Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-10-17T11:47:05Z No. of bitstreams: 1 Luciênio Rosa e Silva Júnior_.pdf: 823445 bytes, checksum: e77abcb36d0250a70ea08b52f5980137 (MD5) / Made available in DSpace on 2017-10-17T11:47:05Z (GMT). No. of bitstreams: 1 Luciênio Rosa e Silva Júnior_.pdf: 823445 bytes, checksum: e77abcb36d0250a70ea08b52f5980137 (MD5) Previous issue date: 2017-06-13 / Nenhuma / Este estudo verifica se existe alguma relação entre estímulos institucionais e adoção de práticas de gestão e estratégias ambientais empresariais pelos frigoríficos exportadores de carne bovina. Dessa forma, o objetivo desdobrou-se, especificamente, em identificar os principais estímulos institucionais que motivam a adoção de práticas de gestão e estratégias ambientais empresariais por essas empresas; comparar as informações obtidas nas organizações pesquisadas a fim de utilizá-las na composição de um parecer acerca da adoção de práticas de gestão e estratégias ambientais empresariais pelos frigoríficos exportadores de carne bovina; e avaliar como as ações dos principais stakeholders dessas empresas as estimulam na adoção de práticas de gestão e estratégias ambientais empresariais. Foi utilizado como procedimento metodológico para coleta de dados a pesquisa documental e as entrevistas abertas e semi-estruturadas, por meio de um estudo de casos múltiplos nos três principais frigoríficos exportadores da carne bovina brasileira e nos seus principais stakeholders (uma ONG ambientalista, governo, entidades de classe, etc.). A análise de dados possibilitou trazer contribuições para o governo na formulação de políticas públicas de comércio exterior de carne bovina e de preservação ambiental; para os frigoríficos exportadores de carne bovina na adoção de práticas de gestão e de estratégias ambientais que tragam retorno econômico-financeiro; e para a sociedade no retorno social, ambiental e econômico, além de contribuir com a teoria na elucidação da desconhecida relação existente entre estímulos institucionais e práticas de gestão e estratégias ambientais empresariais. Enfim, os resultados indicam que existe relação entre estímulos institucionais e práticas de gestão e estratégias ambientais empresariais, sendo que é considerado como o grande marco, os Termos de Ajustamento de Conduta firmados entre os principais frigoríficos brasileiros e o ministério público federal, que no passado foi considerado como principal instrumento de controle, e que atualmente é considerado como principal instrumento de estímulo, principalmente no que tange a futuras oportunidades de comércio internacional da carne bovina brasileira. / This study determines if there is a relation between institutional stimulus and the adoption of management policies and corporate environmental strategies by slaughterhouses which export beef. In this way, the objective comprehends three approaches: specifically, to identify the main institutional stimulus which motivates the adoption of management policies and corporate environmental strategies by these companies; to compare the information gathered at the companies studied to use it for the composition of a report on the adoption of management policies and corporate environmental strategies by the slaughterhouses which export beef; and to evaluate how the actions of the main stakeholders of these companies encourage them to adopt management policies and corporate environmental strategies. The methodological approach for data collection was documental research and open and semi-structured interviews, with the study of multiple cases at the three main Brazilian beef slaughterhouses and their main stakeholders (an environmental NGO, the government, trade associations etc.). The analysis of data resulted in contributions for the government as the development of public policies for the foreign trade of beef and the environment preservation; for the slaughterhouses which export beef, the adoption of management practices and environmental strategies which bring an economic and financial return; and, for the society, the social, environmental and economic return, besides contributing to the theory for the understanding of the unknown relation existent between institutional stimulus and management practices and corporate environmental strategies. Thus, the results show that there is a relation between institutional stimulus and management practices and corporate environmental strategies. The Term of Conduct Adjustment signed by the main Brazilian slaughterhouses and the Federal Public Ministry is considered a milestone: last year it was considered the main instrument of control, while today it is seen as the main instrument of promotion, especially when it comes to future opportunities for the Brazilian beef of international trade.

