The Tropics continue to provide the most biologically diverse and carbon rich forest in the world, but they are being lost at alarming rates. To meet the global climate change targets and the UN sustainable development goals, financing is urgently needed to speed up and increase tropical forest restoration. The aim of this thesis is to show that sustainable timber and non-timber forest products offer are a viable vehicle for investment in tropical forest restoration and to identify the needed incentives and tools to enable sustainable investment.   There is a lack of research on the integration between business model design and sustainability generally and an absence of business models for tropical forest restoration. Very little research if any, has been undertaken to link the two and evaluate the feasibility of applying business models on tropical forest restoration, especially with regard to its potential as an interesting investment option. This thesis gives a background about tropical forest restorations, sustainable investment, presents three tropical reforestation projects and a conceptual framework. The conceptual framework will be used to evaluate the potential for business model application to finance restoration and enable sustainable investments.   Using a business model for tropical forest restoration projects, which in most cases are not defined as businesses, is an innovative approach and an agent of needed radical change. A business model is a crucial strategic management tool to enable success of tropical forest restorations. The core logic of the business model can offer equitable customer value and the fulfillment of new types of needs. Merging economic development and forest restoration is a powerful tool for innovation. The critical variables for financing are management, monitoring, operational efficiency, political incentives and regulations, stakeholder involvement, community benefits, transparency and information communication technology.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-06-21T15:07:12Z No. of bitstreams: 1 Mauricio Gayubas.pdf: 4547233 bytes, checksum: 9a10b3048bfb27a539b8a17481b2b509 (MD5) / Made available in DSpace on 2016-06-21T15:07:12Z (GMT). No. of bitstreams: 1 Mauricio Gayubas.pdf: 4547233 bytes, checksum: 9a10b3048bfb27a539b8a17481b2b509 (MD5) Previous issue date: 2016-03-04 / Remanufacturing auto parts is an important activity from the point of view of the triple bottom line (economic, social and environmental) because its components can be reuse and not only has to be sending to be recycled. This case study sought to identify the members of the distribution channel (remanufacturer, distributor and fleet owners) how they influence the willingness to pay in a B2B relation. In addition, regarding all members influences the other members of this distribution channel in making production, distribution and application decisions of alternators and starter motors remanufactured applied in urban and intercity buses. Studyinglocal governmental regulations in Brazil, it was not identified obligation regarding producers to collect alternators and starter motors at the end of their life cycle. This situation would help the manufacturer to develop a more efficient reverse logistics strategy, with higher product volume of remanufactured production and increased activity in volume within the factory and thus invest the market in a vision at the triple bottom line point of view, as well as a better vision of the product by environmentally sustainable point. The remanufacturer produce their products identifying this activity as a business opportunity in the same way that the product is distributed wholesale with the same vision for the distributor and applied in bus fleets as a more expensive product that the reconditioned or repaired in maintenance shops. However, this price is offseted by the benefit cost of quality of the remanufactured products. Despite efforts by the trade associations and remanufacturers, albeit timidly, the information from the point of view that remanufacturing is an environmentally and socially sustainable activity. Customers in the B2B relationship does not identify the remanufacturing activity in this way, leaving an opportunity for the remanufacturer to manifest and develop information tools for green marketing information regarding the pillars of sustainability, bringing the remanufacturer a competitive advantage in environmental awareness among the members of the distribution channel, as well as greater awareness in society. It is an opportunity to promote environmentally sustainable pillar vision for the fleet owners and society as a curriculum in the development of environmental awareness for future generations. / A remanufatura de autopeças é uma