The rapid increase in the adoption of global sourcing practices that took place in 1980’s led to significant transformations in traditional value chains, which were encompassed by single, vertically integrated organizations, and became globally dispersed networks of independent buyers and suppliers, where each of these firms performs specific value-adding activities that will ultimately result in that value chain’s final output. As concerns over the negative social and environmental impacts caused by industrial activity continue their rise to prominence, stakeholders are starting to realize that the changes through which value chain structures underwent have shifted the locus of corporate sustainability from individual focal firms to entire supply networks. This wider scope of stakeholder expectations has, thus, created a necessity for corporate sustainability initiatives to be diffused to all members of the supply network. Chapter one constitutes a theoretical investigation of the strategic relevance of corporate sustainability diffusion in global supply networks for both focal and non-focal firms within global supply networks, as well as the determining factors of a firm’s capacity to diffuse and performance in diffusing corporate sustainability within its supply network? The theoretical contributions of this study are divided into two parts. The first part seeks to establish a more solid cause and effect relationship to explain why firms that are more highly exposed to stakeholder scrutiny (i.e. focal firms) should necessarily face a higher risk of being held responsible for the sustainability-related misconducts of lesser exposed members of the network (i.e. supplier sustainability risk). The first part also proposes an expansion of the dichotomous categorization of corporate sustainability initiatives as either mandatory or voluntary, to add what we termed: semi-voluntary corporate sustainability initiatives. This addition serves to explain why certain firms adopt non-mandatory corporate sustainability initiatives, which apparently destroy shareholder value. We argue that this distinction is important because cases concerning semi-voluntary initiatives are likely to involve higher levels of supplier sustainability risk. In part two of the theoretical development we introduce a theoretical framework to explain the existing heterogeneity among different firms within a supply network in regards to their ability to implement the diffusion of corporate sustainability initiatives in the network (i.e. network dominance) and propose that it results from the interaction among three network-related firm characteristics: relative resource value, resource substitutability, and relative network position. Lastly, we discuss why higher levels of network dominance increase the likelihood that firms will be able to ensure a high level of corporate sustainability diffusion in the network. Chapter two aims at empirically testing a set of hypotheses derived from the propositions put forth in the second part of chapter one’s theoretical development Therefore, it seeks to answer questions, such as, who is responsible for ensuring that all network members meet the necessary corporate sustainability standards in order to adequately fulfill the demands of stakeholders? Why do some firms engage in corporate sustainability and others do not? What contributes to the effective diffusion of corporate sustainability in a supply network? These hypotheses are tested on a sample of 10,728 firms in the automotive sector, linked by 45,044 inter-firm relationships. Strong support for our hypotheses provides both researchers and managers with an interesting discussion of how this emerging business paradigm, where corporate sustainability is becoming the norm and no longer the exception, may have significant implications on how value chains are structured within this sector. / Business Administration/International Business Administration

Climate change is upon us and the European continent is striving towards reaching the goals set up throughout the EU-green deal, the overarching transitioning plan for Europe to reduce its emissions by 55% by 2030 and net zero emissions by 2050. One of the newest frameworks to facilitate this change is the corporate sustainability reporting directive. The directive affects big companies and is written in such a way that the coverage of the scope is gradual, so today only listed firms are covered. This research investigates how companies not yet covered by the directive adapt their communication and efforts to align with the directive. It does this by studying the aim: This report aims to explain motives for small and unlisted companies while communicating their corporate social responsibility reporting. The overall objective of the project is to understand their communication and connection to the CSRD- and hence how they prepare for new environmental legislation. It will do this by looking into four IT and consultancy firms based in Stockholm where marketing material as well as sustainability reports has been viewed. The research was done with a flexible design and builds on a literature review covering CSR historic communication, legitimacy theory, Stakeholder theory, and the Triple bottom line, altogether constructing the conceptual framework. The results show that companies communicate by sense giving characteristics in a one-way fashion. Business should involve their stakeholders more in their communication, enabling them to be fast movers concerning the CSRD as well as by competitive reasons. It also shows the value of including external stakeholders. The results also show that companies' communication is focused on the social aspects of sustainability, it is misplaced in focus, and to communicate in line with the CSRD they should communicate emissions as well as anti-corruption, equality, and employee rights. Even though unnoted companies are not covered, there are clear advantages of reporting in line with the directive.

