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.

The economic development of the world in the last centuries has brought manypositive things, but also some new problems. The linear approach long used isbased on a long-term, unsustainable approach to economic activity and newmodels are required. The purpose of this report is to investigate newsustainability requirements that drive innovation with regard to business modelsand product development.A case study was carried out at the company Ecostrate, which is launching anew product with clear sustainability ambitions. A Triple Layered BusinessModel Canvas (TLBMC) is made for their product and from this case the roleof Circular Economics (CE) and sustainability in the formation of new businessmodels is evaluated. The case study was based on interviews made withcompany employees and other people in a focus group and on secondary dataprovided primarily from Ecostrate, but also other organizations and companies.From the case study, it can be seen how the business model of the product was,from start, designed in accordance with circular economic principles and with afocus on sustainability, where the starting point was a used material that wasthen altered to once again provide the consumer with a value offer. Accordingto profitability estimates, the product will competitive while significantenvironmental and social savings are possible. General conclusions can bedrawn that CE and sustainability are an important part of future business modeldesign, without which companies will not be competitive in the future andfuture markets with increasing raw material prices, stricter regulations and moreaware and sustainability-prioritizing customers.The primary limitation has been the calculations, which were not carried out asexhaustively as would have been needed in order to give the case study a morestable empirical foundation. In this study, they have been used as approximativevalues to draw generalizable conclusions so to understand the product, itsimpact and in order to get more precise implications for the rest of the market,there exists possible future research.

Submitted by Milena Rubi (milenarubi@ufscar.br) on 2017-02-14T18:33:58Z No. of bitstreams: 1 PINHO_Thiago_2016.pdf: 33232015 bytes, checksum: 32b03e9512674937ca6afd547cfaa894 (MD5) / Approved for entry into archive by Milena Rubi (milenarubi@ufscar.br) on 2017-02-14T18:34:07Z (GMT) No. of bitstreams: 1 PINHO_Thiago_2016.pdf: 33232015 bytes, checksum: 32b03e9512674937ca6afd547cfaa894 (MD5) / Approved for entry into archive by Milena Rubi (milenarubi@ufscar.br) on 2017-02-14T18:34:14Z (GMT) No. of bitstreams: 1 PINHO_Thiago_2016.pdf: 33232015 bytes, checksum: 32b03e9512674937ca6afd547cfaa894 (MD5) / Made available in DSpace on 2017-02-14T18:34:23Z (GMT). No. of bitstreams: 1 PINHO_Thiago_2016.pdf: 33232015 bytes, checksum: 32b03e9512674937ca6afd547cfaa894 (MD5) Previous issue date: 2016-08-10 / Não recebi financiamento / Many researchers already discussed the efforts of organizations to improve their processes using lean practices and their concerns not only about operational and financial performance, but also about the environmental aspects of their activities. More recently, a number of sustainability indicator development processes have been initiated within large research projects that aim to design tools for sustainability. The results might be demonstrated by performance indicators and the companies and researchers are using several indicators to measure performance in relation to lean practice applications and sustainable production separately. This research aims to identify a set of indicators to measure the lean practice applications based on the sustainability “Triple Bottom Line” concept and literature review of related researches that already developed indicators to measure the performance related to both of the philosophies. Through the set of indicators identified, an analysis of selected indicators was performed in a multinational automobile company, and this case research was conducted in three different product lines, analyzing its indicators retroactively (2010 and 2011) and after the implementation of lean practices (2012, 2013 and 2014). The focus of the case research was the inter units analysis and the validation of some of the identified performance indicators for all product lines analyzed in this research as well as to verify the possibility to use the sustainable performance indicators on a lean practice application context. A major contribution of this research is the possibility of using the set of indicators (176 identified indicators) in future researches as well as assist the researchers in finding and/or proposing another theoretical framework to measure the results achieved by companies that are implementing lean production. / Diversos pesquisadores vêm discutindo sobre os esforços feitos pelas organizações com o objetivo de melhorar os seus processos através da utilização das práticas da produção enxuta. Além disso, através da introdução de normas governamentais e outros aspectos relevantes em relação a sustentabilidade, fizeram com que as empresas se preocupassem não somente com os resultados operacionais e financeiros, mas também com os aspectos ambientais e sociais nas suas atividades. Esses resultados podem ser demonstrados através do uso de indicadores e as empresas e pesquisadores estão utilizando diversos indicadores para mensurar o desempenho em relação a implantação das práticas da produção enxuta e sustentabilidade separadamente. Essa dissertação tem como objetivo a identificação de indicadores de desempenho de sustentabilidade que possam ser utilizados no contexto da implantação das práticas da produção enxuta. Isso foi feito através da seleção e classificação de um conjunto de indicadores de desempenho, utilizando o conceito do “Tripé da Sustentabilidade” definido por Elkington (1997). A seleção foi realizada mediante uma revisão da literatura sobre pesquisas relacionadas ao desenvolvimento, utilização e métodos para medição da produção enxuta e sustentabilidade. Através do conjunto de indicadores identificados, foi realizado a seleção dos indicadores a serem utilizados para a mensuração dos resultados em uma empresa multinacional do setor automobilístico e, esse estudo de caso foi feito em três linhas de produtos diferentes, analisando seus indicadores de forma retroativa (anos de 2010 e 2011) e após a implantação das práticas da produção enxuta (anos de 2012, 2013 e 2014). O foco do estudo de caso foi a realização da análise inter unidades e a validação da utilização dos indicadores de desempenho para a mensuração dos resultados no contexto da aplicação da produção enxuta. Uma das principais contribuições desse trabalho é a possibilidade da utilização do conjunto de 176 indicadores de desempenho identificados em futuras pesquisas, bem como auxiliar os pesquisadores na busca de outros indicadores de desempenho para a mensuração dos resultados em empresas nas quais estão sendo implementadas a filosofia da produção enxuta.

