In the Sustainable Development Goal’s (SDG) decade of action, research from various disciplines focuses on the proper pattern of SDG implementation and the role of partnership to ensure balance between economic, social, and environmental dimensions. Yet, there is a lack of clarity in the empirical understanding of it. This thesis aims to unravel the potential of Triple Helix Model cooperation and the EU's Principle of Partnership in the multilevel governance system in Sweden for the proper realization of such goals. Relying on the perspectives of the Triple Helix Model and the EU's Principle of Partnership, the thesis examines potential synergies across SDGs, the pressing need for cooperation in multilevel governance systems, and meta-governance instrumental strategies for SDGs’ proper implementation. Moreover, it identifies partnership as innovative governance in SDG implementation. The study complements the existing body of knowledge and literature with relevant findings that reveal the proper functioning of implementing the SDGs. Firstly, the findings indicate interlinkages between the goals using triple helix model cooperation in the Vaxjo case. Triple Helix Model cooperation has proved to be soft governance for the SDGs' implementation. Secondly, the EU's Principle of Partnership in the multilevel governance system indicates potential challenges in harnessing synergies in implementing the SDGs. That the thesis finds these results in the case of Sweden, which is among the leading countries for SDG interaction, highlights the importance of effective cooperation at different levels of government to localize SDGs and ensure synergies. Lastly, this thesis highlights how important sub-national units are to the localization and realization of the SDGs. These findings suggest that the Triple Helix Model is a main driver of the achievement of SDGs in Sweden that may also be applicable in all countries with current triple helix model potential. However, the findings provide a new understanding of the importance of cooperation across different sectors and tiers of governance systems. The present study offers the first comprehensive assessment of cooperation in a multilevel governance system to implement SDG properly.

Problem: The fashion and luxury industry represents a significant portion of the French economy, contributing 3% to the GDP. This economic importance prompts a close examination of its sustainability practices, with various organizations regularly assessing their ESG strategies. Indeed, the luxury sector is often associated with intensive resource use, unsustainable manufacturing practices, and unfair working conditions in French supply chains. In this context, the United Nations' Agenda 2030 offers a crucial roadmap to guide private sector companies towards a more sustainable future by 2030. However, the lack of literature connecting the 17 SDGs to the specific challenges of the luxury industry fully justifies the relevance of this study.  Objective: This thesis aims to develop a performance evaluation model, based on Sachs' methodology (2021), focusing on the six most relevant pillars (SDGs 5, 8, 9, 12, 13, and 17) for the LUTEXAPP sect..  Method: This case study focuses on two French luxury giants, LVMH and Chanel Inc. Adopting a mixed approach, it uses questionnaires to survey key professionals from these companies on their perception of the SDGs. The primary data thus obtained is supplemented by secondary data from reports published by the companies themselves. Data analysis aims to identify trends and emerging priorities among participants' responses, while drawing on academic research to select the most relevant SDGs for the luxury and fashion industry.  Result: This study has confirmed the relevance of Sustainable Development Goals (SDGs) 5, 8, 9, 12, 13, and 17 as fundamental criteria for evaluating performance within the luxury sector, integrating economic, social, and environmental dimensions. Supported by indicators established in specialized literature, this assessment faithfully reflects the aspirations of the United Nations' Agenda 2030. Chanel Inc. stands out with a favorable perception from its employees across all studied pillars, although its performance, as objectively measured by indicators, is more nuanced. Conversely, the LVMH group demonstrates overall remarkable performance according to the indicators for the examined pillars but sometimes elicits critical opinions from its employees. These differences can be attributed to factors such as company size, organizational structure in place, and financial investments made.