Master of Science / Department of Communications and Agricultural Education / Jason D. Ellis / Agricultural sustainability is a growing concern for the general public because of agriculture’s considerable use of land, water, and other natural resources. In response to this growing concern, companies have started to publish sustainability reports to highlight sustainable practices. The purpose of this study was to examine the role of sustainability reporting from companies in the agri-food supply chain. The research objectives of this study were (1) determine the prevalence of sustainability reporting among food system companies, (2) identify, to what extent, the three components of the triple bottom line model are represented in sustainability reports, (3) determine if/how sustainability reporting differs among sectors of the agriculture supply chain, (4) assess how companies describe stakeholder engagement in sustainability reports, and (5) explore which aspects of reputation are included in sustainability reports. In total, 66 agribusinesses were included in this study of which 16 had published sustainability reports. Data for the quantitative content analysis were collected using a scorecard based on the Global Reporting Initiative (GRI) guidelines. Results indicated that sustainability reporting is limited among companies involved in the agriculture and food supply chain. Though better than sectors studied in previous research, agribusinesses also struggle to explain stakeholder engagement and need to focus sustainability report content to align more closely with the three components of the triple bottom line model – environment, economic, and social.

Climate change has become an important concern for most governments in the current day. The impact of global warming on economic productivity, human welfare and environmental sustainability is becoming increasingly apparent to most people on the planet, resulting in a rapid evolution of policy instruments which are capable of addressing the issue of climate change. The ultimate aim of these policy instruments is to influence corporate activity to environmentally sustainable behaviour. The two most common policy instruments to effect change to most environmentally sustainable behaviour is carbon taxation and cap-and-trade schemes. Linked to climate change and environmental sustainability is the concept of sustainable development which encompasses environmental sustainability, economic sustainability and social sustainability. These principles are formalized and made relevant for companies in the form of the triple bottom line. In South Africa, National Treasury implemented a carbon excise tax in 2010 for the motor vehicle manufacturing industry in response to the problem of global warming, and published a discussion document in support of their decision to implement carbon tax. The document highlighted reasons for the choice of carbon tax over other policy instruments such as cap-and-trade schemes and penalties. Even though the choice for carbon tax was assessed from an environmental perspective, the concept of sustainable development encompasses environmental, economic and social sustainability. The subject matter for the 1st article was to compare the two most widely used climate change instruments, known as cap-and-trade schemes and carbon tax, from the broader perspective of sustainable development. This included an analysis of the effects of both instruments on both greenhouse gases as well as economic indicators such as gross domestic product (GDP) and fiscal revenue. Linked to the implementation of any instrument designed to address carbon emissions is the concept of the social cost of carbon (SCC). The SCC is an estimate of the associated monetary cost of the damage cause by emitting one additional ton of carbon into the atmosphere. In a perfect world the SCC would be equal to, or lower than, the carbon tax price. National Treasury‟s carbon tax price has never been assessed from an economic perspective and in particular whether the price equates to the SCC from a feasibility viewpoint. The testing of the carbon tax price against the SCC from an economic perspective was the subject of the 2nd article, which then also evaluated the impact of carbon tax on motor vehicle manufacturer‟s production techniques and vehicle fuel efficiency. Under the assumption that the carbon tax price approximates the SCC it is arguable that companies are effectively paying for the damage cost to the environment in the form of the carbon excise tax implemented. If the argument holds true, then the corporate social investment expenditure may well be adjusted since corporate responsibilities to the environment have been partially addressed by the payment of carbon tax. The impact of carbon tax on CSI expenditure by motor vehicle manufacturers in South Africa was the subject of the 3rd article in the thesis. Furthermore, also linked to the implementation of carbon taxation for the motor vehicle industry is the financial and sustainability reporting of the motor vehicle manufacturers‟ tax in the sustainability report and financial statements. Since carbon tax was designed to promote behaviour toward a lower carbon footprint, evidence that such behaviour is being affected can be observed in a company‟s sustainability report, which specifies the company‟s planned path to carbon reduction in accordance with the disclosure standards set in the Global Reporting Initiative (GRI). In terms of financial accounting there is no specific International Financial Reporting Standard (IFRS) statement dealing with carbon tax, and the correct treatment thereof will have to be interpreted in accordance with existing accounting standards on revenue (IAS 18) and provisions (IAS 37). The subject matter of 4th article assessed motor vehicle manufacturers reporting compliance of carbon tax transactions in accordance with IFRS and the GRI. In summary, the implementation of carbon tax in South Africa is seen as a significant move in the fight against climate change. If the instrument is to be considered effective it must prove to be sustainable from an environmental, economic and social perspective. The effectiveness of the instrument can only be measured if it was accurately reported in the financial statements and sustainability reports in accordance with IFRS and the GRI. Furthermore, the instrument should not be seen as an opportunity by motor vehicle manufacturers to forego corporate responsibility to environment and thus should not impact CSI expenditure which is a significant part of the welfare contribution by South African businesses to the people of South Africa. / PhD (Tax), North-West University, Potchefstroom Campus, 2014

