Thesis (MBA (Business Management))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: The purpose of this research report is focused on stating a case for the strategic value to be gained from an alignment of company strategies with the needs of the bottom of the pyramid (BOP), as well as an analysis of the relationship and conditions of support between the donor and receipient of corporate social investment. The report will focus on the relationship of the business sector with the triple bottom line, more specifically the social development component - the relationship of the recipients with the business reaching out to them; and the contribution it makes to sustainability. Corporate social investment (CSI) is most often measured in non-economic terms. In continuation of establishing the link between CSI and sustainability, the report will: • Provide evidence of the strategic advantage a high emphasis on sustainability initiatives bring about for the business sector. • Address the direct relationship between the economic performance of a company and their corporate social investment achievements. • Highlight the close relation between social and environmental perfonnance of business and the link to continued business competitiveness and long-term sustainability. • Support a better understanding for the need for business and non-profits to form partnerships to add value to the long-term sustainability of communities through CSI. • Highlight the role NGOs and other socially concerned groups can play in engaging with the business sector (CSR Investors) as well as the people at the "Bottom of the Pyramid". • Develop a model for use by any partner on either end of CSI initiatives which will serve as a guideline for mainstreaming CSI. NGOs within the non-profit sector have a very specific role to play in the sustainability context. This statement also translates as to stating that the NGO should be the main partner in linking the business sector with the social development within the community. The role of NGOs, the non-profit sector in the community, is key to corporate companies opening the door to BOP markets. This view is supported by Prahalad and Hart (2005:32) stating that NGOs and other concerned social groupings are by far the lead experimenters in BOP markets. GRI indicators and guidelines playa dominant role in linking social development as component of the triple bottom line to sustainability. This is also confinmed by sustainability reports of a selection of businesses evaluated and compared. The model developed gives attention to the process of embedding CSR in the business profile, with factors influencing this process and activities acting as drivers. The change needed requires a certain quality of leadership, not only from the management of the business, but also from the govemance structure in place. Answering in these requirements will ensure the identification of strategiC issues and effective strategies to address them. The role of indigenous governance systems is highlighted to support the objective of reaching the BOP. The model provides guidance on the calculation of a return on CSR, the indicators of growth and success and the expected outcomes. The task of fitting a non profit organisation to a potential partner in the business sector continues to be a challenge, a strategiC move critical for the long-tenm sustainability of society. It cannot be dealt with in the enclosed boundaries of a research report and is a living activity that needs to be practiced. Innovation, skill, will-power and ethical leadership and govemance will continue to be instrumental for success. It is therefore critical that the buy-in comes from all levels of business, to allow for true sustainability of services and products. Eventually the true measure for success will be the extent to which the BOP benefits from the "exercise" economically and socially, the extent to which the businesses can add to their profit margin with incorporation of serving the BOP. / AFRIKAANSE OPSOMMING: Die doel van hierdie navorsingsverslag is om 'n besigheidsaak te staaf. Die fokus is op die verkryging van 'n strategiese waarde uit die ooreenstemming van besigheidstrategiee met die behoeftes van gemeenskappe aan die onderkant van die ekonomiese piramide (BOP). Die fokus is verder op die analise van die verhoudings en voorwaardes vir ondersteuning tussen die gewer en die ontvanger van korporatiewe sosiale beleggings (CSI). Die verslag sal fokus op die verhouding tussen die besigheidsektor en die "triple bottom line", meer spesifiek die sosiale onlwikkelingskomponent - die verhouding tussen die ontvangers en die besighede wat uitreik na hulle; en die bydrae wat dit maak tot volhoubaarheid. Korporatiewe sosiale belegging (CSI) word gewoonlik gemeet in nie-ekonomiese terme. Ter voortsetting van die vestiging van die skakeling tussen CSI en volhoubaarheid, hanteer die verslag ook die volgende: • Dit gee bewyse van die strategiese voordeel wat verkry sal word uit 'n sterk klem op volhoubaarheidinisiatiewe wat voortgebring word vir die besigheidsektor. • Dit spreek die direkte verhouding aan tussen die ekonomiese prestasie van 'n besigheid en hul prestasies op die terrein van CSI. • Dit plaas nadruk op die noue verhouding tussen die sosiale en omgewingsprestasies van die besigheid en die konneksie daarvan met die mededingendheid van die besigheid en langtermynvolhoubaarheid. • Dit ondersteun 'n beter begrip vir die behoeftes van besighede en niewinsgewende organisasies (NGO's) aan vennootskappe ten einde waarde toe te voeg tot langtermynvolhoubaarheid van gemeenskappe deur korporatiewe sosiale beleggings. • Dit beklemtoon die rol wat NGO's en ander sosiale bewustheidsgroepe kan speel wanneer hulle betrokke raak by die besigheidsektor (CSR beleggers), sowel as die mense aan die onderkant van die ekonomiese piramide. • Dit ontwikkel 'n model vir gebruik deur enige vennoot aan enige kant van CSI inisiatiewe wat sal dien as riglyn vir die insluit van CSI in die besigheidshoofstroom. • NGO's binne die kader van die nie-winsmakende sektor het 'n baie spesifieke rol te speel binne die konteks van volhoubaarheid. Hierdie standpuntinname kan ook beteken dat die NGO die hoofvennoot behoort te wees in die skakeling van die besigheidsektor met die sosiale ontwikkeling van die gemeenskap. Die rol van die NGO, die nie-winsgewende sektor in die gemeenskap, is die sleutel tot die ontsluiting van die ekonomiese markte vir gemeenskappe aan die onderkant van die ekonomiese piramide. Hierdie standpunt word ondersteun deur Prahalad en Hart (2005:32) wat dit stel dat nie-winsgewende organisasies en ander sosiale groeperinge die onteenseglike leiers is in eksperimentering binne die BOP markte. GRI (Global Reporting Initiative, ook genoem die GRI Volhoubaarheid Verslagdoening Riglyne) aanwysers en riglyne speel 'n dominante rol in die koppeling van sosiale ontwikkeling as onderdeel van die "triple bottom line" met volhoubaarheid. Dit word bevestig deur die volhoubaarheidsverslae van 'n aantal besighede wat geevalueer en vergelyk is. Die ontwikkelde model gee aandag aan die proses van vaslegging van CSR binne die besigheidsprofiel, saam met die faktore wat hierdie proses beinvloed en die aktiwiteite wat dien as drywers. Die verandering wat benodig word vereis 'n sekere kwaliteit van leierskap, nie alleen in die bestuur van die besigheid nie, maar ook vanuit die regerende strukture wat reeds bestaan. Die identifisering van strategiese sake en effektiewe strategiee verseker dat voldoen word aan bogenoemde vereistes. Die rol van inheemse regerende strukture word beklemtoon in die bereiking van BOP-markte as doelwit. Die model verskaf leiding in die berekening van 'n opbrengs op korporatiewe sosiale verantwoordelikheid (CSR), die aanwysers van groei en sukses en die verwagte resultate. Die taak om 'n nie-winsgewende organisasie in geskikte passing met 'n potensiele vennoot in die besigheidsektor te gee, bly steeds 'n uitdaging, 'n strategiese skuif wat belangrik is vir die langtermynvolhoubaarheid van die gemeenskap. Dit kan nie voldoende hanteer word binne die grense van 'n navorsingsverslag nie en bly 'n lewende aktiwiteit wat voortdurend beoefen moet word. Innovering, vaardigheid, motivering en etiese leierskap en regering sal voortgaan om instrumenteel te wees vir sukses. Dit is daarom uiters belangrik dat die betrokkenheid en inkoop moet kom van al die vlakke van besigheid ten einde die ware volhoubaarheid van dienste en produkte te verseker. Uiteindelik sal die werklike meting van sukses bepaal word volgens die omvang waartoe BOP-markte baat vind by die "oefening", ekonomies sowel as sosiaal - dit is die omvang van waardetoevoeging tot die winste van die besigheid met inbegrip van dienste aan gemeenskappe aan die onderpunt van die ekonomiese piramide.

