The need to address sustainability related issues have increased during the last decades. This originates from increased awareness regarding climate change and the effects of sustainability in strategic agendas. With this, businesses have experienced an accelerating pressure from stakeholders to adopt sustainability measures and actions into their everyday operations. The stakeholder pressure has also accelerated the use of reporting on sustainability in organizations. Though, companies are still not sure how to implement sustainability in current businesses. There is also a lack of studies looking into how companies can include sustainability in business strategies, considering sustainability in all three perspectives.The study has the purpose of increasing the understanding of possible sustainability actions at the case company, and in the supply chain, to constitute the important elements of a sustainability strategy. To fulfil the purpose, the study aimed to answer the questions on what activities that could be included in a sustainability strategy of an industrial supplier that considers the entire supply chain, and which managerial aspects that are important to consider. The research has been conducted as a single case study supported by a literature review, semi structured interviews, and a benchmarking study. The literature review covers sustainability to define the researcher’s definition, sustainable supply chains and industrial sustainability strategies. The literature review presents two frameworks for sustainable strategy that has been the core of this study. The interviews have been conducted at the case company and with its suppliers and customers.The conclusion of this study answers the research questions on sustainable activities to be included in a sustainability strategy and further managerial aspects that are necessary. For the first question, there is a four-step guide on the initiation of integrating sustainability in businesses. The first three steps conclude categories of areas that must be in place for the sustainability strategy to succeed. The fourth and last step concludes the elements to be included for a sustainability strategy, for an industrial supplier. Further, to answer the sub research question, a managerial framework named ROME, is presented emphasizing the importance of Reporting, Owning, Measuring and Educating, in terms of sustainability. The study concluded that using these tools will guide an industrial supplier in how to implement a sustainability strategy in a successful way. By implementing sustainability with these, the company could become a sustainable part of the supply chain, which both the company and the industry will benefit from. / Behovet av att ta itu med hållbarhetsrelaterade problem har ökat under de senaste decennierna. Detta har sitt ursprung i en ökad medvetenhet kring klimatförändringar och effekterna av hållbarhet i strategiska frågor. Med detta som grund, har företag upplevt accelererade påtryckningar från intressenter att vidta hållbarhetsåtgärder i det dagliga arbetet. Påtryckningarna från intressenter har även lett till en accelerering kring användandet av hållbarhetsrapporter. Trots detta är företag fortfarande osäkra på hur dom ska implementera hållbarhet i nuvarande verksamhet. Det saknas också studier där man kollar på hur företag kan inkludera hållbarhet i alla tre perspektiv i sina företagsstrategier. Syftet med denna studie är att öka förståelsen för möjliga hållbarhetsåtgärder för ett fallstudieföretag, och likväl kring försörjningskedjan för att identifiera viktiga beståndsdelar i en hållbarhetsstrategi. För att uppfylla detta syfte så ska studien besvara frågor om vilka aktiviteter som kan inkluderas i en hållbarhetsstrategi hos en industriell leverantör, med hela försörjningskedjan i åtanke, samt vilka aspekter som är viktiga att överväga för en lyckad implementering av en hållbarhetsstrategi. Denna studie har utförts som en enskild fallstudie, med stöd av litteraturgranskningar, semistrukturerade intervjuer och en benchmarkingstudie. Litteraturgranskningen behandlar ämnet hållbarhet, med definitioner, hållbara försörjningskedjor och industriella hållbarhetsstrategier. Litteraturgranskningen presenterar två ramverk inom hållbarhetsstrategi som också är grunden för denna studie. Intervjuerna har genomförts hos fallstudieföretaget samt med deras leverantörer och kunder. Slutsatsen av denna studie besvarar forskningsfrågorna om hållbara aktiviteter som kan ingå i en hållbarhetsstrategi och vidare aspekter som är nödvändiga att se över. För den första frågan finns en guide i fyra steg om implementering av hållbarhet i företag. De tre första stegen inkluderar kategorier av områden som måste finnas på plats för att hållbarhetsstrategin ska lyckas. Det fjärde och sista steget inkluderar de element som kan ingå i en hållbarhetsstrategi, för en industriell leverantör. Vidare presenteras ett ramverk som heter ROME för att svara på den andra frågan och betonar vikten av att rapportera, äga, mäta och utbilda när det gäller hållbarhet. Studien drog slutsatsen att användning av dessa verktyg kommer att vägleda en industriell leverantör i hur man implementerar en hållbarhetsstrategi på ett framgångsrikt sätt. Genom att implementera hållbarhet med dessa kan företaget bli en hållbar del av leveranskedjan, som både företaget och branschen kommer att dra nytta av.

