This thesis deepens our understanding of the institutional and organisational changes, which are taking place in the scientific and cultural public sector organisations, regarding their efforts to adopt performance management practices in the broader climate of increasing external demands of accountability and transparency. Using institutional theory as the main theoretical lens and an inductive approach, data is collected and analysed from an in-depth case study spanning four years in one scientific and cultural organisation and from a survey of the field such organisations are embedded in. At the field level, scientific and cultural organisations are embedded in multiple institutional logics (e.g. professional, governance/performance, managerial). Findings reveal the micro processes and dynamics of management accounting and institutional changes and how the power shift both results from and propel such changes. Apart from the emphasis on institutional multiplicity as key to understanding the change process, attention is paid to how institutional entrepreneurs use visual framing with accounting inscriptions to promote changes, how emotional factors and the role of specialist work groups contribute to institutional change. Thus, the thesis, as a whole, provides practical insights into this special type of organisations and their performance management practices. Theoretical contributions are made towards the micro foundations of institutional theory and interpretive accounting research with visual and emotional elements. Implications for practitioner and policy making are also explored.

A field that previously has not been studied to a great extent is regarding how different factors in the environment has affected changes in the work of accountants and auditors. This has been examined and explained, using institutional logic theory. What has changed in the process of work for accountants and auditors, which factors have affected these changes and in which ways will these factors continue contributing to further development? Data has been collected through a qualitative method consisting of nine interviews, where three of these were held with accountants, five of them with auditors and one with a business advisor to try answering the purpose of this study. The conclusion of the study explains that the process of work mainly is managed digitally, where cloud computing is being used to upload and gain access to documents wherever you are. After the requirement of using an auditor became non-mandatory, the responsibility of accountants grew larger in the companies that chose to not use the services of auditors. Advisory is constantly growing, becoming a more important field of business for auditing firms. Due to clients having more knowledge regarding economy today than previously, the advisory has now become more advanced. Besides new digital functions, marketing services have developed contributing to changes within the industry. Logics regarding capitalism and regulations affect different areas of the society where increasing income and purpose of the profession is working both along and against each other. Previous research has identified digitization as a notable factor, contributing to changes within the accounting and auditing industry which is confirmed by this study. Aside from digitization affecting changes within the industries, the study highlights several other factors surrounding the profession, including changes in regulations, market and society, which has impacted the process of work. Understanding how different factors contributes to changes enables preparation for future occurrences which may affect organizations.

For years, West Eugene, Oregon residents have struggled for acknowledgment of unjust government practices in the area, while agencies have been slow to acknowledge the negative social and environmental health outcomes experienced by the neighborhood. Examining land use/zoning and air quality agencies in Eugene, this study identifies the way the “state” engages in discourses regarding inequity that are used as a means to deflect political criticism and maintain social order, effectively insulating its actions from public input or scrutiny. By examining discourses from the ‘top’, this study finds the “state” deflects criticism and insulates its actions through four processes presented by Habermas: use of scientific discourse in development of government policy, management of political demand through neocorporatist decision-making, prioritization of capital accumulation in organizational structure, and increase of decision-making power within the state. Adding to the literature, this study finds a fifth process: “homogenization” of the public.

