Yes / Corporations in the 21st play a decisive role in the future of society. Their power and influence in world affairs often seems devoid of ethics and seems to exceed the reach and the means of many nations. As a result, the strategic positions they take towards value creation and ethics affects every individual on the planet. This paper explores strategic routes that organisations could apply to facilitate economic growth while ensuring their ecological integrity and ensuring social enhancement generating benefits to a wider scope of organisational stakeholders. By conducting a critical analysis and clarifying common misconceptions between Corporate Social Responsibility (CSR), Creating Shared Value (CSV) and Sustainability, it is possible to determine how these interrelated strategic approaches have evolved. This article argues the importance of transforming the purpose of organisations to encapsulate stakeholder value creation as the main reason for their existence.

Hållbar utveckling är ett aktuellt ämne i dagens samhälle och det ställs allt högre krav på att företag ska ta sitt ansvar för att bidra till en hållbar utveckling. Bankerna är de aktörer som kan styra hur kapital ska investeras och har därmed stor makt och mycket att vinna på att främja en hållbar utveckling i samhället. De globala affärsmöjligheterna som marknaden för hållbar utveckling utgör uppskattas att år 2050 uppgå till omkring tre biljoner dollar per år. Banking on shared value (BSV), som är en vidareutveckling av creating shared value, innebär att banker kan generera ekonomiskt värde på ett sätt som samtidigt skapar socialt och miljömässigt värde. Av en granskning som har utförts av Fair Finance Guide framgår det att de sju största bankerna i Sverige får relativt låga hållbarhetsbetyg. Många forskare menar att sustainability management control systems (SMCS), vilket är en en utvecklad modell av Malmi och Browns teori om MCS kan vara nyckeln till att lyckas integrera hållbar utveckling i verksamheten. Det efterfrågas dock fler praktikfall inom området. Syftet med denna studie är att bidra till en ökad förståelse för hur företagsledningen inom banksektorn kan använda SMCS för att integrera hållbar utveckling i sin verksamhet En fallstudie har genomförts av Ekobanken som är den enda svenska bank som är medlem i Global Alliance for Banking on Values och som har fått högst betyg av samtliga banker i Fair Finance Guides granskning. Det empiriska materialet har samlats in med hjälp av intervjuer med två personer inom Ekobankens ledning samt från dokumentstudier. Studien har en abduktiv ansats. Vi har identifierat Ekobankens mest framträdande styrningsverktyg som kulturell styrning som har ett starkt fokus på hållbar utveckling, administrativ styrning och cybernetiska styrningsverktyg. Ekobanken har enligt oss ett väl fungerande SMCS som lyckas med att integrera hållbar utveckling i verksamheten. Vi anser dock inte att Ekobankens arbete med hållbar utveckling kan definieras som BSV fullt ut men att de är den bank i Sverige som i nuläget kommer närmast att uppfylla kraven för BSV. Vi menar därmed att studiens resultat med fördel kan verka inspirerande för andra banker. Det är framförallt Ekobankens transparens, öppna klimat, ledningens engagemang samt deras hållbarhetsredovisning och utlåningspolicy som andra banker, som jobbar mot hållbar utveckling, enligt vår mening bör ta fasta på. / Sustainable development is a topical subject in today's society and there is an increasing demand for companies to take responsibility by contributing to sustainable development. The banks control how capital is invested, thus giving them great power to and a lot to gain from promoting sustainable development in society. The business opportunities from the market for sustainable development is estimated to provide a value of three trillion dollars annually by 2050. Banking on shared value ​​(BSV), which is a further development of creating shared value, means that banks can generate economic value and at the same time create social and environmental value. A review conducted by Fair Finance Guide shows that the seven largest banks in Sweden are performing relatively low results in terms of sustainability. Many researchers argue that sustainability management control systems (SMCS), which is a developed model of Malmi and Brown's theory about MCS, can be the key to successfully integrating sustainable development into the business. However, more practical cases are required in the area. This study aims at contributing to an increased understanding of how corporate governance in the banking sector can use SMCS to integrate sustainable development into the business. A case study has been carried out on Ekobanken, which is the only Swedish bank that is a member of Global Alliance for Banking on Values and has been awarded the highest rating in the Fair Finance Guide´s review. The empirical material has been collected by means of semi-structured interviews with two persons within Ekobanken´s management team as well as documentary studies. The study has an abductive approach. We have identified Ekobanken's most prominent management tools as cultural governance with a strong focus on sustainable development, administrative governance and cybernetic management tools. In our opinion Ekobanken has a successful SMCS that manage to integrating sustainable development into the business. However, Ekobanken's work with sustainable development can, in our opinion, not be fully defined as BSV, but we believe that they are the bank in Sweden that is currently closest to meeting the requirements for BSV. Therefore we mean that the results of this study can be of inspiration for other banks. It is primarily Ekobanken's transparency, open climate, management's commitment, and their sustainability report and lending policy that other banks working towards sustainable development should strive to apply.

