Purpose The purpose of this thesis is to set up a closed-loop supply chain model for B2C online subscription box retailers and to develop a business case evaluating the model’s sustainability. Method This explorative thesis has an abductive research approach. Multiple-case studies are conducted and data from four cases and an expert are collected by conducting interviews. The research contains both qualitative and quantitative data. Findings A closed-loop SC model is created with regards to transport packaging. The model suggests that once the package is received by the consumer it can be returned in an empty state. After being cleaned it should be reused by the 3PL. The model’s sustainability is evaluated by developing a business case. Sustainable performance measures with regards to economic, social and environmental practice are assembled. The model enhances general social performance and environmental performance. Economic performance is mostly positively influenced. Options for cost savings in order to improve the economic performance of the model are suggested by the researchers. Practical implications The work provides businesses within the online B2C subscription box retail with a model for a possible closed-loop supply chain with regards to transport packaging. The business case for sustainability can be applied as a guideline to evaluate the model or similar ones. Researchers give suggestions on adapting packaging to enhance economic performance. Societal implications This thesis points out possible environmental and social benefits that may be achieved by a closedloop supply chain model. Besides waste and emission reduction, social performance such as employee motivation is positively influenced. Theoretical implications The thesis provides a model developed from theory and empirical data. The model does not only have practical implementations but also complements theory where a gap has earlier been identified. Through the business case for sustainability researchers contribute to theory since literature is scarce.

The average Swede consumes 14 kilos of textiles every year and disposes of 10 kilos, of which 8 kilos end up in the household mixed waste. When disposed of in the household mixed waste, the textiles will be incinerated. Sweden has adopted the EU’s Extended Producer Responsibility policy as a national policy after which all Swedish provinces, as late as 2025, are obliged to collect and treat textile waste separately from other waste to make better use of it through processing for re- or downcycling instead of energy recovery through incineration. This puts waste management companies at risk of facing larger textiles waste masses than they may be able to handle. Hence, waste management companies must prepare for this imminent challenge by engaging the public, influencing them towards textile waste reduction. However, to engage (with) the public, these organizations must first learn about the citizens’ perceived knowledge, attitudes, and self-efficacy concerning textile waste reduction alongside the current barriers and enablers they experience regarding reducing consumption and correct disposal of textile waste. Qualitative data was gathered by employing a questionnaire and focus groups, and through thematic analysis, survey data from roughly 430 respondents and three focus groups were evaluated. Significant findings of this study were that citizens face substantial barriers such as lack of information and infrastructure, which leads them to resort to inappropriate disposal. While they are aware of their wrongdoings, they are, on the one hand, incapable of acting differently and, on the other hand, uninformed about waste prevention, generation, and disposal. However, they are open to education and collaboration with waste management companies. Furthermore, the study concludes that, while the individual has a significant role in implementing policies, a systems view must be employed not to overload the individual with responsibility.

Sustainable consumption and reducing food waste have become critical issues in recent years as the world faces environmental and humanitarian challenges. This study aims to identify the perspectives of various actors (social workers, representatives from local organizations, and an individual) on social work interventions towards food waste reduction in Gävle Sweden, and their potential benefits to the environment and vulnerable individuals. A qualitative study through semi-structured interviews of five participants was conducted by the researchers, to identify the perspectives of actors in social work intervention programs related to sustainable consumption and food waste reduction. The result of the interview was transcribed and analyzed using the Atlas. Tue 23. The study identified awareness and campaigns, collaborations with local businesses and organizations with regard to food banks and donations, and food recovery and redistribution programs as social work interventions on sustainable consumption through food waste reduction. The social work interventions identified the positive impacts they have on the environment and vulnerable individuals.

