Dissertations / Theses: 'Triple bottom line report'

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Arvidsson, Niclas, and Jonatan Alvarson. "Rapporteringskravets påverkan på hållbarhetsrapporteringen : En jämförelse av innehållet mellan fyra olika branscher." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26529.

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Bakgrund och problemdiskussion: Hållbarhet har blivit ett växande samtalsämne och ett ökat tryck på hållbarhet har lett till att ett lagkrav har tillsatts för att företag ska redovisa hållbarhet i årsredovisningen. Bland annat har GRI tagit fram riktlinjer för en tydlig struktur för hållbarhetsredovisningen men problemet är att företaget jobbar med olika intressenter och använder sig av olika indikatorer vid redovisningen vilket i sin tur gör det svårt att jämföra olika hållbarhetsredovisningar med varandra. Syfte och frågeställning: Syftet med denna studie är att undersöka vad svenska börsnoterade företag presenterar i sina hållbarhetsrapporteringar. Vidare är syftet att bidra till en ökad förståelse kring hur olika företags hållbarhetsrapportering skiljer sig åt innehållsmässigt både över tid och mellan branscher. Studiens svarar bland annat på frågeställningen om kring hur innehållet i hållbarhetsrapporterna har förändrats mellan 2015 och 2020. Metod: För att besvara studiens frågeställning genomförs en kvantitativ innehållsanalys på totalt tjugo olika företags hållbarhetsrapporteringar. I studien valdes granskning av börsnoterade företag från fyra olika branscher, totalt fem företag från varje bransch. För innehållsanalysen används ett kodningsschema som skapats utifrån kategorierna ekonomiskt, miljömässigt och socialt. Kategorierna är tagna från Triple Bottom Line. Analysen genomförs som en kvantitativ analys enligt ordmetoden och observerar samt markerar begrepp och ord som kan kopplas till kategorierna i kodningsschemat. I studien undersöks även ifall det finns någon statistiskt signifikant korrelation mellan antalet sidor som företagen presenterar och antalet observationer som gjorts. Empiri och slutsats: Resultatet från studien tyder på att företagens fokus i redovisningen har skiftat från social hållbarhet 2015 till att den miljömässiga hållbarheten istället är den kategori som presenteras mest frekvent 2020. Innehållsmässigt i företagens redovisning är det i princip samma begrepp som används de båda åren. Det är endast inom den miljömässiga kategorin som nya begrepp eller att vissa miljömässiga delar har blivit ett större avsnitt i företagens rapportering. Från studien är den största skillnaden mellan åren omfattningen av företagens redovisning, antalet observationer och sidor ökade från 2015 till 2020. Korrelationen mellan variablerna visar även statistisk signifikans.
Background and problem discussion: Sustainability has become a growing topic of discussion and an increased pressure on sustainability has led to a legal requirement being added for companies to report sustainability in the annual report. Among other things, GRI has developed guidelines for a clear structure for sustainability reporting, but the problem is that the company works with different stakeholders and uses different indicators in the reporting, which in turn makes it difficult to compare different sustainability reports with each other. Purpose and question: The purpose of this study is to investigate what Swedish listed companies present in their sustainability reports. Furthermore, the purpose is to contribute to an increased understanding of how different companies' sustainability reporting differs in content both over time and between industries. The purpose of the study is also to answer the questions about how the content of the sustainability reports has changed between 2015 and 2020. Method: To answer the study's question, we carry out a quantitative content analysis of a total of twenty different companies' sustainability reporting. In the study, we have chosen to examine listed companies from four different industries, a total of five companies from each industry. For the content analysis, we will use a coding scheme that we do ourselves where we start from the categories economically, environmentally, and socially. The categories are taken from the triple bottom line. The analysis is performed as a quantitative analysis according to the word method where we observe and mark concepts and words that we link to the categories in our coding scheme. The study also examines whether there is any statistically significant correlation between the number of pages that companies present and the number of observations made. Empirical data and conclusion: The results from the study indicate that the companies 'focus in the report has shifted from social sustainability in 2015 to that environmental sustainability is instead the category that is presented most times in 2020. In terms of content in the companies' accounts, the two concepts are used in the same way. the years. It is only in the environmental category that we find new concepts or that certain environmental parts have become a larger section in the companies' reporting. From the study, what distinguishes most between the years is the scope of companies' accounts, the number of observations and pages increased remarkably from 2015 to 2020. The correlation between the variables also shows statistical significance.

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Askarnia, Daniyal, Nikolija Milosevic, and Danka Mutabdzija. "Hållbarhetsredovisning : med insyn på nio företag och tre branscher." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21679.