La presse de hard news connaît les prémices d’un changement institutionnel qui se traduit en particulier par un processus de managérialisation des modes de gestion des rédactions et des pratiques professionnelles journalistiques. En mobilisant la théorie néo-institutionnelle, nous appréhendons ce phénomène à travers l’analyse de conflits entre logiques institutionnelles définies par des sous-logiques institutionnelles. On peut ainsi constater une érosion de la robustesse de la logique éditoriale dominante (depuis 1944) dans la gestion des rédactions et des activités journalistiques au profit de la logique business ou d’une nouvelle logique hybride managériale (qui combine des éléments des logiques éditoriale et business). A travers principalement des études ethnographiques menées au sein des rédactions de La Croix, de 20 Minutes et du Parisien-Aujourd’hui en France (entre 2007 et 2009), nous proposons une description des profils des journalistes-managers et une analyse de leur pratiques quotidiennes pour montrer le rôle substantiel rempli par ces JM dans ce processus de managérialisation. Par ailleurs, nous identifions les trois situations majeures dans lesquelles se trouvent aujourd’hui les groupes de PQN relativement à ce processus de managérialisation : des rédactions gouvernées par la logique éditoriale qui reste dominante, des rédactions qui connaissent un changement de logique dominante – passant de la logique éditoriale à la logique business – et des rédactions engagées dans une voie médiane caractérisée par la recherche d’une logique institutionnelle hybride en voie de pré-institutionnalisation. Notre analyse socio-historique de ce changement institutionnel de la presse de hard news (entre 1944 et 2010) conduit enfin à proposer une lecture prospective de la lutte sous-jacente pour la détention du pouvoir de direction des groupes de presse que se livrent actionnaires, managers et journalistes et au sein de laquelle nous identifions le rôle central rempli par les JM dans la définition et l’orientation à donner au processus de managérialisation / Hard news press faces the early beginnings of a deep institutional change through a managerialization process of newsrooms’ and journalistic practices management. Using the new institutionalism theory we assume to scrutinize this change through studying emerging conflicts between institutional logics – and underlying institutional logics – Inside newsrooms. We particularly notice that the strength of the dominant logic (since 1944 in France) – the editorial logic – that traditionally shapes and governs the newsroom and journalistic practices’ management is eroding; thus sometimes the competitive logic – the business logic –appears dominant or a new hybrid logic – combining elements from editorial and business logics – comes up. We have done extensive ethnographic studies inside newsrooms of three French major national newspapers, La Croix, 20 Minutes, and Le Parisien-Aujourd’hui en France (from 2007 to 2009). As a result we offer a first deep description of the characteristics of journalist-managers and analysis of their daily practices, and we show the major role played by these journalist-managers in the managerialization process. We also identify the three major situations that face the French Press groups regarded to managerialization: some newsrooms are still ruled and shaped by the editorial dominant logic; some that face a shift in the dominant logic – from the editorial to the business one; some that experience the attempt to define a hybrid institutional logic that only appears at a proto-institutionalization stage. Our socio-historical analysis of this deep institutional change process that affect the hard news press (from 1944 to 2010) finally invites to consider the evolution of the underlying struggle for power to run the Press firms involving shareholders, managers, and journalists; we assume journalist-managers play and will play the major role in shaping the orientation and content of managerialization process

O controle interno público no cenário brasileiro tem sido discutido tanto por órgãos reguladores quanto por pesquisas acadêmicas. Muito embora os órgãos reguladores estejam propondo novas estruturas para o controle interno, pesquisas recentes têm apontado para uma relativamente baixa efetividade na atuação desse sistema. Tal situação é influenciada pela falta de fatores que tenderiam a fortalecer a estrutura, como a existência de equipes qualificadas e a disponibilidade de informação. A presente pesquisa adiciona as práticas da lógica institucional tipificada como \"autonomia técnica\", desempenhadas por atores responsáveis por decisões no município, como Prefeito e Secretário de Controle Interno, como favoráveis ao controle interno. Tal situação legitimou o sistema de controle interno municipal perante os atores citados. Esta pesquisa utilizou a observação participante declarada em um município brasileiro. O município foi escolhido por ter passado por mudança de gestão de características predominantemente políticas para uma gestão com predominância de características técnicas. O estudo de caso demonstrou que o controle interno ganhou proeminência quando a liderança, prefeito e secretários, apresentavam características técnicas. Um dos motivos dessa atuação mais presente foi a lógica institucional do controlador e do prefeito, que se assemelha à lógica de autonomia técnica que então envolvia os servidores do sistema de controle. Outro fator observado foi o engajamento entre prefeito municipal e controlador, o que facilitou a participação do chefe do executivo no ambiente do controle interno. Desse modo, a lógica institucional de autonomia técnica, observada na liderança local, em conjunto com a interação ativa entre o prefeito municipal e controlador interno, foram vistas como essenciais para a mudança de atuação do controle interno no município em estudo. / Public internal control in Brazil has been discussed by both regulatory agencies and academic research. Although regulatory bodies are proposing new structures for the internal control, recent studies have pointed out to a relatively low effectiveness in the performance of this system. This situation has been influenced by the lack of some factors that would tend to strengthen the structure, such as the existence of qualified teams and the availability of information. The present research adds the practices of an institutional logic typified as \'technical autonomy\', performed by actors responsible for decision-making in the municipality, such as the mayor and the internal control\'s secretary, as favorable to internal control. This context enhanced the internal control legitimation towards the mentioned actors. This research adopted a declared participant observation in a Brazilian municipality. The municipality was chosen due to a management change from a predominantly political context to a predominance of a technical context. This research showed that the internal control had a greater prominence when the leadership, mayor and secretaries, presented technical characteristics. One of the reasons for this more present performance is the institutional logic of the controller and mayor, which is aligned to the technical autonomy logic also presented by the servants of the internal control department. Another factor observed was that the engagement between municipal mayor and controller made it easier for the chief executive to participate in the internal control daily activities. Thus, the technical autonomy institutional logic, observed in the local leadership, together with the active interaction between the municipal mayor and the internal controller, were seen as essential for the change in the internal control performance in this case study.

