Supply chains are increasingly incorporating sustainable elements as mean to meet intensified TBL awareness in the market and to promote competitiveness. Suppliers play a key role in enhancing Triple Bottom Line (TBL) outcomes in supply chain since they are responsible for raw materials that will be incorporated in the final product. Supplier Development (SD) can improve suppliers\' TBL capabilities, improving TBL outcomes throughout the supply chain. This research aims to explore Triple Bottom Line Supplier Development (TBL SD) for an improved TBL performance at supply chain level. To address the research general purpose a systematic literature review was conducted, followed by a basic literature review, in order to identify TBL SD practices, enablers and barriers. The systematic literature analysis was performed with support of QDA Miner software. A survey was performed involving Brazilian buying organizations to investigate the impact of TBL Supplier Development on the organizations\' performance at the operational, environmental and social dimensions. Data were analyzed using Partial Least Square Structural Equation Modeling (PLS SEM) through Smart PLS 3 software. The results obtained point that practices adopted by organizations are in accordance to what literature suggests, highlighting the role of training and resources sharing as important practices adopted. The most impactful enablers to enable TBL SD are supplier evaluation, resources availability, and TBL culture at organizational level. Surprisingly, barriers appeared to be only slightly negatively correlated to TBL SD Adoption. It can be concluded that TBL SD adoption leads to improvements in all TBL legs (Operational, Environmental, and Social) although the impact on environmental performance is stronger. In turn, it was found that enhanced environmental performance can lead to improvements in both social and operational performance. Another interesting finding is that organizations in the Brazilian context are adopting TBL SD for internal reasons, and not due to pressures coming from the local market and community. / As cadeias de suprimentos estão incorporando cada vez mais elementos sustentáveis como meio de atender à crescente conscientização do mercado e promover competitividade. Fornecedores desempenham um papel fundamental no aprimoramento dos resultados sustentáveis na cadeia de fornecimento, uma vez que são responsáveis pelas matérias-primas que serão incorporadas no produto final. Nesse contexto, o desenvolvimento de fornecedores pode melhorar as capabilidades sustentáveis dos fornecedores, entregando melhores resultados a toda a cadeia de suprimentos. Esta pesquisa tem como objetivo explorar o Desenvolvimento de Fornecedores Sustentáveis para um melhor desempenho sustentável no nível da cadeia de suprimentos. Para atingir o objetivo geral da pesquisa, foi realizada uma revisão sistemática de literatura, seguida de uma revisão básica da literatura, a fim de identificar as práticas de desenvolvimento sustentáveis, fatores influenciadores e barreiras. A análise da revisão sistemática da literatura foi realizada com o apoio do software QDA Miner. Uma survey envolvendo organizações brasileiras foi realizada para investigar o impacto da adoção do Desenvolvimento de Fornecedores Sustentáveis no desempenho das organizações pesquisadas, tanto nos aspectos operacionais, ambientais e sociais. Os dados foram analisados usando a Modelagem de Equações Estruturais por Mínimos Quadrados Parciais através do software Smart PLS 3. Os resultados obtidos apontam que as práticas adotadas pelas organizações estão de acordo com o que sugere a literatura, destacando o papel do treinamento e compartilhamento de recursos como práticas importantes adotadas. Os fatores influenciadores mais impactantes para a adoção do Desenvolvimento de Fornecedores Sustentáveis são avaliação de fornecedores, a disponibilidade de recursos e a cultura sustentável no nível organizacional. Surpreendentemente, as barreiras parecem estar ligeiramente correlacionadas de forma negativa com adoção do Desenvolvimento de Fornecedores Sustentáveis. Pode-se concluir que a adoção do Desenvolvimento de Fornecedores Sustentáveis leva a melhorias em todas as dimensões da Sustentabilidade (Operacional, Ambiental e Social), embora o impacto no desempenho ambiental seja mais forte. Por sua vez, o desempenho ambiental pode levar a melhorias no desempenho social e operacional. Outra constatação interessante é que as organizações no contexto brasileiro estão adotando o Desenvolvimento de Fornecedores Sustentáveis por motivos internos, e não devido a pressões vindas do mercado e da comunidade local.

