Hållbarhetsrapporter används av företag som ett verktyg för att kommunicera ut arbete kring socialt, ekologiskt och ekonomisk hållbarhetsarbete till interna och externa intressenter (Tewari & Dave 2012). Enligt en enkätstudie gjord mellan 2019 och 2020 av KPMG (2020) använder 96 procent av de 250 största företagen i världen någon form av hållbarhetsrapportering. I denna studie upptäcks en konflikt då tidigare forskning förklarar vikten av att kommunicera hållbarhetsrapporter till intressenter, eftersom det genererar finansiell avkastning, förstärkt rykte och ökat börsvärde. Å andra sidan hävdar andra forskare att många företag kommunicerar rapporten utan att veta vad intressenter efterfrågar. Syftet med studien är således att undersöka hur stora svenska företag upprättar hållbarhetsrapporter samt hur hållbarhetsarbetet kommuniceras ut till intressenter. Detta för att ta reda på vilket arbetssätt samt kommunikation som är mest framgångsrik. För att besvara forskningsfrågorna genomförs en intervjustudie med tio företag. Studiens teoretiska utgångspunkt grundar sig i signalteorin. Fokuset ligger på att analysera vilka signaler företagets avsändare skickar till intressenter samt vilken feedback mottagarna återkopplar med. Resultaten visar att hållbarhetsrapportens innehåll, utöver lagkraven, framför allt styrs av företagets bransch samt dess intressenter. Vidare tyder resultatet på att hållbarhetsrapporter inte är effektiva att kommunicera sitt hållbarhetsarbete via. I stället ger sociala medier samt företags hemsidor upphov till en effektivare tvåvägskommunikation. / Sustainability reports are an important tool for corporations to communicate their efforts to improve ecological, social and economic sustainability to stakeholders (Tewari & Dave 2012). According to a survey done in 2020 by KPMG, 96 percent of the world's top 250 corporations publish some form of sustainability reporting. Previous studies emphasize on the importance of communicating sustainability to improve financial returns, reputation and market capitalization. However, other studies argue that big corporations are rarely familiar with their stakeholders' interests. The aim of this thesis, which is written in Swedish, is therefore to understand how Swedish companies create sustainability reports and how they communicate their sustainability work to their stakeholders. The reason being is to find out which means of communication is the most effective. The study is based on ten interviews from companies which are analyzed through signal theory. During the analysis, the main focus is to construe which signals are being sent to stakeholders and the feedback that they later create. The conclusion is that the content of the sustainability reports, aside from the legal requirements, is both affected by the companies’ industry and their stakeholders’ expectations. Furthermore, it shows that the reports are not an effective form of communication, hence companies using social media and their websites instead to achieve a two-way communication.

[pt] A colaboração entre stakeholders em operações humanitárias e de desastres é relevante pela sua capacidade de reduzir custos e aumentar a velocidade das operações de resposta que minimizam o impacto e sofrimento da população. Assim, a tese visa propor um framework integrado para discutir estratégias de colaboração na resposta a desastres, o qual é composto pela identificação dos principais stakeholders, seus desejos e necessidades, e os processos de resposta a desastres. O primeiro modelo se refere à representação dos 10 principais stakeholders, a saber: governo, militar, legislativo e regulatório, setor privado, fornecedor direto, mídia, rede de ajuda local, doador, rede de ajuda internacional, e beneficiário. O segundo resultado se refere ao detalhamento das satisfações desses stakeholders, além das satisfações partilhadas por grande parte deles. O terceiro modelo se refere aos processos de resposta a desastres detalhados em 10 processos de nível 1 e 74 processos de nível 2. O framework integrado combina as sínteses de cada uma das três revisões sistemáticas da literatura anteriores, tendo a dimensão de estratégia como central para a discussão da colaboração, e utilizado como referência em um estudo de caso a fim de conferir validade externa ao framework. O estudo de caso toma a perspectiva do stakeholder militar, comparando o referencial teórico com a resposta aos deslizamentos da Região Serrana do Rio de Janeiro em 2011 e com a situação atual de resposta a desastres de um simulado realizado em 2017. Os resultados contribuem com a classificação da literatura existente, sínteses e proposição de modelos, e uma agenda de pesquisa. Por fim, sugere-se como pesquisas futuras a extensão da pesquisa para os estágios de mitigação, preparação e recuperação, e a ampliação da validade externa do framework. / [en] The collaboration between stakeholders in disaster and humanitarian operations is relevant due to their ability to reduce costs and increase the speed of response operations that minimize the impact and suffering of the population. Thus, the thesis aims to propose an integrated framework to discuss strategies of collaboration in the disaster response, which is composed of the identification of the main stakeholders, their wants and needs, and the disaster response processes. The first model refers to the representation of the 10 main stakeholders, namely: government, military, legislative and regulatory, private sector, direct supplier, media, local aid network, donor, international aid network, and beneficiary. The second result refers to the detailing the satisfaction of these stakeholders, as well as the satisfactions shared by most them. The third model refers to disaster response processes detailed in 10 processes of level 1 and 74 processes of level 2. The integrated framework combines the three syntheses from each of the previous systematic literature reviews, having the strategy as central dimension for the discussion of collaboration, and used as reference in a case study in order to give external validity to the framework. The case study takes the perspective of the Military stakeholder, comparing the theoretical reference with the response to the landslides of the Mountain Region of Rio de Janeiro state in 2011 and the current situation of response to disasters from a simulation carried out in 2017. The results contribute to the classification of existing literature, synthesis and proposition of models, and a research agenda. Finally, it is suggested as future research the extension to the stages of mitigation, preparation and recovery, and the extension of the external validity of the framework.