Purpose: The purpose of this thesis is to interview four legal jurists in order to explore how they conduct CSR activities within their service corpora-tion, with primary focus on SME law firms. Background: A current issue to address concerning the conduct of business these days is CSR activities. Although, the previous research concerning CSR activities and the service sector is limited. Theoretical Framework: The theoretical framework is divided into four parts; a general part concerning the concept of CSR activities, a review of earlier studies of CSR activities, the stakeholder theory and finally the theory about the triple bottom line. Method: A qualitative case study was employed in order to answer the purpose. The most suitable research approach was a combination of a deductive and partially an inductive approach. The primary data consisted of semi-structured interviews. The secondary data were used in order make a comparison in relation to manufacturing corporations. Empirical findings & Analysis: As for all corporations an integration of voluntary social and environmental concerns in their business operations are considered as CSR activities. A significant concern is CSR activities that the inter-viewed service corporations experienced was the lack of human and economic resources to deal with CSR activities. Furthermore, the lack of stakeholder pressure does not facilitate the matter of implementing more CSR strategies into the corporations‟ business conduct. As a result of the lack of stakeholder pressure the interviewed corporations tend to only take part in CSR activities that create goodwill value for the corporation. According to the interviewed service corporations CSR activities is a new phenomenon that is likely to become a bigger part of their business conduct in the future. Conclusion: The interviewed corporations tend to focus their CSR activities to-wards the social activities since this is the kind of activities that is closely connected to the core business.

