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.

Företag inom slow fashion arbetar mer med hållbarhet, både för konsumenterna och deras anställda. Det är stort fokus på att miljön ska bevaras medan företagen konkurrerar med fast fashionkedjor som massproducerar kläder och säljer till låga priser. Det stora problemet inom industrins produktion handlar om hur man ska försöka minska utsläpp och påverkan på miljön samt hantera överkonsumtionen genom hållbar marknadsföring. Studiens syfte är att utvärdera vilka karaktärsdrag slow fashion företag har gentemot fast fashion företag och hur slow fashion företag inom klädindustrin marknadsför sitt hållbarhetsarbete till konsumenterna. Studien undersöker även hur företagen arbetar med marknadsföring för att nå ut till sina nuvarande och framtida konsumenter. Studien har en kvalitativ ansats och det empiriska materialet samlas in genom semistrukturerade intervjuer med fyra slow fashion företag. Vi har även samlat in empiriskt material genom undersökningar av företagens offentliga material så som hemsidor och sociala medier för att komplettera intervjuerna. Resultatet analyseras med hjälp av tidigare forskning och begreppen slow- jämfört med fast fashion och marknadsföring. Vidare analyseras företagens ansvar med hjälp av begrepp och modeller inom triple bottom line, corporate social responsibility, certifieringar och legitimitet. Det sista inom studien som analyseras är konsumentens ansvar i form av politisk konsumtion samt aktiviteterna bojkott och buycott. Resultaten visar att alla fyra företagen är positiva till att arbeta med hållbarhet för att förbättra miljön och deras arbete kommer inte avta men att företagen vill nå ut till fler konsumenter och minska konsumtionen genom att påverka konsumenterna till att göra färre onödiga inköp. / Slow fashion companies work more with sustainability, both for consumers and their employees. There is a strong focus on preserving the environment while companies compete with fast fashion chains that mass-produce clothes and sell at low prices. The big problem in industrial production is about how to try to reduce emissions and impact on the environment and manage overconsumption through sustainable marketing. The purpose of the study is to evaluate the characteristics of slow fashion companies in relation to fast fashion companies and how slow fashion companies in the clothing industry market their sustainability work to consumers. The study also examines how companies work with marketing to reach their current and future consumers. The study has a qualitative approach, and the empirical material is collected through semistructured interviews with four slow fashion companies. We have also collected empirical material through studies of the companies' public material such as websites and social media to supplement the interviews. The results are analyzed with the help of previous research and the concepts of slow- vs. fast fashion and marketing. Furthermore, corporate responsibility is analyzed with the help of concepts and models within triple results, corporate social responsibility, certifications, and legitimacy. The last thing in the study that is analyzed is the consumer's responsibility in the form of political consumption and the activities boycott and buycott. Results show that all four companies are positive about working with sustainability because the environment and their work will decline, but that the companies want to reach more consumers and choose consumption by influencing consumers to make fewer unnecessary purchases.