Titel: Förhållandet mellan hållbarhetsprestationer och finansiella prestationer inom IT-sektorn. En kvantitativ studie på 321 börsnoterade bolag inom IT-sektorn i Europa och USA. Nivå: Kandidatuppsats i företagsekonomi Författare: Edwin Johansson och Robel Beyene Handledare: Jan Svanberg Datum: 2023-Maj Syfte: Syftet med studien är att med hjälp av ESG-betyg samt delkomponenterna E-, S- och G-betyg undersöka hur hållbarhetsprestationer påverkar finansiella prestationer för börsnoterade IT-bolag i Europa och USA. Metod: Studien har en vetenskapsteoretisk utgångspunkt i den positivistiska forskningsfilosofin och antar vidare en deduktiv forskningsansats. Dessutom är den kvantitativa forskningsstrategin och tvärsektionella forskningsdesignen den forskningsstrategi respektive forskningsdesign som studien antar. Hållbarhet- och finansiell data på 321 börsnoterade IT-bolag i Europa och USA har inhämtats från Thomson Reuters datastream för året 2021. Analysen har sedan genomförts i statistikprogrammet IBM SPSS. Resultat och slutsats: Resultatet från denna undersökning tyder på att det finns ett svagt positivt samband mellan ESG samt komponenten miljö (E) och finansiell prestation men inte för komponenterna social (S) och styrning (G). Detta tyder på att miljöfaktorer är särskilt viktiga för det finansiella resultatet inom IT-sektorn.Examensarbetets bidrag: Denna studie ger värdefulla insikter för investerare, företag och beslutsfattare som är intresserade av att främja hållbarhet och ansvarsfullt företagsbeteende inom IT-sektorn. Förslag till fortsatt forskning: För att öka kunskapen samt för att kunna generera konkreta slutsatser behövs vidare forskning inom ämnet. För specifikt IT-sektorn kan vidare forskning inkludera företag från alla kontinenter för att utöka urvalet. Vidare kan liknande studier genomföras med en longitudinell design där flera år inkluderas. Nyckelord: ESG, finansiella prestationer, hållbarhetsprestationer, shareholder theory, stakeholder theory, legitimitetsteorin och IT-sektorn. / Title: The relationship between sustainability performance and financial performance in the IT sector. A quantitative study of 321 listed companies in the IT sector in Europe and the USA. Level: Bachelor thesis in Business administration Authors: Edwin Johansson and Robel Beyene  Supervisor: Jan Svanberg  Date: 2023 - May Aim: The purpose of this study is to use ESG ratings and the sub-components E, S and G ratings to investigate how sustainability performance affects financial performance for listed IT companies in Europe and the USA. Method: This paper has a scientific starting point in the positivist research philosophy and further adopts a deductive research approach. In addition, a quantitative research strategy and cross-sectional research design are adopted throughout this paper. Sustainability and financial data on 321 listed IT companies in Europe and the USA have been collected from Thomson Reuters data stream for the year 2021. A univariate, bivariate and multivariate analysis has taken place in the statistical program IBM SPSS. Results and conclusions: The results from this study indicate that there is a weak positive relationship between ESG and the component environment (E) and financial performance. However, no relationship was found between the components social (S) and governance (G) and financial performance. This suggests that environmental factors are particularly important for financial performance in the IT-sector.Contribution of the thesis: This study provides valuable insights for investors, companies and decision makers that are interested in promoting sustainability and responsible corporate behavior in the IT- sector. Suggestions for future research: In order to increase the knowledge and to be able to draw conclusions, further research is needed within the subject. Specifically for the IT-sector, further research could include companies from all continents to broaden the view. Furthermore, similar studies can be carried out with a longitudinal design where data from several years are included. Key words: ESG-rating, sustainability performance, financial performance, shareholder theory, stakeholder theory, legitimacy theory and IT-sector.

