The risk of climate change has gained prominence globally and also in South Africa. Companies operating in developing countries such as South Africa are perceived to be particularly vulnerable to climate change. There have been mixed reactions to this risk by companies ranging from inaction to significant financial outlays expended on mitigating this risk. Whilst climate change is potentially a downside risk to financial performance, certain companies have identified opportunities to enhance their returns in the course of adapting to climate change. This study assessed whether there is a relationship between climate change and the financial performance, as manifested in the mitigation of risks and exploitation of opportunities of selected South African companies. The study sought to establish the extent to which climate change creates relevant and material risks, returns and opportunities for companies. The study was conducted using a combination of a literature review and empirical research in the form of secondary analysis. Data on climate-change performance, risks and opportunities was compared to data on financial indicators. The population of companies selected for the empirical research consisted of the Johannesburg Stock Exchange-listed companies that had publicly disclosed information to the Carbon Disclosure Project (CDP) in 2012. Climate-change data was categorised to differentiate between varying levels of climate-change performance, and the identified categories were compared to a range of ratios that demonstrated financial return. The research concluded that climate-change risks and opportunities are expected to have a significant and highly likely impact on company operations, revenue and expenditure. Positive and statistically significant correlations were identified between climate-change performance and equity analyst recommendations, historical internal rates of return, market values to book values, forecasted earnings per share, beta coefficients, and return on equity. Climate-change performance was not found to have a significant effect on the cost of capital. / Management Accounting / M. Com. (Accounting)

The title of the research is Sustainability Performance Evaluation Management Systems Model for Individual Organizations and Supply Chains. This research has achieved its aim to develop and demonstrate the practical implementation of a simple and objective sustainability performance evaluation management system model for individual organizations and supply chains. It has resulted in the recognition that a new concept – Network of Interested Partners – underpins the achievement of sustainability. The term acknowledges the interdependence and reflects the essential cooperation that must be achieved between business organisations, their commercially related entities and the local community if progress towards sustainability is to be achieved. It therefore encompasses and extends the concept of a supply chain as currently used. Sustainable Development is defined by the World Commission on Environment and Development as development, which meets the needs of the present without compromising the ability of future societies to meet their own needs. Organizations, as part of human activities, also have to be sustainable. The sustainability of organizations is directly linked to the continual improvement of business performance. Many organizations have found a way to improve performance through the establishment of management systems. International Organization for Standardization (ISO) standards are recognized worldwide as reliable and efficient tools for the implementation of management systems. However, they do not always result in the desired improvement in outcomes. Therefore, if the required improvement of business performance is to be achieved, improved methodologies for development and implementation of performance evaluation (PE) processes are necessary. These methodologies must take into consideration sustainability principles. They also have to be applicable to individual entities and supply chains, with or without management systems in place. Supply chains are important because it is being increasingly recognized that overall supply chain performance is a means of adding value and competitive advantage to all businesses. In the first part of the research a performance evaluation model or PE (version 1 model) was developed. This was used as criteria to compare and evaluate existing performance evaluation processes and outcomes of individual organisations and their respective supply chain within the Gladstone region, Australia. Questionnaires have also been used to identify and evaluate the needs of the interested parties in relation to the organizations’ and supply chains’ business performance and processes of performance evaluation. All the information provided in the first part of the research was used by the researcher to develop the Sustainability Performance Evaluation Management Systems model or SPEMS (version 2 model). This incorporates the concepts of Network of Interested Parties/Partners. In particular, one of the outcomes is recognition that organizations need to establish partnerships if effective supply chain performance improvement is to be achieved. Therefore the establishment of partnerships has become a key requirement for the implementation of SPEMS. The establishment of partnership among participants of a supply chain of Gladstone and implementation of the eight first steps of the SPEMS (version 2 model) in this supply chain was commenced successfully through workshops. The supply chain was formed by commercial organizations, government entities and interested parties from the community. SPEMS requires that partners all have the same level of ownership and authority in the decisions of the supply chain. Some new terms and their definitions have been created within the research to support the new SPEMS model. They include: Network of Interested Partners, sustainability for organizations, sustainability KPI and sustainability friendly organizations. All of the above are encompassed within the final SPEMS (version 3 model).