Studien syftar till att undersöka energi-, vatten- och kemikaliåtgång inom processerna blekning och färgning för nyproduktionsimiterande remake respektive nyproduktion. Genom att undersöka det kan en diskussion föras om huruvida nyproduktionsimiterande remake är ett möjligt alternativ för textilindustrin att hantera dess miljöproblem och textilavfall. Genom att testa att bleka, färga och mäta utvalda parametrar har vi i en labbmiljö skapat en testbild av hur en möjlig process skulle kunna se ut. Genom användning av Higg-Index har vi sedan kunnat få fram en indikation på hur hög resursåtgången skulle kunna vara på industriell nivå med konventionella och resurssparande metoder. Resultatet visar att om målet är att färga om till en så mörk färg som möjligt så skall remakeprodukten inte blekas i förväg. Resultaten gav även en indikation på hur många blekningar som skulle behöva göras i labbmiljö för att få ett helt vitt prov. Detta gav en indikation på hur hög energi-, vatten- och kemikaliåtgång skulle varit beroende på önskat resultat. Detta examensarbete har som mål att uppmuntra kritisk diskussion av remake samt ligga till grund för vidare forskning inom området. Detta för att på sikt bidra med lösningar som kan få textilindustrin att bli mer cirkulär. / The study aims to investigate the consumption of energy, water, and chemicals in the bleaching and dyeing processes for new-production imitating remakes versus new production. By examining this, a discussion can be initiated on whether new-production imitating remakes are a viable alternative for the textile industry to address its environmental issues and textile waste. By testing bleaching, dyeing, and measuring selected parameters in a lab environment, we have created a test representation of how a potential process could work. Using the Higg-Index, we have then been able to get an indication of how high the resource consumption would be at an industrial level with conventional and resource-saving methods. The results show that if the goal is to re-dye to the darkest color possible, the remake product should not be pre-bleached. The results also provided an indication of how many bleaching cycles would need to be done in a lab environment to achieve a completely white sample. This gave an indication of what the energy, water, and chemical consumption would be depending on the desired outcome. This thesis aims to encourage discussion of remakes and serve as a foundation for further research in the area, ultimately contributing to solutions that can make the textile industry more circular.

Until recently, the concept of green logistics has been disregarded by various logistics and transport companies in South Africa. The study on which this dissertation is based explored the green logistics practices that these companies are currently implementing in terms of the key drivers, benefits and barriers. A quantitative research approach was followed, were a survey (Lime) served as the primary research instrument. A census was conducted among 160 companies in Gauteng. The results of the study revealed a significant difference between SMEs (<200) and large (200 and above) companies with regard to their importance rating on green logistics practices. To achieve the primary objective of the study, a framework in green logistics was drafted for SMEs and large companies in South Africa, which outlined practices and opportunities companies can implement in their own businesses to benefit from ‘going green’. The usefulness of the latter mentioned guidelines needs to be tested in future research. / Public Administration and Management / M.. Com. (Logistics Management)

本研究透過永續發展三重盈餘理論，以虛擬故事法設計問卷，針對金融業永續發展進行研究消費者對於其企業形象、個人及企業購買意願與知覺風險四構面的影響。 本研究針對各校企業管理研究所碩士生客群為抽樣對象，共收集有效問卷225份，並利用結構方程模式檢驗研究假說。研究結果歸納如下： 1.金融業永續發展對企業形象有正向影響關係，社會面及環境面表現是關鍵因素。 2.金融業永續發展對個人購買意願、企業購買意願與知覺風險有正向影響關係，經濟面表現是關鍵因素。 3.永續教育非為讓受試者更重視各構面社會及環境面向的關鍵要素。 透過文獻回顧與資料分析實證研究，本研究的研究貢獻如下： 1.以往文獻較少探討金融業永續發展對於消費者行為的議題，僅有是以企業社會責任為基礎的情況下探討，本研究透過永續發展理論，釐清與企業社會責任關係，針對金融業進行研究消費者行為相關議題。 2.實證金融業永續發展對於企業形象、個人購買意願、企業購買意願及知覺風險有正向的影響效果，並發現影響各構面的關係面向因素。 3.實證受試者接受永續教育及對永續認知的多寡與各構面的關係。 4.研究對象為各校就讀企業管理研究所學生，此群學生對於永續發展議題的觀點對於未來金融業發展永續作為相關實務有其參考價值。 / The research is a study of Corporate Image, Personal Purchasing Intention, Enterprise Purchasing Intention and Perceived Risk based on the sustainable development theory - Triple Bottom Line through the scenario approach to design the questionnaire. The study collected 225 valid questionnaires from students who are major in business administration in master degree and took advantage of SEM to verify research hypotheses. Results and discussions are concluded below： 1.The sustainable development of the financial industry has a positive impact on Corporate Image. Social and Environmental aspects performance are the key factor. 2.The sustainable development of the financial industry has a positive impact on Personal Purchasing Intention, Enterprise Purchasing Intention and Perceived Risk. Economic aspects performance is the key factor. 3.Thera are not having positive result on through sustainable education can let the subjects pay more attention to Social and Environmental aspects performance. Through analysis of empirical research and literature review, research contributions of this study are concluded below： 1.Past researches few investigated the case of the financial sector for sustainable development issues in consumer behavior and most of researches are based on corporate social responsibility. Therefore, this study clarifies the relationship between corporate social responsibility and studies cusomers behavior issues through sustainable development theory. 2.Through the Empirical Study, found that the sustainable development of the financial industry has a positive impact on Corporate Image, Personal Purchasing Intention, Enterprise Purchasing Intention and Perceived Risk and further found the relationships between various aspects (Economic, Social and Environmental). 3.Through the Empirical Study, found the relationships among sustainable education, awareness of sustainable development and various aspects. 4.This reasarch, target group are students study for MBA, can apply financial institutes for some pratical reference value when financial institutes want to do the sustainable development.