Sustainability has become an increasingly relevant topic today where companies face societal pressure to contribute through sustainability efforts. The IT sector is rapidly changing with technological development, making research on sustainability strategies quickly outdated. Therefore, a qualitative case study was conducted on an IT consultancy firm. The aim of the study was to provide new insight into the interpretation of sustainability for an IT consultancy firm, as well as the driving forces and challenges associated with their sustainability strategy. To achieve this goal, semi-structured interviews were conducted with participants selected through snowball sampling. The interviews were then analyzed using a thematic analysis approach, where the interviews were transcribed, transformed into codes, and finally sorted into themes. The results showed that the IT consulting firm worked with the following policies for its sustainability strategy: procurement, waste sorting, carbon-free transportation, sustainable working hours, gender equality, and sustainable consultants. Employees were central to the development and implementation of these policies. Another factor in the development of these policies was external forces such as new regulations. The policies are processed through the employees or the external force and then moved on to the management group, which consists of all office managers. The driving forces identified were a moral duty, a competitive advantage for employees and customers, financial benefits, and risk management. The attractiveness for the recruitment of new employees could be considered the most important driving force as the topic is so relevant among the new generation. The challenges identified were finding the right type of policy and the difficulty of measuring sustainability work, which supports previous research even though there are protocols for measuring sustainability work. / Hållbarhet har blivit ett alltmer aktuellt ämne idag där företag har pressen från samhället att bidra genom hållbarhetsarbeten.  IT-sektorn ändras snabbt med teknikutveckling där forskning om hållbarhetsstrategier snabbt kan bli föråldrat. Därav gjordes en kvalitativ fallstudie på ett IT-konsultbolag. Målet med studien var att framföra nytt underlag på tolkningen av hållbarhet för ett IT-konsultbolag samt vilka drivkrafter och hinder det kan finnas med deras hållbarhetsstrategi. För att uppnå målet gjordes semistrukturerade intervjuer där urvalet valdes genom metoden snöbollsurval.  Efter intervjuerna gjordes en analys inspirerad av tematiskanalys. Där intervjuerna transkriberades och omvandlades sedan till koder och slutligen sorterade till teman. Resultatet visade att IT-konsultbolaget arbetade med följande policys för sin hållbarhetsstrategi: inköp, källsortering, koldioxidfria transportmedel, hållbara arbetstider, jämställdhet och hållbara konsulter. Där medarbetaren var centrala kring policys och framtagandet av policys. En annan faktor till framtagande av policys var externa krafter som ny reglering. Framtagandet av policys går igenom medarbetarna eller den externa kraften för att sedan gå vidare till ledningsgruppen som består av alla kontorschefer. De drivkrafter som hittades var moralisk plikt, konkurrensfördel för medarbetare och kunder, finansiella fördelar och riskhantering. Där attraktivitet för rekrytering av nya medarbetare kunde anses som den drivkraften som vägde mest då ämnet är så aktuellt bland den nya generationen. De hinder som hittades var hitta rätt typ av policy och svårigheten att mäta hållbarhetsarbetet. Vilket stödjer tidigare forskning trots att det existerar protokoll för att mäta hållbarhetsarbete.