Hårdare kundkrav, utveckling av informations- och kommunikationsteknologi, samt ökad miljömedvetenhet driver tillverkande företag att tjänsteorientera verksamheten och strategier. Istället för att enbart leverera fysiska produkter strävar företag att utveckla bredare och konkurrenskraftiga erbjudanden. En strategi för att hantera hårdare omvärldskrav är utveckling av funktionsförsäljning som också är förknippat med begrepp som dematerialisering och service innovation.Funktionsförsäljning bygger på idén att företaget, genom att sälja funktioner, bestående av produkter, tjänster, information och kompetens, kanöka kundvärdet, öka företagets konkurrenskraft och skapa förutsättningar för miljöanpassade cirkulära produktionssystem. Det är en strategi som syftar till att förbättra såväl företagets externa som interna effektivitet. Forskare och praktiker har uppmärksammat den logiska grunden för funktionsförsäljning som affärs- och miljöstrategi. Få har emellertidstuderat vilka hinder som är förknippade med utveckling av denna strategi i produktorienterade företag i praktiken. Denna avhandling behandlar både logiken och de strukturella hinder som är förknippade med utveckling och implementering av funktionsförsäljning i produktorienterade företag.Dessutom uppmärksammas vilka stödjande strukturer som är nödvändiga för att strategin skall kunna realiseras. Avhandlingen vänder sig såväl tillakademiker som praktiker intresserade av affärsutveckling och affärs- och miljöstrategisk förändring och syftar i grunden till att skapa ökadförståelse för förnyelse och utveckling i företag och organisationer. / <p>Diss. Stockholm : Handelshögskolan, 2004</p>

<p><p><strong>Level:                           </strong>Master thesis in Business administration with concentration towards Ecological economics</p><p><strong> </strong></p><p><strong>Title:             </strong>Combating climate change – a case study of Statoil’s climate strategy<strong></strong></p><p><strong> </strong></p><p><strong>Problem:       </strong>The world is facing an environmental situation where we no longer can ignore problems like climate change, losses of species and an overall environmental degradation. Many actors have to take their responsibility and do as much as they can for a sustainable development. One crucial actor is the business world. Often, they both have the knowledge and financial power to make a difference. Higher environmental regulations and pressure from stakeholders, such as the Swedish government or the EU, forces companies to consider the environment while doing business. This requires a strategy.<strong></strong></p><p><strong> </strong></p><p><strong>Purpose:       </strong>The purpose with the essay is to identify and study Statoil’s climate strategy.  We also want to identify the most important internal and external factors that are affecting the strategy.</p><p><strong> </strong></p><p><strong>Method:       </strong>The thesis is based on a qualitative method made up by two parts, interviews and literature studies. We made one informant interview and two respondent interviews with two environmental executives from Statoil AB.<strong></strong></p><p><strong> </strong></p><p><strong>Results:        </strong>Statoil has a mainly pro-active strategy and are very ambiguous in the climate question, although their strategy is highly affected by the surrounding. Developing new technologies, cooperation and profiling are the main parts of their strategy. They are affected by the dominating discourse ecological modernization, as well as by the organizational field. They are in turn affecting the field by their offensive strategy. The customers and the legal framework are the most important external factors of impact. Whereas the corporate group StatoilHydro and financial resources are the most important internal factors. <strong></strong></p><p><strong> </strong></p><p><strong>Keywords:    </strong>Climate strategy, environmental strategy, responsible company, greening, ecological modernization</p><p> </p></p><p> </p>

由於全球環境問題的日益嚴重與國際化，以及民眾環境意識的提升，國際環保公約以及國際環保標準陸續的被制定與公佈，以因應環境問題。有鑑於此，領先約企業也逐步發展同時嘉惠企業、消費者、環境的三贏策略，期望「綠色創新」能夠成為另一種企業競爭力的來源。 本研究將環境管理理論做一回顧，也對 Piasecki 及溫肇東的「企業環境策略與管理理論」做了更進一步的強化，並輔以相關的組織理論，包括組織演化論、轉型領導論、組織學習論、策略選擇論、自然選擇（生態）論、及機構論等。並藉由個案分析，期望能夠對組織綠化提供一些田野實證研究，並嘗試回答下列幾個問題： 1．組織綠化的啟始動機為何？ 2．組織推動了哪些綠化的行動？ 3．組織綠化會對組織造成何種影響？ 4．組織綠化過程中有哪些組織理論是可以應用得上的？ 本研究的研究對象分成兩部份，第一部份是次級資料個案內容分析，蒐集他人直接間接對於國內外組織綠化的研究個案；第二部份則是重要組織個案實地訪查，本研究選取了三個單位，分別是企業界的永豐餘造紙、科技研究發展單位工業技術研究院，以及媒體天下雜誌。 本研究在經過文獻回顧與探討，蒐集多家國內外企業組織在組織綠化上做法的相關次級資料，以及實地訪談永豐餘造紙、工研院以及天下雜誌推動組織綠化的情況之後，針對研究問題歸納出下列 13 個研究發現： 研究發現 1 組織型態不同，綠化壓力來源不同 研究發現 2 組織在推動綠化時，都會訂定環境政策 研究發現 3 推動綠化的組織，其高階管理者多是組織的綠色領袖 研究發現 4 組織推動綠化時多設有環保專責組織、人員，或由任務編組成立環境委員會。