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Syfte: Syftet med denna studie är att undersöka vilka likheter och skillnader som finns i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. Studien ämnar även förstå dessa likheter och skillnader med hjälp av intressentteorin och institutionell teori. Studien kommer att bidra till en ökad kunskap om likheter och skillnader i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. Metod: En kvalitativ innehållsanalys genomfördes på hållbarhetsredovisningar upprättade för räkenskapsåret 2021. Urvalet bestod av 15 svenska onoterade företag fördelat på detaljhandels-, energi- och fastighetsbranschen. Den kvalitativa innehållsanalysen tillämpades deduktivt eftersom begrepp från Triple Bottom Line (TBL) låg till grund för studiens kodschema som tillämpades på studiens empiriska datamaterial. Slutsats: Denna studie visar att det finns likheter och skillnader i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. Studien finner att det finns likheter i vilka hållbarhetsområden som de onoterade företagen mellan branscherna redovisar om. Studien visar även att det finns likheter och skillnader i vilka underkategorier inom dessa hållbarhetsområden som de onoterade företagen mellan branscherna redovisar om på ett framträdande sätt. Denna studie visar att likheterna främst kan förstås av tvingande och mimetisk isomorfism, men även av den normativa inriktningen inom intressentteorin. Studien visar även att skillnaderna främst kan förstås av tvingande och mimetisk isomorfism, men även av den positiva inriktningen inom intressentteorin. Originalitet/värde: Tidigare studier som har studerat företags hållbarhetsredovisning mellan olika branscher har främst studerat börsnoterade företag. Dessutom finns det en avsaknad av studier som har undersökt likheter och skillnader mellan detaljhandels-, energi- och fastighetsbranschen. Denna studie har bidragit till en ökad kunskap om likheter och skillnader i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. / Purpose: The purpose of this study is to investigate what similarities and differences exist in unlisted companies' sustainability reporting between the retail, energy, and real estate industries. The study also intends to understand these similarities and differences with the help of stakeholder theory and institutional theory. The study will contribute to an increased knowledge of similarities and differences in unlisted companies' sustainability reporting between the retail, energy, and real estate industries.  Methodology: A qualitative content analysis was conducted on sustainability reports prepared for the fiscal year 2021. The sample consisted of 15 Swedish unlisted companies divided into the retail, energy, and real estate industries. The qualitative content analysis was applied deductively because concepts from the Triple Bottom Line (TBL) was the basis of the study's coding scheme that was applied to the study's empirical data material.  Findings: This study shows that there are similarities and differences in unlisted companies' sustainability reporting between the retail, energy, and real estate industries. The study finds that there are similarities in the sustainability areas that the unlisted companies between the industries report on. The study also shows that there are similarities and differences in which subcategories within these sustainability areas that the unlisted companies between industries report on in a prominent way. This study shows that the similarities can mainly be understood by coercive and mimetic isomorphism, but also by the normative branch within stakeholder theory. The study also shows that the differences can mainly be understood by coercive and mimetic isomorphism, but also by the positive branch within the stakeholder theory.  Originality/value: Previous studies that have studied companies' sustainability reporting between different industries have mainly studied listed companies. In addition, there is a lack of studies that have examined similarities and differences between the retail, energy, and real estate industries. This study has contributed to an increased knowledge of similarities and differences in unlisted companies' corporate sustainability reporting between the retail, energy, and real estate industries. This thesis is written in Swedish.

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.

Purpose: The purpose of this thesis is to investigate ways of improving sustainable sourcing. The focus of this thesis is to identify what data should be collected, the most appropriate ways of gathering it, and how it can be used to improve sustainable sourcing in large and global companies. The objective is to provide insights on how large companies can take informed decisions to address sustainability within their suppliers' operations and their own sourcing practices generally, by investigating supplier specific data.  Method: The approach taken for this research was to conduct an exploratory single case study in a large and global retail company. Furthermore, all three research questions were answered using qualitative methods, which include interviews and analysing documents from the case company. Findings: In this study, it was found that to improve sustainable sourcing, companies should collect data on suppliers’ performance in economic, environmental, and social sustainability and their ability to be transparent and trace the flow of raw materials in the supply chain. Companies can collect data from upstream supply chains through audits, using traceability and transparency tools, and obtaining a chain of custody for all raw materials. Moreover, companies can utilise the collected data for efficient and effective resource allocation, managing supply relationships and planning, and supplier development. Implications: This thesis contributes to existing research within the field of sustainable sourcing as it features a new approach on how to improve current practices by considering the data that should be collected from suppliers. Moreover, it broadens the perspective by featuring sustainable sourcing specifically in the context of a large and global company. The practical implications of the study address how practitioners can improve sustainable sourcing. The implications include bringing awareness to a possible disconnection between the economic criteria and the other dimensions of the triple bottom line, the limitations of exclusively relying on in-house auditing, and a narrow focus on a limited number of raw materials.   Delimitations: This thesis is limited to a single case study of a large and global company. The data discussed in the thesis focuses on data collected from first-tier suppliers; data collected further upstream or downstream from the case company is outside of the scope of the study.