In light of a stronger recognition of the need for sustainable business practices as “business as usual” no longer presents itself as a viable option, this study aims to cast light on the current work of Swedish SMEs with integrative sustainability. Within the academic field of sustainability in business, the latest years have seen the emergence of multiple frameworks that promote a holistic sustainability approach to conducting business. The single firm becomes a connecting member of an extensive stakeholder network and by operating in an economically, environmentally and socially sustainable manner, the business seeks to create value for a variety of stakeholder groups, rather than focusing on monetary objectives set by shareholders. These new integrative frameworks shift the understanding of a firm from a profit-maximiser to that of a value-creator that acts sustainably to cater to the needs of all its stakeholders. However, as the models have only recently featured across academia, their real-life applicability and viability are contested, and in some ways, remains under-researched, particularly in the context of SMEs. With Sweden as a leading example in sustainability implementation, this study attempts to provide insight into how SMEs work with the elements of these frameworks and which opportunities and challenges they encounter during implementation. Through conducting detailed, qualitative and personal semi-structured interviews with the CEOs of six sustainability-minded Swedish SMEs of different industrial backgrounds, this research gauges the current organisational efforts being made in terms of sustainability and relates them to the integrative value-creating frameworks to identify congruences, divergences and room for improvement in line with latest theories. The main conclusions drawn as part of this process include the continued, at least partial, unfamiliarity of businesses with the frameworks, despite a large degree of compatibility of current practical efforts and existing academic theory. Value creation is moving closer to being included in the core of the business model, yet while absolute profit maximisation receives less attention, hesitation towards implementing sustainability more integratively is driven by concerns of losing grounds for profitability. The establishment of clusters and strong relationships leading to mutual synergies is found as a potential way to provide firms with the structural support to shift fully towards value-creation as envisioned by the investigated frameworks.

In this study, sustainability strategy implementation processes are discussed together with internal communication processes in SMEs. Large enterprises are not the only contributor to unsustainable development, but so are SMEs. Additionally, SMEs have a significant negative impact on sustainability as they make up the major part of the world economy. In fact, only in Sweden SMEs make up 99.9% (based on the number of employees) of all businesses. Yet, SMEs have not received much attention in society nor in literature of sustainability and sustainable developmentand are lagging behind in sustainable development. Due to pressure from external stakeholders Sustainability is essential for future business growth as well asto stay competitive in today's marketplace. EU and Swedish legislation together with the next generation of sustainable-conscious consumers, have increased pressure on organisations to take responsibility for their actions. Still, SMEs seem to take a reactive approach. For successful sustainable development, sustainability strategies must be aligned with business strategies. However, SMEs face challenges when implementing sustainability strategies. To ease the implementation process, company-specific tools are needed forSMEs. Internal communication is acknowledgedto be essential for sustainability strategy implementation which is most successful when performed in a contextual specific and conceptual abstract practice. Internal communication further contributes to reducing tension in an organisation when implementing a change which is required during implementation processes.This study has been conducted through a single case study operating in the housing construction industry,based in Sweden. We have usedan exploratory and a qualitative approach where both semi-structured interviews and focus groups were conducted to receive insights from top management and lower-level employees. Our research shows that sustainability strategies, business strategies and communicationstrategies must be balanced to create a shared sustainability vision through short-and long-termgoals to reduce the complexity of sustainable development. Therefore, the role of internal communication in the sustainability strategy implementation processis essential to transformintangible sustainability strategies into tangible features to engage employees and reduce tension within the organisation.

