<p>The main aim of this thesis is to develop and test industry-specific, applied work procedures and tools for environmental and emerging sustainability work in the graphic arts industry. This includes methods to quantify, follow-up, evaluate, manage, improve and communicate the environmental performance of activities in the graphic arts supply chain and printed products.</p><p>In order to achieve the aims of the thesis, a selection of work areas were chosen as the basis for developing the industry-specific work procedures and tools. The selected work areas are the following: environmental management (being a part of sustainability management), environmental and sustainability strategies, environmental indicators and design for environment (DfE).</p><p>The research presented in this thesis was based on survey research methods, case studies and multi-company studies. Within the framework of these methods, quantitative and qualitative techniques for data gathering were used. The companies included in the studies were selected according to their willingness, interest and motivation to participate and develop their environmental or sustainability work.</p><p>The most significant results of the research presented in this thesis regarding the selected work areas are the following:</p><p>• An evaluation of early certified environmental management systems (EMSs) in Sweden identified four areas as priorities in making the EMSs more efficient. Two of them, viz. improvement in the follow-up of environmental work, and the linking of EMSs to product design, were developed for the graphic arts industry. The remaining two areas were clarifying the identification process and assessment of environmental aspects, and streamlining and co-ordinating different management systems.</p><p>• An established and successfully tested working method for formulating and realising corporate sustainability strategies in the graphic arts industry.</p><p>• Industry-specific environmental indicator models for the graphic arts industry with defined methods for standardised inventorying and calculations. These models have been tested, used and approved of by the industry itself.</p><p>• Collected and compiled data for the developed environmental indicator models. Data have been collected from quite a large number of companies (10-20 companies for each of the printing techniques covered, i.e. coldset offset, heatset offset and gravure) over a period of several years.</p><p>• The use of the industry-specific environmental indicator models was developed and illustrated.</p><p>• A described and recommended work procedure for DfE in graphic arts companies including industry-specific tools for applying DfE to printed products, in the form of a manual and a checklist. The checklist was designed so that it can serve as a simple tool for the environmental assessment of printed products. The tools were tested by graphic arts companies.</p>

Thesis (MScEng (Industrial Engineering))--University of Stellenbosch, 2010. / ENGLISH ABSTRACT: The objective of this study is to develop a tool to enable manufacturing enterprises to develop a sustainability strategy suited to their specific business. In the study, the business reality that faces enterprises is discussed from a systems perspective. The concepts of sustainability and sustainable development are explored. Specific attention is paid to building mental models of what these concepts entail and the application thereof in individual manufacturing enterprises. Specific strategies and concepts, such as the Five Capitals Model, the Natural Step and Industrial Ecology, are highlighted. These tools and strategies are then consolidated into a ―Sustainable Roadmap‖, a tool to facilitate the development of a sustainability strategy. The ―Sustainability Roadmap‖ is tested by applying it to a case study. / AFRIKAANSE OPSOMMING: maatskappye sal help om ‗n onderneming spesifieke volhoubaarheids strategie te ontwikkel. In die studie word die besigheids realiteit van vervaardigingsmaatskappye bespreek van sistemiese perspektief. Die konsepte van volhoubaarheid en volhoubare ontwikkeling word verken. Spesifieke aandag word gegee aan die bou van modelle van wat hierdie konsepte behels. Spesifieke strategieë en modelle soos die ―Five Capitals Model‖, ―Natural Step‖ en ‖Industrial Ecology‖ word uitgelig. Hierdie konsepte en strategieë word dan saamgevat op ‗n sistematiese manier in ‗n ―Volhoubaarheids Padkaart‖, ‗n padkaart wat maatskappye kan volg om ‗n volhoubaarheids strategie te ontwikkel. Die ―Volhoubaarheids Padkaart‖ word getoets deur dit toe te pas op ‗n gevallestudie.

