Thesis (MCom. (Accounting)) -- University of Limpopo, 2014 / This study explored the impact of Environmental Management Practices on firm financial performance through a case study of selected JSE SRI South African mining companies. Previous studies focused more on disclosure or international research but none focused on this impact in JSE SRI South African mining firms hence this study attempted to fill this gap. Using a mixed methods approach, the study examined whether the firms’ carbon emissions, energy usage and water usage had any impact on the firms’ return on equity. The study concluded that Environmental Management Practices did impact firms’ financial performance and offers many opportunities for academia, industry, managers, regulators and society to use these findings as a means for more research into and better understanding of these environmental management practices and their potential benefits to society.

Alterações nos regulamentos, mudanças no comportamento do consumidor e potenciais ganhos de competitividade são alguns dos motivos citados por gestores como motivadores para a adoção de várias práticas de gestão ambiental. Estas práticas afetam, de acordo com outros estudos, os desempenhos ambiental e financeiro das empresas. No entanto, práticas diferentes afetam de forma diferente os desempenhos mencionados, ou ainda algumas práticas podem ser usadas de forma propagandísticas, podendo afetar o desempenho financeiro, mas não necessariamente o desempenho ambiental.. Assim, este trabalho tem como objetivo verificar se há relação entre as práticas de gestão ambiental (aqui divididas em \'práticas de planejamento e organização\', \'práticas operacionais\' e \'práticas comunicacionais\') utilizadas pelas empresas e os desempenhos ambiental e financeiro destas por meio da análise de empresas do setor químico brasileiro, utilizando modelagem de equações estruturais (Structural Equation Modeling - SEM) e uma survey para coleta dos dados subjetivoprimários (percepção dos gestores). Para tanto, foi desenvolvido um modelo teórico e construído um diagrama de caminhos de relações causais que foi convertido em um conjunto de modelos estruturais e de mensuração. Para testar o modelo proposto, um teste empírico foi aplicado em empresas do setor químico brasileiro. Os resultados deste teste foram os seguintes: (a) PGAs de planejamento e organização possuem uma relação positiva com o desempenho ambiental e o com desempenho financeiro; (b) PGAs operacionais possuem uma relação negativa com o desempenho financeiro; (c) PGAs comunicacionais possuem uma relação positiva com o desempenho financeiro; (d) Não há relação estatisticamente significativa entre as PGAs operacionais e o desempenho ambiental; (e) Não há relação estatisticamente significativa entre as PGAs comunicacionais e o desempenho ambiental; (f) Não há relação estatisticamente significativa entre o desempenho ambiental e o desempenho financeiro. Neste estudo, as práticas de gestão ambiental se relacionam mais significativamente com o desempenho financeiro, podendo indicar, na amostra estudada, um perfil menos proativo de gestão ambiental, com foco na adequação legar para a continuar com um bom desempenho financeiro. / Regulation modifications, changes in consumer behavior, and potential competitiveness gains have motivated managers to adopt a number of environmental management practices. These practices affect, according to other studies, environmental and financial performance of companies. However, different practices act differently upon the aforementioned performances. Some practices may even be used in a propagandistic way, which may affect the financial performance, but not necessarily the environmental one. Thus, this study aims to determine whether there is relationship between environmental management practices (here divided into \'planning and organizational practices\', \'operational practices\', and \'communication practices\') used by companies and their environmental and financial performance by analyzing companies in the Brazilian chemical industry, using Structural Equation Modeling (SEM) and a survey to collect data according to the perception of managers. As a result, a theoretical model was developed and a diagram of causal relationships paths was built and converted into a set of structural models and measurement. To test the model, an empirical test was applied to companies in the Brazilian chemical industry. The results of this test were: (a) There is a positive relationship between planning and organizational practices and both environmental and financial performances; (b) There is a negative relationship between operational practices and financial performance; (c) There is a positive relationship between communication practices and financial performance; (d) there is no statistically significant relationship between operational practices and environmental performance; (e) there is no statistically significant relationship between communication practices and environmental performance; (f) there is no statistically significant relationship between environmental performance and financial performance. In this study, environmental management practices relates more significantly to the financial performance and may indicate, in the sample, a less proactive profile environmental management, focusing on theadequacy bequeath to continue with a good financial performance.