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Bakgrund och Problemdiskussion: Eftersom att medvetenheten hos intressenter har ökat, har det konstaterats att den klassiska finansiella informationen är otillräcklig. Av samma skäl har fler och fler riktlinjer, ramar för förberedelse samt publicering av icke finansiell information tillkommit de senaste åren. Den icke finansiella informationen är tillgänglig för att öka företagens ansvar och öppenhet mot sina intressenter. Syfte och frågeställning: Syftet med studien har varit att undersöka hur hållbarhetsrapporter i nio företag i Sverige skiljer sig åt i utformning och innehåll. Vidare avsåg vi att identifiera orsaker till skillnader och likheter utifrån standardiserade ramverk, intressentteori samt lagkrav. De hållbarhetsrapporter som har studerats har publicerats av företag som är verksamma inom byggbranschen, finansbranschen samt revisionsbranschen. Teoretisk referensram: Analysen av denna studie bygger på den teoretiska referensram som omfattats av hållbarhetens utformning och fullständighet, lagkrav gällande hållbarhets-redovisning, Triple Bottom Line, Global Reporting Initiative samt intressentteorin. Metod: För att svara på studiens frågeställningar valde vi att analysera nio hållbarhetsrapporter med hjälp av en kvalitativ innehållsanalys. Den kvalitativa innehållsanalysen användes eftersom vi hade avsikten att på ett djupare plan undersöka skillnader och likheter i rapporternas utformning och innehåll. Vidare ville vi få en djupare kunskap kring orsakerna till rapporternas likheter och skillnader. Empiri och slutsats: Studiens resultat visade att det exiterar både likheter och skillnader i hållbarhetsrapporterna i förhållande till miljömässiga, sociala samt ekonomiska aspekter. Skillnaderna och likheterna förklaras med hjälp av intressentteorin, Global Reporting Initiatives, lagkravet och branschtillhörigheten. Företagen har en stor valfrihet gällande utformning av hållbarhetsrapporten, hållbarhetsrapportens innehåll samt val av ramverk, detta leder till stor variation av hållbarhetsrapportens innehåll vilket resulterar i att jämförbarheten blir komplex.
Background and problem discussion: It has been shown that the classical financial information is insufficient due to the increased awareness amongst stakeholders. For the same reason, in recent years, more and more frameworks and guidelines has been placed for the preparation of non-financial information to increase corporate responsibility and openness towards stakeholders. Purpose and question: The purpose of this study was to analyze sustainability reports of nine different companies in Sweden and how the reports differ in structure and content. Furthermore, we intended to identify the differences and similarities by comparing them based on standardized frameworks, stakeholder theory and legal requirements. The companies that has been reviewed are active within the construction industry, finance industry and the auditing industry. Theoretical reference frame: The analysis of the study is based on the theoretical reference framework that covers the structure and completeness, sustainability report`s legal requirements, Triple Bottom Line, voluntary frameworks and guidelines as well as stakeholder theory. Method: In order to answer the research questions, we have chosen to analyze nine sustainability reports using a qualitative content-analysis. The reason why this study is done with a qualitative content-analysis is to identify the underlying causes for the differences and similarities between the sustainability reports. Empirical and conclusion: The research concluded that there are both differences and similarities between the different sustainability reports in relation to the environment, social and economical aspects. The differences are explained through the stakeholder theory and their industrial affiliations. The similarities exist due to the fact that GRI has been a commonly used framework amongst the companies studied.

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Nordström, Jenny, and Zandra Cederqvist. "Hållbarhetsredovisning : fyra bankers ekonomiska påverkan." Thesis, Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hgo:diva-1465.

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Fokus i denna uppsats ligger i att jämföra fyra organisationers hållbarhetsredovisningar och se i vilken utsträckning de uppfyller GRI:s riktlinjer för ekonomisk påverkan. De fyra organisationer som granskas är Sveriges storbanker, Handelsbanken, Nordea, SEB och Swedbank. Eftersom att de agerar inom den finansiella sektorn har en avgränsning gjorts till det ekonomiska ansvaret eftersom det är det mest relevanta och intressanta att titta närmare på. Problemformuleringen i denna uppsats lyder: På vilket sätt, i sina hållbarhetsredovisningar, tillämpar Sveriges fyra storbanker GRI:s riktlinjer för ekonomisk påverkan? Syftet är att se hur bankerna har presenterat sin ekonomiska påverkan enligt GRI:s riktlinjer och jämföra dessa med varandra. För att få fram information om detta har respektive banks hållbarhetsredovisning för år 2010 granskats och tolkats. Den teoretiska referensramen som uppsatsen har utgått ifrån är CSR , ett begrepp som beskriver de tre ansvarsområdena ekonomi, socialt och miljö. Dessa tre områden är i grunden TBL (tripple bottom line). En stor del av teoridelen består av GRI:s riktlinjer och ramverk som även de bygger på TBL:s tre byggstenar.

