Esta dissertação tem o propósito de buscar um maior entendimento dos conceitos acerca do desenvolvimento sustentável aplicado à gestão empresarial. Trata-se de um tema bastante contemporâneo, emergente e que vem sendo discutido por diferentes grupos, tais como acadêmicos, jornalistas, biólogos, artistas, sociólogos, gestores, entre outros. Elaborou-se uma revisão bibliográfica sobre o tema cuja literatura é vasta e multidisciplinar; a sustentabilidade aplicada à gestão empresarial ainda é um conceito em construção. O Método SIGMA foi apresentado como referencial teórico de um método de gestão estratégica socioambiental. A revisão da literatura orientou a realização de uma pesquisa qualitativa com os objetivos de (i) explorar as práticas de gestão estratégica de uma empresa brasileira do setor de papel e celulose e observar se tais práticas incorporam as dimensões sociais e ambientais às econômico-financeiras (triple bottom line) e (ii) observar se existe aderência das práticas observadas na empresa àquelas propostas pelo método conceitual SIGMA. Como conclusão, observou-se que existe aderência (mais no conteúdo que na forma) das práticas de gestão da empresa X às propostas pelo Método SIGMA; porém, a presença das dimensões sociais e ambientais nas práticas de gestão estratégica parece ser mais tímida que a dimensão econômico-financeira. / A deeper understanding of the concept of sustainable development applied to strategic corporate management is the main purpose of this master thesis. Such theme is being discussed within many different groups such as academics, journalists, artists, corporate managers among others. A bibliography review on the subject was performed; sustainability applied to strategic corporate management is still a concept being built. The SIGMA Guidelines were introduced as the conceptual framework for managing strategic corporate sustainability. A qualitative research was conducted based on the bibliography review aiming at (i) exploring the strategic management framework of a Brazilian company in the pulp and paper industry and understanding if such framework considers social and environmental dimensions in addition to the financial/economic dimension (triple bottom line) and (ii) understanding if the company’s management framework keeps association to the conceptual framework proposed by the SIGMA Guidelines. As a conclusion, there is a certain degree of association between the management framework within the company and the one proposed by the SIGMA Guidelines; however, the social and environmental dimensions seem to be less present in the company´s strategic management framework (in strategic terms) than the financial/economic dimension.

Syfte: Syftet i denna studie uppkom ur vårt intresse för nyckeltalsanvändning inom ett relativt nytt område som hållbarhet. Vi läste på om hållbarhetsnyckeltal och ur denna tidigare forskning inom ämnet så blev vårt syfte att skapa en ökad förståelse kring den praktiska användningen samt nyttan med hållbarhetsnyckeltal, med avseende på TBL-modellen. Metod: Studien bygger på en kvalitativ forsningsmetod inom vilken personliga intervjuer har utförts på fem fallföretag. Intervjuerna spelades in och sedan jämfördes samt analyserades resultatet av dessa med det teoretiska ramverket inom studien.           Resultat & slutsats: Studien har visat på vilken praktisk användning samt nytta hållbarhetsnyckeltal har eller skulle kunna ha för företag eller organisationer. Studien har därutöver också visat på att företag och organisationer aktivt talar om hållbarhet samt att hållbarhetsfrågor är integrerade i den dagliga verksamheten.