Climate change has become an important concern for most governments in the current day. The impact of global warming on economic productivity, human welfare and environmental sustainability is becoming increasingly apparent to most people on the planet, resulting in a rapid evolution of policy instruments which are capable of addressing the issue of climate change. The ultimate aim of these policy instruments is to influence corporate activity to environmentally sustainable behaviour. The two most common policy instruments to effect change to most environmentally sustainable behaviour is carbon taxation and cap-and-trade schemes. Linked to climate change and environmental sustainability is the concept of sustainable development which encompasses environmental sustainability, economic sustainability and social sustainability. These principles are formalized and made relevant for companies in the form of the triple bottom line. In South Africa, National Treasury implemented a carbon excise tax in 2010 for the motor vehicle manufacturing industry in response to the problem of global warming, and published a discussion document in support of their decision to implement carbon tax. The document highlighted reasons for the choice of carbon tax over other policy instruments such as cap-and-trade schemes and penalties. Even though the choice for carbon tax was assessed from an environmental perspective, the concept of sustainable development encompasses environmental, economic and social sustainability. The subject matter for the 1st article was to compare the two most widely used climate change instruments, known as cap-and-trade schemes and carbon tax, from the broader perspective of sustainable development. This included an analysis of the effects of both instruments on both greenhouse gases as well as economic indicators such as gross domestic product (GDP) and fiscal revenue. Linked to the implementation of any instrument designed to address carbon emissions is the concept of the social cost of carbon (SCC). The SCC is an estimate of the associated monetary cost of the damage cause by emitting one additional ton of carbon into the atmosphere. In a perfect world the SCC would be equal to, or lower than, the carbon tax price. National Treasury‟s carbon tax price has never been assessed from an economic perspective and in particular whether the price equates to the SCC from a feasibility viewpoint. The testing of the carbon tax price against the SCC from an economic perspective was the subject of the 2nd article, which then also evaluated the impact of carbon tax on motor vehicle manufacturer‟s production techniques and vehicle fuel efficiency. Under the assumption that the carbon tax price approximates the SCC it is arguable that companies are effectively paying for the damage cost to the environment in the form of the carbon excise tax implemented. If the argument holds true, then the corporate social investment expenditure may well be adjusted since corporate responsibilities to the environment have been partially addressed by the payment of carbon tax. The impact of carbon tax on CSI expenditure by motor vehicle manufacturers in South Africa was the subject of the 3rd article in the thesis. Furthermore, also linked to the implementation of carbon taxation for the motor vehicle industry is the financial and sustainability reporting of the motor vehicle manufacturers‟ tax in the sustainability report and financial statements. Since carbon tax was designed to promote behaviour toward a lower carbon footprint, evidence that such behaviour is being affected can be observed in a company‟s sustainability report, which specifies the company‟s planned path to carbon reduction in accordance with the disclosure standards set in the Global Reporting Initiative (GRI). In terms of financial accounting there is no specific International Financial Reporting Standard (IFRS) statement dealing with carbon tax, and the correct treatment thereof will have to be interpreted in accordance with existing accounting standards on revenue (IAS 18) and provisions (IAS 37). The subject matter of 4th article assessed motor vehicle manufacturers reporting compliance of carbon tax transactions in accordance with IFRS and the GRI. In summary, the implementation of carbon tax in South Africa is seen as a significant move in the fight against climate change. If the instrument is to be considered effective it must prove to be sustainable from an environmental, economic and social perspective. The effectiveness of the instrument can only be measured if it was accurately reported in the financial statements and sustainability reports in accordance with IFRS and the GRI. Furthermore, the instrument should not be seen as an opportunity by motor vehicle manufacturers to forego corporate responsibility to environment and thus should not impact CSI expenditure which is a significant part of the welfare contribution by South African businesses to the people of South Africa. / PhD (Tax), North-West University, Potchefstroom Campus, 2014

