Sustainable consumption and reducing food waste have become critical issues in recent years as the world faces environmental and humanitarian challenges. This study aims to identify the perspectives of various actors (social workers, representatives from local organizations, and an individual) on social work interventions towards food waste reduction in Gävle Sweden, and their potential benefits to the environment and vulnerable individuals. A qualitative study through semi-structured interviews of five participants was conducted by the researchers, to identify the perspectives of actors in social work intervention programs related to sustainable consumption and food waste reduction. The result of the interview was transcribed and analyzed using the Atlas. Tue 23. The study identified awareness and campaigns, collaborations with local businesses and organizations with regard to food banks and donations, and food recovery and redistribution programs as social work interventions on sustainable consumption through food waste reduction. The social work interventions identified the positive impacts they have on the environment and vulnerable individuals.

Hantering och generering av avfall är stora bidragande faktorer till den moderna tidens globala klimatförändringar och det tydliggjorts att företag besitter en viktig roll i miljömässig hållbarhet. Syftet med detta examensarbete var att undersöka Viking Lines avfallshanteringssystem, samt att identifiera och kartlägga vätske- och restavfallsströmmar i samband med dagliga aktiviteter ombord. Detta för att identifiera potentiella förbättringsområden och möjligheter att spara både utsläpp och ekonomiska resurser. Slutligen, att ge rekommendationer med målet att Viking Line ska klättra i avfallshierarkin. Denna rapport bygger på en litteraturstudie, interna dokument från ansvariga på Viking Line, samt på semistrukturerade intervjuer med fokus på företagets avfallshanteringssystem. Undersökningen, som ligger till grund för denna studie, genomfördes med hjälp av data som samlats in från fartyget vid namn Cinderella. Granskning påvisade att brännbart avfall, wellpapp, färgade glasförpackningar, klarglasförpackninga, deponi (osorterat underhållsavfall) och fragskrot var de sex största avfallsströmmarna, under 2019 och 2022. Vid undersökning av avfallsgenereringen från samtliga fartyg och motsvarande behandling, fann man att energiåtervinning var den vanligaste behandlingsmetoden för restavfall, vilket resulterade i ett poängvärde på 395 av 1000 vid tillämpning av ett poängsystem relaterat till avfallshierarkin.  Låg sorteringsgrad förhindrar ökad återvinning och därmed också en förflyttning mot toppen av avfallshierarkin. Det visade sig att passagerarna endast hade en begränsad eller icke existerande möjlighet att sortera avfall ombord. Tidigare försök i att öka sorteringsgraden bland passagerare har misslyckats och en möjlig förklaring till detta är brist på motiv, förståelse samt medvetenhet för syftet av sortering. För att öka medvetenheten är rekommendationen att utbilda i ämnet avfallshantering, visualisera de positiva effekterna av sortering och möjliggöra sortering genom att tillhandahålla tydliga instruktioner och god tillgänglighet av sorteringsstationer. Viking Line skulle också kunna undersöka innovativ teknik, design och hållbara material tillsammans med leverantörer och intressenter för att minska genereringen av avfall. / Waste management and waste generation are large contributors to global climate change and in modern times it has become evident that corporations play an important role in environmental sustainability. The purpose of this thesis was to investigate Viking Line’s waste management system and to identify liquid and residual waste streams associated with daily activities onboard. With the aim of identifying potential areas of improvement and opportunities to save both emissions and monetary resources. Finally, to give recommendations with the goal of enabling Viking Line to climb the waste hierarchy. This report is based upon a literature review, internal documents provided by responsible at Viking Line and on semi-structured interviews with focus on their waste management system. Investigation took place using data collected from their vessel named Cinderella. Through examination, it was found that combustible waste, corrugated cardboard, coloured glass packaging, clear glass packaging, landfill (unsorted mainteance waste) and frag scrap were the six largest waste streams, during 2019 and 2022. When investigating the waste generation from all vessels and corresponding treatment, it was found that energy recovery was the most common treatment method of residual waste, resulting in a scoring value of 395 out of 1000 when applying the waste hierarchy scoring system. Low degree of sorting is prohibiting increased recycling and a move towards the top of the waste hierarchy. It was found that the passengers have little to no opportunity to sort waste onboard. Previous attempts at trying to increase sorting among passengers were unsuccessful and one possible explanation is lack of motive, understanding and awareness for the purpose of sorting. To increase awareness, the recommendation is to educate on the topic of waste management, visualize the positive impacts from sorting and enable sorting by providing clear instructions and availability. Viking Line could also investigate innovative technology, design and sustainable materials with their suppliers and stakeholders to reduce waste generation.