Abstract The thesis aims to investigate the role of sustainability strategy in digital business in Bangladeshi and Pakistani SMEs. To attain our research goal, we made conceptual and theoretical framework, conducted telephonic interviews from digitized e-commerce SMEs working in Bangladesh and Pakistan service sector. Purpose: The purpose of the report is to explore the critical factors when implementing an integration of sustainability strategy in digital business. While doing this as well as dig deeper into a theory, we made analysis through our conceptual building and interviews. Methods: In this paper, a qualitative research method has been applied to demonstrate the experiences and activities of the SMEs as they come across, involve and survive by circumstances. A strong perception of phenomena was founded under this research. Before conducting telephone interviews, pilot tests had been taken to understand the significance and depth of the questions. Results: Based on the interviews it can be concluded that most of the respondents are considering sustainability strategy as competitive advantages and they are willing to utilize human, natural and financial resources in their digital business for maximizing benefit. Most of the respondents are using digital tools at their companies and concerning sustainability strategies to survive in the competing markets, but still the businesses who are working through sustainability strategy in their digital business is not adequate. Sustainability strategies are considered as core values of SMEs while doing digital business. Practical Implication: The findings ensure sustainability strategies are becoming core value in emerging markets like the mature markets. The findings conceptualized by the authors can be developed in future for the future studies in other emerging countries besides Bangladesh and Pakistan. As the results show that sustainability strategy in digital business can bring maximum benefit for the SMEs, the new entrepreneurs might be attracted towards implementing the sustainability strategy in their business.

Purpose – The purpose of this study was twofold. First, we wanted to increase knowledge about what is important to address within an organization, when formulating and implementing a corporate sustainability strategy. Second, we wanted to explore how the level of achievement of corporate sustainability influences the ability of an organization to integrate sustainability within its own organization. Method – We used an abductive approach within this study. In total, we conducted 20 interviews which we analysed through a thematic analysis. We also conducted two surveys. Findings - We have found six crucial aspects that will affect the formulation and implementation of a corporate sustainability strategy; conceptual confusion, motivation, action, cooperation, guidelines, and communication. We have also found that all dimensions of sustainability need to be understood and incorporated into the organization, in order for a corporate sustainability strategy to have impact. Theoretical and practical contributions - We have contributed to previous literature by connecting the five stages of achieving corporate sustainability with obstacles and solutions within the phases of strategy formulation and implementation. Further, we have provided a framework that can be useful to organizations when trying to achieve corporate sustainability. Limitation of the study - We have only analysed four out of almost 60 savings banks in Sweden, and the ones part of this study is also part of a sustainability project. It is therefore of essence that another more expansive study is performed that integrates more savings banks.

Det existerar ett implementationsgap när det kommer till formulering och implementation av strategi. Detta är något som leder till att företag ofta misslyckas med att realisera strategier. Gapet existerar även för hållbarhetsstrategier, vilka blir allt viktigare som en konsekvens av de hållbarhetsutmaningar som samhället står inför idag. Att förankra en hållbarhetsstrategi är en komplex process. Det involverar många organisatoriska områden och aktiviteter, där olika typer av organisationer har olika förutsättningar. Med detta som utgångspunkt formulerades studiens syfte till att utveckla ett ramverk med huvudområden och nyckelaktiviteter för förankring av hållbarhetsstrategi i teknikkonsultbolag. Hållbarhet är högaktuellt för både konsultbolag och företag inom teknikintensiv industri. Studien ämnar att hjälpa teknikkonsultbolag att minska implementationsgapet och öka den positiva inverkan från deras hållbarhetsstrategier. Med vetenskaplig litteratur som grund togs en analysmodell fram. Analysmodellen innefattar en undersökning och värdering av åtta huvudområden för förankring. Därtill innebär analysmodellen en undersökning och värdering av ett antal nyckelaktiviteter för förankring inom varje huvudområde. Detta lade grunden för det initiala ramverket. De åtta huvudområdena är ledarskap, kommunikation, företagskultur och värderingar, organisatoriskt lärande, resursallokering och planering, organisationsstruktur, formella system samt externa intressenter. Baserat på analysmodellen togs två frågeställningar fram. Den kvalitativa empiriinsamlingen skedde genom semistrukturerade intervjuer. Intervjuer genomfördes med elva respondenter från tio olika konsultföretag, samt fyra respondenter från studiens uppdragsgivare som är ett teknikkonsultbolag. Syftet med intervjuerna var att undersöka företagens förankringsprocesser av hållbarhetsstrategi för att kunna undersöka och värdera hur viktiga huvudområdena och nyckelaktiviteterna är för förankringen. Analysen