Submitted by ALINE PAIVA GARCIA null (aline.p.garcia@hotmail.com) on 2017-08-10T22:39:34Z No. of bitstreams: 1 dissertação aline.pdf: 2024875 bytes, checksum: 9f219ee78c81740ddef398c2622fc739 (MD5) / Approved for entry into archive by LUIZA DE MENEZES ROMANETTO (luizamenezes@reitoria.unesp.br) on 2017-08-17T19:29:29Z (GMT) No. of bitstreams: 1 belfort_apg_me_guara.pdf: 2024875 bytes, checksum: 9f219ee78c81740ddef398c2622fc739 (MD5) / Made available in DSpace on 2017-08-17T19:29:29Z (GMT). No. of bitstreams: 1 belfort_apg_me_guara.pdf: 2024875 bytes, checksum: 9f219ee78c81740ddef398c2622fc739 (MD5) Previous issue date: 2017-07-03 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Na atualidade, as empresas têm percebido que a sustentabilidade pode trazer benefícios para organização em longo prazo e assim aumentar seu valor no mercado. Por isso, muitas organizações têm buscado implantar a sustentabilidade. O desenvolvimento de recursos humanos pode promover ações que estimulem o comprometimento com os resultados e facilitem a introdução de mudanças organizacionais. Assim, o DRH pode contribuir com a implantação da sustentabilidade. Por este motivo, esta dissertação tem como objetivo propor diretrizes para ações do desenvolvimento de recursos humanos com vista a promover a sustentabilidade em organizações empresariais. Em se tratando de métodos de pesquisa, os procedimentos utilizados basearam-se em uma análise qualitativa. Foi realizada uma pesquisa teórica sobre sustentabilidade e desenvolvimento de recursos humanos e foram analisados os relatórios de sustentabilidade no padrão GRI G4, publicados por empresas constantes na carteira do Índice de Sustentabilidade Empresarial 2016 da BM&F Bovespa. A pesquisa realizada e as análises desenvolvidas permitiram caracterizar as iniciativas que as empresas adotam para a sustentabilidade e para o desenvolvimento de recursos humanos, além de permitirem fundamentar a elaboração das diretrizes para o DRH com vista a promover a sustentabilidade empresarial. As diretrizes foram propostas em 3 níveis que devem ser desenvolvidos de forma gradativa. Assim, a dissertação contribui cientificamente por detalhar a relação do desenvolvimento de recursos humanos com a sustentabilidade empresarial. Já a contribuição aplicada é a formulação de diretrizes que auxiliarão as empresas a implantarem a sustentabilidade. / At the present time as companies with the perception that sustainability can bring benefits to the organization in the long term and thus increase its value in the market. For this reason, many organizations have sought to implement sustainability. Human Resource Development can promote actions that encourage commitment to results and facilitate the introduction of organizational change. Thus, HRD can contribute to the implementation of sustainability. For this reason, this dissertation aims to propose guidelines for human resource development actions to promote sustainability in business organizations. In the case of research methods, the procedures used were based on a qualitative analysis. Thus, a theoretical research was carried out on sustainability and human resources development, and the sustainability reports in the GRI G4 standard were analyzed, published by companies included in the BM&F Bovespa Corporate Sustainability Index 2016. The research carried out and the analyzes carried out allowed to characterize the initiatives that the companies adopt for the sustainability and for the development of human resources and they were based the elaboration of the directives for the HRD with a view to promote the corporate sustainability. The guidelines were proposed in 3 levels that should be developed in a gradual way. Thus, the dissertation contributes scientifically to detail the relation of the development of human resources with the corporate sustainability. The contribution applied is the formulation of guidelines that will help companies to implement sustainability.

The history of environmental reporting began in the early 1990’s when some companies included the environmental issue in their annual report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a change of the report design. To develop the environmental reports and create design guidance for sustainability reports an organisation called Global Reporting Initiative (GRI) was born. The GRI is environmental reporting taken to another level, a level that is according to sustainable development. This qualitative study concerns sustainability reporting in general and the GRI-guidelines in particular. The question is why the Swedish companies, which are already using the guidelines, have chosen to use the guidelines and what type of behavioral changes within the company it has lead to? From my study, I have found that the GRI-report could help corporations to be able to see what actually has been done in the organisation. My conclusion is that the GRI-guideline is a potential tool for gaining control and visibility of the triple bottom line on a corporate level, and it highlights the importance of collecting internal information.

Although youth tourism is an increasingly relevant subject little research have been done regarding the segment’s own perception of their impacts. A consumer perspective was assumed to examine in what ways youth tourism impact places. This study adopts a deductive approach reviewing existing literature regarding youth tourism, impact and place. A case study concerning how youth travellers perceive and evaluate their own impacts was conducted using mixed-methods. Data sources include a survey and in-depth interviews concerning sociocultural, economic, and environmental items. The study concludes that what impacts youth tourism has on places are subject to the place’s current state and ability to host youth travellers. The number of youth travellers and their behaviour determines the local and global sociocultural, economic and environmental impacts that youth tourism has on places. This paper is considered a pre-study that contributes to the development of theory regarding youth tourism.