Service science is an emerging multidisciplinary field concerned with the study of service systems and value co-creation. In recent years, the field has expanded considerably, growing to encompass a community of researchers and practitioners from a range of backgrounds and knowledge domains. However, very little research has focused on the study of service systems within the context of social-purpose organizations (SPOs), such as a nonprofit charitable organization or academic institution. We contend that SPOs represent a class of service systems that are understudied in service science, and the goal of this thesis was to contribute to the ongoing development of the disciplines theoretical foundations through an empirical study of a special type of SPO, the social enterprise. Through case-study research we surveyed five social enterprise organizations across Canada. Our findings point to a number of areas that suggest a conceptual bias towards service systems that are economically motivated and profit driven.

Service science is an emerging multidisciplinary field concerned with the study of service systems and value co-creation. In recent years, the field has expanded considerably, growing to encompass a community of researchers and practitioners from a range of backgrounds and knowledge domains. However, very little research has focused on the study of service systems within the context of social-purpose organizations (SPOs), such as a nonprofit charitable organization or academic institution. We contend that SPOs represent a class of service systems that are understudied in service science, and the goal of this thesis was to contribute to the ongoing development of the disciplines theoretical foundations through an empirical study of a special type of SPO, the social enterprise. Through case-study research we surveyed five social enterprise organizations across Canada. Our findings point to a number of areas that suggest a conceptual bias towards service systems that are economically motivated and profit driven.

Företag som upprättar så kallade hållbarhetsredovisningar har blivit allt vanligare. Dock råder det inom forskningen på området en oenighet om vad hållbarhetsredovisning egentligen är. En mängd olika begrepp används om vartannat och några klara definitioner finns inte fastlagda. Syftet med denna studie är därför att göra en kartläggning av de olika begrepp som används inom den globala, akademiska hållbarhetsredovisningslitteraturen för att utreda innebörden av dessa begrepp samt för att utreda hur dessa begrepp förhåller sig till varandra. Studien genomförs med hjälp av en litteraturstudie där 12 artiklar väljs ut genom ett intensitetsurval och sedan analyseras och jämförs med varandra. Resultatet av detta blir en kartläggning där de olika begreppens betydelse och inbördes relationer utrönas. Studien mynnar ut i fastläggandet av fem stycken huvudbegrepp inom området; sustainability reporting/accounting, TBL reporting/accounting, CSR reporting, FCA och environmental accounting som tillsammans kan anses representera huvuddragen för vad hållbarhetsredovisning egentligen är. / Companies claiming to be accounting for sustainability are becoming more and more common. However, within the research on the area there are some disagreements regarding what accounting for sustainability really is. A large quantity of terms and concepts are being used interchangeably and there are no clearly established definitions. The purpose with this study is therefore to constitute an investigative screening on the different terms and concepts used within the global, academic, sustainability accounting literature to investigate the meaning of these terms and concepts and also investigate how these terms and concepts are relating to each other. The study is conducted by performing a study of literature where 12 articles are chosen with the help of an intensity sample. Thereafter the articles are analyzed and compared. This results in a clarification of the meaning of the terms and concepts, and of the internal relations in between them.  The study leads to the establishment of five main terms and concepts within the area; sustainability reporting/accounting, TBL reporting/accounting, CSR reporting, FCA and environmental accounting that together can be seen to form a foundation of what accounting for sustainability really is.

<p>Purpose: The purpose of this thesis is to interview four legal jurists in order to explore how they conduct CSR activities within their service corpora-tion, with primary focus on SME law firms.</p><p>Background: A current issue to address concerning the conduct of business these days is CSR activities. Although, the previous research concerning CSR activities and the service sector is limited.</p><p>Theoretical Framework: The theoretical framework is divided into four parts; a general part concerning the concept of CSR activities, a review of earlier studies of CSR activities, the stakeholder theory and finally the theory about the triple bottom line.</p><p>Method: A qualitative case study was employed in order to answer the purpose. The most suitable research approach was a combination of a deductive and partially an inductive approach. The primary data consisted of semi-structured interviews. The secondary data were used in order make a comparison in relation to manufacturing corporations.</p><p>Empirical findings & Analysis: As for all corporations an integration of voluntary social and environmental concerns in their business operations are considered as CSR activities. A significant concern is CSR activities that the inter-viewed service corporations experienced was the lack of human and economic resources to deal with CSR activities. Furthermore, the lack of stakeholder pressure does not facilitate the matter of implementing more CSR strategies into the corporations‟ business conduct. As a result of the lack of stakeholder pressure the interviewed corporations tend to only take part in CSR activities that create goodwill value for the corporation. According to the interviewed service corporations CSR activities is a new phenomenon that is likely to become a bigger part of their business conduct in the future.</p><p>Conclusion: The interviewed corporations tend to focus their CSR activities to-wards the social activities since this is the kind of activities that is closely connected to the core business.</p>

