The competitive environment of the 21st century, failure of U.S. companies, and the financial crisis of 2008 have moved leadership expectations to the forefront of research. However, there is a lack of empirical research about organizational reporting outcomes of self-identified servant leadership (SL) organizations compared to self-identified nonservant (non-SL) organizations. Guided by Greenleaf's SL theory, the purpose of this study was to compare information on organizational data for triple bottom line (TBL) reporting outcomes in SL organizations and non-SL organizations. Using causal comparative research design and global reporting initiative data with a sample of 12 organization reports, reporting outcomes were compared from 6 SL and 6 non-SL organizations. The independent variables were SL and non-SL organizations. The dependent variables were TBL outcomes (social, financial, and environmental) with 55 intervening variables such as economic impact, greenhouse gas emissions, and human rights. Data analysis included descriptive statistics such as comparative analysis of the total and average of reporting outcomes and inferential statistics such as t tests. Findings of the study showed no statistically significant differences existed between TBL reporting outcomes of SL and non-SL organizations. Implications for positive social change lie in the focus on humanism in leadership in which organizational reports provide reliable outcome data for future community building and influence on social good.

Motivation: Reverse Logistics is part of the concept of Sustainable Supply Chain Management, which is the supply chain consideration of the economic, environmental and social goals of all the stakeholders. These considerations should be balanced in a so-called Triple Bottom Line approach. However, literature approaching the social aspects is almost inexistent and the Triple Bottom Line approach is not common when examining the supply chain problems. The study focuses on companies operating in the Swedish market, since the country is an example in many TBL aspects. Moreover, the study is limited to the fashion apparel industry due to its high amount of returns.  Objectives: The purpose of this study is to explain how Reverse Logistics in the fashion industry can contribute to the social dimension of Triple Bottom Line, as well as to identify the tools and strategies used by the fashion companies to balance the trade-offs between the Triple Bottom Line dimensions in the context of Reverse Logistics and explain the reasons behind the decisions.  Approach: This is a multiple case study of six companies. Both primary (semi-structured interviews) and secondary (corporate reports and websites) sources were used to collect data. The empirical data was analyzed using pattern matching, first each case individually and thereafter cross-case analyses were performed.  Conclusions: The social contribution of Reverse Logistics in the fashion industry is mainly limited to donations to charity. In addition, it is not focused on the workforce, as suggested by the literature. Regarding the trade-offs in Triple Bottom Line, most of the fashion firms do not recognize them in the context of Reverse Logistics. Therefore, companies do not need to prioritize the Triple Bottom Line dimensions or use tools to balance them.

In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments. For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement). Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements. The Global Reporting Initiative (GRI) developed their Sustainability Reporting Framework in order to serve as a benchmark for measuring sustainability. This Framework includes the Sustainability Reporting Guidelines (including basic principles and standard disclosures that need to be included in the report), Sector Supplements (including sector specific issues) as well as the Technical Protocol (which guides the entity in defining the content of the report). This is currently the only formal guideline available and is widely used around the world. Given the importance of the mining industry in South Africa, this article considers the quality of integrated reporting of the South African mining industry. This is done by undertaking a quantitative, applied, descriptive methodology in order to answer the research questions. Thus compliance with the globally accepted GRI Sustainability Framework has been evaluated and analysed. Using a sample of 13 of the mining companies included in the JSE Top 40 companies, the results show that these companies use the GRI G3.1 Guidelines in producing their sustainability report and that adherence improves annually. Some companies, however, do not apply the Sector Supplements which was designed to include industry-specific impacts. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013