This study aims to advance the understanding of Digital Opportunity Trust’s (DOT) value proposition by characterizing the ‘modus operandi’ and to develop a method to explore the impact of entrepreneurship in the developing (or under-developed) regions of the world undertaken by Digital Opportunity Trust. DOT is an initiative to help reduce poverty, and to achieve greater social and economic stability by empowering people with skills and knowledge by utilizing new technologies in their communities. Prior research suggests the adaptation of ‘Information and Communication Technology’(ICT) and technological advancement as a means of addressing 500 million people worldwide, those residing at the ‘bottom of the pyramid’ (Prahalad, 2005) for an effective social transformation. “Digital Opportunity Trust (DOT)” is one of the not-for-profit (NFP) / non-governmental organizations (NGO), which strives to accomplish this goal by blending ‘entrepreneurial’ education with ‘corporate social responsibility’ to foster new ventures that use digital communications technology. DOT is operating in eleven (11) countries for more than eight (8) years now, rendering it important to validate and evaluate the extent to which Information and Communication Technology ICT allows people in poor communities to exchange knowledge, and to compete with new enterprise. Personal interviews (Case Study Methodology) with DOT’s executives, staff, interns and contractors were arranged to gather insightful information and to characterize the value proposition. The aim is to gather estimates of achievement for each of the defining attributes (‘as things are’ to reflect present achievement and ‘as things could be’ to reflect how far the attribute might be ‘pushed’). While it must be the responsibility of DOT’s leaders to articulate formally its value proposition, evidence gathered in this case study points in possible directions. For example, DOT’s value proposition is based on a humanitarian goal and a win-win situation that benefits the people of underdeveloped regions as well as DOT itself. DOT does not merely advance monetary aid to the poor regions of the world; rather it creates a model of economical sustainability. It empowers people by imparting technical prowess and training to them. This not only keeps them abreast of the whole world, but also helps improve their quality of life. DOT provides technological initiatives and programs in developing areas, while adhering effectively to accountability structure. Multinational companies and not-for-profit organizations can gain useful and practical knowledge from DOT’s experience. DOT brings an edge to entrepreneurship by advocating productivity and skill, especially in technological fields. The poor man’s plight turns into a healthy, industrious skill. An emerging paradigm for creating shared value suggests that this is precisely the model worldwide corporations should invest in and apply in these ever-challenging economic times.

This study aims to advance the understanding of Digital Opportunity Trust’s (DOT) value proposition by characterizing the ‘modus operandi’ and to develop a method to explore the impact of entrepreneurship in the developing (or under-developed) regions of the world undertaken by Digital Opportunity Trust. DOT is an initiative to help reduce poverty, and to achieve greater social and economic stability by empowering people with skills and knowledge by utilizing new technologies in their communities. Prior research suggests the adaptation of ‘Information and Communication Technology’(ICT) and technological advancement as a means of addressing 500 million people worldwide, those residing at the ‘bottom of the pyramid’ (Prahalad, 2005) for an effective social transformation. “Digital Opportunity Trust (DOT)” is one of the not-for-profit (NFP) / non-governmental organizations (NGO), which strives to accomplish this goal by blending ‘entrepreneurial’ education with ‘corporate social responsibility’ to foster new ventures that use digital communications technology. DOT is operating in eleven (11) countries for more than eight (8) years now, rendering it important to validate and evaluate the extent to which Information and Communication Technology ICT allows people in poor communities to exchange knowledge, and to compete with new enterprise. Personal interviews (Case Study Methodology) with DOT’s executives, staff, interns and contractors were arranged to gather insightful information and to characterize the value proposition. The aim is to gather estimates of achievement for each of the defining attributes (‘as things are’ to reflect present achievement and ‘as things could be’ to reflect how far the attribute might be ‘pushed’). While it must be the responsibility of DOT’s leaders to articulate formally its value proposition, evidence gathered in this case study points in possible directions. For example, DOT’s value proposition is based on a humanitarian goal and a win-win situation that benefits the people of underdeveloped regions as well as DOT itself. DOT does not merely advance monetary aid to the poor regions of the world; rather it creates a model of economical sustainability. It empowers people by imparting technical prowess and training to them. This not only keeps them abreast of the whole world, but also helps improve their quality of life. DOT provides technological initiatives and programs in developing areas, while adhering effectively to accountability structure. Multinational companies and not-for-profit organizations can gain useful and practical knowledge from DOT’s experience. DOT brings an edge to entrepreneurship by advocating productivity and skill, especially in technological fields. The poor man’s plight turns into a healthy, industrious skill. An emerging paradigm for creating shared value suggests that this is precisely the model worldwide corporations should invest in and apply in these ever-challenging economic times.