atividade importante do ponto de vista das dimensões da sustentabilidade (econômico, social e ambiental) por reutilizar os componentes de um produto com defeito e não somente enviar esse mesmo produto para reciclagem, assim, este estudo de caso buscou identificar nos membros do canal de distribuição (fabricante remanufaturador, distribuidor de autopeças e frotista) a relação B2B que um membro influencia o outro membro desse canal de distribuição na tomada de decisão de produção, distribuição e aplicação dos alternadores e motores de partida veiculares remanufaturados aplicados em ônibus urbanos e rodoviários. Mesmo com as diretrizes mundiais e as leis locais, no Brasil não foi identificada a obrigatoriedade do recolhimento dos alternadores e motores de partida no final do ciclo de vida, o que contribuiria para o fabricante poder desenvolver uma estratégia de logística reversa mais eficiente, com maiores volumes de produtos e maior atividade em volumes dentro da fábrica e assim, investir perante o mercado uma visão do produto pelo ponto de vista ambientalmente sustentável. O fabricante remanufatura os seus produtos identificando essa atividade como uma oportunidade de negócio, da mesma forma que o produto é distribuído no atacado com essa mesma visão pelo distribuidor e aplicado nas frotas de ônibus como um produto mais caro que o recondicionado ou consertado nas oficinas de manutenção dentro das suas próprias garagens. Porém, esse preço é compensado pelo custo benefício da qualidade em que é produzido. Mesmo com esforços por parte das entidades de classe e dos fabricantes, para informar do ponto de vista de que a remanufatura é uma atividade ambientalmente e socialmente sustentáveis, os clientes dessa relação B2B não identificam a atividade de remanufatura dessa maneira, deixando uma excelente oportunidade para o fabricante se manifestar e desenvolver ferramentas de divulgação pelo marketing verde sobre a informação das dimensões da sustentabilidade, trazendo para o remanufaturador uma vantagem competitiva sobre a consciência ambiental junto aos membros da cadeia de distribuição, como também maior conscientização junto à sociedade. É a oportunidade de fomentar a visão da dimensão ambientalmente sustentável para os frotistas e para a sociedade como currículo no desenvolvimento da conscientização ambiental.

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Tourism is something that today is very common for most parts of the world. Tourism effects is a phenomenon that focuses on the effects of tourism which can affect destinations and residents in different ways. The most common are social, cultural, environmental and economic impacts. The purpose of this bachelor thesis has been to explore if there are any tourism effects and if so, what are they and in what ways can they affect a small rural area as a destination and the effect on the residents. For this purpose we have used an area called Glasriket in Sweden as an example. This study has used both qualitative and quantitative data with a deductive approach. After conducting our research, we then composed a questionnaire. The questionnaire was shared on our personal Facebook pages and also sent out through email to businesses, organizations and municipalities in Glasriket. In total, the empirical data was collected from 74 respondents. The results of the study showed that tourism is often perceived as positive. The positive effects of tourism outweigh the negative. It is clear that tourism has impacts on destinations in rural areas and not only on major cities or coastal areas. One conclusion is that yes, there are effects caused by tourism in Glasriket. There are several environmental, social, cultural and economic impacts in this area. It can also be concluded that tourism affects people and destinations in different ways and the ways the effects are perceived by residents might vary depending on factors such as cultural background, economic status and personal opinions.

The theme of my thesis is looking into phenomenon of social enterpreneurship in relation to associations. My aim was to determine how associations devote social businesses in the Czech Republic. The theoretical section is mainly used to understand the basic concepts and related to social enterpreneurship. Based on research, my aim was to find the ideal conception of social enterprise for the Czech environment. The empirical section presents examples of good practise through specific associatins and their business. I verify the ideal conception of social enterprise through associations and I am interested in whether that social business could obtain additional funding to associations. The escalation of my thesis are recommendations for associations on how to become a successful social entreprise.