Land-use intensification in agroecosystems has led to population declines in many taxonomic groups, especially farmland birds. Two contrasting conservation strategies have therefore been proposed: land sharing (the integration of biodiversity conservation in low-intensity agriculture) and land sparing (the spatial separation of high-yielding agriculture and areas for conservation). Despite the large academic interest in this field, only few studies have taken into account stakeholders’ perspectives of these strategies when assessing conservation implications. We modeled the effects of three land-use scenarios (a business-as-usual, a land-sharing, and a land-sparing scenario), developed together with regional stakeholders, on the habitat area of 13 regionally endangered bird species in the Middle Mulde River Basin (Saxony, Germany). We used random forest models based on environmental variables relating to land-use/cover, climate and soil characteristics, occurrence of linear landscape elements (hedges and tree rows), and distance to water and major roads. Responses to the three land-use scenarios were species-specific, but extensively managed permanent grassland and the density of forest edges were positively associated with the occurrence of most bird species. Overall, the land-sharing scenario provided the largest breeding habitat area: 76% of the species had a significant (p < 0.05) increase in breeding habitat, and none showed a significant decrease. Our findings confirm that balancing the different, often contrasting habitat requirements of multiple species is a key challenge in conservation and landscape management. Land sharing, which local stakeholders identified as the most desirable scenario, is a promising strategy for the conservation of endangered birds in agricultural landscapes like our study region.