主要的職責多為訂定政策、目標，以及注意法規的發展 研究發現 5 推動組織綠化會引進新的知識或管理工具 研究發現 6 有些組織是以透過技術提升來推動綠化工作 研究發現 7 組織的綠化會透過獎勵來鼓勵員工推動綠化工作 研究發現 8 企業仍可透過傳統組織溝通的方式傳達綠色訊息 研究發現 9 透過組織綠化行動可塑造出綠色企業文化 研究發現 10 國外企業組織較重視對外環保溝通，尤其是與社區的關係 研究發現 11 組織綠化也會透過策略聯盟的方式進行 研究發現 12 組織推動綠化獲得的效益最明顯的是成本的節省、銷售量提升以及增強競爭力 研究發現13 組織對於環保的回應是處於被動／反應與接納性／參與之間 / Because of the more and more serious worldwide environmental problems andglobal badly pollution enents, the wave of the international environmentalconvention and the international environmental protection standard undoubtedlyhas become the unavoidable issue to run an enterprise. According to this, theleading enterprises start to gradually develop the three-win strategy which can benefit the enterprise, the consumer, and the environment at the same time.With the three-win strategy, we hope that environmentalists will not be illagainst the enterprises and that greening can become another source of enterprise competitive capability. The dissertataion not only widely review the environmental management theory, but also reinforce Piasecki and Chao-Tung Wen's "Corporate EnvironmentalStrategy and Management Theory" with the study of related organizational theoryby case analysis. We expect to provide organizational greening with positiveresearches and try to answer the raised questions below.1.What is the motivation of organizational greening?2.What greening actions have the organizations taken?3.What impact on organizations does the organizational greening have?4.Which organizational theory can be applied in the process of organizationalgreening have? The dissertation take the five elements form Piasecki and Chao-Tung Wen'senvironmental strategy and management structure as five analysis dimensions, which are strategic recognition and commitment, new title and functions, newmanagement tools, einvornmental communication, and strategic alliance. After reviewing the papers and case analysis physically, the dissertationhas thirteen research findings.

Level:                           Master thesis in Business administration with concentration towards Ecological economics   Title:             Combating climate change – a case study of Statoil’s climate strategy   Problem:       The world is facing an environmental situation where we no longer can ignore problems like climate change, losses of species and an overall environmental degradation. Many actors have to take their responsibility and do as much as they can for a sustainable development. One crucial actor is the business world. Often, they both have the knowledge and financial power to make a difference. Higher environmental regulations and pressure from stakeholders, such as the Swedish government or the EU, forces companies to consider the environment while doing business. This requires a strategy.   Purpose:       The purpose with the essay is to identify and study Statoil’s climate strategy.  We also want to identify the most important internal and external factors that are affecting the strategy.   Method:       The thesis is based on a qualitative method made up by two parts, interviews and literature studies. We made one informant interview and two respondent interviews with two environmental executives from Statoil AB.   Results:        Statoil has a mainly pro-active strategy and are very ambiguous in the climate question, although their strategy is highly affected by the surrounding. Developing new technologies, cooperation and profiling are the main parts of their strategy. They are affected by the dominating discourse ecological modernization, as well as by the organizational field. They are in turn affecting the field by their offensive strategy. The customers and the legal framework are the most important external factors of impact. Whereas the corporate group StatoilHydro and financial resources are the most important internal factors.   Keywords:    Climate strategy, environmental strategy, responsible company, greening, ecological modernization

Made available in DSpace on 2014-12-17T14:52:54Z (GMT). No. of bitstreams: 1 AlcidesFSF.pdf: 734255 bytes, checksum: 47cc13ea70d864d6a5ffe61ff57b1128 (MD5) Previous issue date: 2005-11-10 / The present work has the objective of presenting an investigation about the quantification, classification and destination of the waste of construction and demolition (RCD) in the city of Natal - RN, focusing the aspects of the environmental impacts and the strategic importance of the environmental administration in the earnings of productivity of the companies. Of the environmental point of view the research intends to identify and to quantify the monthly and annual production of RCD in the city, as well as to know the places of deposition of those residues. To reach the objectives of the study, an exploratory and descriptive research was accomplished, using a questionnaire with closed subjects and an open one, applied in 25 entrepreneurs of the branch of the building site, being 21 builders