Good corporate governance should be the cornerstone of all company management. Directors ought to know in whose interests the company should be managed. This thesis attempts to answer the following question: whose interests must be granted primacy in the management of a company? In chapter 1 it is stated that shareholders' interests are traditionally granted primacy in the management of a company. There has, however, been a shift in public opinion towards recognition of a wider variety of interests that should be considered than only those of the shareholders. These interests include, inter alia, environmental interests and those of the investors, employees and consumers. This thesis thus focuses on the primary stakeholders, namely individual shareholders, creditors, employees, consumers and suppliers. In chapter 2 a theoretical foundation is provided on the nature of a company. The different theories on the nature of a company, emphasising either shareholder primacy or stakeholder protection, are discussed. A combined new theory is proposed. It is suggested that the confusion relating to the meaning of "the company" needs to be eliminated. Chapters 3, 4 and 5 provide an international comparison of the company law in Botswana, Australia, New Zealand and the United Kingdom. The focus falls, firstly, on directors' duties, secondly, on the question in whose interests directors should manage a company and, thirdly, on the codification of their duties. In chapter 6 the South African position is evaluated. First, the possible stakeholders are identified and the protection currently afforded them is explained. The reports of the King Committee on Corporate Governance, the Policy Document on company law reform as well as the Companies Bill of 2007 are discussed. Draft clauses are recommended to be incorporated in new company legislation to provide directors with clarity on what is expected of them. It is the aim of this thesis to provide clarity on whose interests should receive primacy when directors manage a company. The outcome of this research should provide a clear indication to South African directors of what is expected of them and who the beneficiaries of their fiduciary duties are. / Law / LL.D.

The Clean Community System (CCS) is a method of waste management education widely used in the USA by the Keep America Beautiful organization. The CCS has been applied by the eThekwini Municipality since 1981. The training of staff and volunteers in the CCS has to date been limited and based on the American model. The aim of this study is to provide guidelines for the training of participants in the Clean Community System in the South African context. This will be achieved by a study of two community groups that have successfully applied the CCS. The results of the research will be compared with the principles of the CCS and relevant literature. The conclusions drawn from the study will provide guidelines for the training of participants in the CCS. / Further Teacher Education / M. Ed. (Didactics)

The risk of climate change has gained prominence globally and also in South Africa. Companies operating in developing countries such as South Africa are perceived to be particularly vulnerable to climate change. There have been mixed reactions to this risk by companies ranging from inaction to significant financial outlays expended on mitigating this risk. Whilst climate change is potentially a downside risk to financial performance, certain companies have identified opportunities to enhance their returns in the course of adapting to climate change. This study assessed whether there is a relationship between climate change and the financial performance, as manifested in the mitigation of risks and exploitation of opportunities of selected South African companies. The study sought to establish the extent to which climate change creates relevant and material risks, returns and opportunities for companies. The study was conducted using a combination of a literature review and empirical research in the form of secondary analysis. Data on climate-change performance, risks and opportunities was compared to data on financial indicators. The population of companies selected for the empirical research consisted of the Johannesburg Stock Exchange-listed companies that had publicly disclosed information to the Carbon Disclosure Project (CDP) in 2012. Climate-change data was categorised to differentiate between varying levels of climate-change performance, and the identified categories were compared to a range of ratios that demonstrated financial return. The research concluded that climate-change risks and opportunities are expected to have a significant and highly likely impact on company operations, revenue and expenditure. Positive and statistically significant correlations were identified between climate-change performance and equity analyst recommendations, historical internal rates of return, market values to book values, forecasted earnings per share, beta coefficients, and return on equity. Climate-change performance was not found to have a significant effect on the cost of capital. / Management Accounting / M. Com. (Accounting)