resulterade i en slutgiltig version av ramverket med värderade huvudområden samt reviderade och värderade nyckelaktiviteter. Studien resulterade i två slutsatser. Den första slutsatsen är att det finns åtta huvudområden som är relevanta att beakta vid förankring av olika anledningar. De tre viktigaste huvudområdena att fokusera på är ledarskap, kommunikation och företagskultur och värderingar. Däremot får inget huvudområde bortses från helt. Den andra slutsatsen är att det finns flertalet nyckelaktiviteter inom respektive huvudområde att beakta vid förankring, där några konstaterats vara viktigast. Det finns ett överlapp och ömsesidig påverkan mellan huvudområdena. Därtill är hållbarhetsstrategiprocessen iterativ något som kräver ett kontinuerligt arbete med nyckelaktiviteterna. Baserat på slutsatserna togs två rekommendationer fram. Den första rekommendationen är att ta hänsyn till alla åtta huvudområden vid förankring, men prioritera ledarskap, kommunikation och företagskultur och värderingar högst. Däremot får inget huvudområde bortses från helt. Den andra rekommendationen är att vid förankring prioritera de viktigaste nyckelaktiviteterna inom de mest relevanta huvudområdena högst. På grund av överlapp mellan huvudområdena kan positiv förstärkning mellan dem utnyttjas och arbetet bör vara kontinuerligt och anpassas till förändringar. Framtida forskning kan undersöka rekommendationer för vad en organisation bör göra i nästa steg efter att förankringsprocessen påbörjats. Dessutom kan fler intervjuer genomföras, både med fler företag samt fler personer inom samma företag på olika organisatoriska nivåer. Det skulle således kunna stärka ramverket och förståelsen för förankring av hållbarhetsstrategi. Specifikt kan också fler intervjuer med teknikkonsultbolag öka kunskapen om förankring för teknikkonsultbolag. / There is an implementation gap when it comes to strategy formulation and implementation, which leads to companies often failing to realise strategies. This gap also exists for sustainability strategies, which are becoming increasingly important as a consequence of the sustainability challenges facing society today. Embedding a sustainability strategy is a complex process. It involves many organisational areas and activities, with different types of organisations having different requirements. With this as a starting point, the aim of the study was formulated as to develop a framework with main areas and key activities for anchoring sustainability strategy in engineering consulting firms. Sustainability is an important topic for both consultancies and companies in technology-intensive industries. This study aims to help engineering consultancies reduce the implementation gap and increase the positive impact of their sustainability strategies. Based on the scientific literature, an analytical model was developed, consisting of the examination and evaluation of eight main areas for anchoring and the examination and evaluation of a number of key activities for anchoring within each main area. This laid the foundation for the first version of the framework. The eight main areas are leadership, communication, corporate culture and values, organisational learning, resource allocation and planning, organisational structure, formal systems and external stakeholders. Based on the analysis model, two questions were developed. The qualitative empirical data was collected through semi-structured interviews. Interviews were conducted with eleven respondents from ten different consulting firms, as well as four respondents from the study’s case company, an engineering consulting firm. The purpose was to investigate the companies’ sustainability strategy anchoring processes in order to examine and evaluate how important the main areas and key activities are for anchoring. The analysis developed a finalised version of the framework with evaluated main areas and revised and evaluated key activities. The analysis resulted in two conclusions. The first conclusion is that there are eight main areas that are relevant to consider when anchoring for different reasons. The three most important main areas to focus on are leadership, communication and corporate culture and values. However, no main area should be completely ignored. The second conclusion is that there are several key activities within each main area to consider for anchoring, but some have been identified as most important. There is an overlap and mutual influence between the main areas. Additionally, the sustainability strategy process is iterative, requiring continuous effort on the key activities. Based on the findings, two recommendations were also developed. The first recommendation is to consider all eight main areas when anchoring, but to prioritise leadership, communication and corporate culture and values the most. However, no main area should be completely ignored. The second recommendation is to prioritise the most important key activities in the most relevant main areas at the top of the anchoring process. Due to overlaps between the main areas, positive reinforcement between them can be utilised, and work should be continuous and adapt to change. Future research could explore recommendations for what an organisation should do in the next steps after the anchoring process has begun. Furthermore, additional interviews could be conducted, both with more companies and more people within the same company at different organisational levels. This could thus strengthen the framework and understanding of anchoring sustainability strategy. Specifically, conducting more interviews with engineering consultancies could enhance knowledge of anchoring in engineering consultancies.