O objetivo deste estudo foi analisar o processo de mudança institucional no campo organizacional, observando esse fenômeno pela emergência de lógica de mercado no campo acadêmico brasileiro. O estudo propõe uma reflexão sobre a mudança institucional em universidades brasileiras, inserida em novo contexto de políticas governamentais baseadas na ideia de “inovação”. Nas últimas décadas o debate internacional sobre o tema da inovação tem cada vez mais inserido a universidade como um agente que contribui para o desenvolvimento econômico. A partir dos anos 2000, verificou-se o surgimento de novas diretrizes nas políticas de ciência e tecnologia no Brasil. Destacam-se entre essas mudanças a reestruturação das fontes de financiamento à pesquisa por meio da criação dos Fundos Setoriais, que visou promover o desenvolvimento de projetos de inovação de acordo com os setores da economia, a Política Industrial, Tecnológica e de Comércio Exterior (PITCE), a Lei de Inovação e o Plano de Ação de Ciência, Tecnologia e Inovação (PACTI). Embora essas políticas fossem direcionadas para a indústria, constatou-se que novas práticas começaram a se difundir no campo acadêmico. Foi observado o rápido crescimento do número de depósitos de patentes, o envolvimento de pesquisadores em estruturas de interface universidade-empresa e a difusão de empresas fundadas por cientistas. Esse fato indicou a difusão de práticas orientadas por lógica de mercado no campo, mesmo sem um projeto empreendedor. Diferentemente dos argumentos institucionalistas que defendem que a mudança de lógicas no campo ocorre pela atuação de empreendedores institucionais, constatou-se que a inserção de lógica de mercado no campo estava associada à mudança na disponibilidade de recursos. Os cientistas assumiram práticas orientadas por lógicas alternativas na medida em que identificaram recursos para sustentá-las. O modelo de análise proposto neste estudo destaca a importância do conceito de ecologia nos estudos sobre a mudança institucional. A análise utilizou dados secundários, como estatísticas oficiais, documentos e estudos prévios. Também foram realizadas entrevistas semi-estruturadas como técnica de coleta e análise de conteúdo categorial como técnica de análise. / The objective of this study was to analyze the process of institutional change in the organizational field, observing this phenomenon by the emergence of market logic in the Brazilian academic field. The study proposes a reflection on institutional change in Brazilian universities, inserted in a new context of government policies based on the idea of "innovation". In the last decades the international debate on the theme of innovation has increasingly inserted the university as an agent that contributes to economic development. From the 2000s onwards, the emergence of new guidelines in science and technology policies in Brazil. Of note among these changes are the restructuring of sources of research funding through the creation of Sectorial Funds, which aimed to promote the development of innovation projects according to the sectors of economy, Industrial, Technological and Foreign Trade Policy (PITCE ), The Innovation Law and the Plan of Action for Science, Technology and Innovation (PACTI). Although these policies were directed towards the industry, it was found that new practices began to spread in the academic field. The rapid growth in the number of patent deposits, the involvement of researchers in university-enterprise interface structures and the diffusion of companies founded by scientists were observed. This fact indicated the diffusion of practices guided by market logic in the field, even without an entrepreneurial project. Unlike the institutionalist arguments that the change of logics in the field occurs by the action of institutional entrepreneurs, it was verified that the insertion of market logic in the field was associated to the change in the availability of resources. Scientists have assumed practices guided by alternative logics insofar as they have identified the resources to sustain them. The analysis model proposed in this study highlights the importance of the concept of ecology in studies on institutional change. The analysis used secondary data such as official statistics, documents and previous studies. Semi-structured interviews were also conducted as a technique for collecting and analyzing categorial content as a technique for analysis.