<p>The history of environmental reporting began in the early 1990’s when some companies included the environmental issue in their annual report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a change of the report design. To develop the environmental reports and create design guidance for sustainability reports an organisation called Global Reporting Initiative (GRI) was born. The GRI is environmental reporting taken to another level, a level that is according to sustainable development. This qualitative study concerns sustainability reporting in general and the GRI-guidelines in particular. The question is why the Swedish companies, which are already using the guidelines, have chosen to use the guidelines and what type of behavioral changes within the company it has lead to? From my study, I have found that the GRI-report could help corporations to be able to see what actually has been done in the organisation. My conclusion is that the GRI-guideline is a potential tool for gaining control and visibility of the triple bottom line on a corporate level, and it highlights the importance of collecting internal information.</p>

Problem – Companies are increasingly focusing on sustainability issues in response to internal and external pressure. Research on sustainable performance of focal companies is vast; however there is a lack of guidelines for managing sustainability in extended supply chains. Scholars claim a need for additional research on intra- and inter-organizational diffusion of best sustainable practices. Besides, the outcomes of sustainable sourcing practices are still uncertain. The gap between potential benefits of sustainable sourcing and actual performance is attributed to lack of capabilities, instruments, and efficient processes. Purpose – The purpose of this paper is to explore existing sustainable sourcing practices which are used by leading multinational companies. Based on the obtained knowledge we aim to develop a framework that will suite as a guideline for enforcing sustainable sourcing practices. Method – The research has been conducted through the method of grounded theory, enabling the researchers to constructively interpret data from documentary primary data and semi-structured interviews. This approach was utilized in order to explore what are the most common practices of managing sustainable sourcing applied by the companies awarded as Industry leaders by the Dow Jones Sustainability Index. Conclusion We found that a commonly accepted approach towards managing and enforcing sustainable sourcing is absent both in theoretical discourse and practice. However, the most frequently mentioned tools and approaches were defined. They include the adoption of suppliers’ code of conduct, establishment of dedicated sustainability departments, procurement personnel training, suppliers’ capability building, risk assessment and categorization of suppliers, IT platforms for information sharing, supplier self-assessment, audit, joint projects with suppliers, meetings and conferences, and suppliers’ scorecards. Finally, we developed a Sustainable Sourcing Enforcement framework which could serve as a guideline to enforce supplier’s commitment to act sustainably. The framework consists of five chronologically connected pillars: Objectives alignment, Commitment creation, Supplier selection, Ongoing development and Work with stakeholders.

Alternative fuel types and technologies are increasingly being advocated for transportation needs to ameliorate concerns around energy security, climate change, and fuel cost. Each fuel type has unique advantages and disadvantages for cost structure and emissions. Meanwhile, corporate fleet customers are often making more sustainable choices of vehicle type due to public perception and other influencing factors. The sustainability of these vehicles can be viewed from a triple bottom line perspective of financial, environmental, and societal implications. However, there is currently a lack of organized knowledge that would allow a decision-maker to elect the appropriate vehicle type beyond lifecycle cost and carbon emissions. The simplification of the impact of fuel type choice disregards issues that are emerging in prominence around water consumption and public health. Water consumption is of particular importance to investigate as fuel types that have reduced carbon emissions are often more water intensive. This thesis develops a tool that examines these issues through modeling to provide a more holistic lifecycle view of a prospective fleet's impact. The choice of vehicle type then can be optimized by utility theory preference elicitation of the different customer desires. Various scenarios of corporate preference and fleet specifications are explored to provide case studies that exemplify the complexity of the decision process. Each potential scenario has its own characteristics that cannot be optimally fulfilled by an overarching fuel type but rather should be thoroughly examined individually to understand the true consequences.

Syfte: Denna studie syftar till att kartlägga i vilken utsträckning företag på en svensk marknad arbetar med CSR och även att identifiera ett eventuellt samband mellan hållbarhetsarbetets utsträckning och lönsamhet i form av EPS och DuPont. Dessa lönsamhetsmått representerar dels ett investeringsperspektiv, dels ett internt företagsperspektiv. Metod: En kvantitativ studie har gjorts på Stockholmsbörsens Large Cap med en indelning av företagen på en hållbarhetsskala. Datan har analyseratstillsammans med lönsamhetsmåtten EPS och DuPont genomkorstabulering samt en statistisk analys. Slutsats: Denna studie finner att det finns ett engagemang för CSR inom LargeCap och det finns ett negativt samband mellan CSR-arbete och EPS.Studien finner inget samband mellan CSR-arbete och DuPont. Det finns en obalans i prioriteringen av TBL där det ekonomiska perspektivet är det främsta.