The main aim of this thesis is to develop and test industry-specific, applied work procedures and tools for environmental and emerging sustainability work in the graphic arts industry. This includes methods to quantify, follow-up, evaluate, manage, improve and communicate the environmental performance of activities in the graphic arts supply chain and printed products. In order to achieve the aims of the thesis, a selection of work areas were chosen as the basis for developing the industry-specific work procedures and tools. The selected work areas are the following: environmental management (being a part of sustainability management), environmental and sustainability strategies, environmental indicators and design for environment (DfE). The research presented in this thesis was based on survey research methods, case studies and multi-company studies. Within the framework of these methods, quantitative and qualitative techniques for data gathering were used. The companies included in the studies were selected according to their willingness, interest and motivation to participate and develop their environmental or sustainability work. The most significant results of the research presented in this thesis regarding the selected work areas are the following: • An evaluation of early certified environmental management systems (EMSs) in Sweden identified four areas as priorities in making the EMSs more efficient. Two of them, viz. improvement in the follow-up of environmental work, and the linking of EMSs to product design, were developed for the graphic arts industry. The remaining two areas were clarifying the identification process and assessment of environmental aspects, and streamlining and co-ordinating different management systems. • An established and successfully tested working method for formulating and realising corporate sustainability strategies in the graphic arts industry. • Industry-specific environmental indicator models for the graphic arts industry with defined methods for standardised inventorying and calculations. These models have been tested, used and approved of by the industry itself. • Collected and compiled data for the developed environmental indicator models. Data have been collected from quite a large number of companies (10-20 companies for each of the printing techniques covered, i.e. coldset offset, heatset offset and gravure) over a period of several years. • The use of the industry-specific environmental indicator models was developed and illustrated. • A described and recommended work procedure for DfE in graphic arts companies including industry-specific tools for applying DfE to printed products, in the form of a manual and a checklist. The checklist was designed so that it can serve as a simple tool for the environmental assessment of printed products. The tools were tested by graphic arts companies. / <p>QC 20110124</p>

In this study, sustainability strategy implementation processes are discussed together with internal communication processes in SMEs. Large enterprises are not the only contributor to unsustainable development, but so are SMEs. Additionally, SMEs have a significant negative impact on sustainability as they make up the major part of the world economy. In fact, only in Sweden SMEs make up 99.9% (based on the number of employees) of all businesses. Yet, SMEs have not received much attention in society nor in literature of sustainability and sustainable developmentand are lagging behind in sustainable development. Due to pressure from external stakeholders Sustainability is essential for future business growth as well asto stay competitive in today's marketplace. EU and Swedish legislation together with the next generation of sustainable-conscious consumers, have increased pressure on organisations to take responsibility for their actions. Still, SMEs seem to take a reactive approach. For successful sustainable development, sustainability strategies must be aligned with business strategies. However, SMEs face challenges when implementing sustainability strategies. To ease the implementation process, company-specific tools are needed forSMEs. Internal communication is acknowledgedto be essential for sustainability strategy implementation which is most successful when performed in a contextual specific and conceptual abstract practice. Internal communication further contributes to reducing tension in an organisation when implementing a change which is required during implementation processes.This study has been conducted through a single case study operating in the housing construction industry,based in Sweden. We have usedan exploratory and a qualitative approach where both semi-structured interviews and focus groups were conducted to receive insights from top management and lower-level employees. Our research shows that sustainability strategies, business strategies and communicationstrategies must be balanced to create a shared sustainability vision through short-and long-termgoals to reduce the complexity of sustainable development. Therefore, the role of internal communication in the sustainability strategy implementation processis essential to transformintangible sustainability strategies into tangible features to engage employees and reduce tension within the organisation.