Even before the current economic meltdown, waves of downsizing, starting in the late 1970s, had swept corporate America, eroding workers’ expectations of economic security. But not only did downsizing become more prevalent during this period; its basic nature changed. Previously, firms had cut jobs temporarily, to adjust the size of their workforce during a downturn. Since the late 70s, firms have increasingly cut jobs in both good and bad times, in order to boost stock price. My dissertation examines the inter-group power dynamics underlying the transformation of workforce downsizing as a shareholder-value strategy. Examining both downsizing announcements from more than 700 leading U.S. corporations between 1981 and 2006, and actual implementation of the announced downsizing plans, I find at work in the process a shift in ideology, from an emphasis on corporate growth and conglomeration to an emphasis on profitability and shareholder value, an ideology that both reflects and intensifies the growing influence of shareholders over firms and the declining role of labor. My first empirical chapter examines the role of institutional investors and shareholder-value-oriented managers in the transformation. The second empirical chapter examines the potential resistance from labor unions and shows how the anti-union stance of the public policy regime in the 1980s weakened unions’ power to resist. The last empirical chapter examines the role of investors, unions, and executives in the implementation of announced downsizing plans and demonstrates the contested nature of the implementation process. Together, these three chapters illustrate the class politics simmering under the surface of the acceptance of downsizing for shareholder-value maximization, and emphasize the role of agency and power, as constructed by particular institutional logics, not only in promoting but also resisting the process of institutional change. / Sociology

O objetivo deste estudo foi analisar o processo de mudança institucional no campo organizacional, observando esse fenômeno pela emergência de lógica de mercado no campo acadêmico brasileiro. O estudo propõe uma reflexão sobre a mudança institucional em universidades brasileiras, inserida em novo contexto de políticas governamentais baseadas na ideia de “inovação”. Nas últimas décadas o debate internacional sobre o tema da inovação tem cada vez mais inserido a universidade como um agente que contribui para o desenvolvimento econômico. A partir dos anos 2000, verificou-se o surgimento de novas diretrizes nas políticas de ciência e tecnologia no Brasil. Destacam-se entre essas mudanças a reestruturação das fontes de financiamento à pesquisa por meio da criação dos Fundos Setoriais, que visou promover o desenvolvimento de projetos de inovação de acordo com os setores da economia, a Política Industrial, Tecnológica e de Comércio Exterior (PITCE), a Lei de Inovação e o Plano de Ação de Ciência, Tecnologia e Inovação (PACTI). Embora essas políticas fossem direcionadas para a indústria, constatou-se que novas práticas começaram a se difundir no campo acadêmico. Foi observado o rápido crescimento do número de depósitos de patentes, o envolvimento de pesquisadores em estruturas de interface universidade-empresa e a difusão de empresas fundadas por cientistas. Esse fato indicou a difusão de práticas orientadas por lógica de mercado no campo, mesmo sem um projeto empreendedor. Diferentemente dos argumentos institucionalistas que defendem que a mudança de lógicas no campo ocorre pela atuação de empreendedores institucionais, constatou-se que a inserção de lógica de mercado no campo estava associada à mudança na disponibilidade de recursos. Os cientistas assumiram práticas orientadas por lógicas alternativas na medida em que identificaram recursos para sustentá-las. O modelo de análise proposto neste estudo destaca a importância do conceito de ecologia nos estudos sobre a mudança institucional. A análise utilizou dados secundários, como estatísticas oficiais, documentos e estudos prévios. Também foram realizadas entrevistas semi-estruturadas como técnica de coleta e análise de conteúdo categorial como técnica de análise. / The objective of this study was to analyze the process of institutional change in the organizational field, observing this phenomenon by the emergence of market logic in the Brazilian academic field. The study proposes a reflection on institutional change in Brazilian universities, inserted in a new context of government policies based on the idea of "innovation". In the last decades the international debate on the theme of innovation has increasingly inserted the university as an agent that contributes to economic development. From the 2000s onwards, the emergence of new guidelines in science and technology policies in Brazil. Of note among these changes are the restructuring of sources of research funding through the creation of Sectorial Funds, which aimed to promote the development of innovation projects according to the sectors of economy, Industrial, Technological and Foreign Trade Policy (PITCE ), The Innovation Law and the Plan of Action for Science, Technology and Innovation (PACTI). Although these policies were directed towards the industry, it was found that new practices began to spread in the academic field. The rapid growth in the number of patent deposits, the involvement of researchers in university-enterprise interface structures and the diffusion of companies founded by scientists were observed. This fact indicated the diffusion of practices guided by market logic in the field, even without an entrepreneurial project. Unlike the institutionalist arguments that the change of logics in the field occurs by the action of institutional entrepreneurs, it was verified that the insertion of market logic in the field was associated to the change in the availability of resources. Scientists have assumed practices guided by alternative logics insofar as they have identified the resources to sustain them. The analysis model proposed in this study highlights the importance of the concept of ecology in studies on institutional change. The analysis used secondary data such as official statistics, documents and previous studies. Semi-structured interviews were also conducted as a technique for collecting and analyzing categorial content as a technique for analysis.