The Earth is facing many complex challenges. Social gaps between poverty and wealth are continuously growing, climate changes threaten the planet as well as its living creatures and the irresponsible human consumption goes on. Sachs (2015) mentions these issues as contribution to today’s existing unsustainable world and further argues that companies should take more responsibilities in the transformation process into a more sustainable world, where Herremans and Nazari (2016) identify industrial companies as the ones that should be the most responsible for sustainable actions. Furthermore, Lueg and Radlach (2016) argue that the usage of control mechanisms is a critical component of strategic sustainability actions. However, previous research has focused less on explaining how companies strategically work with sustainability, why this study aims at developing a deeper understanding of how industrial companies strategically take sustainable actions. Through ten qualitative semi-structured interviews within six industrial companies the study aims to achieve its purpose, with help of Elkington’s (1999) concept Triple Bottom Line (containing the dimensions profit, planet and people) and Malmi and Brown’s (2008) theoretical model of control mechanisms. The study shows that the strategic sustainable actions taken by industrial companies tend to differ depending on how long they have actively been working with sustainability. Initially the companies base their strategic sustainable actions on economic benefits and external pressure such as legislation and governmental verdicts, while companies who have been working longer with sustainable actions tend to voluntarily base their work on long-term visions of economic returns on sustainable investments. Further, the study shows that the control mechanisms culture and administrative functions tend to generate the most impact on sustainable actions. While the administrative functions expect to be more effective when implementing great changes in processes or routines, the culture tends to, due to its low abilities to change, be more helpful in the maintenance of sustainable behavior and values. / Planeten står inför många komplicerade utmaningar. Samhällsklyftan mellan rika och fattiga ökar, klimatförändringar hotar planetens och dess varelsers överlevnad och den mänskliga konsumtionen fortsätter att flöda. Sachs (2015) beskriver samtliga problem som bidrag till den ohållbara värld som idag existerar och menar vidare att företag kan spela en viktig roll i arbetet för en mer hållbar värld. Det torde enligt Herremans och Nazari (2016) vara industriföretag som i störst omfattning genom sin massproduktion bidrar till kritiska hållbarhetsproblem såsom global uppvärmning och människans överkonsumtion. Lueg och Radlach (2016) menar vidare att användning av styrfunktioner inom företag är en kritisk komponent i arbetet för en mer hållbar näringsverksamhet. Dock finns en avsaknad av tidigare studier som förklarar hur företag arbetar strategiskt med hållbarhetsfrågor. Genom den teoretiska ramen bestående av Elkingtons (1999) koncept Triple Bottom Line och Malmi och Browns (2008) modell för styrfunktioner samt empirisk insamling i form av tio kvalitativa semistrukturerade intervjuer, syftar studien till att skapa en förståelse för hur industriföretag arbetar strategiskt med hållbarhet. Studien visar att det strategiska hållbarhetsarbetet tenderar att skilja sig åt beroende på hur länge respondentföretagen arbetat aktivt med hållbarhetsaspekter. Initialt styrs företagens strategiska hållbarhetsarbete främst av ekonomiska fördelar samt extern påtryckning såsom lagstiftning och myndighetsbeslut, medan företag som arbetat längre tid med hållbarhet tenderar att frivilligt basera sitt hållbarhetsarbete mer på en framtidstro med visioner om långsiktig ekonomisk avkastning på hållbarhetsinvesteringar. Vidare visar studien att styrfunktionerna kultur respektive administrativa funktioner i olika syften tenderar att generera störst inverkan på hållbarhetsarbetet, varvid administrativa funktioner antas mer effektiva vid implementering av större förändringar i processer och rutiner. Kulturen antas å andra sidan, på grund av dess trögrörlighet, vara mer behjälplig i bevarandet av hållbara beteenden och värderingar.