Made available in DSpace on 2016-04-25T16:44:30Z (GMT). No. of bitstreams: 1 Marcus Hyonai Nakagawa.pdf: 3090854 bytes, checksum: 00d95eb1fc10f48829ea8f42d03e47cc (MD5) Previous issue date: 2012-10-10 / Objective of this academic research is to analyze sustainability as part of business strategy in companies originally from Brazil. Moreover, research was designed in order to identify the commitment of those companies with sustainable products and services. Theory used as reference focus on issues related to strategy, strategic planning, types of strategy and green economy; all of them here exposed. In addition, sustainability was discussed, as well as sustainable development and its direct relation with mentioned companies. In this context main sustainability indexes related to Brazilian companies studied were considered followed by an explanation of main concepts related sustainable products and services, that should be considered nuclear for companies, the reason why they seek for profit. Link between sustainability and the strategy for those companies was presented through a quantitative analysis made based on what was published at Guia Exame de Sustentabilidade 2011 which information was completed by a market research; that means, two researches were pointed, first one quantitative focus on professionals from sustainability area and the other, qualitative done focus on five experts on that field, whose objective was to detail results from quantitative part. As a result, research pointed that sustainability has not been considered as part of strategy on the majority of Brazilian companies and to do so, it would be necessary to have sustainable products and service in addition of existing processes, index, activities, projects, tasks and sustainable plans / Este trabalho tem como objetivo analisar a questão da inserção da sustentabilidade na estratégia e nos negócios das empresas brasileiras. Bem como a sua relação com produtos e serviços mais sustentáveis. Um referencial teórico sobre as questões empresariais de estratégia, planejamento estratégico, tipos de estratégias e o que seria a economia verde foi apresentado ao longo do texto. Além disso, foram debatidos o tema da sustentabilidade, desenvolvimento sustentável e a sua relação direta com as empresas. Dentro deste contexto, colocou-se os principais indicadores de sustentabilidade que estão sendo utilizados nas corporações. E na sequência, explicitou-se os conceitos principais de produtos e serviços sustentáveis, o que deve ser a cerne de qualquer empresa, a razão de existência da organização que busca a lucratividade. A ligação entre as questões da sustentabilidade como estratégia das empresas foi apresentada por meio de uma análise qualitativa com base nas empresas do Guia Exame de Sustentabilidade 2011. Além desta análise, algumas pesquisas de mercado sobre o tema foram colocadas para apresentar um conhecimento prévio já existente. E finalmente, foram apresentadas duas pesquisas, a primeira quantitativa focada nos profissionais de sustentabilidade mostrando a sua perspectiva em relação a sustentabilidade nas estratégias das empresas no Brasil. A segunda pesquisa é qualitativa com cinco profissionais especialistas de sustentabilidade. Esta pesquisa buscou aprofundar as questões colocadas na pesquisa quantitativa e qualificar todos os pontos acima abordados. O resultado é a percepção de que a sustentabilidade ainda não está inserida na estratégia de negócios da maioria das empresas brasileiras e que, para existir a sustentabilidade na estratégia de negócios da empresa, é necessário ter produtos e serviços mais sustentáveis, além dos já existentes processos, indicadores, atividades, práticas, projetos e planos sustentáveis

全球永續發展驅策力對企業的影響在永續發展有關議題中，持續受到市場的關注，許多標竿企業已將永續發展議題整合至企業的發展策略中，藉此回應永續發展驅策力所帶來的風險，以積極掌握永續發展議題所帶來的商業機會，進而提升企業價值並為股東創造更高的報酬。企業在面對永續發展驅策力的影響下，如何發展永續策略以因應風險並掌握機會，係不容忽視的重要管理議題。 本研究參採Baumgartner and Ebner（2010）所提出之永續策略發展成熟度分析架構，嘗試將平衡計分卡及策略地圖之策略管理概念，應用於分析永續策略。本研究透過對個案企業之永續策略定位與管理、利害關係人參與流程及對企業經營策略具關鍵影響力的永續策略議題的分析，探討企業經營策略與永續策略之關聯，並進一步歸納發展企業導入永續策略的架構與步驟。本研究以拜耳作為個案分析對象，獲得以下主要發現： 一、永續策略為企業經營策略中不可或缺的重要關鍵，可以協助企業提昇營運策略績效，並可為企業創造長期價值。 二、企業導入永續策略時，必須辨識與企業攸關之永續發展驅策力，並以企業之核心營運項目為思考起點，進行永續策略的定位與發展。其中，利害關係人的管理，以及有效辨識對企業經營策略具關鍵影響力的永續策略議題，係導入永續策略的重要步驟。 / Businesses nowadays pay more and more attention to sustainable development related issues, especially the impact from sustainability megaforces. Many benchmark enterprises have integrated sustainable development issues into their business development strategies in response to those risks raised from sustainability megaforces. Not only to aggressively take advantages of business opportunities come from sustainable development issues but to increase enterprise value and create higher stakeholder returns. Under the impact of sustainability megaforces, how enterprises develop sustainable strategies in response to the risks and meanwhile hold the opportunities are non-neglectable and critical management topics. This paper refers to the maturity levels of sustainability strategy defined from Baumgartner and Ebner (2010), and tries to apply the strategic management concepts of Balance Scorecard and Strategy Map to analyze sustainability strategy. The primary aim of this paper is to eveluate the relationship between business strategy and sustainability strategy and further identify the framework and steps to implement sustainability strategies by analyzing the case’s positioning and management of sustainability strategy, stakeholder engagement process, and material sustainability strategy issues which have critical impacts to business strategy. This paper takes Bayer Group as the case study and has the below main findings: 1.Sustainability strategy is critical and indispensable to business strategy. Sustainability strategy can not only help business increase the performance of operating strategy but also create long-term value. 2.Enterprises have to identify the key sustainability megaforces relevant to business when developing sustainability strategy, and base on their core business to position and develop sustainability strategy. Important steps of implementing sustainability strategy include stakeholder management and the effectiveness of identifying material sustainability strategy issues which have critical impacts to business strategy.