O controle interno público no cenário brasileiro tem sido discutido tanto por órgãos reguladores quanto por pesquisas acadêmicas. Muito embora os órgãos reguladores estejam propondo novas estruturas para o controle interno, pesquisas recentes têm apontado para uma relativamente baixa efetividade na atuação desse sistema. Tal situação é influenciada pela falta de fatores que tenderiam a fortalecer a estrutura, como a existência de equipes qualificadas e a disponibilidade de informação. A presente pesquisa adiciona as práticas da lógica institucional tipificada como \"autonomia técnica\", desempenhadas por atores responsáveis por decisões no município, como Prefeito e Secretário de Controle Interno, como favoráveis ao controle interno. Tal situação legitimou o sistema de controle interno municipal perante os atores citados. Esta pesquisa utilizou a observação participante declarada em um município brasileiro. O município foi escolhido por ter passado por mudança de gestão de características predominantemente políticas para uma gestão com predominância de características técnicas. O estudo de caso demonstrou que o controle interno ganhou proeminência quando a liderança, prefeito e secretários, apresentavam características técnicas. Um dos motivos dessa atuação mais presente foi a lógica institucional do controlador e do prefeito, que se assemelha à lógica de autonomia técnica que então envolvia os servidores do sistema de controle. Outro fator observado foi o engajamento entre prefeito municipal e controlador, o que facilitou a participação do chefe do executivo no ambiente do controle interno. Desse modo, a lógica institucional de autonomia técnica, observada na liderança local, em conjunto com a interação ativa entre o prefeito municipal e controlador interno, foram vistas como essenciais para a mudança de atuação do controle interno no município em estudo. / Public internal control in Brazil has been discussed by both regulatory agencies and academic research. Although regulatory bodies are proposing new structures for the internal control, recent studies have pointed out to a relatively low effectiveness in the performance of this system. This situation has been influenced by the lack of some factors that would tend to strengthen the structure, such as the existence of qualified teams and the availability of information. The present research adds the practices of an institutional logic typified as \'technical autonomy\', performed by actors responsible for decision-making in the municipality, such as the mayor and the internal control\'s secretary, as favorable to internal control. This context enhanced the internal control legitimation towards the mentioned actors. This research adopted a declared participant observation in a Brazilian municipality. The municipality was chosen due to a management change from a predominantly political context to a predominance of a technical context. This research showed that the internal control had a greater prominence when the leadership, mayor and secretaries, presented technical characteristics. One of the reasons for this more present performance is the institutional logic of the controller and mayor, which is aligned to the technical autonomy logic also presented by the servants of the internal control department. Another factor observed was that the engagement between municipal mayor and controller made it easier for the chief executive to participate in the internal control daily activities. Thus, the technical autonomy institutional logic, observed in the local leadership, together with the active interaction between the municipal mayor and the internal controller, were seen as essential for the change in the internal control performance in this case study.