[pt] A atividade hoteleira, a exemplo de qualquer atividade empresarial, resguarda uma relação direta com os aspectos de desenvolvimento ambiental, social e econômico. Trata-se de um segmento com elevado potencial para contribuir positivamente com a comunidade local na qual está inserido a partir da consideração dos diferentes stakeholders na política de sustentabilidade das empresas. Logo, a atuação de um hotel de forma consciente e sustentável, a partir de preocupações sociais e da correta utilização dos recursos naturais disponíveis, contribuirá para o bem-estar das próximas gerações. Sendo assim, o estudo discorre sobre o conceito de sustentabilidade, sua respectiva inserção na estratégia de empresas e a adoção de ações relacionadas ao conceito de Triple Bottom Line. O presente trabalho pauta-se em dois estudos de caso de hotéis brasileiros que possuem algum tipo de certificação de sustentabilidade e visa compreender quais são os fatores motivadores para a adoção de ações sustentáveis por parte desses hotéis e os respectivos fatores facilitadores e barreiras para adoção de tais práticas. Foram utilizados como referência teórica estudos de hotéis, tanto no Brasil como no exterior. Os resultados da pesquisa realizada com os dois hotéis, comparativamente com outros estudos publicados, apresentam relatos variados para a adoção pela empresa de práticas de sustentabilidade. As motivações variam desde alinhamento aos valores e vocação do hotel até aspectos financeiros para ampliação de ganhos. As práticas ambientais adotadas apresentaram semelhança entre os casos analisados e estudos publicados, considerando o caráter de padronização existente em processos de certificação. / [en] The hospitality industry, like any other business segment, is directly related to the environmental, social and economic development aspects. This segment has a high potential to contribute positively with the local community in which it is inserted when the different stakeholders are considered in the sustainability companies policy. Therefore, the performance of a hotel in a conscious and sustainable way, based on social concerns and the correct use of the available natural resources, will contribute to the well-being of the next generations. Thus, this study discusses the sustainability concept, its respective insertion in the companies strategy and the adoption of practices related to the concept of the Triple Bottom Line. The present study is based on two case studies of Brazilian hotels with sustainability certifications and aims to understand the motivating factors for the adoption of sustainable practices by hotels and the respective facilitating factors and barriers for the adoption of such practices. We used as theoretical reference studies of hotels, both in Brazil and abroad. When compared to other published studies, the results of the research carried out with the two hotels present different narratives that justify the company s adoption of sustainability practices. The motivations range from alignment to hotel values and vocation to financial aspects to increase earnings. The adopted environmental practices presented similarity between the analyzed cases and published studies, considering the character of standardization existing in certification processes.

O objetivo deste trabalho é elucidar a relação da percepção dos docentes e profissionais sobre as competências para o Desenvolvimento Sustentável Corporativo (DSC), comparando o que é ensinado nos cursos de administração ao que é necessário na prática, em relação às competências para o Desenvolvimento Sustentável (DS), em organizações no Brasil. Levando em consideração o conceito de DSC e o Triple Bottom Line (TBL), existem competências específicas para a gestão deste DS: competências organizacionais (ligadas ao DSC, por meio de estratégias para alcançar o conceito de TBL de DS); competências distintivas (que abrangem as competências em cada uma das dimensões do TBL) e competências foco (que abordam as dimensões em conjunto) e ainda ter a formação em competências individuais (abrangidas normalmente nos cursos de administração de forma geral), para conseguir conjuntamente com as competências desenvolvidas pela organização melhor gerir os objetivos do DS. Para tanto é necessário a Educação para o Desenvolvimento Sustentável (EDS) inserida em conteúdos dos cursos de administração, e que tem como objetivo o enfoque em se construir uma sociedade que se desenvolva de maneira sustentável, preparando profissionais que conheçam gestão para atuarem em organizações de diferentes maneiras em busca do desenvolvimento sem prejudicar o ambiente para que ele se mantenha para gerações futuras. Assim, para se alcançar o objetivo proposto, esta pesquisa foi efetuada uma pesquisa de levantamento por amostragem (amostra por conveniência) com profissionais do DS nas organizações brasileiras; e com coordenadores de curso e docentes, ainda houve a pesquisa documental por meio de uma análise de conteúdo dos Projetos Pedagógicos de Curso (PPC), planos de ensino, grades