and 4 entrepreneurs of collection companies and removal dumps. As form of analysis of the data, the descriptive analysis was used and of crossing. The production engineering considers important the insert of best production practices and administration of the product in the companies, with views to the increase of your competitiveness, productivity earnings and improvement of the environmental aspects with views to the consumer's satisfaction, in that case the buyer of immobile. The principal results of the investigation demonstrate that there was not great variability of answers with relationship to the interviewees opinion in what he refers to the environmental practices. In your majority the building site interviewees entrepreneurs evidenced the absence of the public power, particularly the city hall of Natal, in the control, fiscalization and creation of mechanisms for a correct destination of RCD, as well as for your reuse and recycle. On the other hand also it was evident that the recycle or the reuse of RCD on the part of the companies is a rare practice and a lot of times inexistent, although the entrepreneurs' of the building site section great majority recognizes that would have won of productivity with the correct and intensive use of such measures / O presente trabalho tem o objetivo de apresentar uma investiga??o sobre a quantifica??o, classifica??o e destina??o dos res?duos s?lidos de constru??o e demoli??o (RCD) na cidade do Natal - RN, enfocando os aspectos dos impactos ambientais e a import?ncia estrat?gica da gest?o ambiental no ganho de produtividade das empresas. Do ponto de vista ambiental a pesquisa prop?e identificar e quantificar a produ??o mensal e anual de RCD na cidade, bem como conhecer os locais de disposi??o final desses res?duos. Para atingir os objetivos do estudo, foi realizada uma pesquisa explorat?ria e descritiva, utilizando um question?rio com quest?es fechadas e uma aberta, aplicados em 25 empres?rios do ramo da constru??o civil, sendo 21 construtores e 4 empres?rios de empresas de coleta e remo??o de entulhos. Como forma de an?lise dos dados, foi utilizada a an?lise descritiva e de cruzamento. A engenharia de produ??o considera importante a inser??o de melhores pr?ticas de produ??o e gest?o do produto nas empresas, com vistas ao aumento de sua competitividade, ganho de produtividade e melhoria dos aspectos ambientais com vistas ? satisfa??o do consumidor, nesse caso o comprador de im?veis. Os principais resultados da investiga??o demonstram que n?o houve grande variabilidade de respostas quanto ? opini?o dos entrevistados no que se refere ?s pr?ticas ambientais. Em sua maioria, os empres?rios da constru??o civil entrevistados evidenciaram a aus?ncia do poder p?blico, particularmente a prefeitura de Natal, no controle, fiscaliza??o e cria??o de mecanismos para uma correta destina??o dos RCD, bem como para o seu reaproveitamento e reciclagem. Por outro lado tamb?m ficou evidente que a reciclagem ou o reaproveitamento dos RCD por parte das empresas ? uma pr?tica rara e muitas vezes inexistente, embora a grande maioria dos empres?rios do setor de constru??o civil reconhe?am que teriam ganhos de produtividade com a utiliza??o correta e intensiva de tais medidas

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No. of bitstreams: 3 Tese - José Milton de Sousa Filho - vFinal.pdf: 2121088 bytes, checksum: f34ee196cec80f954abee65bfa62f18e (MD5) Tese - José Milton de Sousa Filho - vFinal.pdf: 2121088 bytes, checksum: f34ee196cec80f954abee65bfa62f18e (MD5) Tese - José Milton de Sousa Filho - vFinal.pdf: 2121088 bytes, checksum: f34ee196cec80f954abee65bfa62f18e (MD5) Previous issue date: 2013-08-12 / O presente estudo trata da ‘Estratégia Socioambiental Baseada em Recursos e seu Impacto na Criação de Ambiguidade Causal’ e se propôs a responder a seguinte pergunta de pesquisa: Qual a relação entre estratégia socioambiental baseada em recursos e ambiguidade causal? Mais especificamente, trata criação de ambiguidade causal através da estratégia socioambiental baseada em recursos e capacidades, desta forma, faz sentido teórico considerar a ambiguidade causal como variável dependente, sendo as capacidades socioambientais variáveis independentes (preditoras). Nessa linha, as capacidades baseadas em recursos socioambientais possuem as características causalmente ambíguas preconizadas por Reed e DeFillippi (1990), a saber, tacitividade, complexidade e especificidade. Tais características são essenciais para que o recurso ou capacidade tenha o potencial de gerar ambiguidade causal. Com base no referencial teórico foi estabelecido quais recursos e capacidades tem estreita ligação com as questões socioambientais, ao mesmo tempo em que possuem características causalmente ambíguas. Assim, os seguintes recursos e capacidades emergiram do campo