Venture Capitals and early stage companies are of fundamental importance for how the market operates and develops. In the last decade more focus has been put on the ESG strategies and governance of organizations. However, ESG is a relatively new and complex research area in which ignorance and measurement problems have led to inconsistency in applications of ESG concepts and strategies. Based on empirical data consisting of qualitative document analysis and interviews with Swedish Venture Capitals this thesis aims, from theoretical perspectives within decision-making and ESG strategies, to investigate which ESG strategies are used among Swedish Venture Capitals investing in tech, and how these are applied in, are weighted and impact the decision-making process. The result shows that the decision making process can be assumed to be based on bounded rationality tinged by fragmented application of ESG concepts and strategies in which diversity and CO2 impact are prioritized focus areas. The common perception was also that investing in tech created a natural aligning to ESG. Active Ownership, Positive- and Negative screening are the central strategies that were applied with the aim to develop and manage the lack of information and the risks that follows with early stage investing. / Venture Capitals och early stage bolag är av fundamental betydelse för hur marknaden fungerar och utvecklas och under det senaste årtiondet har större fokus riktats mot organisationers ESG strategier och styrning. ESG är dock ett relativt nytt och komplext forskningsområde där okunskap och mätningsproblematik har lett till att begrepp och strategier tillämpas inkonsekvent. Utifrån empiri baserad på kvalitativ dokumentanalys och intervjuer från svenska Venture Capitals avser denna studie, utifrån teoretiska perspektiv inom beslutsfattande och ESG strategi, att undersöka vilka ESG strategier som används bland svenska Venture Capitals och hur de tillämpas, viktas och påverkar beslutsfattandet vid investeringar i tech. Resultatet visade att beslutsprocessen kan antas baseras på begränsad rationalitet präglad av fragmenterad tillämpning av ESG begrepp och strategier där jämställdhet och CO2 påverkan var prioriterade fokusområden. Den gemensamma bilden var även att investering i tech skapade en naturlig förankring till ESG. Active ownership, Positive- och Negative screening var de centrala strategierna som tillämpades i syfte att utveckla och hantera den informationsbrist och de risker som medföljde early stage investering.

The main purpose of this thesis is to analyze how Global Organizations work with Gender Equality, what type of challenges they experience and how they can be addressed. Secondarily, it addresses how Global Organizations can create an international Gender Equality strategy and how Gender Equality work differs among four countries. Earlier research has focused on gender equality as a stand-alone topic, and few models exist to incorporate such work in global organizations that efficiently manages to address the complexity of gender equality across varying cultures and business units. By surveying current research in gender equality, change management, and cultural management, this thesis proposes a framework for change that more adequately manages the inherently subjective nature of gender, together with the cross-cultural complexities of global organizations. The results, analysis, and discussion are based on a literature review enumerating the components of the synthesized framework and on interviews with two Swedish multinational companies, one construction company, and a mining company. Countries of interest are Czech Republic, Sweden, United Kingdom and the United States. Analyzed through this framework, the results indicate an increasing gap between different business units across the organizations, despite an overall increase of Gender Equality in total. The framework suggests that informal systems need to be addressed more explicitly and that centralized initiatives need to better account for geopolitical contexts to stay relevant when educating, informing and dictating change initiatives. The nature of the problem suggests it be managed by a shaping type of strategy with an emphasis on international networks dedicated to the issue. The similarities between Gender equality-specific models, selected change-models and cultural descriptive models indicate that there is possible to amalgamate insights from different academic fields more coherently. Utilizing the definition of gender and confirming the subjective nature of Gender Equalityissues leads to strategy models and cultural descriptions that - independent of Gender Equality work - confirm and strengthens the key takeaways from each model. The research shows that there are overlapping interests and areas of interest between academia and the industry, which is something that can be further developed. / Huvudsyftet med denna masteruppsats är att analysera hur globala organisationer arbetar med jämställdhet, vilken typ av utmaningar de upplever och hur de kan hanteras. Den behandlar även hur globala organisationer kan skapa en internationell jämställdhetsstrategi och hur jämställdhetsarbetet skiljer sig mellan fyra länder. Tidigare forskning har fokuserat på jämställdhet som ett fristående ämne och det finns få modeller som adresserar jämställdhetsarbete i globala organisationer och som effektivt hanterar jämställdhetens komplexitet över olika kulturer och affärsenheter. Genom att kartlägga aktuell forskning inom jämställdhet, förändringsledning och kulturhantering, föreslår denna uppsats ett ramverk för förändring som hanterar könens inherent subjektiva karaktär tillsammans med de globala organisationernas tvärkulturella komplexitet. Resultaten, analysen och diskussionen baseras på en litteraturöversikt som sammanfattar komponenterna i ramverket och intervjuer med två svenska multinationella företag, ett byggföretag och ett gruvbolag. De länder som analyseras är: Tjeckien, Sverige, Storbritannien och USA. Genom en analys utifrån ramverket indikerar resultaten ett ökande gap mellan olika affärsenheter i hela organisationen, trots en total ökning av jämställdheten inom organisationerna. Ramverket tyder på att informella system måste adresseras tydligare och att centraliserade initiativ behöver anpassas bättre utifrån geopolitiska sammanhang för att kunna förändringen ska vara relevant för de olika enheterna. Problemets karaktär tyder på att det hanteras av en formgivande typ av strategi med tonvikt på internationella nätverk som är avsedda för frågan. Likheterna mellan jämställdhetsspecifika modeller, utvalda förändringsmodeller och kulturella beskrivande modeller visar att det är möjligt att sammanfoga insikter från olika akademiska områden till att bli mer sammanhängande. Att utnyttja definitionen av kön och bekräfta den subjektiva karaktären av jämställdhet leder till strategimodeller och kulturella beskrivningar som - oberoende av jämställdhetsarbete - bekräftar och stärker de viktigaste delarna från varje modell. Forskningen visar att det finns överlappande intressen och intresseområden mellan akademin och industrin, vilket är något som kan vidareutvecklas.