curriculares e ementas de cursos de administração com notas quatro e cinco no Exame Nacional de Desempenho dos Estudantes (ENADE) e/ou signatários do Principles for Responsible Management Education (PRME); a terceira etapa se constituiu da comparação dos dados obtidos nestas duas etapas anteriores e finalmente a etapa quatro que relacionou todas as etapas para responder o objetivo geral do trabalho. Dentre os principais resultados obtidos têm-se que há concordância entre os docentes e profissionais no que tange ao conceito de DS, ambos percebem o TBL como principal; no entanto quando comparados com os conteúdos encontrados nos documentos analisados a maioria destes não possuem a abordagem TBL, mas tendem a ter mais assuntos relacionados à dimensão ambiental, que acaba por coincidir com a maior área de atuação dos profissionais que responderam a esta pesquisa; sobre a abordagem dada ao DS, todos concordam que o mesmo deve estar diretamente ligado às estratégias das organizações. Apesar destas concordâncias, o que ocorre nas organizações ainda está distante da visão dos acadêmicos. O outro resultado importante deste trabalho é que os profissionais e acadêmicos concordam que o administrador precisa saber trabalhar de forma interdisciplinar, unindo questões financeiras, ambientais e sociais; ter pensamento sistêmico; conhecer o modelo do TBL e ter resiliência, dentre as competências do profissional. Já em relação às competências distintivas, ambos concordam que as mais importantes estão relacionadas à dimensão social; e sobre as competências foco, ambos concordam que as mais importantes estão relacionadas a abordar o TBL de forma completa e sempre voltado ao benefício de todos os stakeholders. Baseando-se nestes resultados foram propostos modelos de melhoria do EDS para os cursos de administração. / The objective of this research is to elucidate the relationship between academia´s and professionals\' perceptions of the competencies for Corporate Sustainable Development (CSD), comparing what is taught in management courses to what is needed in practice in Brazilian organizations. Regarding the concept of CSD and the Triple Bottom Line (TBL), there are specific competences for the Sustainable Development (SD) management: organizational competences (linked to the CSD, through strategies to achieve the SD concept of TBL); distinctive competences (covering competences in each of the TBL dimensions) and focus competences (which address the dimensions together) and still have the individual competences (usually discussed in management courses) to better manage the CSD together with the competences developed by the organizations. Hence it is necessary the Education for Sustainable Development (ESD) inserted in the contents of the management courses, and that aims to focus on building a society that develops in a sustainable way, preparing professionals who know management to work in organizations in different ways in order to develop without harming the environment so that it remains for future generations. Thus, to achieve the proposed objective, this research was developed in four stages: the first with the professionals who work with the SD in organizations, through a sampling survey (convenience sampling). The second with the academy, including the course coordinators and faculty in a survey research and a documentary research through a content analysis of the pedagogical documentation from management courses with grades four and five in the National Student Performance Examination (ENADE) and/or signatories of Principles for Responsible Management Education (PRME). The third stage was the comparison of the data obtained in these two previous steps. The fourth step aimed to answer the core objective of the research. Among the main results, there is an agreement between the faculty and professionals concerning the concept of SD, both perceived the TBL as most important concept. However, when compared to the contents found in the documents analyzed most of these do not have the TBL approach, but the environmental dimension, which corresponded to the area of activity of the most professionals who answered this research. On the approach given to the SD, everyone agrees that the same should be directly linked to the strategies of the organizations. Despite these consensus, what happens in organizations is still far from the vision of the faculty. The other important result is that the professionals and faculty agree that the manager needs to know how to work interdisciplinary, uniting financial, environmental and social issues; to think in a systemic way; to understand the TBL and to be resilient, among the professional competences. About the distinctive competences, both agree that the most important ones are related to the social dimension. And on the focus competences both agree that the most important ones are related to addressing the TBL in a complete means and always focused to the benefit of all stakeholders. Based on these results, it was proposed models to improve the ESD for the management courses.

