Développer de nouveaux produits pour les consommateurs à très faibles revenus d’Afrique Subsaharienne est un enjeu majeur pour les entreprises mondialisées. Un enjeu qui relève de la relation interculturelle comme l'affirme le courant du "Bottom of the Pyramid" (BoP). Une relation interculturelle que le courant essentialiste explique par la réduction de la distance entre des variables d'innovation. La thèse adopte une perspective constructiviste de la relation interculturelle dans le processus d'innovation: la différence naît de la rencontre. En effet, l'écosystème BoP est très dynamique et hautement ambivalent. Nous cherchons à savoir si dans cet écosystème aimer, comme modèle culturel de la dynamique de la relation, est un modèle plus robuste de la relation interculturelle que le modèle de la distance. L'étude de cas a pour objet le développement d'une solution de paiement mobile dans une banque mondialisée pour des marchés d'Afrique Subsaharienne. L'analyse des données est faite grâce à une grille qui se fonde sur la "Practice Based View" et les théories de l'action. Malgré de bonnes idées, des ressources à foisons et des leaders forts, les données font apparaître le défaut de résolution efficace de fortes ambivalences. Nous écartons la réduction de la distance comme variable explicative majeure, car plus les obstacles s'accumulent, plus le dialogue, qui résout la distance selon le courant essentialiste, est évité. Par un raisonnement abductif, qui s'appuie sur une étude de la dynamique de la relation dans ses dimensions cognitives et affectives culturalisées, nous montrons qu'aimer est cette relation hautement intégrative qui fait défaut dans cet environnement spécifique. / New product development for the markets of the very low-income customer of Sub-Saharan Africa is a major stake for globalized companies. This stake pertains to intercultural relationship as claimed by the scholars belonging to the "Bottom of the Pyramid" (BOP) stream. The essentialist current explains intercultural relationship by the reduction of distance between the variable of innovation (resources commitment, capabilities of actors, senior management involvement). This thesis adopts a constructivist perspective of the intercultural relationship in the innovation process: the difference emerges out of the encounter. Indeed, the BoP ecosystem is very dynamic and highly ambivalent. We want to know if in this ecosystem, love as a cultural model of the dynamics of the relationship, is a more robust model of intercultural relationship than the model of distance.The case study has for object the development of a solution of mobile payment in a global bank for Sub-Saharan African markets. Data analysis is done through a grid based on the "Practice Based View" and action theory. Despite good ideas, extensive resources and strong leaders, the data reveal strong ambivalences solved inefficiently. We close the option of distance reduction as main explanation for the more obstacles arise in the project, the more the dialogue, that is supposed to solve distance, is avoided. By abductive reasoning, based on a study of the dynamics of the relationship in its culturalized cognitive and affective dimensions, we show that loving is this highly integrative relationship that is lacking in this specific ecosystem.

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.

This bottom-up study argue that making of social politics occurs in the meeting between the citizen and the representative of state. In order to generate a deeper understanding of the production of politics, the aim of this study was to identify expressed motivators and arguments in relation to a specific policy, which would unveil the underlying rationalities of actions taken by the specific actors. The policy was introduced in the Växjö municipality in June of 2017 and has changed the benefit distributed by the social services for immigrants waiting to start an employment program through an employment bureau into a loan.  In-depth interviews study, a total of 9 interviews have been undertaken with; decision-making politicians, public officials working with the policy and service users who have been affected by the policy. The data was processed and analyzed according to themes and to theory on rationality. The results showed that the main rationality forming the actions of politicians and public officials was linked to their ambition of upholding an efficient use of resources for the benefit of municipality economy. The main rationality behind the actions of the service users was to obtain autonomi in their life. An important goal for both parties was that the service users should become self-sustaining. Furthemore, the politicians and public officials clamied the responsibility for goal-fullfilment to realy on the individuals and not on the municipality. In addition, the results of this study has revealed that the way that politicians and public officials´ view immigrants, has affected the framing of the policy, deriving from a paternalistic understanding. Service users in the study expressed eagerness and high motivation towards starting employment. However, service users in this study viewed the loan as a hindrance rather than a support towards accomplishing the goal of employment, thus becoming autonomic.