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Kovalj, Diamel, and Nikki Marjanovic. "Hållbarhetsredovisning inom flygbranschen : En jämförande studie av hållbarhetsredovisning mellan traditionella flygbolag och lågprisflygbolag." Thesis, Högskolan i Halmstad, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-39782.

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Reporting of sustainability has gained an increasing importance over the past years and companies have begun to take greater responsibility for society. One major reason why sustainability has been recognized is because of the increased climate change in the world. The airline industry, which is seen as an important part of today's tourism, have had a major impact on the social, economic and natural surroundings, which is an contributing factor to today's climate change and air pollution. Airlines can be divided into two categories, low-cost airlines and traditional airlines. These two airlines separates each other by their business ideas and strategies, where low-cost airlines target price-sensitive travelers while traditional airlines are known to have a larger price advantage over the low-cost airlines. Different strategies can lead to separation of the sustainability reports, as companies work in different ways, which has consequences for how they report their sustainability. This is a problem as companies take different social responsibilities. The purpose of this study is to describe and analyze how sustainability reporting differs between airlines that use different business strategies, by comparing two low-cost airlines with two traditional airlines. The authors first examined already existing theory that has been collected and compared to the companies' sustainability reports. The conclusions of this study have shown big differences between low-cost airlines and traditional airlines reporting of sustainability. An important reason for this is based on the airlines' strategies, where the low-cost airlines apply a low-cost strategy and try to gain competitive advantages by having the industry's lowest costs, while the traditional airlines have a strategy to make the flight as comfortable as possible for the travelers, where high quality and service is important priorities for creating customer satisfaction. The different strategies between the airlines mean that they prioritize different things, which are reflected in their sustainability reports. All airlines have shown clear initiatives to achieve a more sustainable world, but in this study, the traditional airlines have always done a little extra in all the three perspectives.

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Saraiva, José. "Remanufatura e reparo de telas de dispositivos de cristal líquido: modelo de negócio voltado ao enquadramento junto a Política Nacional de Resíduos Sólidos." Universidade Federal do Amazonas, 2014. http://tede.ufam.edu.br/handle/tede/4856.

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Data of institutions linked to the government, indicate that Brazil loses about R$ 8 billion per year to fail to recycle their solid waste, in this context, this work goes on to add with the willing objectives, by creating a business model for managing an industry of Contract Manufacturer for TFT-LCD Displays and exploring Services Remanufacturing and repair of LCD-TFT displays. All these products are intended for intermediate goods industry and services with the prospect of Adding Value to Sustainable productive chain, supply chain, providing Income and Employment generation to groups and associations on separate collection of consumer electronics, revitalizing , in a strategic way the trade balance of semiconductors components, today unfavorable, in the Brazilian and Latin American market. The methodology used aims to provide a holistic approach of the product chain, with the aim of having a better understanding of all gains, risks, advantages and disadvantages, with the purpose of showing the viability and sustainability of the proposed business model. Was examined initially, legal, environmental, social and economic aspects of electronic waste; then is presented a business plan for a company Spin-off, which proposes to build a remanufacture and repair industry, from products collected at the end of the life cycle. Glass with the deposition of the active matrix - TFT (ITO), is an essential raw material for business, will be availed from LCD Displays collected. Operations and strategies of the Spin-off Company are discussed starting from a sustainable value model, where the sustainable value generation is the efficiency of business processes, automation, acquisition of machinery and equipment, the production process design, in good management practices, knowledge management and technological innovation through the construction and improvement of new machines inherent Remanufacturing and Repair process, thus ensuring a high level of reuse of this raw material/waste, providing reintegration as intermediate good in the product life cycle, bringing financial benefits for cooperatives, professionalization of the cooperative members, maximizing the number of product collected with low loss of raw materials / process waste salvageable besides development actions related to the social aspects of sustainable development in the context of the Triple Bottom Line.
Dados de instituições ligadas ao governo, indicam que o Brasil perde cerca de R$ 8 bilhões por ano ao deixar de reciclar seus resíduos sólidos(IPEA), neste contexto, este trabalho passa a ganhar força de acordo com os objetivos dispostos, que são respectivamente, o de criar um modelo de negócios que opere uma empresa no formato Contract Manufacturer em Dispositivos de telas de LCD de matriz ativa e a exploração de Serviços de Remanufatura e Reparo de Displays de LCD-TFT. Todos esses produtos, destinam-se a indústria de bens intermediários e assistências técnicas, com a perspectiva de Agregar Valor Sustentável a cadeia produtiva, cadeia de suprimentos, proporcionando a Geração de Emprego e Renda aos grupos e associações de coleta seletiva de produtos eletroeletrônicos, revitalizando, de forma estratégica, a balança comercial de componentes semicondutores, hoje desfavorável, no mercado brasileiro e latino americano. A metodologia empregada, busca proporcionar uma visão holística da cadeia do produto, com o propósito de haver um melhor entendimento de todos os ganhos, riscos, vantagens e desvantagens, mostrando a viabilidade e a sustentabilidade do modelo de negócios proposto. Examinam-se inicialmente, os aspectos legais, ambientais, econômicos e sociais dos resíduos eletroeletrônicos; depois, apresenta-se um plano de negócios de uma empresa Spin-off, que se propõe a construir uma indústria de remanufatura e reparo, a partir de produtos coletados em final do ciclo de vida. O estado da arte, toma como base o Vidro com deposição da matriz ativa – TFT, que é o insumo essencial para o negócio, aproveitado a partir das telas de LCD coletadas. As operações e estratégias da empresa Spin-off, são discutidas à luz de um modelo de valor sustentável, trazendo ganhos financeiros para as cooperativas, profissionalização dos cooperados, maximização da quantidade de produtos coletados, proporcionando baixa perda de insumos/resíduos aproveitáveis ao processo, além de desenvolver ações ligadas aos aspectos sociais do desenvolvimento sustentável, no contexto do Triple Bottom Line.

