Auditing has evolved from the basic third party verification of business accounts to broader checks on behalf of stakeholders of the three imperatives of conduct, these being the social, environmental as well as the economic activities of organisations. Auditing is not just about accounting anymore, and may focus on completely different fields such as social and environmental management systems. In this triangulation study, experienced auditors from eight different countries were interviewed and asked to share their perspectives and some experiences from their auditing work. The auditing standards encountered in the interviews covered areas including environmental management systems, corporate social responsibility and social compliance. The interviews revealed that time issues were generally the greatest challenge to most auditors, but that there were also many other issues over and above the issues related to the three imperatives of conduct.

There is an increased public pressure on clothing brands to consider environmental and social issues when sourcing from suppliers in developing countries, and to ensure that their supply chain partners do the same. However, social, and environmental issues within the clothing industry are complex with many actors involved. Avoidance of compliance with social and environmental requirements are not uncommon and contributes to the continuing exploitation of humans and environment in the country of production, thus hindering the possibility of social change. This study investigates the perceived challenges with sustainability initiatives in supply chains within the global clothing industry and takes on a qualitative research approach with an interpretive basis. This study investigates the barriers to achieve social and environmental compliance through a content analysis of four global clothing brands supply chain governance strategies, and by interviews with two NGOs. The empirical findings shows that suppliers face increase compliance requirements with additional costs on their side, but with no financial support from clothing brands. Consequently, the perceived injustice between input costs and gains contribute to that suppliers avoid compliance to balance their additional costs.

Vatten är en av jordens livsviktiga resurser, en resurs som hela tiden minskar. I delar av världen råder akut vattenbrist och ofta återfinns industrier med hög vattenanvändning i områden med begränsad vattentillgång. En av dessa industrier är textilindustrin. Vid textil beredning är vattenförbrukningen mycket hög och avloppsvattnet är ofta mycket förorenat. Vattenfrågorna inom textil produktion har fram till idag inte uppmärksammats i lika stor grad som arbetsrätts- och kemikaliefrågorna. Dock är det den just nu den störst växande frågan och antas bli lika stor som de två nämnda föregångarna.Denna kandidatuppsats är delvis skriven för Gina Tricots räkning och för deras del i vatteninitiativet Sweden Textile Water Initiative, (STWI). STWI är en sammanslutning av ett 30-tal svenska textil- och läderföretag som tillsammans arbetar för att uppmärksamma vattenfrågorna i produktionen och skapa verktyg inför ett förbättringsarbete. Gina Tricot ingår i arbetsgruppen som undersöker lagar i produktionsländerna. Gina Tricots land är Turkiet, som blivit vår bas för denna uppsats.Uppsatsen redogör för vattenåtgång i de vanligast förekommande våtprocesserna i de turkiska fabriker som vi besökt och vilka lagar och regleringar som styr producenterna i landet. Vi har även skapat ett förslag för hur Gina Tricot ska implementera STWI:s guideline som färdigställs 2012.Vid en kontinuerlig process är vattenåtgången betydligt mindre än vid en diskontinuerlig process. Den mest vattensnåla processen är den halv-kontinuerliga. All dosering, av såväl kemikalier som färg, bör vara automatisk för att minska risken för överdosering och onödiga utsläpp. Överloppssköljningar är mycket vattenslösande och det mest effektiva är motströmssköljningar. Som produktutvecklare bör skillnader i vattenåtgången för olika färgämnen finnas i åtanke vid val av material och utseende på produkten.1983 infördes den första turkiska miljölagen. Lagen reviderades 2006 för att anpassas till EU:s lagstiftning. Turkiet har ett stort antal vattenlagar som reglerar allt som innefattar vatten, inom alla områden. Lagarna styr bland annat i vilka mängder textilproducenter får släppa ut olika ämnen i vattendrag. Idag är det främst lagarna The Law on Environment, Urban Wastewater Treatment och Water Pollution Control som styr turkiska textilproducenters vattenhantering.Water is one of earth's vital resources, a resource that is constantly decreasing. In some parts of the world there is acute water scarcity and industries with high water use are often found in areas with limited water availability. One of these industries is the textile industry. The water consumption in textile finishing is very high and the wastewater is often very highly polluted. Water issues in the textile industry have to this date not received as much attention as labor and chemical issues. However, it is the currently the largest growing issue and is expected to be as great as its two predecessors.This report is in part written on behalf of Gina Tricot and for their part in Sweden Textile Water Initiative (STWI). STWI is an association of some 30 Swedish textile and leather companies that are working together to draw attention to water issues in production and create tools for improvement. Gina Tricot is included in the working group that examines laws in producing countries. Gina Tricot’s country is Turkey, which has become the base for this thesis.The thesis describes the water consumption of the most common wet processes in the Turkish factories, that we have visited, and what laws and regulations that govern the producers in the country. We have also created a suggested implementation of STWI’s water management guideline, for Gina Tricot.The water consumption is significantly less in a continuous process than in a discontinuous process. The most water-efficient process is the pad-batch. All dosing of chemicals and dyes should be automatic in order to reduce the risk of overdosing and avoidable emissions. Overflow rinse are highly water-wasting and the most effective rinse is counter flow. Product developers should be aware of the differences in water consumption for various dyes when selecting materials and appearance of the product.In 1983 the first Turkish environmental law was established. It was amended in 2006 to conform to EU legislation. Turkey has a large number of water laws that regulate everything that includes water, in all areas. The laws governing, inter alia, the volumes of various substances textile producers can emit into watercourses. These three laws are primarily governing Turkish textile producers’ water management: The Law on Environment, Urban Waste Water Treatment and Water Pollution Control. / Program: Textilingenjörsutbildningen