Cette thèse a pour objectif de mieux comprendre et d’accompagner les stratégies d’innovation des entreprises face aux défis liés à l’intensification de la dynamique et des changements de l’environnement économique. Or, afin de survivre à ces rythmes économiques, la littérature préconise aux organisations de concilier leurs activités d’exploitation et leurs activités d’exploration de façon concomitante. Dans ce cadre, notre travail étudie spécifiquement une stratégie d’innovation conférant une importance particulière aux initiatives des individus dans les activités d’exploration : l’ambidextrie contextuelle. Simultanément, notre recherche examine un objet de recherche jusque là inédit dans le milieu académique : le Fab Lab d’entreprise (ou Fab Lab interne). A la croisée des chemins de ces deux sujets, cette thèse pose la question du développement de l’ambidextrie contextuelle à l’aide d’un Fab Lab d’entreprise.L’étude de cas menée au sein de l’une des premières structures à développer cette pratique de Fab Lab d’entreprise – le Groupe Renault – définit cet outil de gestion comme une quasi-structure propice au développement de l’ambidextrie contextuelle. Elle présente ensuite le pilotage à mener afin de développer l’ambidextrie contextuelle à l’aide d’un Fab Lab d’entreprise. / This thesis aims to better understand and support corporate innovation strategies to help them coping with the challenges associated with the intensification of the dynamics and changes in the economic environment. However, in order to survive these economic rhythms, previous research recommends organizations to reconcile their exploitation and their exploration activities, concomitantly. In this context, our work specifically examines an innovation strategy giving particular attention to the initiatives of individuals in exploration activities : contextual ambidexterity. Simultaneously, our research examines an object of research previously unreleased in academic studies : the corporate Fab Lab (or internal Fab Lab). At the crossroads of these two subjects, this thesis raises the question of the development of contextual ambidexterity through a corporate Fab Lab. Our case study is conducted in Renault Group, one of the first structures to develop this practice of corporate Fab Lab. Our analysis permits to define this management tool as a quasi-structure conducive to the development of contextual ambidexterity. It then presents the guidance to lead in the objective of developing contextual ambidexterity through a corporate Fab Lab.

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.

The DNA double helix is inherently a nanoscale wire-like object, possessing a 2 nm diameter as well as a remarkable capability for molecular recognition and the interaction with other chemical compounds, thus making it an attractive material for biologically driven assembly of artificial nanostructures. In this work methods for the construction of functional electronic networks from single DNA molecules are presented. For this, (i) the generation of patterns of distinct interconnects between micro-fabricated contact pads are explored by stretching end-specifically thiol-functionalized, single-tethered DNA molecules using hydrodynamic flow as well as an electric field-induced thermal flow. (ii) These networks then serve as a template for a selective in-situ photoinduced nucleation and growth of platinum clusters of 4 nm diameter along the DNA molecules. In the synthesis exclusively platinum ions from an aqueous platinum nitrate solution bonded electrostatically to the backbone of the immobilized DNA can be reduced upon irradiation with UV light, while background metallization is inhibited. Furthermore, the metallization scheme is applied to DNA nanotubes and another photochemical deposition process is used to tune the interparticle gap space in a discontinuous platinum cluster chain to form conducting nanowires. The "process toolbox'' presented in this work offers a versatile alternative for the hierarchical patterning and incorporation of biotemplated nanomaterials into micro-/nanofabrication schemes. / Ein doppelhelikaler DNA-Strang besitzt mit seinem hohen Aspektverhältnis von Natur aus Ähnlichkeit mit einem Kabel. Zusammen mit seinen einzigartigen Selbstassemblierungseigenschaften sowie der Fähigkeit, mit einer Vielzahl von chemischen Stoffen eine Verbindung einzugehen, macht dies ihn zu einem aussichtsreichen Baumaterial für den Aufbau von künstlichen Nanostrukturen. In dieser Arbeit werden deshalb verschiedene Methoden für den Bau von elektronischen Schaltkreisen aus einzelnen DNA-Strängen demonstriert. Dazu wird (i) die Herstellung von Verdrahtungsmustern zwischen lithographisch gefertigten Kontaktstrukturen untersucht. Endständig mit Thiolgruppen funktionalisierte DNA-Moleküle, die an nur einem Ende mit der Oberfläche verknüpft sind, werden mittels Strömung oder eines elektrothermisch induzierten Flusses zwischen Elektroden gespannt. (ii) Diese Netzwerke dienen im Weiteren als Vorlage für ein selektives, lichtinduziertes Wachstum von Platinpartikeln mit Durchmessern von 4 nm lokal entlang der DNA-Moleküle. Dabei werden unter UV-Bestrahlung nur solche Platinionen reduziert, die aus einer Platinnitrat-Lösung elektrostatisch an die immobilisierte DNA angebunden haben. Partikelwachstum in der umgebenden Lösung wird weitgehend verhindert. Darüber hinaus wird dieses Verfahren auch auf DNA-Nanoröhren angewendet und ein weiterer photochemischer Abscheideprozess eingesetzt, um unterbrochene Clusterkettern zusammenzuwachsen, mit dem Ziel, elektrisch leitfähige Nanodrähte zu erhalten. Die vorgestellten Verfahren stellen eine vielseitige Alternative zu herkömmlichen, hierarchischen Fabrikationsschemen der Mikro- und Nanotechnologie dar.

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.