teórico, (a) orientação socioambiental, (b) engajamento com stakeholders, (c) aperfeiçoamento ambiental, e (d) capital humano. Utilizando a técnica estatística regressão linear múltipla, a variável dependente ambiguidade causal foi regredida em função das variáveis independentes que formaram cada um dos quatro citados construtos. Como resultado, apenas as variáveis governança corporativa (construto orientação socioambiental) e sociedade/comunidade (construto engajamento com stakeholders) mostraram-se impactantes positivamente sobre a ambiguidade causal. Por fim, a utilização da ambiguidade causal como variável dependente é fato novo e relevante nos estudos da área de RBV, bem como sua relação com a estratégia socioambiental. Deste modo, pode-se afirmar que os resultados desta pesquisa exploratória tem potencial para ampliar as discussões na intersecção dos estudos de RBV e RSAE, bem como, abre diversas possibilidades para futuras pesquisa, conforme colocado nas conclusões do presente trabalho. / This work is about 'Social and Environmental Resource-Based Strategy and its Impact on the Causal Ambiguity' and aim to answer the following research question: What is the relationship between social and environmental resource-based strategy and causal ambiguity? More specifically, the creation of causal ambiguity through social and environmental resources and capabilities, so it makes sense to consider causal ambiguity as a dependent variable, and the social and environmental capabilities independent variables (predictors). In this line, social and environmental capabilities have causally ambiguous characteristics advocated by Reed and DeFillippi (1990), namely, tacitness, complexity and specificity. These characteristics are essential for the resource or capability has the potential to generate causal ambiguity. Based on the theoretical framework, I established which resources and capabilities is closely linked to social and environmental issues, while having causally ambiguous characteristics. Thus, the following resources and capabilities emerge from the literature, (a) social and environmental orientation, (b) stakeholder engagement, (c) environmental improvement, and (d) human capital. Using multiple linear regression, the dependent variable (causal ambiguity) was regressed in function of the independent variables (that formed the four mentioned constructs). As a result, only corporate governance (social and environmental orientation construct) and society / community (stakeholder engagement construct) impacted positively on the causal ambiguity. Finally, the use of causal ambiguity as a dependent variable is a really new and relevant for future studies in the RBV, as well as the relationship between social and environmental strategy and causal ambiguity. Thus, it can be stated that the results of this exploratory research have potential to broaden the discussion on the intersection of RBV and CSER studies, and open several possibilities for future research, as marked in the conclusions of this work.

Uppsatsen ämnar undersöka ett företags implementering av miljöstrategier. Det undersökta företaget är OKQ8. Miljö och hållbarhet är aktuella ämnen inom organisationen och dagens samhälle. Syftet är definiera hur ett “leading the pack”-företag med hjälp av avgörande framgångsfaktorer kan förenkla implementeringen av miljöstrategier. Baserat på fynden i den första forskningsfrågan har fyra avgörande framgångsfaktorer identifierats vid implementering av miljöstrategier. De fyra funna framgångsfaktorerna är (I) tydligt arbetssätt, (II) hög legitimitet, (III) tydlig kommunikation och (IIII) balanserat styrkort. De fyra avgörande framgångsfaktorerna kombinerat ökar chansen till en lyckad strategiimplementering. / Background: The thesis intends to investigate the implementation of a company's  environmental strategies. OKQ8 is the investigated company. The environment and sustainability are important fields within the organization and in today's society.   Purpose: The purpose is to define how a “leading the pack”-company can, with  help from crucial success factors, simplify the implementation of the environmental strategies. Method:The study is a qualitative study. The thesis has a deductive research  approach with some inductive elements. It is a single case study, and the empirical data was gathered through semi-structured interviews.    Conclusion:  Based on the findings from the first research question four crucial  success factors have been identified when a company's environmental strategy is  being  implemented. The success factors are (I)  distinct working methods, (II) high legitimacy, (III) clear communication and (IIII) having a balanced scorecard. The combination of the four crucial success factors increases the chance of a successful implementation of the strategy.