Made available in DSpace on 2016-03-15T19:32:51Z (GMT). No. of bitstreams: 1 Eriko Kimura Lima.pdf: 685637 bytes, checksum: d30b883edec922e43f0f90af3a49e22b (MD5) Previous issue date: 2014-05-21 / The main objective of this study was to investigate the perception and contribution of the managers of Controller s Department to sustainability in a retail, fashion and consumer electronics industry. The research fits into the business environment in which sustainability is increasingly present in the strategic agenda of corporate executives due to greater stakeholder engagement regarding socially responsible organizations attitude as a theme. In this intent, we posed the following research question: how is the adoption of sustainability based on the triple bottom line model influencing the practices of the Controller s Department of the company? Thus, for conducting this research, it has been assumed that the economic view is the prevailing one in the functions of the Controller s Department and managers are still unclear about the contribution of the management in the social and environmental aspects. Therefore, to achieve the research objectives, we proceeded with analysis of the literature on the topic of sustainability and Controllership. The typology of this research is exploratory with qualitative approach because it aimed to investigate how sustainability is influencing the Controller s Department and the contribution of managers by adopting the theme. The method used was case study. The sample was selected by the criterion of accessibility and processing of data was done through content analysis. The research findings indicate that sustainability issue still needs further understanding of the managers of Controller s Department in their conceptual, procedural and organizational aspects; which is the economic view that prevails in the functions and activities of managers. / Objetivo principal do presente estudo é investigar a percepção e contribuição dos gestores de Controladoria quanto ao tema sustentabilidade em uma empresa de varejo do setor de moda e eletroeletrônicos. A pesquisa se insere no ambiente de negócios onde a sustentabilidade é um tema cada vez mais presente na agenda estratégica dos executivos de empresas devido ao maior engajamento de stakeholders quanto às atitudes socialmente responsáveis das organizações. Dessa forma, propõe-se a seguinte questão de pesquisa: como a adoção da sustentabilidade baseada no modelo triple bottom line está influenciando as práticas da Controladoria da empresa? Assim, para condução desta pesquisa, partiu-se do pressuposto que a visão econômica é a que prevalece nas funções dos gestores de Controladoria e ainda não está clara a contribuição destes gestores nos aspectos social e ambiental. Para atingir os objetivos de pesquisa, procedeu-se com análise da literatura sobre o tema sustentabilidade e Controladoria. Enquanto tipologia, esta pesquisa se enquadra em seus os objetivos como exploratória de abordagem qualitativa, pois teve como principal objetivo investigar como a sustentabilidade está influenciando as práticas de Controladoria e a contribuição dos gestores para a adoção do tema. O método utilizado foi estudo de caso. A amostra foi selecionada pelo critério de acessibilidade e o tratamento de dados foi feito por meio de análise de conteúdo. Os achados da pesquisa indicam que o tema sustentabilidade ainda carece de maior compreensão dos gestores de Controladoria em seus aspectos conceituais, procedimentais e organizacionais, pois é a visão econômica que prevalece nas funções e atividades dos gestores.

Esta dissertação tem o propósito de buscar um maior entendimento dos conceitos acerca do desenvolvimento sustentável aplicado à gestão empresarial. Trata-se de um tema bastante contemporâneo, emergente e que vem sendo discutido por diferentes grupos, tais como acadêmicos, jornalistas, biólogos, artistas, sociólogos, gestores, entre outros. Elaborou-se uma revisão bibliográfica sobre o tema cuja literatura é vasta e multidisciplinar; a sustentabilidade aplicada à gestão empresarial ainda é um conceito em construção. O Método SIGMA foi apresentado como referencial teórico de um método de gestão estratégica socioambiental. A revisão da literatura orientou a realização de uma pesquisa qualitativa com os objetivos de (i) explorar as práticas de gestão estratégica de uma empresa brasileira do setor de papel e celulose e observar se tais práticas incorporam as dimensões sociais e ambientais às econômico-financeiras (triple bottom line) e (ii) observar se existe aderência das práticas observadas na empresa àquelas propostas pelo método conceitual SIGMA. Como conclusão, observou-se que existe aderência (mais no conteúdo que na forma) das práticas de gestão da empresa X às propostas pelo Método SIGMA; porém, a presença das dimensões sociais e ambientais nas práticas de gestão estratégica parece ser mais tímida que a dimensão econômico-financeira. / A deeper understanding of the concept of sustainable development applied to strategic corporate management is the main purpose of this master thesis. Such theme is being discussed within many different groups such as academics, journalists, artists, corporate managers among others. A bibliography review on the subject was performed; sustainability applied to strategic corporate management is still a concept being built. The SIGMA Guidelines were introduced as the conceptual framework for managing strategic corporate sustainability. A qualitative research was conducted based on the bibliography review aiming at (i) exploring the strategic management framework of a Brazilian company in the pulp and paper industry and understanding if such framework considers social and environmental dimensions in addition to the financial/economic dimension (triple bottom line) and (ii) understanding if the company’s management framework keeps association to the conceptual framework proposed by the SIGMA Guidelines. As a conclusion, there is a certain degree of association between the management framework within the company and the one proposed by the SIGMA Guidelines; however, the social and environmental dimensions seem to be less present in the company´s strategic management framework (in strategic terms) than the financial/economic dimension.