Most theories that attempt to describe the relationship between corporate sustainability strategies and a company’s triple bottom line also make the assumption that there is insufficient evidence to produce generalizable conclusions. This study contributes to the overall body of knowledge, as there is a lack of significant generalizable knowledge on corporate sustainability strategies and a company’s triple bottom line. To provide a methodologically more rigorous review, we performed a meta-analysis on 18 scholarly articles from top-tier academic journals containing 64 experimental treatments that measured an observed (not self-reported) behavioural outcome, which yielded a sample size of 23,871 observations. Most studies combined multiple treatments, which preclude definitive conclusions on the most effective treatments. The findings suggest that there is a positive medium to strong relationship between sustainability-oriented strategies, for both reactive and proactive behaviours (Dyllick et al., 1997; Gminder et al., 2002), and a company’s “triple bottom line.” Furthermore, regardless of the firm type (e.g., multinational corporation or local establishment, emerging economy firm or developed nation business), proactive sustainability-oriented strategies tend to have a higher payoff than firms that adopt reactive sustainability-oriented strategies. This meta-analysis establishes a greater degree of certainty with respect to corporate sustainability strategies and a firm’s triple bottom line relationship than currently assumed by many business scholars. To conclude, the sustainability concept has significantly expanded the scope of measuring organizational performance according to economic, social, and environmental components (Robins, 2006), which are collectively described as the “triple bottom line.” Organizations have determined that specific products and processes can have serious environmental and social implications beyond providing typical economic benefits (Sarkis, 2001). Based on the results of this study, companies should develop more diversified sustainability strategies that will help them to identify and capture value (McMullen, 2001). The results demonstrate that sustainability can provide companies with a strategic advantage, which is vital for the organization’s long-term viability and success (Orlitzky et al., 2003). This study also examines the balance between reasonable return on investment and long-term organizational viability, which greatly impacts organizational decision-makers that contend with numerous stakeholder issues, pressure from environmental agencies, and increased social consciousness that affects workers, consumers, and communities. It supports the conclusion that being proactive in responding to these conflicting pressures and barriers helps organizations to achieve higher levels of performance.

Most theories that attempt to describe the relationship between corporate sustainability strategies and a company’s triple bottom line also make the assumption that there is insufficient evidence to produce generalizable conclusions. This study contributes to the overall body of knowledge, as there is a lack of significant generalizable knowledge on corporate sustainability strategies and a company’s triple bottom line. To provide a methodologically more rigorous review, we performed a meta-analysis on 18 scholarly articles from top-tier academic journals containing 64 experimental treatments that measured an observed (not self-reported) behavioural outcome, which yielded a sample size of 23,871 observations. Most studies combined multiple treatments, which preclude definitive conclusions on the most effective treatments. The findings suggest that there is a positive medium to strong relationship between sustainability-oriented strategies, for both reactive and proactive behaviours (Dyllick et al., 1997; Gminder et al., 2002), and a company’s “triple bottom line.” Furthermore, regardless of the firm type (e.g., multinational corporation or local establishment, emerging economy firm or developed nation business), proactive sustainability-oriented strategies tend to have a higher payoff than firms that adopt reactive sustainability-oriented strategies. This meta-analysis establishes a greater degree of certainty with respect to corporate sustainability strategies and a firm’s triple bottom line relationship than currently assumed by many business scholars. To conclude, the sustainability concept has significantly expanded the scope of measuring organizational performance according to economic, social, and environmental components (Robins, 2006), which are collectively described as the “triple bottom line.” Organizations have determined that specific products and processes can have serious environmental and social implications beyond providing typical economic benefits (Sarkis, 2001). Based on the results of this study, companies should develop more diversified sustainability strategies that will help them to identify and capture value (McMullen, 2001). The results demonstrate that sustainability can provide companies with a strategic advantage, which is vital for the organization’s long-term viability and success (Orlitzky et al., 2003). This study also examines the balance between reasonable return on investment and long-term organizational viability, which greatly impacts organizational decision-makers that contend with numerous stakeholder issues, pressure from environmental agencies, and increased social consciousness that affects workers, consumers, and communities. It supports the conclusion that being proactive in responding to these conflicting pressures and barriers helps organizations to achieve higher levels of performance.

