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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.

Syftet med denna studie är att identifiera vilka drivkrafter som motiverar till hållbarhetsredovisning för svenska kommunala bostadsbolag samt att förklara hur den allmännyttiga roll de besitter påverkar deras synsätt på hållbarhetsredovisning. Genom att identifiera motiven som påverkar hållbarhetsredovisningen hos kommunala bostadsbolag syftar studien till att skapa förståelse för vad som kan uppmuntra företag till ökad frivillig hållbarhetsredovisning. Studien utgår från ett teoretiskt ramverk grundat i intressentteorin, legitimitetsteorin och MAST (från engelskans Media Agenda Setting Theory).  För att uppfylla studiens syfte samlas data in genom enkäter till kommunala bostadsbolag. Studien kombinerar en kvantitativ och en kvalitativ metod, där enkätens slutna frågor analyseras med hjälp av en logistisk regression samt en korrelationsanalys och kompletteras med en tematisk analys av enkätens öppna frågor. Flermetodsvalet gör att studien förhåller sig mellan motpolerna för de ontologiska och epistemologiska antagandena. Studien är av en analytisk form och tillämpar en abduktiv forskningsansats.  Den kvantitativa delen av studien finner med hjälp av den logistiska regressionen inga signifikanta variabler, men finner utifrån en korrelationsanalys signifikant korrelation mellan kommunala bostadsbolags hållbarhetsredovisning och påtryckningar från olika intressentgrupper. Ur den kvalitativa delen framkom fyra teman: legitimering, interna drivkrafter, kommunalt ansvar och förbättringsmöjligheter.  Studien drar slutsatsen att det finns externa drivkrafter till svenska kommunala bostadsbolags hållbarhetsredovisning, i form av att bemöta externa påtryckningar och skapa legitimitet för bolaget gentemot omgivningen. Det framkommer även interna drivkrafter så som att individer i bolaget själva värderar hållbarhetsarbetet och redovisningen av det, samt att hållbarhetsredovisning kan förbättra styrningen i bolagen. Gällande kommunala bostadsbolags ansvar dras slutsatsen att de upplever att de har ett ansvar när det kommer till hållbarhetsredovisning, i form av ökad transparens och att leva upp till långsiktiga visioner. Samtidigt har de ett ansvar för boendeförsörjning och att inte hållbarhetsredovisningen ska medföra ökade kostnader som drabbar hyresgästerna. Slutligen konstateras att det finns ett behov av förbättringar inom hållbarhetsredovisningen, däribland mer stöd och tydligare snarare än strängare krav, eftersom redovisningen i nuläget uppfattas som för resurskrävande. / The purpose with this study is to identify what incentives motives municipal housing companies to conduct sustainability reporting and to explain how their public role affects their view on sustainability reporting. Through identifying the incentives for sustainability reporting the study aims to create an understanding of what could encourage companies to voluntarily conduct sustainability reports. The study uses a theoretical framework consisting of Stakeholder Theory, Legitimacy Theory and Media Agenda Setting Theory.  To fulfil the aim of the study data is collected through surveys to municipal housing companies. The study combines a quantitative and qualitative method, where the closed questions of the survey is analyzed through a logistic regression and a correlation analysis while it is complemented by a thematical analysis of the open survey questions. The mixed research methods lead to the study taking a middle position when it comes to ontological and epistemological assumptions. The study is conducted as an analytical study and applies an abductive research approach. The quantitative part of the study finds no significant variables in the logistic regression but finds significant correlation between sustainability reporting of municipal housing companies and pressure from different stakeholder groups when using a correlation analysis. From the qualitative part, four themes emerged: legitimation, internal incentives, municipal responsibility, and opportunities for improvement.  The study concludes that there are external incentives for the sustainability reporting of Swedish municipal housing companies, such as responding to external pressure and creating legitimacy for the company towards its surroundings. Internal incentives also emerge, such as that individuals in the company themselves value sustainability and sustainability reporting, and that sustainability reporting can improve corporate governance. Regarding municipal housing companies' responsibility, it is concluded that they feel that they have a responsibility regarding sustainability reporting, like increased transparency and living up to long-term visions. At the same time, they have a responsibility for the supply of housing, and they recognize that sustainability reporting might entail increased costs that could directly affect the tenants. Finally, it is noted that there is a need for improvements in regard to sustainability reporting, including more support and clearer rather than stricter requirements, considering that the reporting is currently perceived as too resource-intensive.