Hållbarhet och CSR blir viktigare för företag över hela världen. Syftet med denna studie är att se hur tre stora mode- och accessoarföretag i Sverige kommunicerar CSR på sina hemsidor. De studerade företagen är Nelly, Daniel Wellington och NA-KD. Denna studie har en retorisk utgångspunkt och bygger på teorin om triple bottom line. När det gäller den retoriska metoden var resultaten förhållandevis lika. Företagen fokuserade på argument baserade på logos och ethos, medan argument baserade på patos var ovanligt. Resultatet visar också att samtliga studerade företag kommunicerar CSR baserat på teorin om triple bottom line, men på olika sätt. / Sustainability and CSR are becoming more important for companies all over the world. The aim of this study is to see how three big fashion and accessory companies in Sweden communicate CSR on their websites. The studied companies are Nelly, Daniel Wellington and NA-KD. This study takes a rhetorical approach and is based on the theory of triple bottom line. Regarding the rhetorical approach, the results quite similar. The companies focused on arguments based on logos and ethos arguments, while arguments based on pathos were uncommon. The outcome also shows that all studied companies communicate CSR based on the theory of triple bottom line, but in different ways.

Skogen är en väsentlig del i Sveriges ekonomi och står för 10% av den totala varuexporten. Utöver att skogen bidrar finansiellt är det en resurs som påverkas starkt av klimatförändringar. Skogen kan ses som en obegränsad resurs om den hanteras rätt och därför är hållbarhetsredovisningen av särskild vikt för bolagen inom branschen. Förutom att varorna kan ersätta fossila material bidrar den även med att absorbera koldioxid. Om avverkningen inte sker hållbart försvinner dessa effekter och skadar istället klimatet. Skogsindustrin har en rad olika intressenter eftersom den påverkar klimatet i en sådan hög utsträckning. Den är en känslig och komplex bransch som generellt har ett lågt förtroende från konsumenter. Det leder till att företagen har ett stort ansvar att tillgodose intressenternas informationsbehov i deras hållbarhetsredovisning. Det är en komplex uppgift att uppnå balans mellan olika intressenters efterfrågan eftersom skogen påverkar både individer och samhället i stort. Däremot är det intressant att undersöka hur hållbarhetsredovisningen har utvecklats över tid och om samhällsdebatten kring klimatet har bidragit med ett ökat fokus på miljön. Studiens syfte är att skapa förståelse för vad svenska börsnoterade skogsbolag rapporterar i hållbarhetsredovisningen och hur denna redovisning tillgodoser olika intressentgruppers informationsbehov. Det här för att bidra med kunskap om hur skogsbolagen prioriterar sina intressenters informationsbehov. Studiens metod är en kvalitativ innehållsanalys och utgår från en deduktiv ansats. Tidigare forskning används som stöd för att kategorisera skogsbolagens hållbarhetsredovisningar. Genom det här bidra det till nya kunskaper om hur utvecklingen av rapporteringen ser ut inom branschen. Det globala ramverket Global Reporting Initiative används som referensram för kodningen tillsammans med tidigare forskning. Den kvalitativa innehållsanalysen sker genom att undersöka fyra börsnoterade skogsbolags hållbarhetsredovisningar för år 2011 och 2020. Studien undersöker utvecklingen med tio års intervall för att förändringen utläses tydligare över längre perioder. Studiens resultat visar på att det ökade intresset inom hållbarhet har skapat en förändring i skogsbolagens hållbarhetsredovisning. Resultatet framför hur kategorin miljöansvar har ökat kraftigt inom hållbarhetsredovisningen för de inkluderade företagen i studien. Utöver det här har studien visat på att både primära och sekundära intressenters informationsbehov tillgodoses, men att det också finns delar i hållbarhetsredovisningen som inte uppfyller deras efterfrågan. Resultaten visar på hur det finns en brist på ekonomiskt ansvar i hållbarhetsredovisningen inom skogsindustrin. Därför har studien funnit att informationsbehovet av miljörapportering är viktigare för de flesta intressenter. Studiens resultat ger dessutom stöd åt tidigare forskning som belyst att den etiska och positiva grenen av intressentteorin bör behandlas parallellt för att ge en rättvis bild av verkligheten Studiens slutsats är att hållbarhetsredovisningen hos de svenska börsnoterade företagen visade på att