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

La alta competencia preexistente en el rubro de confecciones cada vez demanda mayores esfuerzos hacia las empresas del sector; las cuales, deseando mejorar sus procesos, descuidan aspectos operacionales, generando baja eficiencia productiva. Por ello, diversos autores han demostrado que las herramientas Lean Manufacturing y otras herramientas, como estandarización del método de trabajo, son efectivas en diversas industrias en este aspecto. Sin embargo, sus beneficios no suelen mantenerse. Por tal razón, la propuesta de mejora descrita en el presente artículo se basa en la integración de la estandarización de procesos con el Mantenimiento Autónomo aplicando la herramienta 5S de manera integral, asegurando su sostenibilidad en el tiempo, con el objetivo de reducir la variabilidad del flujo de proceso y así, lograr un incremento de la eficiencia productiva. El principal resultado que se espera de la simulación realizada en este sector es que la eficiencia se incremente en un 12.5% y se reduzcan las averías de las máquinas, al menos en un 42%. En este estudio, se concluye que la integración de estas tres herramientas no solo mejora la eficiencia productiva en una empresa del sector de confecciones, sino que mejora el ambiente laboral y la satisfacción tanto de los empleados como la de los clientes. / The high pre-existing competition in the clothing industry increasingly demands greater efforts from the companies in the sector, which, wishing to improve their processes, are neglecting operational aspects, resulting in low production efficiency. For this reason, several authors have shown that Lean Manufacturing tools and other tools, such as work method standardization, are efficient in several industries in this aspect. However, their benefits are not usually maintained. That is why the improvement proposal described in this article is based on the integration of process standardization with Autonomous Maintenance by applying the 5S tool in an integral way, achieving sustainability over time, with the objective of reducing the variability of the process flow and increase production efficiency. The main result expected from the simulation carried out in this sector is that efficiency will increase by 12.5% and machine breakdowns will be reduced by at least 42%. This study concludes that the integration of these three tools not only improves production efficiency in a company in the confection sector, but also improves the work environment and the satisfaction of both employees and customers. / Trabajo de investigación

Manufacturing companies have a tremendous environmental impact in terms of the way they manage raw materials. In addition, the amount of waste produced by industries continues to increase, which puts even more significant pressure on the environment. The purpose of this thesis was, therefore, to investigate raw material management and to identify strategies that are implemented in a supply chain in order to reduce waste. Then, an investigation of how these strategies are implemented in the product flow through the focal company, its suppliers, and customers was done.  The single case-study approach was selected to answer the research questions and fulfill the study's purpose. The data was collected through means of interviews and document studies. The theoretical framework presented multiple strategies that can be implemented in order to reduce waste. The butterfly diagram emphasizes waste reduction during different steps in the supply chain using the strategies included in the R approaches. These strategies can be implemented internally within an organization or externally with companies in a supply chain to reduce waste. From the findings and analysis, it was evident that all the companies in the supply chain work actively with sustainability across all parts of the triple bottom line. A product flow mapping was created to visualize the companies’ waste reduction strategies. Recycling was the primary strategy, followed by reducing through quality assurance and a make-to-order approach, then ordering materials close to the finished product dimensions. The companies work individually on sustainability to improve their sustainability practices and achieve sustainability goals. Though, they need to improve collaboration and transparency with the other companies in the supply chain. However, they share a similar view on sustainability, and they are working actively to improve their sustainability work. This has facilitated a sustainable supply chain despite the need for more active collaboration.