The need for donor funding has increased significantly over the last decade. Without donor funding millions of people wouldn’t be alive today. Thanks either to research finding a cure, successful treatment, funds donated for food, aid toward building infrastructure, or giving people the opportunity to further their education. Donor funding thus facilitates a better future. A literature review was conducted to give background on the health sector and how these funds were distributed, ethical clearance, different types of reporting, the role project managers pays in a project and the sustainability of projects. Expenses in different countries were evaluated by gathering data from the internet, while two international funded projects are also used to state how funders divide their line items into different categories. The empirical study used a qualitative research approach by collecting and analysing data obtained from the MDG 2010 report and other freely available data on the web. The main findings from this thesis are: *The Millennium Development Goals (MDG’s) influence donor funding as it gives donors a guide towards funding needs. Donors are also influenced by their own preferences or what poses a burden to them individually. *The different types of reporting required for funding received, delay a project and the bureaucratic structures thereof are a hindrance. *Ethical clearance plays a fundamental role in the outcome of a project, as without ethical clearance a project cannot commence. *The objectives of a project play a critical role when applying for funding. This can change the focus of a project. *Expenses differ from country to country and funders need to take this into account when giving funding to recipient countries. *Project Managers and community involvement plays a critical role in ensuring sustainability of projects. THE SUSTAINABILITY OF DONOR FUNDED PROJECTS IN THE HEALTH SECTOR *The MDG’s are not on track and aid are focus on singular goals instead of multiple goals, to ensure an overall improved result. There is a major gap between needed funds and given funds. A single injection of funds will not be the solution to our health problem; different sectors need to collaborate together as we are facing a multi-dimensional problem. Trade and reform must also form part of this aid, ensuring a sustainable progression in the life’s of people. Donor funded projects may have a sustainable future, when taking in account the abovementioned findings. With the world trend in reporting changing rapidly, cost and management accountants as well as financial accountants and project managers have to equip them to adhere to the new way of reporting, namely integrated and sustainability reporting. South Africa is way behind and needs to catch up fast if they want to stay competitive in the “global donor funding market”. The limitations in this study were that not all expenses were evaluated and only 15 countries were looked at. An indebt look was taken into Africa with the empirical review, while Asia is also combating poor health issues. Some African countries like Sierra Leone and Zimbabwe did not have sufficient data to compare with other countries. From the research conducted, the following topics were identified that require further research: *Why are most projects in Third World countries not sustainable? *What plans are put into action to ensure that the MDG goals are reached? *Investigate what works for First World countries health systems and consider how that can be applied to Third World countries to ensure that they also get the best health care available. *Do donors take into account the different costs of countries when allocating funding to that specific country? *Establishing models to evaluate the sustainability of pilot projects and normal projects. *Establishing a model on how to distribute donor funds across different needs and not only one specific need. / MCom (Management Accountancy), North-West University, Vaal Triangle Campus, 2013

In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments. For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement). Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements. The Global Reporting Initiative (GRI) developed their Sustainability Reporting Framework in order to serve as a benchmark for measuring sustainability. This Framework includes the Sustainability Reporting Guidelines (including basic principles and standard disclosures that need to be included in the report), Sector Supplements (including sector specific issues) as well as the Technical Protocol (which guides the entity in defining the content of the report). This is currently the only formal guideline available and is widely used around the world. Given the importance of the mining industry in South Africa, this article considers the quality of integrated reporting of the South African mining industry. This is done by undertaking a quantitative, applied, descriptive methodology in order to answer the research questions. Thus compliance with the globally accepted GRI Sustainability Framework has been evaluated and analysed. Using a sample of 13 of the mining companies included in the JSE Top 40 companies, the results show that these companies use the GRI G3.1 Guidelines in producing their sustainability report and that adherence improves annually. Some companies, however, do not apply the Sector Supplements which was designed to include industry-specific impacts. / Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013

Purpose To determine sustainable Resource Based View drivers (RBV) (i.e. resources, capabilities) and motivation for the successful (i.e. positive Financial (FP) / Social Performance (SP)) implementation of Corporate Social Responsibility (CSR) in the strategies of top performing companies in regards to CSR. In addition to find out how these drivers are being nourished, developed and utilized in order to contribute to the sustainable development in companies. Design/ Methodology/ Approach Interviews are held with CSR-managers from top performing companies based on their engagement and performance in CSR. In addition, their Corporate Responsibility (CR) reports are observed in order to apply triangulation on the company’s engagement in CSR. Furthermore shall reports by third party organizations be observed to get multiple perspectives on the concept of CSR and Sustainability? Lastly an exclusive guest lecture at Linnaeus University is attended which provided insight on corporate partnership in regards to CSR from the point of view of a charitable organization. Findings The most important non-financial drivers of CSR and Sustainability are; knowledge flow, capabilities and competence. Knowledge can be acquired through active engagement with all the company’s stakeholders, especially by collaborating with universities and for example charitable organizations. Companies have invested in the training of top level management in their understanding of the importance of CSR and Sustainability. This is because the top level management is seen as the driving and deciding force within the company to engage in CSR and Sustainability. Some companies have invested research in the understanding of their stakeholders’ perceptions on Sustainability issues which they deem as most important. Delimitations/ Limitations This research investigates the non-financial drivers (i.e. sources and antecedents) of CSR and Suitability in order to invest in and develop the drivers with the purpose of further developing Sustainability. This research is primarily focussed on Swedish companies as they seem to be further advanced in this subject due to for example legislation and the fact that Sweden is one of the most prosperous countries in the world. The purpose of this research is not to generalize the findings, but to provide insight so other companies could learn and develop themselves further in their pursuit for Sustainability.  Implications In order to develop Sustainability further companies need to create tighter collaborations with especially universities as the managers and business leaders for the future, but also other employees, are the students of today. Especially business students complain about the way their subject is being taught as it fails to thoroughly address current and future business problems. Furthermore the concept of Sustainability should be taught not only at universities but at high schools as well, because the society as a whole needs to collaborate to deal with the mega forces that await us in the not too distant future.  Originality/ Value CSR finds itself in a cross-section in academic literature between different affecting disciplines. By combining the different disciplines the authors want to contribute to sustainable development and competitive advantage in CSR-strategies by examining top performing companies who are (perceived to be) well advanced in this subject. Previous research has primarily focussed on proving the relationship between implementing CSR and positive Financial Performance (FP) as the driver of CSR. Much less have other antecedents to CSR been investigated with purpose of further improving sustainable development.