Syftet med denna studie är att öka förståelsen för vilka övergripande metoder företag använder för att komma fram till en hållbarhetsstrategi samt hur företag styr sina leverantörer för att integrera hållbarhetsaspekter i verksamheten. Vidare syftar studien till att undersöka hur påverkansfaktorerna kommunikation, organisationsstruktur och organisationskultur påverkar ett företags hållbarhetsstrategi. Studien är baserad på tidigare studier och teorier. Författaren har utifrån ett urval på över 60 000 företag valt ut fyra stycken företag inom detaljhandeln. Författaren samlade in data genom semi-strukturerade intervjuer och data från företagens års- och hållbarhetsredovisningar. Författaren analyserade genom att använda den teoretiska referensramen och följde samma struktur som den teoretiska referensramen. Studiens empiriska data visar att företag använder sig av en väsentlighetsanalys för att skapa underlag för en hållbarhetsstrategi. Genom dialoger med företagets kunder, medarbetare och leverantörerna skapar företag förståelse för vilken social och miljömässig påverkan de har, samt vilka hållbarhetsfrågor de bör prioritera framöver. En hållbarhetsstrategi skapas på ledningsnivå utifrån väsentlighetsanalysen som underlag och genom interaktioner mellan ledningsgruppen och hållbarhetsansvariga. Av studiens empiri framgår det att företag styr sina leverantörer främst genom en uppförandekod. Uppförandekoden ställer utöver sina kvalitetskrav även miljömässiga och sociala krav på leverantörerna. Företagen genomför regelbundna inspektioner för att undvika avvikelser av uppförandekoden. Vidare visar studiens empiriska data att företag försöker effektivt kommunicera ut hållbarhetsstrategin till sina anställda. Med en decentraliserad struktur på hållbarhetsarbetet fördelas ansvaret av hållbarhetsstrategin till avdelningschefer. Ett företag med en hållbarhetscentrerad organisationskultur integrerar ekonomisk, miljömässig och social hållbarhet i sin huvudsakliga vision och strategi och arbetar med hållbarheten redan från start. / The purpose of this study is to increase the understanding of what general methods firms use to create a sustainability strategy and how firms manage their suppliers to integrate sustainable aspects to their business. Furthermore, the purpose of this study is to investigate how the influencing factors; communication, organizational structure and organizational culture affect a company’s sustainability strategy. The study is based on previous studies and theories. The author has from a sample of over 60 000 firms chosen four firms within retail. The author collected data by using semistructured interviews and data from the company’s annual- and sustainability reports. The author analyzed the collected data by using the theoretical framework and followed the same structure of the theoretical framework. The study’s empirical data shows that firms use a materiality analysis to create a basis for a sustainability strategy. The firm creates an understanding of what social and environmental impact it has through dialogues with the firm’s customers, employees and suppliers. A sustainability strategy is created by an executive management team with the use of the materiality analysis as a basis and by interacting with sustainability managers. The study’s empirical data shows that firms control their suppliers primarily by a code of conduct. The code of conduct sets quality, environmental and social demands on the suppliers. The firms carry out inspections on a regular basis to avoid deviations from the code of conduct. Furthermore, the empirical data shows that firms try to efficiently communicate their sustainability strategy to their employees. With a decentralized structure of the sustainability work, the responsibilities of the sustainability strategy are distributed among the department managers. A firm with a sustainability-centered culture integrates economic, environmental and social sustainability into their general vision and strategy and work with sustainability from the start.