Les alliances stratégiques sont devenues autant une nécessité qu'un choix pour les entreprises afin d'être compétitif sur les marchés d'aujourd'hui. Toutefois, faire fonctionner les alliances stratégiques n'est pas une évidence. Des taux de défaillance entre 30% et jusqu'à 70% ont été régulièrement signalés. Un nombre important de recherches a examiné comment ces chiffres pouvaient être améliorés. La sélection de partenaires a été identifiée comme l'un des facteurs clés de la réussite. En fait, les attributs spécifiques de chaque partenaire, influant même sur la sélection de ces mêmes partenaires, ont tendance à avoir des effets boule de neige au-delà de la phase de formation, jusqu'aux phases de conception et de post-formation. S'appuyant sur des recherches antérieures étudiant l'attribut « réputation », cette thèse vient combler une lacune en explorant le rôle que peut jouer la réputation pour la performance environnementale dans la détermination des avantages individuels et communs dans les différentes phases des alliances stratégiques. Dans quatre essais indépendants mais interconnectés, des questions de recherche spécifiques sont théoriquement examinées sous la « Natural-Resource-Based View (NRBV) » et la « Strategic Cognition Perspective ». Les hypothèses de l'étude sont testées empiriquement à partir des données recueillies auprès des PDG et des cadres supérieurs dans 176 entreprises manufacturières norvégiennes. / Strategic alliances have become as much a necessity as a choice for companies to be competitive in today's markets. However, making strategic alliances work is not evident. Failure rates between 30% and as high as 70% have been regularly reported. A substantial stream of research has examined how these numbers can be improved. Partner selection has been identified as a key success factor. In fact, partner-specific attributes, affecting which partners are selected, tend to have snowball effects beyond the formation phase to the design and postformation phases. Building on previous studies investigating the attribute of reputation, this thesis fills a gap by exploring the role reputation for environmental performance can play in determining firm-specific and joint competitive advantages in the different phases of strategic alliances. In four individual but connected Essays, specific research questions are theoretically examined under the Natural-Resource-Based View (NRBV) and Strategic Cognition Perspective. The study's hypotheses are empirically tested using data collected from CEOs and top managers in 176 Norwegian manufacturing firms.

Global consumption levels currently extend far beyond what planet Earth in terms of natural resources can regenerate in a sustainable manor and will by 2050 reach levels corresponding to what it would require three Earths to sustain. This overexploitation and unsustainable management of the Earth’s resources in combination with the necessity of mitigating climate change and reaching net zero CO2 emissions by 2050 require action across all sectors, not least the manufacturing industry. This thesis covers how large manufacturing enterprises can implement and utilize strategic targets and Key Performance Indicators (KPIs) to align with the principles of a Circular Economy (CE), and as a result, improve sustainability and business performance. Based on a case study conducted at Siemens Energy (SE) involving a literature study, interview study, and focus groups, a carefully selected set of strategic circularity targets and KPIs are presented to measure, evaluate, and drive circularity performance within large manufacturing enterprises. Since the thesis’ ambition was to provide valuable insights beyond SE, strategic circularity targets and KPIs specifically directed at SE were further generalized to be universally relevant for academia and other large manufacturing enterprises. Enterprises within the given sector share several key characteristics such as extensive material resource flows and complex value chains, hence strategic targets and KPIs emphasize material efficiency through decreasing virgin material dependency, increasing recirculation rates, and transitioning towards circular business models. While suggested targets and KPIs are universally directed at large manufacturing enterprises, individual organizations are recommended to conduct internal investigations and analyzes to further tailor and adapt strategic targets and KPIs towards the specific enterprise. In addition to strategic targets and KPIs, the thesis also presents an overview of opportunities, benefits, risks, and potential impacts for large manufacturing enterprises aspiring to increase circular initiatives, highlighting key principles to manage risk and capitalize on opportunities. The findings conclude that the main opportunity enabled by CE is to leverage synergies which align environmental, economic, and strategic corporate incentives, with key benefits including aspects such as decarbonization and reduced environmental impact, increased revenues and cost savings, risk management, and new business opportunities. Risks associated with CE include rebound effects, organizational insufficiencies, lack of material quality and safety, as well as a low product performance, which further can lead to potential impacts mitigating the positive effects of CE, or at worst setbacks causing a net negative output from implemented circular measures. In summary, the opportunities and benefits associated with CE are many, but implemented circular measures require risk awareness and continuous management to ensure efficiency.