktyg för att uppnå regenerativ hållbarhet. Metod: Studien har en kvalitativ forskningsmetod baserad på dokumentstudie och semistrukturerade intervjuer med ett målstyrt urval. Urvalsprocessen har utgångspunkt i att kartlägga svenska företag som är verksamma inom textilbranschen och arbetar med hållbarhet. I samband med att det empiriska materialet samlades in pågick analysarbete kontinuerligt där det identifierades fem kategorier som syftar till att kartlägga empirin och ligga till grund för en djupgående analys. Teoretiskt Perspektiv: Studien utgår från två teoretiska ramverk, triple bottom line vilket bygger på de tre tre dimensionerna av hållbarhet social, miljömässig och ekonomisk. Följt av regenerativ hållbarhet vilket adderar ett nytt synsätt på hållbarhetsarbetet baserat på återställa, bevara och förbättra. En kort presentation av hur de teoretiska ramverken relaterar till varandra presenteras initialt. Resultat/Analys & Slutsatser: Studien baseras på 12 svenska textilföretag, där majoriteten arbetar med Agenda 2030 samt hållbarhetsredovisar. Fem kategorier identifierades; samarbeten, transparens, produkt, cirkularitet och prioriteringar i empiri och analys. Dessa användes för att kartlägga vilka av Agenda 2030 målen som prioriteras inom textilbranschen och hur det avspeglar sig i textilföretags hållbarhetsarbete, samt om det finns ett samband mellan textilföretags hållbarhetsarbete med Agenda 2030 och regenerativ hållbarhet. Baserat på studien prioriteras främst mål 8, 12, 13 och 17 inom textilbranschen. I slutsats skiljer sig hållbarhetsarbetet med målen åt på olika textilföretag beroende på hur dem prioriterar målen samt arbetar med hållbarhet och huruvida företaget kopplar Agenda 2030 till sina interna mål. Det finns både ett indirekt och direkt samband med regenerativ hållbarhet kopplat till Agenda 2030 beroende på hur textilföretagens hållbarhetsarbete och hållbarhetsredovisningar är utformade. / Today it is crucial for textile companies to implement sustainability in their strategies and overall business model, sustainability reports are an organizational document that aims to mediate a company's sustainability work to its different stakeholders. The UN's 17 Global Goals (Agenda 2030) provide companies worldwide with guidelines and focus areas on sustainable development. Agenda 2030 has become a tool used in connection with sustainability reporting. The study examines Swedish textile companies' sustainability work linked to Agenda 2030 to provide an increased understanding of how textile companies implement the UN’s 17 Global Goals. Based on the traditional triple bottom line framework in relation to the modern regenerative sustainability framework. The study forms the basis for further research on whether Agenda 2030 needs to be updated to become a tool for achieving regenerative sustainability. Methodology: The study applies a qualitative research method with a document study and semi-structured interviews based on a goal-oriented sampling. The sampling process is based on Swedish companies within the textile industry that prioritize sustainability. The empirical material was collected and analyzed continuously, five categories were identified which aim to form the base for an in-depth analysis, discussion, and lastly conclusion. Theoretical Perspective: The study is based on two theoretical frameworks, triple bottom line which includes the three dimensions of sustainability; social, environmental, and economic. Followed by regenerative sustainability, which provides a new perspective on sustainability based on restoring, preserving, and improving. A short presentation on how the two frameworks relate to each other is presented. Empirical analysis and Conclusion: The study is based on 12 Swedish textile companies, where the majority work with Agenda 2030 and sustainability reporting. Five categories were identified during the empirical analysis; collaborations, transparency, product, circularity, and priorities. The five categories were used in order to conclude which of the UN’s 17 Global Goals are prioritized within the textile industry and how it is implemented in companies' sustainability work. Also regarding whether there is a linkage between textile companies' sustainability work, implementation of Agenda 2030, and regenerative sustainability. In conclusion, the most prioritized of the UN’s Global Goals within the textile industry are; 8, 12, 13, and 17. Sustainability work in linkage with Agenda 2030 differs depending on how the specific textile company chooses to prioritize the goals, on their sustainability strategies, and whether they connect Agenda 2030 directly to their internal objectives. There is both a direct and indirect correlation between regenerative sustainability and Agenda 2030, depending on the specific textile companies' sustainability work and reporting structure, strategy, and objectives.