O desenvolvimento da presente tese tem por motivação central investigar como organizações que possuem ações de sustentabilidade buscam disseminá-las e incorporá-las ao longo de suas cadeias de suprimento. Para tanto, com uma nova definição para sustentabilidade em cadeias de suprimento (SCS), agora assumida por uma abordagem institucional efetivada por um processo socialmente construído, bem como a proposição do conceito de Lógica Institucional da Sustentabilidade (LIS) a partir de quatro dimensões de análise: Sequência de eventos; Empreendedorismo institucional; Mudança de estrutura; e Prática de sustentabilidade, esta tese apresenta contribuições tanto no contexto teórico como no empírico. Com uma essência propositiva, assume-se como questão de pesquisa: Como a Lógica Institucional da Sustentabilidade é constituída e praticada por organizações em cadeias de suprimento, em relação aos impactos no ambiente e na sociedade? Baseando-se nesta, tem-se como objetivo central de pesquisa: Analisar a promoção da Lógica Institucional da Sustentabilidade em Cadeias de Suprimento, a partir da proposição de um framework teórico e estudos de caso no Brasil e no Reino Unido. Por meio de uma pesquisa qualitativa conduzida com um método abdutivo, foram utilizados quatro estudos de caso como suporte à pesquisa, duas organizações no Brasil (uma indústria e uma agroindústria) e duas no Reino Unido (uma indústria e uma universidade). Assim, com uma análise processual, baseando-se nos resultados da análise de conteúdo, foram utilizados vários instrumentos de coleta de dados no sentido de validar o framework teórico para representar como a LIS se aplica à cadeia de suprimento. As análises seguem as quatro dimensões já mencionadas, bem como nove macro práticas e um conjunto de 21 micro práticas. Os casos foram analisados individualmente a partir das ações de sustentabilidade realizadas, pela formação do campo organizacional que os circundam, pela promoção da LIS ao longo do período de pesquisa, bem como a partir de uma análise institucional. Características peculiares foram identificadas nos diferentes casos, todavia a partir de uma aproximação dos resultados ficou visível que no caso do Brasil existiu um nível de esforço interno mais evidente por parte das organizações, o que se reflete na efetiva existência de estratégia e prática de sustentabilidade. Já no que se refere ao Reino Unido, as motivações identificadas possuem um caráter mais externo, com a observação da prática de sustentabilidade em muitos momentos limitada, ao se seguir o framework proposto. Outros resultados são destacados, como é a questão de grupos de trabalho identificados para buscar e efetivar a sustentabilidade dentro das organizações e em suas cadeias de suprimento, o que teve contribuição direta na validação do framework. Quanto as análises institucionais, percebe-se forte legitimidade em todos os casos dentro de seus campos organizacionais, o que ratifica como efetiva a definição aqui proposta. Com base nos resultados e nas construções teóricas, identifica-se originalidade e ineditismo nesta pesquisa, principalmente por avançar na discussão sobre o processo de implantação da sustentabilidade em cadeias de suprimento, ainda pouco considerada na literatura. Além disso, entende-se ser possível modificar o foco excessivo, e constante, apenas em performance e discutir o processo de mudança necessário para se esclarecer o papel das organizações quanto à sustentabilidade. / The main motivation to develop this thesis dissertation is to identify how companies are incorporating and widespread sustainability through the supply chain. Thus, the thesis presents a set of contribution in both theoretical and practical perspectives considering a new definition for supply chain sustainability (SCS), which is understood as an institutional approach achievable by a socially-constructed process, and a proposition of Institutional Logic of Sustainability (ILS) according to the following dimensions: Event sequencing; Institutional entrepreneurism; Structure overlap; and Practice of sustainability. Based on a purposeful viewpoint, the research question is: How the Institutional Logic of Sustainability is created and practiced from organisations through the supply chains, according to impacts on the environment and society? Further, the main objective of research is: Analyse the promotion of Institutional Logic of Sustainability in supply chains, from a theoretical framework and case studies in Brazil and in the UK. From a qualitative approach and an abdutive method, it were used four case studies to support the empirical research, in which two companies are Brazilian (an industry and an agro industry) and two are British (an industry and an university). Based on a processual analysis, according to the content analysis, it were used different data collection methods to validate the theoretical framework which represent the ILS applied to supply chains. The analysis were conducted using the four dimension presented already, as well as nine macro practices and 21 micro practices. All case studies were analysed individually considering: sustainability activities, the organisational field observed, the promotion of ILS during the time analysed, and last but least the institutional analysis. The results present some particular characteristics in all case studies, however from the approach among the results it is possible to highlight in one hand that in Brazil the internal motivation was more evident, which is identified in the strategies and the practices of sustainability in the companies. On the other hand, in the UK, the external motivation was more highlighted in which the practice of sustainability is limited in some moments, according to the proposed framework. Moreover, other results could be presented as the working groups identified in three case studies to achieve the sustainability internally and in the supply chain. These results have a huge contribution to validate the framework. Further, the institutional analysis indicates that the legitimacy is strong in all case studies, which ratify the definition proposed in this thesis. Based on this results and the theoretical contribution it is possible to identify originality and novelty in the research, since the thesis advances in relation to the implementation process of sustainability in supply chains, which is rare in the literature. Moreover, the thesis presents a shift from the excessive, and frequent, focus on performance for a discussion of process of change, which is necessary to understand the role of companies in the sustainability debate.