The Kaplan and Norton’s (1992) Balanced Scorecard model was designed for Western countries that operate within a capitalist system. African countries differ from Western developed countries in respect of aspects such as their infrastructure, markets and customers, sources of capital, government interventions, literacy levels, and socio-cultural frameworks. Thus, the original Balanced Scorecard model cannot be reconciled fully with an African environment that is more humanist, community-based and socialist in nature. Hence, the study set out to establish whether or not a different understanding or new perspectives on the Balanced Scorecard model were needed and could be conceptualised and developed specifically for organisations in Africa. A structured questionnaire was used for the primary data collection. Exploratory factor analysis and correlation analysis, using SPSS Version 16.0, were employed to identify the four significantly intercorrelated perspectives of the African Balanced Scorecard model which is proposed in this study: (1) the relationships and culture perspective, which looks at an organisation’s continued stakeholder dialogue and relationships; (2) the stakeholder perspective, which looks at the recognition of contributions by individual stakeholders; (3) the value creation perspective, which considers maximum economy, efficiency and effectiveness when creating organisational wealth, and (4) the corporate conscience (resource allocation) perspective, which looks at the equitable allocation of organisational wealth to all stakeholders, especially those that are usually disregarded, such as local communities and the natural environment. The results of the study will facilitate the review and design of better corporate planning and performance measurement systems, the review and design of government and industrial policies and regulations, management consultancies, and will promote and facilitate change in accounting and auditing principles and practices. The study is subject to some limitations, particularly a lack of larger geographic coverage (as only Southern Africa was covered), the limited availability of information from some participants, and the need for further validation of the cause-and-effect relationships between the four perspectives of the proposed African Balanced Scorecard model. / Thesis (PhD)--University of Pretoria, 2011. / Financial Management / unrestricted

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Syfte: Syftet med denna studie är att undersöka vilka likheter och skillnader som finns i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. Studien ämnar även förstå dessa likheter och skillnader med hjälp av intressentteorin och institutionell teori. Studien kommer att bidra till en ökad kunskap om likheter och skillnader i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. Metod: En kvalitativ innehållsanalys genomfördes på hållbarhetsredovisningar upprättade för räkenskapsåret 2021. Urvalet bestod av 15 svenska onoterade företag fördelat på detaljhandels-, energi- och fastighetsbranschen. Den kvalitativa innehållsanalysen tillämpades deduktivt eftersom begrepp från Triple Bottom Line (TBL) låg till grund för studiens kodschema som tillämpades på studiens empiriska datamaterial. Slutsats: Denna studie visar att det finns likheter och skillnader i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. Studien finner att det finns likheter i vilka hållbarhetsområden som de onoterade företagen mellan branscherna redovisar om. Studien visar även att det finns likheter och skillnader i vilka underkategorier inom dessa hållbarhetsområden som de onoterade företagen mellan branscherna redovisar om på ett framträdande sätt. Denna studie visar att likheterna främst kan förstås av tvingande och mimetisk isomorfism, men även av den normativa inriktningen inom intressentteorin. Studien visar även att skillnaderna främst kan förstås av tvingande och mimetisk isomorfism, men även av den positiva inriktningen inom intressentteorin. Originalitet/värde: Tidigare studier som har studerat företags hållbarhetsredovisning mellan olika branscher har främst studerat börsnoterade företag. Dessutom finns det en avsaknad av studier som har undersökt likheter och skillnader mellan detaljhandels-, energi- och fastighetsbranschen. Denna studie har bidragit till en ökad kunskap om likheter och skillnader i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. / Purpose: The purpose of this study is to investigate what similarities and differences exist in unlisted companies' sustainability reporting between the retail, energy, and real estate industries. The study also intends to understand these similarities and differences with the help of stakeholder theory and institutional theory. The study will contribute to an increased knowledge of similarities and differences in unlisted companies' sustainability reporting between the retail, energy, and real estate industries.  Methodology: A qualitative content analysis was conducted on sustainability reports prepared for the fiscal year 2021. The sample consisted of 15 Swedish unlisted companies divided into the retail, energy, and real estate industries. The qualitative content analysis was applied deductively because concepts from the Triple Bottom Line (TBL) was the basis of the study's coding scheme that was applied to the study's empirical data material.  Findings: This study shows that there are similarities and differences in unlisted companies' sustainability reporting between the retail, energy, and real estate industries. The study finds that there are similarities in the sustainability areas that the unlisted companies between the industries report on. The study also shows that there are similarities and differences in which subcategories within these sustainability areas that the unlisted companies between industries report on in a prominent way. This study shows that the similarities can mainly be understood by coercive and mimetic isomorphism, but also by the normative branch within stakeholder theory. The study also shows that the differences can mainly be understood by coercive and mimetic isomorphism, but also by the positive branch within the stakeholder theory.  Originality/value: Previous studies that have studied companies' sustainability reporting between different industries have mainly studied listed companies. In addition, there is a lack of studies that have examined similarities and differences between the retail, energy, and real estate industries. This study has contributed to an increased knowledge of similarities and differences in unlisted companies' corporate sustainability reporting between the retail, energy, and real estate industries. This thesis is written in Swedish.