Структура магистерской диссертации включает введение, три главы, заключение, список литературы. В первой главе будет определено понятие устойчивого развития, формирование устойчивости и методы оценки эффективности улучшения устойчивого развития. Во второй главе будет представлена методология исследования с углубленным анализом собранных данных. В третьей главе будут исследованы проблемы и механизмы управления устойчивым развитием компании и рекомендации по стратегии устойчивого развития, а также будет оценена их эффективность. Диссертация завершится кратким изложением основных выводов и их последствий для устойчивого развития современных корпораций. / The structure of the master's thesis includes an introduction, three chapters, conclusion, list of references. The first chapter will define the concept of sustainable development, the formation of sustainability and the methods for evaluating the effectiveness of improving sustainable development. The second chapter will provide the research methodology with an in-depth analysis the collected data. In the third chapter, will explore the problems and mechanisms of the company's sustainable development management and recommendations for sustainable development strategy, and their effectiveness will be evaluated. The thesis will conclude with a summary of the key findings and their implications for the sustainable development of modern corporations.

Steel production is today one of the most CO2-demanding activities and causes 8% of the global emissions of GHG. It is crucial for the industry to reduce its emissions radically in order to be in line with the goals of the Paris Agreement and the Science-Based Target initiative. Ovako AB, one of the leading producers of high-strength engineering steel, has been at the forefront when it comes to sustainability initiatives within the industry. Heavy investments are being made into sustainable steel production methods and technologies and to make this viable, the company has, from January 1st, 2022, started to put a price premium on their steel products of 30 € per tonne. This study aims to answer the question of how Ovako's customers, based on the three different industries of mining, automotive, and bearing, experience this price premium and how a green steel can justify this surcharge. Furthermore, this case study aims to understand the extent to which those customers require carbon neutrality when sourcing steel. Connected to the findings from the innovation theories and the literature, this study aims to answer the question of how sustainable innovations may influence future competitiveness regarding engineering steel. To answer these questions, interviews with key individuals from different customers of Ovako were conducted. Moreover, focus groups at Ovako with relevant employees have been held at the same time as a literature study has been conducted. Based on the answers obtained from the data collection, a thematic analysis has been performed where overarching themes have been identified. Additionally, a carbon impact calculator has been used to calculate the carbon reduction potential of using a carbon-neutral engineering steel in three different applications connected to the three industries investigated, namely a complete bearing, a drill bit, and a final drive unit. The results from the calculations as well as the answers obtained regarding the research questions will be presented in the conclusion chapter of the report.

[pt] Este trabalho tem como base a análise sistemática de literatura para geração de conhecimento sobre o tema de cadeias de suprimentos sustentáveis. Para isso, foram utilizados os métodos de revisão sistemática de literatura e análise de redes, para responder as perguntas de pesquisa: quais são as principais taxonomias sobre o tema, quais são os principais direcionamentos de pesquisa futura e como os temas de cadeias de suprimentos sustentáveis se relacionam. Dessa forma, baseando-se em protocolo metodológico rigoroso e utilização do software Vosviwer, foram identificadas as principais taxonomias sobre o tema, os cinco principais assuntos que os autores mais direcionam como pesquisas futuras e as principais relações geradas a partir das análises de coautoria, co-citação, co-ocorrência. Com base nos resultados, foi possível identificar diversos pontos, como o avanço nos trabalhos envolvendo os pilares de forma integrada, as revisões sistemáticas possuindo metodologia mais robusta que revisões narrativas e o aspecto social como o principal tema indicado para pesquisas futuras. Dessa forma, consolidou-se o que se tem de mais novo na literatura sobre o tema de cadeias de suprimentos sustentáveis, orientando a comunidade científica e outras organizações sobre o assunto, mostrando ainda, os possíveis desdobramentos que podem ser trabalhos. / [en] This paper is based on a systematic literature review to create knowledge on the topic of sustainable supply chains. For this, we used the systematic literature review and network analysis methods to answer the research questions: what are the main taxonomies on the topic, what are the main directions for future research and how are the themes of sustainable supply chain themes related? Thus, based on a rigorous methodological protocol and the use of Vosviwer software, the main taxonomies on the topic were identified, the five main trend subjects were collected and the main relationships identified from the co-authoring, co-citation and co-occurrence analysis. Based on the results, it was possible to identify several points, such as the progress in the work involving the pillars in an integrated manner, systematic reviews having a more robust methodology than narrative reviews and the social aspect as the main theme indicated for future research. Thus, the latest in the literature on the topic of sustainable supply chains was consolidated, guiding the scientific community and other organizations on the subject, and also showing the possible developments that may be work.