This master thesis investigates the integration of stakeholder analysis into the Double Materiality Assessment (DMA) for green industries, with a particular focus on its relevance within the framework of the Corporate Sustainability Reporting Directive (CSRD). With a deadline for compliance by large companies operating in the European Union by 2025, urgency surrounds the need to comprehensively understand the Impacts, Risks and Opportunities (IROs). The study centers on H2 Green Steel (H2GS), a pioneering green industry in Sweden, to examine two of its key stakeholders, the society and the planet. As a silent stakeholder, the planet requires a unique approach within the DMA process. By utilizing action research methodology, stakeholders representing society and the planet are studied, offering insights that can be applied as a model for other companies undertaking similar assessments. Through a combination of data collection methods including mapping H2GS’s value chain, conducting semi-structured interviews, and utilising stakeholder analysis tools, such a power-interest grid, the study identifies key stakeholders and assesses their relationships with the company. Additionally, the study evaluates IROs related to the planet through a comparative analysis of methods outlined by the DMA guideline, ensuring comprehensivecoverage of the silent stakeholder’s perspective. The findings underscore the critical role ofcivil society stakeholders, particularly in the context of large industries within small communities. Continuous dialogue is essential for integrating societal perspectives into corporate strategies. Moreover, for planetary stakeholders, a multifaceted approach combining global research, local assessments, engagement with proxy organizations, and validation by expert groups is recommended to ensure a comprehensive understanding of related IROs. Engagement with indigenous communities, such as the Sámi in Sweden, is emphasized to address social implications effectively. In conclusion, this study underscores the importance of stakeholder engagement in the DMA process, offering insights and methodologies that can aidcompanies in assessing their impacts comprehensively, thereby contributing to corporatesustainability and regulatory compliance. / Denna masteruppsats undersöker integrationen av intressentanalys i Double Materiality Assessment (DMA) för gröna industrier, med särskilt fokus på dess relevans inom ramen för Corporate Sustainability Reporting Directive (CSRD). Med en deadline för efterlevnad av stora företag som är verksamma i Europeiska unionen senast 2025, är det ett brådskande behov av att på ett heltäckande sätt förstå Impacts, Risks and Opportunities (IROs). Studien fokuserar på H2 Green Steel (H2GS), en banbrytande grön industri i Sverige, för att undersöka två av dess viktigaste intressenter, samhälle och planet. Som en tyst intressent kräver planeten ett unikt tillvägagångssätt inom DMA-processen. Genom att använda aktionsforskningsmetodik studeras intressenter som representerar samhället och planeten, vilket ger insikter som kan användas som modell för andra företag som gör liknande bedömningar. Genom en kombination av datainsamlingsmetoder inklusive kartläggning av H2GS värdekedja, genomförande av semistrukturerade intervjuer och utnyttjande av analysverktyg för intressenter, såsom ett kraftnät, identifierar studien nyckelintressenter och bedömer deras relationer med företaget. Dessutom utvärderar studien IROs relaterade till planeten genom en jämförande analys av metoder som beskrivs i DMA-riktlinjen, vilket säkerställer en omfattande täckning av den tysta intressentens perspektiv. Resultaten understryker den avgörande roll som det civila samhällets intressenter spelar, särskilt i samband med stora industrier inom små samhällen. En kontinuerlig dialog är väsentlig för att integrera samhällsperspektiv i företagsstrategier. Dessutom, för planetära intressenter, rekommenderas ett mångfacetterat tillvägagångssätt som kombinerar global forskning, lokala bedömningar, engagemang med proxyorganisationer och validering av expertgrupper för att säkerställa en heltäckande förståelse av relaterade IROs. Engagemang med ursprungsbefolkningar, såsom samerna i Sverige, betonas för att effektivt kunna hantera sociala konsekvenser. Sammanfattningsvis understryker denna studie vikten av intressenternas engagemang i DMA-processen, och erbjuder insikter och metoder som kan hjälpa företag att bedöma deras effekter på ett heltäckande sätt, och därmed bidra till företagens hållbarhet och regelefterlevnad.

Syftet med studien är att kartlägga hur organisationer strategiskt kan arbeta för att främja och vårda eldsjälar, liksom deras medarbetare. Studien utgår från en induktiv forskningsansats och har tillämpat en kvalitativforskningsstrategi genom fallstudier. Det empiriska underlaget har samlats in genom elva ostrukturerade intervjuer med eldsjälar och deras medarbetare samt chefer. Vår studie identifierar ledarskap och interpersonella relationer som avgörande förutsättningar för att främja och vårda relationen mellan eldsjälar och organisationer. Ett effektivt ledarskap, som kännetecknas av förtroende, inkludering, flexibilitet och konflikthantering, är nödvändigt för att upprätthålla balansen mellan motivationen och engagemanget hos eldsjälarna och inkludering av medarbetarna runt eldsjälen. Dessutom är det avgörande att främja och vårda interpersonella relationer genom teamarbete, erkännande och balanserad arbetsbelastning. Genom att skapa en vårdande och inkluderande arbetsmiljö kan organisationer dra nytta av eldsjälarnas unika förmågor för att driva positiv förändring och uppnå långsiktig framgång. / The purpose of the study is identifying how organizations can strategically work to promote and nurture idea champions, as well as their co-workers. The study is based on an inductive research approach and has employed a qualitative research strategy. The empirical data were collected through eleven unstructured interviews with idea champions and their colleagues, as well as managers. Our study identifies leadership and interpersonal relationships as critical conditions for fostering and nurturing the relationship between idea champions and organizations. Effective leadership, characterized by trust, inclusion, flexibility, and conflict management, is essential for maintaining the balance between the motivation and engagement of idea champions and the inclusion of colleagues around them. Additionally, promoting and nurturing interpersonal relationships through teamwork, recognition, and balanced workloads is crucial. By creating a supportive and inclusive work environment, organizations can benefit from the unique capabilities of idea champions to drive positive change and achieve long-term success.