Submitted by Rosina Valeria Lanzellotti Mattiussi Teixeira (rosina.teixeira@unisantos.br) on 2019-01-23T11:49:13Z No. of bitstreams: 1 Josieni Pereira de Barros.pdf: 1175399 bytes, checksum: b1b307c03889b30b3cd67f95cd45fc77 (MD5) / Made available in DSpace on 2019-01-23T11:49:13Z (GMT). No. of bitstreams: 1 Josieni Pereira de Barros.pdf: 1175399 bytes, checksum: b1b307c03889b30b3cd67f95cd45fc77 (MD5) Previous issue date: 2018-09-20 / A presente tese propõe-se a apresentar a tributação ambiental, pautada na extrafiscalidade, como uma fundamental política pública de fomento ao desenvolvimento sustentável, de modo a estimular outros atores não estatais na cooperação para a gestão da sustentabilidade. Pretende-se, com esta abordagem, demonstrar a possibilidade de atuação da política fiscal ambiental e a instituição de ecotributos como uma ação global e local para a implementação de pontuais Objetivos do Desenvolvimento Sustentável (ODS), especialmente os objetivos 11 e 12. Para atingir tal propósito, demonstrou-se a participação dos atores subnacionais como mecanismo da governança ambiental global. A pesquisa analisou o efeito dessa participação na solução de problemas comuns, crescentes na era globalizada e no mundo pós-moderno, onde os conceitos tradicionais do direito internacional são insuficientes para a tratativa dos problemas líquidos que permeiam a atualidade. Verificou-se essa mudança de paradigma pelo viés da tributação ambiental e da cooperação internacional local, estabelecendo a criação de ecotributos como instrumento essencial para fomento da produção, do consumo e das cidades sustentáveis. / The present thesis aims to present environmental taxation, based on extrafiscality, as a fundamental public policy to promote sustainable development, in order to stimulate other non-state actors to cooperate towards sustainable management. This approach sets out to demonstrate the viability of environmental fiscal policy and the creation of greentaxes as global and local action to implement specific Sustainable Development Goals (SDG), especially goals 11 and 12. To this end, this study establishes the participation of subnational actors as a mechanism for global environmental governance. The study examined the effect of this participation in solving common problems, increased in the globalized era and in the postmodern world, where traditional concepts of international law have proved insufficient to deal with liquid problems. This change of paradigm was observed through environmental taxation and local international cooperation, establishing the creation of greentaxes as a fundamental instrument to promote production, consumption and sustainable cities.

The purpose of this thesis is to analyze the understanding of human rights in Agenda 2030 and the role of companies by adopting a human rights-based approach to sustainable development. It applies a qualitative idea analysis of the primarily material where central concepts are operationalized by constructing a model of analysis based on dimensions. The dimensions of human rights as moral, politics and law, derives from previous research by the ethical theorist Elena Namli. A potential fourth dimension, the economic dimension of human rights, is further developed, applying research of the economists Dan Seymour and Jonathan Pincus. Furthermore, this research considers what Agenda 2030 indicates in terms of human rights obligations for companies and the impacts the perceived role of companies may have for human rights. Therefore, the theoretical framework is complemented by research of the political theorist Thomas Pogge's, and international lawyer Andrew Clapham’s ideas of human rights obligations for companies. The results show that Agenda 2030 encourages a multi-stakeholder approach and addresses companies as partners in order to achieve a sustainable development based on human rights. This can be regarded as an opportunity to enhance the respect, protection and fulfillment of human rights, inviting more actors to contribute in a complementary way to states. At the same time challenges remains in creating policies, accountability and monitoring mechanisms towards companies bothin terms of human rights and companies’ performance on the SDGs. Until there is more legal clarity, the moral question of what is good and fair business practice becomes central.