This research seeks to explore and understand retailers’ perspectives, realities, and actions regarding refill systems for household products. The reader can ponder not an answer to a question but rather grasp a deeper understanding of the retailers’ role within refill systems, as well as the feasibility of reducing single-use packaging for household products with a goal to reduce waste. Through conducted interviews with retailers, the following categories surrounding refill systems emerged and were explored: drivers, barriers, attitudes, current practices, and future practices. Utilising the Grounded Theory Method, the analysis of the data led to the development of The Theory of Retailer Care. This theory presents that through caring, retailers can drive vertical and horizontal change, along with pressuring and influencing behaviours of consumers and manufactures which in turn support the retailer’s business model.

Global nations are awakening to the realisation and manifestation of actual food insecurity. Voices which advocate for food security have always been there but were overshadowed by corporate ignorance and overpopulation. Corporate food waste plays a major role in contributing to food insecurity although the spotlight is hardly put on them. As the economic hub of South Africa, the City of Johannesburg (CoJ) must take the lead in rethinking food waste reduction strategies in food corporations selling fruits and vegetables where the most waste occurs in the country. The level of fruit and vegetable wastage should decline in order to counter the adverse effects of food waste. The aim of this study is to establish strategic ways to decrease fruit and vegetable wastage at corporate level in the CoJ. This is achieved by determining contributing factors to food waste including improving food waste reduction models with the intervention and collaboration of food and wholesale stores as well as government. Face-to-face interviews, online surveys and a case study were methods used to answer the study objective. Responses from the field work show that many fruit and vegetable customers opt for conventional or ‘ordinary’ looking foods than ‘wonky’ looking ones. Also, many of the food stores do not have food waste reduction models to guide them, leading to a lot of food being dumped. Furthermore, the food health and safety criteria seem to be a leading contributor to food waste. These results indicate that food waste reduction is also important at pre-consumer stages. On this basis, it is recommended that a solid partnership between food corporations and Johannesburg city is formed in solidarity against food waste. Serious measures must be put in place in order to minimise fruit and vegetable wastage on both sides. These changes have potential to have an immense impact on the economy, environment and society. Further research should be undertaken to identify other factors that could be helpful in the quest to limit food waste in food corporations. / Development Studies / M.A. (Development Studies)