Submitted by Leonardo Boscolo Cavalheiro Barbosa (leonardoboscolo@gmail.com) on 2018-03-21T14:49:11Z No. of bitstreams: 1 Dissertacao_FGVCMAE_EE_LeonardoBoscolo_20180320_FINAL.pdf: 912532 bytes, checksum: abd8e07dac0bc558eba642e2201e420a (MD5) / Approved for entry into archive by Debora Nunes Ferreira (debora.nunes@fgv.br) on 2018-03-23T16:28:39Z (GMT) No. of bitstreams: 1 Dissertacao_FGVCMAE_EE_LeonardoBoscolo_20180320_FINAL.pdf: 912532 bytes, checksum: abd8e07dac0bc558eba642e2201e420a (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-03-23T17:19:48Z (GMT) No. of bitstreams: 1 Dissertacao_FGVCMAE_EE_LeonardoBoscolo_20180320_FINAL.pdf: 912532 bytes, checksum: abd8e07dac0bc558eba642e2201e420a (MD5) / Made available in DSpace on 2018-03-23T17:19:48Z (GMT). No. of bitstreams: 1 Dissertacao_FGVCMAE_EE_LeonardoBoscolo_20180320_FINAL.pdf: 912532 bytes, checksum: abd8e07dac0bc558eba642e2201e420a (MD5) Previous issue date: 2018-02-26 / Tendo em vista o aumento de problemas ecológicos e das demandas de diversas partes interessadas quanto ao meio ambiente natural, entender como empresas integram estratégias e práticas de sustentabilidade ambiental em seus negócios internacionais recebe destaque e relevância. Especificamente, é importante questionar: quais são os fatores internos e externos que influenciam a adoção de estratégias de sustentabilidade ambiental? Quais os impactos sobre o desempenho internacionais de empresas que adotam estratégias de sustentabilidade ambiental? Para endereçar essas questões, foi conduzida uma revisão sistemática da literatura de negócios e gestão, considerando: a definição de palavras-chave, critérios de inclusão e exclusão dos estudos, a seleção de artigos relevantes a partir do banco de dados da Web of Science e, finalmente, a revisão e análise dos estudos. A amostra final resultou em uma base composta por 130 estudos, entre os quais 37 demonstraram aderência ao objetivo específico desta pesquisa. A revisão sistemática avaliou como a literatura examinou o tema estratégias de sustentabilidade ambiental, seus motivadores e impactos, abordando as diferentes conceituações empregadas e buscando eventuais oportunidades e recomendações para pesquisas futuras. Os resultados do estudo indicam que: há um aumento no volume de estudos publicados sobre o tema, em especial após 2010; survey é o principal método de pesquisa empregado; os estudos empíricos apresentam resultados mutuamente inconsistentes quando avaliam a relação entre estratégias de sustentabilidade ambiental e desempenho internacional da empresa, apesar do efeito positivo ser suportado na maioria dos casos. A principal contribuição deste estudo consiste em organizar e sistematizar a literatura conceitual e empírica sobre a adoção de estratégias de sustentabilidade ambiental de forma a identificar: (i) os principais determinantes (tanto os do ambiente externo à empresa quanto os referentes a aspectos internos à empresa) da adoção de tais estratégias, (ii) os principais aspectos conceituais pelos quais podem ser caracterizadas as estratégias de sustentabilidade ambiental, (iii) os impactos esperados sobre o desempenho internacional da empresa, bem como (iv) as variáveis/mecanismos que mediam o efeito das estratégias de sustentabilidade sobre o desempenho. Adicionalmente, este estudo integra os argumentos que explicariam as relações entre esses conjuntos de variáveis (isto é, relações entre as estratégias orientadas ao meio ambiente natural, seus determinantes e suas consequências). / In view of the increasing ecological problems and the demands of various stakeholders regarding the natural environment, understanding how companies integrate strategies and practices of environmental sustainability in their international business is timely and relevant. Specifically, it is important to ask: what are the internal and external factors that influence the adoption of environmental strategies? What are the impacts on a firm’s international performance from the adoption of environmentally friendly strategies? To address these issues, a systematic review of the business and management literatures was conducted, considering: the definition of keywords, the inclusion and exclusion criteria of the studies, the selection of relevant articles from the Web of Science database, and, finally, the review and analysis of the studies. The final sample resulted in a base composed of 130 studies, among which 37 demonstrated adherence to the specific objective of this research. The systematic review evaluated how the literature examined the theme of environmental strategies, their motivators and impacts, addressing the different concepts used and looking for opportunities and recommendations for future research. The study results indicate that: there is an increase in the volume of published studies on the subject, especially after 2010; survey is the main research method employed; the empirical studies present mutually inconsistent results when assessing the relationship between environmental sustainability strategies and international performance, although the positive effect is supported in most cases. The main contribution of this study is to organize and systematize the conceptual and empirical literature on the adoption of environmental strategies in order to identify: (i) the main determinants (both the external environment and the internal aspects of the company), (ii) the main conceptual aspects by which environmental sustainability strategies can be characterized, (iii) the expected impacts on the company's international performance, and (iv) the variables / mechanisms that measure the effect of sustainability strategies on performance. Additionally, this study integrates the arguments that would explain the relationships between these sets of variables (iv, relationships between environmental sustainability strategies, their determinants and their consequences).