This thesis explores the environmental and social responsibilities being increasingly shouldered by cement manufacturing sector and outlines a new approach for these companies to accept their responsibilities and to utilise professional approaches to address the economic, environmental and social dimensions of sustainable business. Managing these three dimensions in business translates corporate responsibility into an integrated responsibility for doing business profitably, ethically and in sustainable manner. This three-pronged approach is sometimes called the Triple Bottom Line. It helps companies to fulfil their more holistic Corporate Social Responsibility. A critical review of the literature led the thesis author to develop the theoretical framework for environmental and social reporting to proceed on TBL/CSR journey within the cement industry. Data were collected from TBL/CSR reports from cement companies on key environmental and social performances. Based upon those data, a questionnaire was developed to obtain more information from the leading worldwide cement companies. The combined results of the responses to the questionnaire and the quantitative data derived from the TBL/CSR reports were used to establish best practice benchmarks to serve as performance targets for the author¿s case study company, Oman Cement Company (OCC). The contribution to knowledge of this research is the summarisation and prioritisation of the cement industry¿s implementation of TBL/CSR management systems, which integrate the elements of TBL/CSR into their strategic plans and daily operational procedures. Guidelines were derived from the Global Reporting Initiative, the United Nations Global Compact and the new ISO 26000 standard, which promotes a new way of working towards innovation, value creation and incremental actions for transforming businesses to become more responsible. The contributions to practice of this research are the practical and procedural insights, gained by quantitative analysis of environmental and social indicators, into how cement companies are making improvements in their processes and products in response to climate change, economic, governmental regulations and social pressures for improvement. Based upon the findings, recommendations and timetables were developed and are being implemented within the OCC as it progresses on its TBL/CSR journey.

Purpose: The purpose of this thesis is to investigate ways of improving sustainable sourcing. The focus of this thesis is to identify what data should be collected, the most appropriate ways of gathering it, and how it can be used to improve sustainable sourcing in large and global companies. The objective is to provide insights on how large companies can take informed decisions to address sustainability within their suppliers' operations and their own sourcing practices generally, by investigating supplier specific data.  Method: The approach taken for this research was to conduct an exploratory single case study in a large and global retail company. Furthermore, all three research questions were answered using qualitative methods, which include interviews and analysing documents from the case company. Findings: In this study, it was found that to improve sustainable sourcing, companies should collect data on suppliers’ performance in economic, environmental, and social sustainability and their ability to be transparent and trace the flow of raw materials in the supply chain. Companies can collect data from upstream supply chains through audits, using traceability and transparency tools, and obtaining a chain of custody for all raw materials. Moreover, companies can utilise the collected data for efficient and effective resource allocation, managing supply relationships and planning, and supplier development. Implications: This thesis contributes to existing research within the field of sustainable sourcing as it features a new approach on how to improve current practices by considering the data that should be collected from suppliers. Moreover, it broadens the perspective by featuring sustainable sourcing specifically in the context of a large and global company. The practical implications of the study address how practitioners can improve sustainable sourcing. The implications include bringing awareness to a possible disconnection between the economic criteria and the other dimensions of the triple bottom line, the limitations of exclusively relying on in-house auditing, and a narrow focus on a limited number of raw materials.   Delimitations: This thesis is limited to a single case study of a large and global company. The data discussed in the thesis focuses on data collected from first-tier suppliers; data collected further upstream or downstream from the case company is outside of the scope of the study.