Vi har i denna uppsats undersökt hur ett småföretag kan skapa gemensamt värde kopplat till en av deras produkter, och hur skapandet av gemensamt värde kan bidra till en cirkulär värdekedja. För att undersöka frågeställningen har teorier om värdekedjor, gemensamt värdeskapande samt cirkulär ekonomi applicerats på en produkt, Clamp Tray, som säljs av det svenska småföretaget NAVET. Genom intervjuer och annat informationssamlande, har en tydlig värdekedja av Clamp Tray byggts upp, och denna har slutligen analyserats med en kombination av teorierna gällande gemensamt värde och cirkulär ekonomi. Resultaten visar att Clamp Tray redan har kommit en god bit på vägen till en cirkulär värdekedja, och att det även finns en stor potential inför framtida utveckling, genom bland annat omdefinierande av produktiviteten i värdekedjan, återupptagandet av produkter och marknader samt möjliggörandet av lokala kluster, faktorer som är centralt inom gemensamt värdeskapande.

由於環保意識抬頭及商界和社會之間日益惡化的情況下，企業正在努力尋找新的商業模式來重塑資本主義。麥可·波特主張創造共享價值，試圖找尋新一波創新的商業模式來重塑資本主義。共享價值模式能夠為企業和社會創造財富，因此為越來越多的企業紛紛加入創造共享價值的行列。 本論文主要使用個案分析法和次級資料分析法進行研究。研究係透過了解利害相關人對於智慧電網的態度，以及解析智慧電網產業價值鏈來分辨共享價值之所在。透過對於智慧電網相關的研究，以及共享價值的學術文獻來建立研究架構。同時也蒐集了IBM公司以及智慧電網相關產業的動態訊息支持研究分析。其目的是要找出IBM公司的商業模式是否符共享價值模型之定義。研究彙整了智慧電網的利害相關人的意見，並且進行IBM所提供智慧電網方案與共享價值的關聯性分析。然後建議IBM對於創造共享價值可能的發展方向與模式。 研究結果發現IBM提供的智慧電網方案與創造共享價值其實是有關聯性的。然而，大部分的價值是透過與產業鏈結合而間接被創造出來的。在智慧電網方面，IBM並無法獨立創造出共享價值。因而提出了在面對利害關係人時，需要清楚辨認誰是最主要的影響者。透過連鎖效應的方式使得智慧電網能夠更符合創造共享價值。 另外，由於智慧電網應用技術的複雜性使得本研究的力度受到限制。 / Due to the rise of environmental awareness and the worsening situations between the business community and society, corporations are trying to find a way to reinvent capitalism. Michael E. Porter advocates that Creating Shared Value might be the answer for how business will able to reinvent capitalism and unleash the next wave of business and innovation. More and more corporations have jumped on the CSV bandwagon to create wealth for both the business and the society. Case analysis and secondary data analysis techniques are employed in this paper as the research method, through analyzing the stakeholders that are in the smart grid landscape. Academic literature, research papers, publications and information from relevant websites are used to support the analysis. The purpose is to find out whether IBM Company’s business model is in accordance with the shared value model by analyzing the opinions of stakeholders of smart grid and the proposes values of IBM’s smart grid solutions. The results are that most of the solutions that IBM has for smart grid are somehow relevant to the concept of CSV. However, most of the values proposed are rather indirect　as they are often created through collaborating with other players in the value chain. IBM alone would not be able to create a shared value model of its own. Therefore, suggestion has been made to emphasize on the importance of clearly identifying who has the biggest influence among stakeholders. Through chain effect between the stakeholders to enhance Smart Grid to become a more distinct shared value model. Also, due to the complexity of technologies involved in smart grid, the research has many limitations.