[pt] A sociedade tem exigido um desenvolvimento sustentável das organizações com uma postura social e ambiental responsável em sua gestão indo além da tradicional econômica. Entretanto as organizações têm enfrentado dificuldades para implementar a responsabilidade social corporativa (RSC) e adotar uma economia circular (EC) em sua cadeia de suprimentos. A literatura apresenta uma carência de pesquisas de EC com intuito de entender se esse modelo está se tornando parte das estratégias das empresas e também de compreender sua relação com RSC. Visando preencher essa lacuna de pesquisa, o objetivo desta dissertação é desenvolver um framework conceitual para responsabilidade social corporativa visando o desenvolvimento da economia circular sob a perspectiva da gestão de cadeia de suprimentos sustentáveis. O framework foi construído a partir de uma revisão de escopo abrangendo 60 artigos da base Scopus e validado por um painel de especialistas da área de sustentabilidade. Os resultados obtidos contemplam uma análise da literatura acadêmica sobre o tema e apresentam a relação do Tripple Botton Line (TBL) com RSC e EC e os constructos do framework com suas diretrizes e os promotores responsáveis por sua execução. A contribuição prática é um artefato para apoiar empresas na implementação da RSC, como contribuição teórica o próprio framework conceitual e como contribuição social maior conscientização para os stakeholders da necessidade de implementar RSC. / [en] The society has demanded a sustainable development from organizations with a social and environmental responsible attitude in their management going beyond the traditional economic. However, organizations have faced difficulties in implementing corporate social responsibility (CSR) and adopting a circular economy (CE) in their supply chain. The literature shows a lack of research on circular economy in order to understand if this model is becoming part of companies strategies and also to understand its relationship with corporate social responsibility. In order to fill this research gap, the objective of this dissertation is to develop a conceptual framework for corporate social responsibility aiming at the development of circular economy from the perspective of sustainable supply chain management. The framework was built from a scoping review covering 60 articles from the Scopus database and validated by a panel of sustainability experts. The results embrace a bibliometric analysis of the literature on the topic and present the relationship of Tripple Botton Line (TBL) with CSR and CE and the constructs of the framework with its guidelines and the promoters responsible for its implementation. The practical contribution is an artifact to support companies in the implementation of CSR, as a theoretical contribution the conceptual framework itself and as a social contribution greater awareness for stakeholders of the need to implement CSR.

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The construction industry's two main certifications are Leadership in Energy and Environmental Design (LEED) and Energy Star. To achieve the triple bottom line of sustainability for these certifications, both certifications should make a positive impact individually as well as mutually, with their impact extending to the surrounding neighborhood. This research examined the spillover effect of LEED and/or Energy Star certified office buildings on the property values of other buildings in their neighborhood in Manhattan, New York City from an economic standpoint. The spatial analysis approach using the Geographic Information System and the statistical analysis approach based on the Hedonic Price Model and the Linear Mixed Effect Model were applied to identify the geographical distribution of LEED and/or Energy Star certified office buildings and their other buildings in their neighborhoods and analyze the impact of the former on the latter. The results were as follows: 1) There was a significant correlation between a LEED and/or Energy Star certified office building and the unit market values of its adjoining buildings through the unit market values of the certified office building, the LEED and/or Energy Star certification achievement, and the major features of LEED certification; 2) There was a varying spillover effect of the certified office building on the median unit market value of buildings depending on their proximities to a LEED and/or Energy Star certified office building. This research provides a firm foundation for further efforts to quantify the spillover effect of LEED and/or Energy Star certification on a neighborhood from an economic standpoint, thus supporting and encouraging growth in the local real estate market and benefitting not only the owners, developers, and investors of the certified office building but also the owners of neighboring buildings. / Ph. D.

This paper presents a qualitative case study to investigate how large international Swedish retail companies can adapt their green supply chain management strategies to cope with the pandemic and future crises. The findings are derived by combining relevant concepts of green supply chain management, such as the triple bottom line theory and circular economy, with primary data from interviews on green supply chain practices in four large international Swedish companies.