Purpose: The increasing importance given to sustainability issues by governments, companies, consumers, suppliers, researchers, students and the authors of this paper in addition to the scarce empirical studies on the topic of sustainable last mile logistics operations in the food retail industry in Sweden provides relevance to the choice of topic. This paper presents an exploratory single-case study on a Swedish food retailer with a strong sustainability-oriented decision-making body, and will seek to understand how they manage to adopt best sustainable practices and which drivers and most responsible for it. Objective: The aim of this study is to present through an empirical study, how food retailers operate their last mile logistics operations according to the triple bottom line approach, contributing to this young field where a profusion of data to confirm the existing theory remains deficient. Furthermore, the focus is placed on the different drivers for food retailers to adopt sustainable practices in their transportation operations from the distribution warehouse to their stores located in urban areas. Approach: A Swedish food retailer that strives for best practices will be studied in order to obtain key empirical data, which will allow the authors to compare theory and empirical data.  The study will focus on the sustainability-oriented operations approach in the Last Mile Logistics of the chosen retailer and observe the different drivers regarding their operations following all aspects of the triple bottom line. A single-case study analysis of a leading company in terms of sustainability-driven operations will provide more insight on how this “category” of food retailers manages to operationalize their environmental-friendly culture and strategy for inbound Last Mile Logistics successfully, without losing their competitive edge and remaining economically sustainable. Findings: After juxtaposing the secondary data issued from the existing theories on sustainable LML in the food retail industry to the primary data obtained from Axfood, a Swedish food retailer, the results have demonstrated that a business cannot neglect economic drivers to be financially sustainable, (cost optimization, enhanced efficiency, etc.) it remains important and cannot be overridden to enable a shift towards optimal sustainability practices in LML operations. However, the drivers that have proven to make the cut in order to succeed in achieving best sustainable practices are; a highly proactive management, stakeholder pressure (particularly consumers and NGOs amongst others) and innovative technology (including those that imply a short-term economic trade-off for long-term greater good to the TBL dimensions). Keywords: Sustainability; Sustainable practices; Last Mile Logistics; Sustainable Last Mile Logistics; Triple Bottom Line; Food Retailers; Food Retail Industry; Drivers.

No description available.

Thesis (M.Com. (Accounting))--North-West University, Potchefstroom Campus, 2008.