Alterações nos regulamentos, mudanças no comportamento do consumidor e potenciais ganhos de competitividade são alguns dos motivos citados por gestores como motivadores para a adoção de várias práticas de gestão ambiental. Estas práticas afetam, de acordo com outros estudos, os desempenhos ambiental e financeiro das empresas. No entanto, práticas diferentes afetam de forma diferente os desempenhos mencionados, ou ainda algumas práticas podem ser usadas de forma propagandísticas, podendo afetar o desempenho financeiro, mas não necessariamente o desempenho ambiental.. Assim, este trabalho tem como objetivo verificar se há relação entre as práticas de gestão ambiental (aqui divididas em \'práticas de planejamento e organização\', \'práticas operacionais\' e \'práticas comunicacionais\') utilizadas pelas empresas e os desempenhos ambiental e financeiro destas por meio da análise de empresas do setor químico brasileiro, utilizando modelagem de equações estruturais (Structural Equation Modeling - SEM) e uma survey para coleta dos dados subjetivoprimários (percepção dos gestores). Para tanto, foi desenvolvido um modelo teórico e construído um diagrama de caminhos de relações causais que foi convertido em um conjunto de modelos estruturais e de mensuração. Para testar o modelo proposto, um teste empírico foi aplicado em empresas do setor químico brasileiro. Os resultados deste teste foram os seguintes: (a) PGAs de planejamento e organização possuem uma relação positiva com o desempenho ambiental e o com desempenho financeiro; (b) PGAs operacionais possuem uma relação negativa com o desempenho financeiro; (c) PGAs comunicacionais possuem uma relação positiva com o desempenho financeiro; (d) Não há relação estatisticamente significativa entre as PGAs operacionais e o desempenho ambiental; (e) Não há relação estatisticamente significativa entre as PGAs comunicacionais e o desempenho ambiental; (f) Não há relação estatisticamente significativa entre o desempenho ambiental e o desempenho financeiro. Neste estudo, as práticas de gestão ambiental se relacionam mais significativamente com o desempenho financeiro, podendo indicar, na amostra estudada, um perfil menos proativo de gestão ambiental, com foco na adequação legar para a continuar com um bom desempenho financeiro. / Regulation modifications, changes in consumer behavior, and potential competitiveness gains have motivated managers to adopt a number of environmental management practices. These practices affect, according to other studies, environmental and financial performance of companies. However, different practices act differently upon the aforementioned performances. Some practices may even be used in a propagandistic way, which may affect the financial performance, but not necessarily the environmental one. Thus, this study aims to determine whether there is relationship between environmental management practices (here divided into \'planning and organizational practices\', \'operational practices\', and \'communication practices\') used by companies and their environmental and financial performance by analyzing companies in the Brazilian chemical industry, using Structural Equation Modeling (SEM) and a survey to collect data according to the perception of managers. As a result, a theoretical model was developed and a diagram of causal relationships paths was built and converted into a set of structural models and measurement. To test the model, an empirical test was applied to companies in the Brazilian chemical industry. The results of this test were: (a) There is a positive relationship between planning and organizational practices and both environmental and financial performances; (b) There is a negative relationship between operational practices and financial performance; (c) There is a positive relationship between communication practices and financial performance; (d) there is no statistically significant relationship between operational practices and environmental performance; (e) there is no statistically significant relationship between communication practices and environmental performance; (f) there is no statistically significant relationship between environmental performance and financial performance. In this study, environmental management practices relates more significantly to the financial performance and may indicate, in the sample, a less proactive profile environmental management, focusing on theadequacy bequeath to continue with a good financial performance.