The agri-food industry is an important economic and social engine in many countries, not only because of its economic importance, but also because of its vital significance. For years, it has been possible to consider that this sector evolution has conducted to the development of centralized and global distribution networks. These global distribution networks, in a market of low value-for-weight products, are more efficient the more centralized their logistics be. This new paradigm has a collateral effect which is the difficult survival of the small producer-sellers with the problems that this entails for citizens as society members. This thesis is part of a project conducted by the Universitat Politècnica de València professors named as HOF3M (Heterarchical Open Food 3-sustainable Market). The project aims to facilitate the development of a triple bottom-line food product market, generating the technological and business bases to reduce entry barriers, so that anyone, anywhere in the world can become an agent that approaches any producer to any consumer. The aim of this thesis is to "provide a methodology for identifying and analysing business models through case studies, with the objective of creating a triple bottom-line, replicable and non-scalable business model bank in the agri-food industry". The application of this methodology provides a tool that facilitates the replicability of business models in the agri-food business context. In addition, it allows to identify those triply sustainable and non-scalable models that can be implemented by consumers, producers and intermediaries. The research work is carried out from literature reviews to understand the business models scope, triple bottom-line business and the context of the agri-food economy, as well as the application of the case study research methodology, for which the proposal is validated. This thesis gives three fundamental contributions: a methodology to identify and analyse a business model through study cases, a triple bottom-line assessment model within the agri-food economy framework, and three food retailing business model analysis. / El sector agroalimentario supone un importante motor económico y social en muchos países, no solo por su relevancia económica, sino también por su significado vital. Desde hace años se puede considerar que la evolución del sector ha derivado en el desarrollo de redes de distribución centralizadas y globales. Estas redes de distribución globales, en un mercado de productos de bajo ratio valor/peso, son más eficientes cuanto más centralizada esté su logística. Este nuevo paradigma tiene como efecto colateral la difícil pervivencia del pequeño productor-vendedor con los problemas que esto supone para el ciudadano en cuanto a miembro de la sociedad. Esta tesis se enmarca en un proyecto de profesores de la Universitat Politècnica de València denominado HOF3M (Heterarchical Open Food 3-sustainable Market). El proyecto tiene el objetivo de facilitar el desarrollo de un mercado triplemente sostenible de productos alimentarios, generando las bases tecnológicas y de negocio que reduzcan las barreras de entrada para que, cualquiera, en cualquier lugar del planeta pueda convertirse en un agente que acerque cualquier productor a cualquier consumidor. El objetivo de esta tesis se concreta en "proporcionar una metodología para la identificación y el análisis de modelos de negocio, a través del estudio de casos prácticos en empresas, con el objeto de confeccionar un banco de modelos de negocio triplemente sostenibles, replicables y no escalables en el sector agroalimentario". La aplicación de esta metodología proporciona una herramienta que facilita la replicabilidad de modelos de negocio en el tejido empresarial agroalimentario. Además, permite identificar aquellos modelos triplemente sostenibles y no escalables, que pueden ser implementados por consumidores, productores e intermediarios. El trabajo de investigación se realiza desde las revisiones de literatura para el entendimiento del ámbito de los modelos de negocio, de la triple sostenibilidad empresarial y del contexto de la economía agroalimentaria, además de la aplicación de la metodología de investigación a tres casos de estudio, con los cuales se valida la propuesta. De esta tesis se extraen tres aportaciones fundamentales: una metodología para identificar y analizar un modelo de negocio a través de casos de estudio, un modelo de evaluación de la triple sostenibilidad en el marco de la economía agroalimentaria, y tres análisis de modelos de negocio de venta al por menor de alimentos. / El sector agroalimentari suposa un important motor econòmic i social en molts països, no només per la seva rellevància econòmica, sinó també pel seu significat vital. Des de fa anys es pot considerar que l'evolució del sector ha derivat en el desenrotllament de xarxes de distribució centralitzades i globals. Estes xarxes de distribució globals, en un mercat de productes de baix ràtio valor/pes, són mes eficients quant mes centralitzada estiga la seua logística. Este nou paradigma té com a efecte col·lateral la difícil pervivència del xicotet productor-venedor amb els problemes que açò suposa per al ciutadà quant a membre de la societat. Esta tesi s'emmarca en un projecte de professors de la Universitat Politècnica de València denominat HOF3M (Heterarchical Open Food 3-sustainable Market). El projecte té l'objectiu de facilitar el desenrotllament d'un mercat triplement sostenible de productes alimentaris, generant les bases tecnològiques i de negoci que reduïsquen les barreres d'entrada perquè, qualsevol, en qualsevol lloc del planeta puga convertir-se en un agent que acoste qualsevol productor a qualsevol consumidor. L'objectiu d'esta tesi es concreta en "proporcionar una metodologia per a la identificació i l'anàlisi de models de negoci, a través de l'estudi de casos pràctics en empreses, amb l'objecte de confeccionar un banc de models de negoci triplement sostenibles, replicables i no escalables en el sector agroalimentari". L'aplicació d'esta metodologia proporciona una ferramenta que facilita la replicabilidad de models de negoci en el teixit empresarial agroalimentari. A més, permet identificar aquells models triplement sostenibles i no escalables, que poden ser implementats per consumidors, productor i intermediaris. El treball d'investigació es realitza des de les revisions de literatura per a l'enteniment de l'àmbit dels models de negoci, de la triple sostenibilitat empresarial i del context de l'economia agroalimentària, a més de l'aplicació de la metodologia d'investigació a tres casos d'estudi, amb els quals es valida la proposta. D'esta tesi s'extrauen tres aportacions fonamentals: una metodologia per a identificar i analitzar un model de negoci a través de casos d'estudi, un model d'avaluació de la triple sostenibilitat en el marc de l'economia agroalimentària, i tres anàlisis de models de negoci de venda al detall d'aliments. / Galeano Revert, AM. (2017). PROPUESTA DE METODOLOGIA PARA LA IDENTIFICACION Y EL ANALISIS DE MODELOS DE NEGOCIO TRIPLEMENTE SOSTENIBLES EN EL SECTOR AGROALIMENTARIO [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/88395