This is a multi-disciplinary applied ethics thesis in the field of applied environmental business ethics. As such, whilst it is primarily anchored in philosophical literature; theory and literature from the fields of environment, education, management, social science, and psychology, all play a significant part. As this is an applied ethics thesis, as opposed to a traditional philosophy thesis, it not only addresses the issue concerned, but also theoretically demonstrates how the proposed alternative approaches might be applied. Methodologically, the underpinning assumption for the thesis stems from the social constructionist belief that external influences can result in internal personal change. The overall thesis has been designed and structured taking a systems approach. As in nature itself, there is an overall aim or system, within which there are many interconnecting sub-systems or theories that can stand alone, but are also directly linked to each other so that my desired outcome can be achieved. In addition, the McCarthy/Kolb 4 Mat System of learning style preference has been embedded into the structure. Due to the multi-disciplinary and applied nature of the thesis, together with the aim and content of the study, a number of specific writing techniques have been employed. These techniques are intended to model some of the recommended strategies, and include inclusive language where possible, and a minimum amount of assumed knowledge, with narratives and stories sprinkled throughout each chapter, where relevant. Finally, a number of established theories have been used to support my proposal for a Heart-Centred Virtue Ethics. The foundation theory is virtue-based ethics, with a primary focus on the work of David Hume, and to a lesser extent Aristotle. This foundation theory is, in turn, supported by a number of dimensions of environmental philosophy including ecofeminism, ethics of care, and the transformational aspect of deep ecology. The relatively new management field of emotional intelligence also plays a major role. The context in which the thesis is set is sustainability from an organisational perspective, and the motivations for caring for nature, which are generally based on externally imposed, content-driven rules, from an anthropocentric perspective. However, I argue that the ideal motivation for caring for nature is based internally, on environmental virtue. Thus, people are taking care of the environment because in their heart they want to, not begrudgingly because externally imposed rules say that they have to. I suggest that movement through various levels of motivation to virtue might occur with an increase in ecological consciousness. In support of these claims, the main elements of environmental philosophy are discussed, and the relevant theories of virtue are presented, including environmental virtue. It is then argued that virtue per se is not enough – that for one to be environmentally virtuous, one needs to have some kind of relationship with nature. To that end, the tenets of ecofeminism, and ethics of care, both based on the notion of relationship, are introduced. However, the dilemma is then presented; “How do you persuade the predominantly male business community of the benefits of the so-called soft skills of virtue, ecofeminism, and ethics of care?” An answer comes in the form of the new management field of emotional intelligence that is gaining acceptance amongst leading-edge organisations worldwide. Having introduced the concept of emotional intelligence, I then demonstrate that the main characteristics and aims of emotional intelligence are virtually identical to those of ethics of care and virtue, and ecofeminism. Therefore, initially the aims of these philosophies can be achieved within the business community, under the guise of emotional intelligence. With all the relevant theories firmly in place, I then return to the notion of raising ecological consciousness, and argue that one way that ecological consciousness might be raised is with a process-oriented, action strategy, that I call Heart-Centred Virtue Ethics. I then theoretically explore the application of heart-centred virtue ethics which is primarily based on emotional intelligence implementation strategies, combined with some intellectual intelligence procedures, and a third ingredient, meta-intelligence.