Lärande för hållbar utveckling (LHU) är ett ramverk som har skapats på global nivå för att främja hållbar utveckling (HU) på både global och lokal nivå. LHU innebär att integrera kunskaper och värderingar inom grundskolan som präglas av HU. För att elever ska kunna agera ansvarsfullt gentemot miljön syftar LHU att ge elever en förståelse för komplexa sociala och ekologiska samband för att potentiellt kunna lösa miljöproblem och i slutändan bidra till ett mer hållbart samhälle. LHU har införts i den svenska läroplanen som ett led i att säkerställa måluppfyllnad av Agenda 2030. Inom grundskolan har rektorer det övergripande ansvaret för att leda och samordna den pedagogiska verksamheten och forskning visar att rektorer är avgörande för att skapa en skolorganisation som ger en plattform för HU. Emellertid förekommer ett behov av organisationsutveckling inom svenska skolor avseende den pedagogiska verksamheten som knyter an till LHU. Med syfte att undersöka vilka drivkrafter som ligger bakom rektorers tillämpande av LHU undersöks därför rektorers uppfattningar om HU för att synliggöra hur LHU tillämpas inom skolan. Genom en kvalitativ ansats hölls intervjuer med sex skolledare på skolor i Skåne och med en kompletterande diskursanalys av nationella styrdokument kunde det konstateras att det förekommer skillnader i rektorernas syn på HU. Resultatet av denna studie visar att utmärkelser inte påverkar tillämpningen av LHU. Drivkraften bakom implementeringen av LHU synliggörs således snarare genom förändringsagenter, HL, investeringar i EMP och inre motivation. / Education for Sustainable Development (ESD) is a global framework to promote sustainable development (SD) on both a global and local level. The purpose of ESD is to integrate knowledge and values that embodies SD throughout the education system. To ensure students responsible engagement with the environment, ESD aims to give students an understanding of complex connections regarding both social and ecological aspects. ESD has been implemented in the Swedish curriculum to fulfill its obligations towards 2030 Agenda for Sustainable Development. In elementary school the principal has the overall responsibility to lead and coordinate the pedagogical activities and research has shown that the principal is crucial in developing a platform for ESD within the school organization. However, in order to implement ESD there is a need in Sweden for organizational change within schools. In this study principal’s perception of SD are investigated with the purpose of gaining knowledge regarding the principal’s motivation for implementing ESD. Through a qualitative method six interviews were conducted with school leaders in Skåne and with a complementing discourse analysis of national governing documents, it could be concluded that there was a difference in perception of SD. The results of this study show that awards for ESD does not affect the implementation of ESD. Instead, the driving force for implementing ESD is rather shown in the presence of change agents, leadership for sustainability, investments in EMP and intrinsic motivation.

L’identité écologique, ou le sens que l’on donne à notre relation avec la nature ainsi qu’avec les enjeux environnementaux, constitue une facette identitaire pour laquelle l’intérêt scientifique est grandissant, considérant la situation climatique actuelle. Dans un contexte de travail, il pourrait s’agir d’un motivateur puissant non seulement pour le choix d’emploi ou d’organisation, mais également pour mener les individus à poser des actions écologiques dans leur lieu de travail. Il s’agit donc d’un levier non négligeable dans la responsabilisation environnementale des entreprises. L’étude de l’identité écologique se montre prometteuse dans la compréhension de ce qui mène les individus à poser plus d’actions environnementales dans leur vie personnelle. Toutefois, la définition du concept d’identité écologique est multiple et son application dans un contexte de travail est limitée. Par ailleurs, les instruments mesurant l’identité écologique sont à l’image des définitions existantes et sont donc limités dans leur portée, notamment en ne considérant que les aspects individuels ou sociaux de cette facette identitaire. Le premier article de la thèse a pour objectif de clarifier et unifier la définition de l’identité écologique, en répertoriant ses aspects autant individuels que sociaux et en faisant émerger ses particularités dans le contexte du travail. Grâce à l’analyse de contenu de 12 entrevues conduites auprès de travailleurs et travailleuses au Québec, huit thèmes ont été dégagés, répartis en trois grandes catégories : (1) l’identité écologique individuelle, (2) L’identité écologique sociale, ainsi que (3) la centralité et la saillance de cette facette identitaire. Les résultats indiquent que des valeurs écologiques, un paradigme écocentriste et un désir de contact et de proximité avec la nature caractérisent les attributs individuels répertoriés. Pour ce qui est de l’identité sociale, les mécanismes d’affirmation, d’identification à des groupes à vocation environnementale, ainsi que les représentations sociales de l’environnementalisme constituent les thèmes principaux inventoriés. Enfin, en comparant l’identité écologique dans la vie personnelle et au travail, il apparaît que cette facette identitaire est