Master of Arts / Department of Communication Studies, Theatre, and Dance / Nicole M. Laster / The adoption of a corporate social responsibility (CSR) policy affords a company with the opportunity to engage with stakeholders in a manner that is not necessarily tied directly to a company’s business as usual. CSR research has burgeoned in the last several decades, keeping pace with companies worldwide and their steady incorporation of CSR policies into their business models. To that end, research has been primarily focused on CSR policy perception from external stakeholders or managers. This research project examines the sensemaking processes related to an environmental sustainability-related CSR policy among a diverse group of internal stakeholders at a mid-sized electric utility company. An analysis of the data suggests that hierarchical divisions of employees are non-existent when the CSR policy is enduring, consistent, and upholds company values. Moreover, employee enactment of CSR policies operates as a mechanism whereby employees internalize the promoted corporate values. Such environmental CSR policies tacitly reinforce an organization’s cultural values among its employees. Additionally, environmentally sustainable CSR policies supported by environmentally exhausting companies induce a minimal justification hypothesis when dissonance is present between the nature of a company’s industry and practices related to sustaining the environment.

The study aims to evaluate the understanding of value – based management (VBM) as a decision making tool, how it is embraced in all management levels and its impact on the performance of a petrochemical company. The application of VBM links business strategy, finance, performance management and management processes all together to create value. VBM is a powerful management framework with the aim to focus all managerial processes on shareholder value creation. It encourages employees at all levels within an organisation to focus on value creation. This study investigated VBM by means of literature study to formulate an understanding of how it can be used as a decision making tool in a petrochemical company. The VBM metrics were presented and some successes and failures of such metrics were considered to provide a better understanding of VBM implementation. A quantitative study was conducted through the use of a standardised questionnaire to collect primary data. The questionnaire was distributed to managers (from junior managers to senior managers) at Sasol. The completed questionnaire was tested for reliability and validity before it was analysed and specific constructs were developed from the literature review together with the respondents’ demographic profile. Even though most respondents indicated that they have not received adequate training and education on VBM, the results of the study indicate that there is a general knowledge and understanding of VBM and its principles in Sasol. After analysis the study provided practical recommendations to ensure that VBM is sustainably used as a decision making tool in a petrochemical company. / MBA, North-West University, Potchefstroom Campus, 2014

The study aims to evaluate the understanding of value – based management (VBM) as a decision making tool, how it is embraced in all management levels and its impact on the performance of a petrochemical company. The application of VBM links business strategy, finance, performance management and management processes all together to create value. VBM is a powerful management framework with the aim to focus all managerial processes on shareholder value creation. It encourages employees at all levels within an organisation to focus on value creation. This study investigated VBM by means of literature study to formulate an understanding of how it can be used as a decision making tool in a petrochemical company. The VBM metrics were presented and some successes and failures of such metrics were considered to provide a better understanding of VBM implementation. A quantitative study was conducted through the use of a standardised questionnaire to collect primary data. The questionnaire was distributed to managers (from junior managers to senior managers) at Sasol. The completed questionnaire was tested for reliability and validity before it was analysed and specific constructs were developed from the literature review together with the respondents’ demographic profile. Even though most respondents indicated that they have not received adequate training and education on VBM, the results of the study indicate that there is a general knowledge and understanding of VBM and its principles in Sasol. After analysis the study provided practical recommendations to ensure that VBM is sustainably used as a decision making tool in a petrochemical company. / MBA, North-West University, Potchefstroom Campus, 2014

This research was motivated by the urgent need for global health institutions like the World Health Organization and UNITAID to adopt an informed, market based approach to engaging with the research and development pipeline for drugs that treat children infected with the HIV virus. As the market size for these products declines over the next decade, the usual incentives for pharmaceutical and biotech companies to invest in the development of new drugs and new formulations of existing drugs is likely to dwindle. Innovated solutions are needed if a business case is to be made that addresses this important public health need. The objectives of the research include firstly, describing the public health need for research and development into paediatric Antiretroviral drugs; secondly describing the various stakeholders and their interests; and finally exploring and indentifying potential collaborative / partnership opportunities that can be employed to address the existing public health need while satisfying the various stakeholder interests at play.