Klimatkrisen är en svår utmaning som alla på planeten tillsammans måste försöka att lösa. En av de branscher som idag har en stor negativ påverkan på klimatet är restaurangbranschen där verksamheterna främst arbetar med livsmedel, vilket har påvisats bidra till en stor mängd växthusgasutsläpp. Restaurangbranschens verksamheter behöver därmed ställa om till att bli mer hållbara när det kommer till såväl ekonomisk som social och ekologisk hållbarhet. Det finns en efterfrågan från restauranger som vill ha hjälp med att ställa om sina verksamheter till att bli mer hållbara, då de har svårt att veta vart och hur de påbörjar detta arbete. En genomlysning av aktuell forskning har visat på att det finns ett behov av att ta fram konkreta verktyg som underlättar hållbarhetsarbetet för verksamheter.Denna studie har därför haft som avsikt att besvara problemformuleringen:Vilka verktyg är praktiskt tillämpbara för att uppnå en hållbar restaurangverksamhet?Vi författare till denna studie valde att genomföra en explorativ studie då detta ansågs ge bättre möjligheter till att skapa en djupare förståelse inom vårt valda problemområde. För att ta reda på vilka verktyg som kan anses vara lämpliga för restaurangverksamheter har teorier, kopplat till förutsättningar och hinder, presenterats för att skapa en förståelse för vad som kan påverka valet av lämpliga hållbarhetshanteringsverktyg. De verktyg som har valts ut till denna studie är: hållbarhetsredovisningar, livscykelanalys, kvalitetsledningssystem, nätverk, utbildning samt grön nudging.Semi-strukturerade intervjuer genomfördes där respondenternas svar tyder på att det finns förutsättningar inom restaurangbranschen för att arbeta med hållbarhet. Intervjuerna visade även på att det finns hinder för detta, främst i form av tid, pengar och snäv kunskap om hållbarhet. Som komplement till intervjuerna framtogs en enkät för att undersöka respondenternas attityd till de utvalda verktygen. Det som anses vara det bäst lämpade verktyget för restauranger att implementera är utbildning, då kunskap är grundläggande för ett framgångsrikt hållbarhetsarbete. Även verktygen nätverk och grön nudging har visat sig vara väl lämpade för restaurangverksamheter.Studien har även bidragit med framtagandet av en modell, vars syfte är att bidra med struktur till studien, som visar de olika steg som restauranger bör genomgå innan implementering av ett verktyg på den operativa nivån av verksamheten. Vidare visas även vilka förutsättningar som är väsentliga och vilka hinder som kan uppstå, för att kunna arbeta med hållbarhet i verksamheten. De verktyg som anses vara mest praktiskt tillämpbara för restauranger är också de verktyg som har bäst förutsättningar och minst hinder för att kunna implementeras i verksamheternas dagliga drift.

The aim of the thesis is to provide a deeper understanding regarding how the phenomenon Corporate Social Responsibility (CSR) affects Swedish multinational corporations (MNCs), in relation to competitive advantage in the Chinese market. The research demonstrates the relevance of investigating the topic, as the aspects of CSR are interchanging. The reviewed literature highlights aspects incorporated in the phenomenon, as well as internationalization, strategy and competitive advantage. In addition, the three dimensions of CSR: economic, environmental and social, are considered fundamental pillars in the analysis of sustainable business behavior. The research is conducted through an explanatory nature, in order to comprehensively describe the included variables and their correlation, the connection is further shown in the conceptual framework, established with the literature review as a basis. The implementation of a qualitative research method ensures an in-depth perspective of the participants’ perceptions and experiences. For the empirical findings, four Swedish MNCs active in the Chinese market are interviewed regarding their CSR initiatives, in order to provide a meaningful insight for the analysis. The analysis of the thesis involves a discussion of the similarities, and also the differences, between the literature review and empirical findings, in accordance to the conceptual framework. Following, the conclusion will answer the research question and provide implications, as well as suggestions for further research. The purpose of study is to further close the research gap regarding the relation between Swedish CSR initiatives and competitive advantage in the Chinese market.

The focus of this thesis was to develop a simplified framework for future sustainability reports. The traditional approach to corporate reporting is limited in its ability to meet expectations of stakeholders for what drives value creation in a business. Sustainability performance reports are aimed at providing stakeholders information regarding a company’s non-financial performance and to provide stakeholders some information regarding the future performance that can be expected. The idea behind sustainability and the triple bottom line is that a company’s ultimate success can and should be measured not just by the financial bottom line, but also by its social, environmental and economic success. Sustainability reporting, also known as triple bottom line reporting incorporates the economic, social and environmental performance of a company, but there is no universally accepted definition of the subject. Sustainability is a contested subject and defined differently by different groups to suit their purposes. This places the phenomenon in a situation where its future is threatened. / D.B.L.