généralement plus saillante dans la vie personnelle, facilitant le fait de poser des actions pour l’environnement dans ce contexte. Le niveau de centralité de l’identité écologique dépendrait également de potentiels conflits avec d’autres facettes identitaires, par exemple celle associée à notre rôle au travail. Le second article possède deux objectifs : valider un questionnaire d’identité écologique et mesurer son utilité dans la prédiction des comportements de citoyenneté organisationnelle pour l’environnement (CCOE), en lien avec les pratiques managériales environnementales et le soutien du superviseur pour l’environnement. Au niveau du premier objectif, une phase de validation initiale a permis de déterminer une structure en quatre facteurs à l’instrument d’identité écologique, grâce à des analyses factorielles exploratoires (n = 513). Une seconde étude de validation a permis de confirmer cette structure par l’entremise d’une modélisation par équations structurelles exploratoires (n = 584). Pour ce qui est du deuxième objectif de cet article, un modèle de médiation en série a été proposé pour déterminer l’effet médiateur du soutien du superviseur pour l’environnement et de l’identité écologique sur la relation entre les pratiques managériales environnementales et les CCOE. Les résultats obtenus appuient ce modèle. La présente thèse contribue aux connaissances sur l’identité écologique par une conceptualisation y rassemblant ses éléments individuels et sociaux, ainsi que du travail. La création et la validation d’un instrument de mesure de l’identité écologique, ainsi que le test de son pouvoir prédictif sur les CCOE sont autant d’étapes pouvant mener à l’étude empirique du concept d’identité écologique et à la compréhension des mécanismes favorisant les CCOE. / Environmental identity, or the meaning we give to our relationship with nature and environmental issues, is a facet of identity in which scientific interest is growing, given the current climatic situation. In a work context, it could be a powerful motivator not only for choosing a job or organization, but also for leading individuals to take ecological action in the workplace. It is therefore a significant lever for corporate environmental responsibility. Studies on environmental identity are showing promise in understanding what leads individuals to undertake more environmental actions in their personal lives. However, the definition of the concept of environmental identity is multifaceted and its application in a work context is limited. Furthermore, the instruments used to measure environmental identity reflect existing definitions and are therefore limited in scope, particularly by only considering the individual or social aspects of this identity facet. The first article of the thesis aims to clarify and unify the definition of environmental identity, listing its individual and social aspects while highlighting its particularities in the context of work. Through a content analysis of 12 interviews with workers in Quebec, eight themes emerged regarding the content of environmenral identity, divided into three main categories: (1) individual environmental identity, (2) social environmental identity, and (3) the centrality and salience of this identity facet. The results indicate that environmental values, an ecocentric paradigm and a desire for contact and proximity with nature characterize the individual attributes inventoried. In terms of social identity, mechanisms of affirmation, identification with environmentally oriented groups, and social representations of environmentalism are key. Finally, when comparing environmental identity in personal life and at work, it appears that this identity facet is generally more salient in personal life, making it easier to perform environmental actions in this context. The level of centrality of environmental identity also depends on potential conflicts with other identity facets, such as that associated with our role at work. The second article addresses the other two aims of the thesis: validating an environmental identity questionnaire and measuring its usefulness in predicting organizational citizenship behaviors for the environment (OCBEs), in relation to environmental managerial practices and supervisor support for the environment. Regarding the first objective, two validation phases were carried out. The first determined a four-factor structure for the environmental identity instrument using exploratory factor analysis (n = 513). A second validation study confirmed this structure through exploratory structural equation modelling (n = 584). Regarding the second objective of this article, a serial mediation model was proposed to determine the mediating effect of supervisor support for the environment and environmental identity on the relationship between environmental managerial practices and OCBEs. The results obtained support this model. This thesis contributes to the body of knowledge on environmental identity by conceptualizing its individual and social elements, as well as work. The creation and validation of an instrument for measuring environmental identity, as well as the test of its predictive power on OCBEs, constitute steps that can lead to the empirical study of the concept of environmental identity and the understanding of the mechanisms promoting OCBEs.