Bakgrund: Inom företagssektorn prioriteras sociala- och miljömässiga hållbarhetsaspekter i större utsträckning vid utvärdering av nya och befintliga leverantörer. Leverantörer är i behov av att uppfylla kriterier från B2B-kunder varvid en hållbarhetsstrategi kan vara fördelaktig att verka utefter. Brewmaster vill konkurrera genom hållbar och spårbart framtagen malt, vilket förutsätter legitimitet samt uppfyllelse av potentiella bryggeriers hållbarhetskrav. Problematiken grundas i bristande transparens inom bryggeribranschen, begränsad insikt gällande vilka hållbarhetskrav som ställs av B2B-kunder kunder samt Brewmasters avsaknad av en hållbarhetsstrategi. Syfte: Syftet är att identifiera vilka kravställningar Brewmasters potentiella B2B-kunder kunder ställer på kommande partnerskap samt hur Brewmaster utifrån ett leverantörs- perspektiv, kan tillfredsställa dessa krav. Vidare granskas vilka konkurrensfördelar Brewmaster kan uppnå genom att arbeta utifrån ett strategiskt hållbart perspektiv inom hela organisationen. Metod: Utifrån en kvalitativ fallstudie med en deduktiv ansats har primärdata insamlats via ostrukturerade - samt semistrukturerade intervjuer. Primärdata har kompletterats av sekundär- data från bryggeriers hållbarhetsrapporter, litteratur, hemsidor samt vetenskapliga artiklar, vilket har analyserats i relation till det empiriska materialet för att besvara studiens frågeställningar. Slutsats: Brewmaster behöver säkerställa ett proaktivt och kontinuerligt hållbarhetsarbete som inbegriper upprätthållande av riktlinjer och policys. Hållbarhetskraven som ställs innefattar produktkvalitet och säkerhet, ett hållbart ansvarstagande genom resurseffektivitet och minimering av avfall. Vidare framgår ett behov av att integrera en hållbarhetsstrategi för att uppnå ökad legitimitet, marknadsandelar och konkurrenskraft på marknaden. Det kan medföra ökad betalningsvilja hos konsumenter samt utveckling av relationer med intressenter, där kostnads- och konkurrensfördelar skapas samt långsiktiga partnerskap. Vidare kan dessa fördelar differentiera företaget vilket kan generera konkurrensfördelar på marknaden. Studiens bidrag: Resultatet kan vara av praktisk nytta för andra företag inom likartade branscher i form av riktlinjer för hur en hållbarhetsstrategi kan förbättra verksamhetens konkurrensfördelar, samt hur ett hållbart agerande kan möjliggöra potentiella samarbeten. Teoretiskt bidrar studien med en djupare förståelse för samverkan mellan B2B-kunder och leverantörer, där studiens resultat öppnar upp för vidare diskussion gällande hållbart ansvarstagande inom försörjningskedjan samt värdet av transparens mellan intressenter. / Background: Social and environmental sustainability is increasingly prioritized when choosing a supplier in the corporate sector. This presupposes the suppliers meet the extended requirements of the B2B customers and thereby it can be beneficial to create a sustainability strategy. The malt house Brewmaster strives to compete through sustainable and traceable malt, which requires them to achieve legitimacy in the industry and fulfillment of desirable breweries' sustainability requirements. The issues that can accure for Brewmaster is, limitations to see the depts of wich significant environmental requirements potential B2B customers seek, and Brewmaster's lack of a sustainability strategy. Purpose: Identify which requirements Brewmasters' potential B2B customers demand on future partnerships and how Brewmaster, from a supplier perspective, satisfy these requirements. Furthermore, the study examines competitive advantages Brewmaster can achieve by working from a strategically sustainable perspective throughout the organization. Method: Based on a qualitative case study with a deductive approach, primary data has been collected via unstructured - as well as semi-structured interviews. It has been supplemented by secondary data from breweries' sustainability reports, literature, websites, and scientific articles, which have been analyzed into the empirical material to answer the study's questions. Conclusion: Brewmaster needs proactive and continuous sustainability work which includes maintaining guidelines and policies. The sustainability requirements contains product quality and safety, resource efficiency, and minimization of waste. Additionally, there is a need to integrate a sustainability strategy to achieve increased legitimacy, market shares, and competitiveness in the market. This can generate increased willingness to pay among consumers and develop relationships with stakeholders, where cost and competitive advantages are created as well as long-term partnerships. Furthermore, these advantages can differentiate the company, which can entail competitive advantages in the line of business. Contribution: The results of the study can be practically useful for other companies in similar industries. Due to the form of guidelines for how a sustainability strategy can improve the business's competitive advantages, and enable potential collaborations. Theoretically, the study contributes to a deeper understanding of collaboration between B2B customers and suppliers, where the results open for further discussion regarding sustainable responsibility in the supply chain and the value of transparency between stakeholders.