世界各國面對垃圾量隨時間而逐漸上升的情形，原本皆視為必然趨勢，因此不斷地提供垃圾服務的供給來滿足家戶需求，以求達到均衡，這可說是「需求創造供給」。但是，一旦供給不足，在缺乏價格機能調節下，均衡將不復存在，於是降低家戶對垃圾服務需求的政策始被提出並被採行。另有一些研究則是瞭解人對環境的認知、態度與行為之間的關連性，許多研究發現其間關係為對環境知識瞭解愈詳細並傾向於新生態典範者，其行為表現就愈環保且較有積極的垃圾減量的行為，此為除了實施降低家戶對垃圾服務需求政策外另可同時進行的方向。 台灣目前已採用隨水量徵收垃圾清除處理費來反應各縣市政府在處理垃圾時的成本，不過因為此收費方式不是依垃圾量的多寡來收取，且家戶通常在繳交水費時無特別察覺到此筆費用，因此不會有付了清除費的感受，所以台灣近年來有幾個都市採行了減少家戶對垃圾服務需求方面的政策。此類政策大多分為兩種，一為行政命令式的強制回收；另一則是隨垃圾量收取垃圾費。台中市自民國88年7月1日首先實施「強制垃圾分類」，台北市則於民國89年7月1日實施「垃圾費隨袋徵收」制度，而今年1月1日，高雄市也採行了與台中市相同的政策，藉此來提高資源回收量、降低垃圾量。 本研究以一代表性家戶追求最大化效用，但受限於居住地的垃圾管理政策之條件，用比較靜態方式來分析在「無任何降低家戶對垃圾服務需求的政策」、「強制垃圾分類」、「垃圾費隨袋徵收」相異制度下，對家戶的垃圾源頭減量行為及垃圾丟棄量、非法傾倒量、資源回收量的影響。結果只有「隨袋徵收」具源頭減量效果，但是非法傾倒量也最多。若家戶只能以非法傾倒或合法丟棄兩種方式來處理垃圾時，那麼台中市、高雄市不會有非法傾倒的情形，但是台北市一定會有。而如果家戶只能在非法傾倒、從事回收間做抉擇，則台中市、高雄市會比台北市願意多做分類工作。至於若只有合法丟棄與回收間兩種可能性時，則要視其分類不完善的預期罰金與垃圾袋費用孰高來決定兩種制度下何者的回收量較高。 實證分析則得到對環境及垃圾管理認知、態度與日常環保行為愈正向者，其家戶會多花點兒心力於垃圾分類且垃圾量也較少。實施「強制垃圾分類」與「隨袋徵收」的地區，回收時間有顯著性地增加。但是對於減少垃圾容量，「隨袋徵收」才有顯著性的效果。本研究純粹探討制度不同對家戶減量行為的效果，而無分析不同政策的成本面，因此，環保單位應就欲達目的擇一適合的垃圾管理政策。 / The amount of household solid waste that is constantly rising with time has been an inevitable trend. In order to reach the equilibrium, the governments all over the world initially supply the solid waste disposal services freely to fulfill the demand. However, once the cost of supply has grown to such an extent that supply falls short, the equilibrium will be impossible to reach. Thus, many governments have changed the policy of providing free disposal service and developed alternative approaches to lower household’s demand for the service. In the meantime, some researches have studied the links between human perceptions, value, attitude and behavior toward the environment. Much of the research points to the fact that, the more detailed knowledge of the environment people hold, the more of New Environment Paradigm (NEP) they are, the more likely they are to actively reduce their waste and promote green behavior. This is one other route we can take to reduce household demand of solid waste services. The waste disposal fee is charged according to the amount of water used by the household to cover the cost of waste collection and disposal in Taiwan. However, this charge scheme doesn’t relate the fee paid by a household to the amount of waste the household discard, and most households are thereby indifferent to the payment of waste fee. In recent years, several cities have undertaken alternative policy schemes to reduce the household demands for waste disposal service. These schemes mainly come in two ways：one is to charge fees according to the quantity of waste generated; the other is to enforce the mandatory recycling law. Since July 1st, 1999, Tai-Chung City has required households to separate the waste into recyclable and disposable while Taipei City had chosen the latter fashion - waste fee per bag since July 1st, 2000. Kaohsiung City, on the other hand, has performed the same scheme as Tai-Chung City beginning January 1st, 2001. This study first develops a theoretical model of household disposal decision under different waste management policies：“no policy”, “required waste separation and recycling”, and “fee per-bag”. The household can choose among various options, including waste reduction, recycling, regular garbage collection and illegal dumping (or burning). The model shows that the “fee per-bag” is the only effective solution to source reduction; however, it induces the most illegal garbage dumping among the three schemes. In fact, the incidents of illegal dumping did not take place in Tai-Chung or Kaohsiung cities but was found in Taipei City. When households can only choose between recycling and illegal dumping, then Tai-Chung and Kaohsiung city dwellers are more likely to do more separation and recycling work than Taipei’s. As for when only regular garbage collection and waste separation and recycling are available as in Tai-Chung and Kaohsiung cities, the households’ likelihood to recycle depends on the expected fines of incomplete separation. Empirical result shows that when people have more knowledge about the environment and waste management policy, greener attitude towards environment, they tend to put more effort into waste separation and recycling, and their waste generated will be less than other households. The time people spend to separate waste increases significantly in those areas that apply “required waste separation” and “fee per-bag” programs. “Fee per-bag” has resulted in the largest decreases in the volume of the garbage.