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.

This paper explores the extent to which corporations currently increase the voluntary disclosures in triple bottom line (TBL) reports. Although research already has provided substantial contributions as to why and how firms apply TBL reporting, there remains limited understanding of the motivations for and against making voluntary disclosures. Drawing from literature in environmental management and accounting as well as international auditing, this work focuses on guidance, boundarysetting and external assurance for TBL reports. An inductive case study approach is applied to investigate the credibility of TBL reporting by contrasting the competing predictions from legitimacy theory and voluntary disclosure theory on voluntary disclosures. A set of firm and industry specific factors are identified that are expected to determine a firm’s level and extent of reporting. The sample comprises nine US and EU red biotechnology corporations which aligned their TBL reporting to the GRI reporting standards in at least part of their TBL reports that were published between 2000 and 2009. An initial attempt is made to systematically investigate the credibility of TBL reporting to develop the model of voluntary disclosures. The empirical findings of this case study suggest that current guidance, boundary-setting and assurance for TBL reports are not sufficient to increase the credibility, comparability and reliability of reporting. Voluntary disclosure theory can serve to provide economic motivations, while legitimacy theory is helpful to provide a legitimating motivation. The findings support the notion that the economics-based factors better explain the secrecy strategy of providing mainly soft disclosures. The increase of disclosure levels maybe is considered sufficient to respond to public pressure. This work concludes by suggesting some directions of research in the areas of boundary-setting and assurance that have academic and practical implications.

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.

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

During the search for a thesis topic, the researchers established contact with a civil servant at Växjö Municipality in Sweden who introduced them to the prospective project of the Reuse Village as part of the city’s waste management plan to enhance circular economy. Hence, the researchers’ purpose for this thesis is to explore the determined values and stakeholders’ involvement linked to the engagement of entrepreneurs towards a circular economy. Moreover, a thorough explanation of the literature review is conducted including the environmental, economic and social sustainability, in addition to the entrepreneurial and stakeholders’ involvement and the different sustainable oriented entrepreneurs and the values that could possibly influence the entrepreneurs. The researchers used mixed research methods that comprise of qualitative interviews, secondary research, and case studies based on documentary secondary data to give a deeper explanation of the stakeholders and entrepreneurial involvement and show their position in the field of circular economy especially in the Reuse Village project. The main findings of the thesis elaborate more on the importance of circular economy that governments and local municipalities are pushing for. The outcome presents the directions that stakeholders lean towards, regarding the Reuse Village, and shows how the relationship between the stakeholders plays a major role in the progress of the notion of circular economy.