Hantering och generering av avfall är stora bidragande faktorer till den moderna tidens globala klimatförändringar och det tydliggjorts att företag besitter en viktig roll i miljömässig hållbarhet. Syftet med detta examensarbete var att undersöka Viking Lines avfallshanteringssystem, samt att identifiera och kartlägga vätske- och restavfallsströmmar i samband med dagliga aktiviteter ombord. Detta för att identifiera potentiella förbättringsområden och möjligheter att spara både utsläpp och ekonomiska resurser. Slutligen, att ge rekommendationer med målet att Viking Line ska klättra i avfallshierarkin. Denna rapport bygger på en litteraturstudie, interna dokument från ansvariga på Viking Line, samt på semistrukturerade intervjuer med fokus på företagets avfallshanteringssystem. Undersökningen, som ligger till grund för denna studie, genomfördes med hjälp av data som samlats in från fartyget vid namn Cinderella. Granskning påvisade att brännbart avfall, wellpapp, färgade glasförpackningar, klarglasförpackninga, deponi (osorterat underhållsavfall) och fragskrot var de sex största avfallsströmmarna, under 2019 och 2022. Vid undersökning av avfallsgenereringen från samtliga fartyg och motsvarande behandling, fann man att energiåtervinning var den vanligaste behandlingsmetoden för restavfall, vilket resulterade i ett poängvärde på 395 av 1000 vid tillämpning av ett poängsystem relaterat till avfallshierarkin.  Låg sorteringsgrad förhindrar ökad återvinning och därmed också en förflyttning mot toppen av avfallshierarkin. Det visade sig att passagerarna endast hade en begränsad eller icke existerande möjlighet att sortera avfall ombord. Tidigare försök i att öka sorteringsgraden bland passagerare har misslyckats och en möjlig förklaring till detta är brist på motiv, förståelse samt medvetenhet för syftet av sortering. För att öka medvetenheten är rekommendationen att utbilda i ämnet avfallshantering, visualisera de positiva effekterna av sortering och möjliggöra sortering genom att tillhandahålla tydliga instruktioner och god tillgänglighet av sorteringsstationer. Viking Line skulle också kunna undersöka innovativ teknik, design och hållbara material tillsammans med leverantörer och intressenter för att minska genereringen av avfall. / Waste management and waste generation are large contributors to global climate change and in modern times it has become evident that corporations play an important role in environmental sustainability. The purpose of this thesis was to investigate Viking Line’s waste management system and to identify liquid and residual waste streams associated with daily activities onboard. With the aim of identifying potential areas of improvement and opportunities to save both emissions and monetary resources. Finally, to give recommendations with the goal of enabling Viking Line to climb the waste hierarchy. This report is based upon a literature review, internal documents provided by responsible at Viking Line and on semi-structured interviews with focus on their waste management system. Investigation took place using data collected from their vessel named Cinderella. Through examination, it was found that combustible waste, corrugated cardboard, coloured glass packaging, clear glass packaging, landfill (unsorted mainteance waste) and frag scrap were the six largest waste streams, during 2019 and 2022. When investigating the waste generation from all vessels and corresponding treatment, it was found that energy recovery was the most common treatment method of residual waste, resulting in a scoring value of 395 out of 1000 when applying the waste hierarchy scoring system. Low degree of sorting is prohibiting increased recycling and a move towards the top of the waste hierarchy. It was found that the passengers have little to no opportunity to sort waste onboard. Previous attempts at trying to increase sorting among passengers were unsuccessful and one possible explanation is lack of motive, understanding and awareness for the purpose of sorting. To increase awareness, the recommendation is to educate on the topic of waste management, visualize the positive impacts from sorting and enable sorting by providing clear instructions and availability. Viking Line could also investigate innovative technology, design and sustainable materials with their suppliers and stakeholders to reduce waste generation.

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

La alta competencia preexistente en el rubro de confecciones cada vez demanda mayores esfuerzos hacia las empresas del sector; las cuales, deseando mejorar sus procesos, descuidan aspectos operacionales, generando baja eficiencia productiva. Por ello, diversos autores han demostrado que las herramientas Lean Manufacturing y otras herramientas, como estandarización del método de trabajo, son efectivas en diversas industrias en este aspecto. Sin embargo, sus beneficios no suelen mantenerse. Por tal razón, la propuesta de mejora descrita en el presente artículo se basa en la integración de la estandarización de procesos con el Mantenimiento Autónomo aplicando la herramienta 5S de manera integral, asegurando su sostenibilidad en el tiempo, con el objetivo de reducir la variabilidad del flujo de proceso y así, lograr un incremento de la eficiencia productiva. El principal resultado que se espera de la simulación realizada en este sector es que la eficiencia se incremente en un 12.5% y se reduzcan las averías de las máquinas, al menos en un 42%. En este estudio, se concluye que la integración de estas tres herramientas no solo mejora la eficiencia productiva en una empresa del sector de confecciones, sino que mejora el ambiente laboral y la satisfacción tanto de los empleados como la de los clientes. / The high pre-existing competition in the clothing industry increasingly demands greater efforts from the companies in the sector, which, wishing to improve their processes, are neglecting operational aspects, resulting in low production efficiency. For this reason, several authors have shown that Lean Manufacturing tools and other tools, such as work method standardization, are efficient in several industries in this aspect. However, their benefits are not usually maintained. That is why the improvement proposal described in this article is based on the integration of process standardization with Autonomous Maintenance by applying the 5S tool in an integral way, achieving sustainability over time, with the objective of reducing the variability of the process flow and increase production efficiency. The main result expected from the simulation carried out in this sector is that efficiency will increase by 12.5% and machine breakdowns will be reduced by at least 42%. This study concludes that the integration of these three tools not only improves production efficiency in a company in the confection sector, but also improves the work environment and the satisfaction of both employees and customers. / Trabajo de investigación