There are directives for how public procurement should be conducted, in terms of quality,price, non-discrimination, transparency, equal treatment, reasonable requirements and how environmental, social and labor law considerations should be taken into account. Public procurement must also solve societal problems with the aim of achieving the global goals, but despite these guidelines, environmental ethical problems still remain for how a purchaser should prioritize and evaluate between the social, ecological and economic responsibility in public procurement. The purpose was to investigate whether environmental ethics could make a significant contribution in highlighting and understanding the environmental ethical challenges, conflicts, gaps and considerations that public procurement faces and provide answers to how public procurement should ethically value different tenders in order to be able to choose the supplier that makes the greatest social, ecological and economic benefit to society with the aim of achieving the global goals. The conclusion is that doctor Olle Torpman's environmental ethical sub-issues make the ethical challenges, as conflicts, gaps and considerations that public procurement faces visible and comprehensible. The application of the ethics of sustainable development, specified by professor Mikael Stenmark, solves the environmental ethics problems and shows that an environmental ethics theory makes a significant contribution when it comes to providing answers to how public procurement should ethically value the social, ecological and economic responsibility in public procurement. The procurement authority has been commissioned by the government to amend the law on public procurement so that it is in line with the new climate law. I hope that this thesis can provide an environmental ethical perspective on public procurement. Keywords: sustainable purchases, sustainable public procurement, environmental ethics, evaluate sustainability in purchasing, sustainable development goals, public procurement shall solve societal problems.

[pt] Em reação aos problemas causados pelo crescimento da urbanização mundial, o movimento da agricultura urbana vem se expandindo e consolidando como infraestrutura verde capaz de gerar novas alternativas para o ambiente urbano e a segurança alimentar, tanto no Norte como no Sul Global. Majoritariamente implantadas em espaços residuais, as hortas urbanas comunitárias promovem dinamismo na produção do espaço e ações de impacto socioambiental que podem contribuir para sustentabilidade e resiliência urbanas. O objeto de estudo desta dissertação é o programa de agricultura urbana comunitária da prefeitura do Rio de Janeiro – Hortas Cariocas, que, desde 2006, viabiliza a produção de alimentos orgânicos em favelas, escolas e vazios urbanos. Buscou-se cruzar o referencial teórico com dados do programa, visitas, entrevistas e aplicação de questionários para analisar o Programa Hortas Cariocas e verificar suas contribuições para a cidade e a Agenda 2030 como vetor de desenvolvimento sustentável no contexto urbano. / [en] Reacting to the problems caused by the growth of world urbanization, the urban agriculture movement has been expanding and consolidating as a green infrastructure able to generate new alternatives for the urban environment and food security, regardless of climate or city location – North or Global South. Mostly implemented in residual spaces, community urban gardens promote dynamism in space production and socioenvironmental impact that can also contribute to urban sustainability and resilience.The object of study of this dissertation is the communal urban agriculture program of the city of Rio de Janeiro – Hortas Cariocas, which since 2006 produces organic food in slums, schools and urban voids. This research aimed to cross the theoretical framework with data from the program, visits, interviews and application of questionnaires to analyze Hortas Cariocas and verify its contributions to the city and 2030 Agenda as a sustainable development vector in the urban context.

Biowaste Valorization (BV) includes practices that capture the value of biowaste through its conversion to high-value products. BV practices can influence the progress of various Sustainable Development Goals (SDGs) differently. BV can have several potential interactions with the SDGs (BV-SDGs interactions) that may take the form of either synergies or trade-offs. Therefore, the identification of BV-SDGs interactions is key to the successful achievement of SDGs. Sweden is a country at an advanced stage of BV implementation and can thus offer valuable insights. Through semi-structured interviews, relevant stakeholders evaluated the impact of BV on 15 selected SDGs targets in Sweden thus far. Both positive and negative effects were found, but synergies outnumbered the trade-offs with BV positively contributing to all 15 targets. However, this study also shows some potential trade-offs that require further investigation. The findings highlight the need for multidisciplinary collaboration to address BV-SDGs interactions comprehensively. The evidence provided in this study can inform the scientific community as well as other types of stakeholders towards better BV planning. The insights from the Swedish case can be valuable to Sweden and other countries in different stages in the transition to BV and a wider Circular Economy (CE). / Biowaste Valorization (BV) inkluderar metoder som fångar värdet av bioavfall genom dess omvandling till högvärdiga produkter. BV-praxis kan påverka utvecklingen av olika hållbara utvecklingsmål (SDG) på olika sätt. BV kan ha flera potentiella interaktioner med SDG (BV-SDG-interaktioner) som kan ta formen av antingen synergier eller avvägningar. Därför är identifieringen av BV-SDG-interaktioner nyckeln till ett framgångsrikt uppnående av SDG. Sverige är ett land i ett långt framskridet stadium av BV-implementering och kan därmed erbjuda värdefulla insikter. Genom semistrukturerade intervjuer utvärderade relevanta intressenter effekten av BV på 15 utvalda SDG-mål i Sverige hittills. Både positiva och negativa effekter hittades, men synergierna överträffade avvägningarna med BV som positivt bidrog till alla 15 målen. Men den här studien visar också på några potentiella avvägningar som kräver ytterligare utredning. Resultaten belyser behovet av tvärvetenskapligt samarbete för att ta itu med BV-SDG-interaktioner på ett heltäckande sätt. Bevisen som tillhandahålls i denna studie kan informera vetenskapssamhället såväl som andra typer av intressenter mot bättre BV-planering. Insikterna från det svenska fallet kan vara värdefulla för Sverige och andra länder i olika skeden av övergången till BV och en bredare cirkulär ekonomi (CE).