The leaders of all countries of each sector and level of society are compelled to work together to address [social and environmental] challenges by maintaining sustainable human development and ensuring that the benefits of globalization are shared more widely. It is in the interests of businesses that these benefits continue both for companies and for others in society.   The Venture Capital is a financial capital provided to the startup firms in their early stages which has a high potential for growth but also entail high risk. The Venture capital firms typically look for new and small businesses with a perceived long term growth potential that will result in a high payout for investors. Venture capital is a subset of private equity of the firms. On other hand, Private equity is an asset class consisting of equity securities, which are not quoted in the stock market. An investment in private equity most often involves either an investment of capital in a mature firms as well as buyout firms.             The purpose of this study is to explore the gap between UK and U.S venture capital and private equity firms on the base of ESG criteria into investment decision making process. To find a relationship between venture capital and private equity firms mainstream investment with ESG criteria and also highlight new trends and the issues, which are potential barrier of ESG criteria implementation in UK and US firms. The authors used different academic literature, previous studies to find a gap and a relationship of ESG criteria into mainstream investment decision making process in UK and U.S firms.   The research is based on both primary &amp; secondary data under descriptive nature of study. A technique with the name of content analysis was used to collect the quantitative data from the U.K and U.S Venture Capital and Private Equity firms. These firms are further categorized in the sample size under the umbrella of clean tech and non-clean tech. Total sample size is 120 firms (60 VC &amp; 60 PE), where 56 are clean tech and 64 are Non-clean tech firms. The find a relationship between variables regression analysis technique is used through SPSS for verifying the validity and variability of collected Data.   We found that, an ESG criterion is on development stage, and there is no such technique and standards that are developed by the venture capital and private equity firms. We found, that firms are mostly focusing on responsible investment strategy; it is somehow same like whole ESG for purpose of their investment screening process. We found that ESG consideration in some UK and U.S venture capital and private equity firms exist, but vary from firms to firms. Some firms are considering just one factor while some other firms consider more than one.  Large firms have more focus on ESG as compared to small firms; due to the nature of business and size, and number of employees, focus is only limited towards investment options and development of strategies for the firm. The result of this study interpret that the U.S firms are focusing more on investment returns, and pay less attention towards ESG as compared to U.K firms, Where UK Venture capital and private equity firms results shows that, they are more focused towards ESG and feel free to incorporate ESG criteria into their investment strategies without incurring any cost in terms of risk and returns.

Most theories that attempt to describe the relationship between corporate sustainability strategies and a company’s triple bottom line also make the assumption that there is insufficient evidence to produce generalizable conclusions. This study contributes to the overall body of knowledge, as there is a lack of significant generalizable knowledge on corporate sustainability strategies and a company’s triple bottom line. To provide a methodologically more rigorous review, we performed a meta-analysis on 18 scholarly articles from top-tier academic journals containing 64 experimental treatments that measured an observed (not self-reported) behavioural outcome, which yielded a sample size of 23,871 observations. Most studies combined multiple treatments, which preclude definitive conclusions on the most effective treatments. The findings suggest that there is a positive medium to strong relationship between sustainability-oriented strategies, for both reactive and proactive behaviours (Dyllick et al., 1997; Gminder et al., 2002), and a company’s “triple bottom line.” Furthermore, regardless of the firm type (e.g., multinational corporation or local establishment, emerging economy firm or developed nation business), proactive sustainability-oriented strategies tend to have a higher payoff than firms that adopt reactive sustainability-oriented strategies. This meta-analysis establishes a greater degree of certainty with respect to corporate sustainability strategies and a firm’s triple bottom line relationship than currently assumed by many business scholars. To conclude, the sustainability concept has significantly expanded the scope of measuring organizational performance according to economic, social, and environmental components (Robins, 2006), which are collectively described as the “triple bottom line.” Organizations have determined that specific products and processes can have serious environmental and social implications beyond providing typical economic benefits (Sarkis, 2001). Based on the results of this study, companies should develop more diversified sustainability strategies that will help them to identify and capture value (McMullen, 2001). The results demonstrate that sustainability can provide companies with a strategic advantage, which is vital for the organization’s long-term viability and success (Orlitzky et al., 2003). This study also examines the balance between reasonable return on investment and long-term organizational viability, which greatly impacts organizational decision-makers that contend with numerous stakeholder issues, pressure from environmental agencies, and increased social consciousness that affects workers, consumers, and communities. It supports the conclusion that being proactive in responding to these conflicting pressures and barriers helps organizations to achieve higher levels of performance.