Made available in DSpace on 2017-07-10T16:04:58Z (GMT). No. of bitstreams: 1 dissertacao versao final.pdf: 1766490 bytes, checksum: 3f05d7bafa35307ee343b73770f367f8 (MD5) Previous issue date: 2016-03-07 / This thesis aims to analyze the current condition of competitiveness and sustainability of soybean farmers in the West and Southwest of Paraná. The research methodology was descriptive and documentary nature, divided into an analysis of soy-related documents in Brazil, Parana and the United States, and implementation of the MAP model - Matrix of Public Policy. In the second part, was interviewed a sample represented by 42 farmers involved in soybean production and marketing processes. With a sample intentional, sectional with data collected with visits to farms. A questionnaire whose answers were analyzed by averaging Harmonic frequencies as data collection instrument was used. The results in terms of competitiveness, the MAP analysis, pointed out that soy is competitive and has room for expansion of productivity in the state, and the current profitability was achieved thanks to the bonus, represented by the difference of the internal and external exchange rate. Although it has been shown that soybean farmers have a reduction in profitability arising logistics costs and the impact represented by taxes indirectly in production. What about the interview, the social dimension showed the best results, being the most relevant to soybean producer. But as the weaknesses, the information provided shows a low level of compliance with some aspects of labor law and the non-use of protective equipment when using machinery and implements. Also a portion of the soybean farmers believe that soy did not maintain profitability over the years, despite the increase in productivity of crops in the past decade / A presente dissertação procurou analisar a condição atual de competitividade e sustentabilidade dos sojicultores do Oeste e Sudoeste do Paraná. A metodologia de pesquisa foi de natureza descritiva e documental, dividida em uma análise dos documentos relacionados à soja no Brasil, no Paraná e nos Estados Unidos, e aplicação do modelo MAP Matriz de Políticas Públicas. Na segunda parte, foi entrevistada uma amostra representada por 42 agricultores envolvidos nos processos de produção e comercialização da soja. Com uma amostra do tipo intencional, seccional com os dados coletados com visitas às propriedades rurais. Como instrumento de coleta de dados foi utilizado um questionário fechado, cujas respostas foram analisadas através da média Harmônica das frequências. Os resultados quanto à competitividade, análise do MAP, apontou que a soja é competitiva e possui espaço para expansão da produtividade no Estado, e a lucratividade atual foi conseguida graças ao bônus, representado pela diferença da taxa cambial interna e externa. Ainda foi demonstrado que os sojicultores têm uma redução em sua lucratividade advinda dos custos logísticos e ao impacto representado pelos tributos incidentes de forma indireta na produção. E com relação à entrevista, a dimensão social foi a que apresentou melhor resultado, sendo a mais relevante ao sojicultor. Porém, quanto aos pontos fracos, as informações fornecidas demonstram um baixo nível de cumprimento de alguns aspectos da legislação trabalhista e a não utilização de equipamentos de proteção quando uso de máquinas e implementos. Também uma parcela dos sojicultores acredita que a soja não manteve a lucratividade ao longo dos anos, apesar do aumento da produtividade das safras nos últimos dez anos

With the invention of the cryptocurrency Bitcoin in 2009, the world's first blockchain application was developed. While academic research gradually begins to investigate cryptocurrencies more closely and attempt to understand their functioning, technology is rapidly evolving and ecosystems grow exponentially. The research is still scattered and chaotic and has not produced common guidelines. Therefore, the question remains: how sustainable cryptocurrencies and their digital ecosystems are.Only a few models and frameworks take a holistic view on digital sustainability. Only two frameworks were identified that take distributed ledger technologies (blockchain) or cryptocurrencies into consideration: the three governance strategies for digital sustainability of Linkov et al. (2018) and 10 basic conditions of sustainable digital artifacts according to Stuermer, Abu-Tayeh and Myrach (2016). These two frameworks were combined into a new integrated sustainability framework for cryptocurrencies. The developed integrated sustainability framework consists of four dimensions and 12 categories.Existing secondary data, self-conducted social media interviews and practical insights gained through an ASIC mining experiment were used to fill the framework with sufficient data. It confirms Bitcoin's sustainability problems in energy consumption and scalability, highlights Ethereum's great potential as a blockchain platform and explains the higher scalability and faster payment of Ripple and IOTA.While 2017 marked the temporary peak of the cryptocurrency hype, 2018 was a transformative year in which the leading cryptocurrencies were increasingly occupying more specialised niches.

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