utvecklingen utifrån GRIs sex kategorier främst bestod av en ökning av kategorin miljöansvar. Det visade också att både år 2011 och år 2020 var fördelningen relativt ojämn då ekonomiskt ansvar har få observationer medans miljöansvar dominerar samtliga bolag båda åren. När rapporteringen presenteras enligt triple bottom line så är det en jämnare fördelning mellan miljöansvar och socialt ansvar. Däremot dras slutsatsen att information om miljön har utvecklats mest positivt enligt triple bottom line rapporteringen med. / Forests are an essential part of the Swedish economy and account for 10% of total exports of goods. In addition to contributing financially, forests are a resource that is strongly affected by climate change. Forests can be seen as an unlimited resource if managed properly and therefore sustainability reporting is of particular importance for companies in the sector. As well as being a substitute for fossil materials, it also helps to absorb carbon dioxide. If harvesting is not done sustainably, these effects disappear and instead damage the climate. The forest industry has a range of stakeholders because it has such a large impact on the climate. It is a sensitive and complex industry with generally low consumer confidence. As a result, companies have a major responsibility to meet the information needs of stakeholders in their sustainability reporting. Achieving a balance between different stakeholder demands is a complex task as forests affect both individuals and society at large. However, it is interesting to examine how sustainability reporting has evolved over time and whether the social debate on climate has contributed to an increased focus on the environment.  The aim of the study is to gain an understanding of what Swedish listed forest companies report in their sustainability reports and how these reports meet the information needs of different stakeholder groups. This is to contribute knowledge on how forest companies prioritize the information needs of their stakeholders. The study method is a qualitative content analysis and is based on a deductive approach. Previous research is used to support the categorisation of forest companies' sustainability reports. Through this, it contributes to new knowledge about the development of reporting in the industry. The Global Reporting Initiative global framework is used as a frame of reference for the coding along with previous research. The qualitative content analysis is conducted by examining the sustainability reports of four listed forestry companies for the years 2011 and 2020. The study examines trends at ten-year intervals so that change is more clearly inferred over longer periods.  The results of the study show that the increased interest in sustainability has created a change in the sustainability reporting of forestry companies. The results highlight how the category of environmental responsibility has increased significantly within the sustainability reporting of the companies included in the study. In addition to this, the study has shown that the information needs of both primary and secondary stakeholders are being met, but that there are also elements in the sustainability report that do not meet their demand. The results show how there is a lack of financial accountability in the sustainability reporting of the forest industry. Therefore, the study has found that the information needs of environmental reporting are more important for most stakeholders. Moreover, the results of the study support previous research that highlighted that the ethical and positive branches of the stakeholder theory should be treated in parallel to provide a fair picture of the reality  The study concludes that the sustainability reporting of Swedish listed companies showed that the development based on the six GRI categories consisted mainly of an increase in the category of environmental responsibility. It also showed that in both 2011 and 2020 the distribution was relatively uneven, with financial responsibility having few observations while environmental responsibility dominating all companies in both years. When the reporting is presented according to the triple bottom line, there is a more even distribution between environmental and social responsibility. However, it is concluded that information on the environment has developed most positively according to the triple bottom line reporting.