Cette thèse a pour objectif de déterminer les facteurs explicatifs de la fidélité à l’enseigne - marque de service dans le contexte du pays émergent en intégrant le management de service et le marketing relationnel. Elle se compose de deux parties. La première partie permet de clarifier le concept de la fidélité à l’enseigne-marque de service selon une approche historique, conceptuelle et pluridisciplinaire. Elle vise à mieux comprendre la nature économique, culturelle, socio-démographique des pays émergents. Après une étude qualitative exploratoire, elle propose un modèle conceptuel de la fidélité du consommateur en combinant l’ensemble des concepts de l’expérience de service (qualité de service, image corporate) et de la relation client-marque (confiance, attachement). La deuxième partie est consacrée au test des hypothèses et à l’analyse des résultats suite à une enquête quantitative réalisée auprès des consommateurs bancaires vietnamiens. Les données sont traitées par les méthodes des équations structurelles, d’analyse des effets médiateurs simples et multiples, et la méthode d’orthogonalisation. Les résultats précisent la nécessité de concilier l’approche servicielle et relationnelle dans les études de la fidélité. Plus précisément : Valider l’impact direct et positif de toutes les variables centrales sur la fidélité du consommateur en soulignant le rôle pivot de la qualité perçue de service ; Valider l’impact indirect et positif de la qualité perçue, de l’image sur la fidélité à travers la confiance et l’attachement; Détecter et valider l’effet modérateur des variables contextuelles de la conformité sociale et de la familiarité du consommateur des pays émergents. / The objective of this thesis is to determine the factors explaining the service encounter/brand loyalty in the context of an emerging country by integrating service management and relationship marketing. It consists of two parts.The first part deals with the conceptual framework of this research. It clarifies the concept of service encounter/brand loyalty from a historical, conceptual and multidisciplinary approach. Second, it aims to better understand the demographic, economic and cultural nature of emerging countries. Finally, this section proposes, after an exploratory qualitative study, a conceptual model of customer loyalty by combining all of the concepts of the service experience (perceived service quality, corporate image) and customer - brand relationship (trust, attachment).The second part presents the empirical framework. It is dedicated to assumptions testing and results analyzing based on a quantitative survey of Vietnamese banking consumers. The data are processed by the methods of structural equation analysis, single and multiple mediating effects, and orthogonalization method. The results indicate the need to balance the service-based and relational approach in studies of loyalty. More specifically: i. Validate the direct and positive impact of all central variables on the customer loyalty by highlighting the pivotal role of the perceived quality of service; ii. Validate indirect and positive impact of perceived quality and corporate image on loyalty through trust and attachment; and iii. Detect and validate moderating effect of contextual variables of social compliance and familiarity of the consumer in emerging markets.