Studien syftar till att undersöka energi-, vatten- och kemikaliåtgång inom processerna blekning och färgning för nyproduktionsimiterande remake respektive nyproduktion. Genom att undersöka det kan en diskussion föras om huruvida nyproduktionsimiterande remake är ett möjligt alternativ för textilindustrin att hantera dess miljöproblem och textilavfall. Genom att testa att bleka, färga och mäta utvalda parametrar har vi i en labbmiljö skapat en testbild av hur en möjlig process skulle kunna se ut. Genom användning av Higg-Index har vi sedan kunnat få fram en indikation på hur hög resursåtgången skulle kunna vara på industriell nivå med konventionella och resurssparande metoder. Resultatet visar att om målet är att färga om till en så mörk färg som möjligt så skall remakeprodukten inte blekas i förväg. Resultaten gav även en indikation på hur många blekningar som skulle behöva göras i labbmiljö för att få ett helt vitt prov. Detta gav en indikation på hur hög energi-, vatten- och kemikaliåtgång skulle varit beroende på önskat resultat. Detta examensarbete har som mål att uppmuntra kritisk diskussion av remake samt ligga till grund för vidare forskning inom området. Detta för att på sikt bidra med lösningar som kan få textilindustrin att bli mer cirkulär. / The study aims to investigate the consumption of energy, water, and chemicals in the bleaching and dyeing processes for new-production imitating remakes versus new production. By examining this, a discussion can be initiated on whether new-production imitating remakes are a viable alternative for the textile industry to address its environmental issues and textile waste. By testing bleaching, dyeing, and measuring selected parameters in a lab environment, we have created a test representation of how a potential process could work. Using the Higg-Index, we have then been able to get an indication of how high the resource consumption would be at an industrial level with conventional and resource-saving methods. The results show that if the goal is to re-dye to the darkest color possible, the remake product should not be pre-bleached. The results also provided an indication of how many bleaching cycles would need to be done in a lab environment to achieve a completely white sample. This gave an indication of what the energy, water, and chemical consumption would be depending on the desired outcome. This thesis aims to encourage discussion of remakes and serve as a foundation for further research in the area, ultimately contributing to solutions that can make the textile industry more circular.

Sustainable development and the Triple Bottom Line integrated sustainability concept focus on the choices between the imperatives of economic efficiency, social development and environmental sustainability. Corporate governance is being imposed by stakeholders and corporate social responsibility is indicated as being the most important socio-environmental demand being made on contemporary leaders. The influence of idealism and realism on, and the reasons for failure of, solid waste reduction projects in terms of sustainability is the foundation of the theories postulated in this research. It is the objective of this research to identify the motivational factors, with special reference to developing countries, of social capital, including management processes leadership and people management, that will augment solid waste reduction projects that are lethargic at starting, or deteriorating, to achieve sustainability. The methodology is to review the literature available to identify the augmenting (motivational) factors, and use analytical philosophical and empirical research to test formulated constructs using hypotheses. The criterion for the research sample is to obtain the opinions of environmental specialists in South Africa using a questionnaire. The technique employed is multivariate data analysis to identify the type of interdependent relationships, including cluster and multidimensional scaling analyses. Hypothesis testing, in this research, leads to the conclusion that additional motivational factors are needed to support the economic imperatives to make the process sustainable. `Reality' is statistically significantly different to `idealistic'. The inference is that for solid waste reduction projects to succeed leaders from government and the private sector are required, through the use of legislation and taking into consideration the value of waste, to instil economic incentives. According to this research, personal values and belief systems have little to contribute to the process of sustainability. The outcome of this research provides a strategy-benchmarking-model that leaders can use to target and prioritise their efforts in respect of achieving success with waste projects. The contribution it makes to the knowledge base of the subject and responsible leadership is contained in its summation of the augmenting factors required, their relative importance, and the lessening of the complexity of approach to these projects. / Graduate School of Business Leadership / D.B.L.