[pt] O oceano é um ecossistema fundamental para a sobrevivência dos humanos e não humanos. Todavia, vem sendo explorado de forma desordenada e sufocado com poluição plástica, como demonstram diagnósticos recentes, elaborados na Década do Oceano, inclusive em relação ao cenário brasileiro. Nesse período, pretende-se alavancar ações para alcançar um oceano saudável e produtivo, entre outros atributos, mediante integração e colaboração entre diversos atores, inclusive as instituições financeiras, que dispõem de recursos para financiar sua execução. O presente trabalho objetiva demonstrar como o Planejamento Espacial Marinho, cujo estudo para implementação do Projeto-Piloto na região sul do país será apoiado pelo Banco Nacional de Desenvolvimento Econômico e Social (BNDES), poderá, além de servir de base para a adequada regulação do uso sustentável do oceano, também acelerar o combate à poluição plástica nesse ecossistema, induzindo a ampliação de ações voltadas à gestão de resíduos sólidos, nele planejadas. Esse efeito adicional poderá ser alcançado porque esse planejamento será desenvolvido com base ecossistêmica e observando a integração entre as políticas públicas marinhas e terrestres já existentes, além de considerar todas as questões que afetam o oceano. A Convenção das Nações Unidas sobre Diversidade Biológica definiu a base ecossistêmica como uma estratégia para a gestão integrada da terra, da água e dos recursos vivos, que promove a conservação e o uso sustentável, de um modo equitativo. No âmbito do referido financiamento, deverão ser produzidos cadernos técnicos setoriais, entre os quais sobre meio ambiente e mudança do clima, analisando, inclusive, a poluição marinha e como esse problema ambiental e social pode afetar o uso econômico do oceano. Assim, aliando essa iniciativa a outras que já são apoiadas, em linha com sua missão socioambiental, o BNDES irá induzir transformações relevantes, ao colaborar para a efetividade da Política Nacional de Resíduos Sólidos, necessária para o desenvolvimento da Economia Azul e a consequente sustentabilidade do oceano. / [en] The ocean is a fundamental ecosystem for the survival of humans and non-humans. However, it has been exploited in a disorderly way and suffocated with plastic pollution, as shown by recent diagnoses, elaborated in the Ocean Decade, including in relation to the Brazilian scenario. During this period, the intention is to leverage actions to achieve a healthy and productive ocean, among other attributes, through integration and collaboration between different actors, including financial institutions, which have resources to finance its execution. This work aims to demonstrate how the Marine Spatial Planning, whose study for the implementation of the Pilot Project in the southern region of the country will be supported by the National Bank for Economic and Social Development (BNDES), may, in addition to providing for the regulation of ocean use, also accelerate the combat against plastic pollution in this ecosystem, inducing the expansion of actions aimed at solid waste management in Brazil. This additional effect can be achieved because this planning will be developed based on ecosystem and observing the integration between existing marine and terrestrial public policies, in addition to considering all issues that affect the ocean. The United Nations Convention on Biological Diversity defined the ecosystem base as a strategy for the integrated management of land, water and living resources that promotes conservation and sustainable use in an equitable way. In this financing, should be produced a sectoral notebook about the environmental and climate change, including analyzing marine pollution and how this environmental and social problem can affect the economic use of the ocean. Thus, combining this initiative with others that are already supported, in line with its socio-environmental mission, the BNDES will induce relevant transformations, by collaborating for the effectiveness of the National Solid Waste Policy, necessary for the development of the Blue Economy and the consequent sustainability of the ocean.