Bakgrund: Det har uppstått ett skifte som inneburit att företag vill börja hantera sina processer internt som tidigare outsourcas. Många företag har upplevt att insourcing genererat samma eller förbättrade resultat som bidragit till ökad konkurrenskraft. Marknadens oförutsägbarhet är en faktor som har resulterat i en tillväxt av insourcing för att effektivisera hela företagets försörjningskedja. Fortsättningsvis är även ett omfattande hot mot en mer hållbar försörjningskedja marknadens oförutsägbarhet. Därav leder det till ett forskningsgap om information gällande insoucings inverkan på ett företags Triple Bottom Line samt inre effektivitet. Syfte: Studien syftar till att presentera motiv och risker vid insourcing hos tillverkande företag jämfört med outsourcing i relation till Triple Bottom Line. Vidare kommer studien även analysera och beräkna om möjlig inre effektivisering av ett logistikflöde kan uppnås via insourcing av målniningsprocessen för instegspaneler på Scania. Metod: Den egna empiriska datainsamlingen har tillämpats genom intervjuer och observationer på Scania och deras leverantörer. Teoretiska källor har främst använts i form av relevanta vetenskapliga artiklar som ska besvara respektive frågeställning. Resultat: För respektive frågeställning framgick det att både en insourcad och outsourcad process innebär ett risktagande. Den sociala, ekonomiska och miljömässiga hållbarheten, det vill säga Triple Bottom Line, är sammankopplad på flera vis. Även vid fokus på en av hållbarhetsdimensionerna tenderar resterande att tillkomma på längre sikt, men i olika omfattningar. Däremot har det framkommit att en prioritet inom tillverkningsindustrin är att arbeta med miljömässiga hållbarhetsmål. I den andra frågeställningen presenteras både värdeadderande och icke-värdeadderande faktorer med insourcing. För att Scania ska få en inre effektiv process på längre sikt behöver de insourca. Detta eftersom en risk med att fortsätta med outsourcing är att leverantörerna inte kan följa förändringstakten på efterfrågan. / Context: A shift within the industry has caused companies to transfer previous outsourced processes in-house. Many companies have experienced that insourcing has produced equivalent or improved results that have contributed to an increase in a company’s competitiveness. An additional factor to the growth of insourcing is the unpredictable nature of the market, which has led to insourcing being used as a strategy to make the company’s supply chain more efficient. Furthermore the unpredictable nature of the market is also an extensive threat for a sustainable supply chain. This therefore creates a research gap about insourcing´s effect on a company’s Triple Bottom Line and efficiency. Purpose: The purpose of this study is to illustrate the risks and motives of insourcing compared to outsourcing in relation to Triple Bottom Line. Additionally, the study will analyze and calculate if a more efficient logistical flow can be achieved through insourcing of the painting process for side panels at Scania. Method: The empirical information has been applied by interviews and observations at Scania and their suppliers. The theoretical information has primarily been gathered from relevant scientific sources in order to answer both research questions. Results: In both research questions it became clear that both insourced and outsourced processes involved risk-taking. Also, the social, economic, and environmental sustainability in the Triple Bottom Line is interconnected in several ways. Even when working towards one sustainability dimension, the remaining ones tend to also be achieved long term, but to different extents. Furthermore, it was discovered that a priority within the manufacturing industry is to work with environmental sustainability. In the second question it appears that value adding and non-value adding factors of insourcing were presented. In order for Scania to achieve an effective internal process long-term it is crucial to invest in an insourcing strategy. This is due to the risk of outsourcing being inefficient when it comes to the demands rate of change.