Manufacturing companies have a tremendous environmental impact in terms of the way they manage raw materials. In addition, the amount of waste produced by industries continues to increase, which puts even more significant pressure on the environment. The purpose of this thesis was, therefore, to investigate raw material management and to identify strategies that are implemented in a supply chain in order to reduce waste. Then, an investigation of how these strategies are implemented in the product flow through the focal company, its suppliers, and customers was done.  The single case-study approach was selected to answer the research questions and fulfill the study's purpose. The data was collected through means of interviews and document studies. The theoretical framework presented multiple strategies that can be implemented in order to reduce waste. The butterfly diagram emphasizes waste reduction during different steps in the supply chain using the strategies included in the R approaches. These strategies can be implemented internally within an organization or externally with companies in a supply chain to reduce waste. From the findings and analysis, it was evident that all the companies in the supply chain work actively with sustainability across all parts of the triple bottom line. A product flow mapping was created to visualize the companies’ waste reduction strategies. Recycling was the primary strategy, followed by reducing through quality assurance and a make-to-order approach, then ordering materials close to the finished product dimensions. The companies work individually on sustainability to improve their sustainability practices and achieve sustainability goals. Though, they need to improve collaboration and transparency with the other companies in the supply chain. However, they share a similar view on sustainability, and they are working actively to improve their sustainability work. This has facilitated a sustainable supply chain despite the need for more active collaboration.

This research seeks to explore and understand retailers’ perspectives, realities, and actions regarding refill systems for household products. The reader can ponder not an answer to a question but rather grasp a deeper understanding of the retailers’ role within refill systems, as well as the feasibility of reducing single-use packaging for household products with a goal to reduce waste. Through conducted interviews with retailers, the following categories surrounding refill systems emerged and were explored: drivers, barriers, attitudes, current practices, and future practices. Utilising the Grounded Theory Method, the analysis of the data led to the development of The Theory of Retailer Care. This theory presents that through caring, retailers can drive vertical and horizontal change, along with pressuring and influencing behaviours of consumers and manufactures which in turn support the retailer’s business model.

Global nations are awakening to the realisation and manifestation of actual food insecurity. Voices which advocate for food security have always been there but were overshadowed by corporate ignorance and overpopulation. Corporate food waste plays a major role in contributing to food insecurity although the spotlight is hardly put on them. As the economic hub of South Africa, the City of Johannesburg (CoJ) must take the lead in rethinking food waste reduction strategies in food corporations selling fruits and vegetables where the most waste occurs in the country. The level of fruit and vegetable wastage should decline in order to counter the adverse effects of food waste. The aim of this study is to establish strategic ways to decrease fruit and vegetable wastage at corporate level in the CoJ. This is achieved by determining contributing factors to food waste including improving food waste reduction models with the intervention and collaboration of food and wholesale stores as well as government. Face-to-face interviews, online surveys and a case study were methods used to answer the study objective. Responses from the field work show that many fruit and vegetable customers opt for conventional or ‘ordinary’ looking foods than ‘wonky’ looking ones. Also, many of the food stores do not have food waste reduction models to guide them, leading to a lot of food being dumped. Furthermore, the food health and safety criteria seem to be a leading contributor to food waste. These results indicate that food waste reduction is also important at pre-consumer stages. On this basis, it is recommended that a solid partnership between food corporations and Johannesburg city is formed in solidarity against food waste. Serious measures must be put in place in order to minimise fruit and vegetable wastage on both sides. These changes have potential to have an immense impact on the economy, environment and society. Further research should be undertaken to identify other factors that could be helpful in the quest to limit food waste in food corporations. / Development Studies / M.A. (Development Studies)