Because of global warming, companies have started to tackle sustainability issues within their operations, but major uncertainties exist on how to establish a quantitative baseline of the current environmental performance of companies. Numerous investigations have been made to assess the carbon footprint of companies with a variety of methods, tools and strategies. However, the lack of transparency in the methods used and the assumptions made could prevent companies to replicate methods and to analyse the results. Because of this, we will investigate how participatory modelling could be used to create a model of the carbon emissions of a company, but also how this method enables the company to understand the methods used and the results from the investigation. By doing this, we also aim to clarify how the process could be set up, which stakeholders that need to be involved and what data sources that could be used. The thesis was conducted as a single case study at a manufacturing company named DeLaval. A participatory modelling process with three major phases was carried out according to proposed methodologies in previous research. In the first phase, a conceptual model of the system accounting for the emissions was created. In the second phase, a quantitative model of the system was developed by gathering data and validating the calculation methodologies with operational stakeholders within the company. In the third phase, the results were verified, and the company could set up sustainability targets based on the findings. The outcomes of the case study showed that there are major benefits with applying participatory modelling because different perspectives throughout the organisation could be gathered efficiently to create a representable model of the company. The modelling strategy had more benefits in organisational areas characterised by high complexity with numerous of different stakeholders with different roles or by geographical distribution. To create the model, primary data consisting of master product data and transactional data was used, together with secondary data, consisting of carbon emission coefficients and gap filling data created by the modellers. By basing the calculations on the methodology set up by the GHG protocol and anchoring the root definition of the system with strategic stakeholders, the results were trusted by the organisation. / På grund av den globala uppvärmningen har företag börjat att hantera hållbarhetsutmaningar inom sin verksamhet, men stora frågetecken kvarstår gällande hur en kvantifierad bild av företagets nuvarande utsläpp ska beräknas. Flertalet studier har genomförts för att undersöka koldioxidavtrycket på företag, med flertalet olika metoder och verktyg. Metoderna och antaganden som gjorts har dock bristande transparens, vilket hindrar andra företag från att replikera beräkningarna och att göra analyser av resultatet. Baserat på detta kommer denna studie att undersöka hur participativ modellering kan användas för att skapa en modell av koldioxidutsläppen från ett företag, men också hur denna metod underlättar för företaget att förstå metoderna som använts och resultaten från undersökningen. Genom detta ämnar vi att bringa klarhet gällande hur processen kan se ut, vilka intressenter som ska vara delaktiga och vilka datakällor som kan vara användbara. Studien genomfördes som en enkel fallstudie på det producerande företaget DeLaval. En participativ modelleringsprocess med tre faser genomfördes i enlighet med etablerade modelleringsprinciper från tidigare studier. I den första fasen utvecklades en konceptuell modell av systemet för estimering av koldioxidutsläppen. I den andra fasen utvecklades en kvantitativ modell as systemet genom att samla in data och validera beräkningsmetoderna tillsammans med operative intressenter på företaget. I den tredje fasen verifierades resultaten och företaget hade möjlighet att sätta upp hållbarhetsmål baserat på resultatet. Utfallet av fallstudien visar att det finns stora fördelar med att använda participativ modellering eftersom olika perspektiv i organisationen kunde inhämtas på ett effektivt sätt för att skapa en representativ modell av företaget. Modelleringsstrategin hade större fördelar i delar av företaget som karakteriserades av hög komplexitet, med många olika intressenter med olika roller eller av geografisk utspriddhet. För att skapa modellen krävdes primärdata innehållande produktinformation och transaktionsdata samt sekundärdata, innehållande utsläppsfaktorer och överbryggande data skapad av modellerarna. Genom att basera beräkningarna på metodiken skapad av GHG protocol och förankra syftet med systemet tillsammans med strategiska intressenter, skapades en tillit till resultaten inom organisationen.

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