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Blaser, Kristeena K. "The Triple Bottom Line of Sustainable Fashion." Ohio University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1493839389457047.

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Axelius, Torun, Josefine Hellström, Jessie Torpner, Yvonne Trinh, and Greyerz Karin von. "Office Recycling : Analys utifrån Triple Bottom Line." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-295323.

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Office Recycling Sverige AB efterfrågade en hållbarhetsrapport som kan användasinom företaget men även mot kunderna. I studien analyserades processer i företagetför att undersöka och kunna optimera verksamheten där resultatet sedan kan användassom underlag till en hållbarhetsrapport. Som metod valdes Triple Bottom Line därekonomiska, miljömässiga och sociala aspekter ingår. Alla undersökningar sompresenteras i rapporten utfördes enligt denna modell.I studien undersöktes hur utformningen av en hållbarhetsrapport utförs samt hurimplementering av Triple Bottom Line sker i företagets verksamhet. Undersökningarutfördes dessutom på företaget i helhet vilket innefattar företagets verksamhet,transporter inom företaget, produkten Miljörör och certifieringar. Studien har givitkunskap om företagets struktur och vilka områden som behöver optimeras ochförbättras i framtiden.Ett flödesschema över företagets processer skapades för att bättre förståkommunikationen inom Office Recycling men även hur det ser ut mot kunderna. Deresultat som har erhållits är att kommunikationen inom företaget är bristfällig enligtenkätundersökningen som skickades ut till servicepersonalen. Enkäten gav ävenresultat om arbetsmiljön där servicepersonalen anser att arbetet är stressigt och tungt.Office Recycling är märkta med Bra Miljöval för företagets val av biogas somdrivmedel i transporterna vid hämtning av verksamhetsavfall. Företaget är ävencertifierad med Fossilfritt Sverige och ISO-standarderna inom kvalité och miljö, ISO9001 respektive ISO 14001.Office Recycling har fått en utökning av kunder vilket bidrar till investeringen i tvånya servicebilar. Servicebilarna måste placeras på ett optimalt sätt för att underlättaarbetsbördan hos servicepersonalen, därför har tre förslag tagits fram som har utgåttfrån ekonomiska, sociala och miljömässiga aspekter. Resultatet är att förslag två ärdet mest optimala av de tre förslagen.

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Brown, Tim James. "The power of the triple bottom line : sustainability and international relations /." Title page, contents and introduction only, 2002. http://web4.library.adelaide.edu.au/theses/09AR/09arb8811.pdf.

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Larsson, Cajsa, and Lina Johansson. "En samverkan mellan högkapacitetstransporter och torrhamnar : Kartlagt utifrån triple bottom line." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12814.

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Hållbarhet har blivit ett aktuellt ämne inom de flesta verksamheter och strävan är erhålla en ekonomisk vinning utan att äventyra naturresurser, människan och samhället. Verksamheters förmåga att distribuera gods säkert, snabbt och kostnadseffektivt är avgörande för internationell och inrikes handel och ekonomisk utveckling. Godstransporter är en stor källa till utsläpp av växthusgaser och därför är det viktigt att nya transportlösningar hittas för att minska de avtryck som godstransporter gör i en försörjningskedja. Användningen av så kallade högkapacitetsfordon, HCT-fordon, förväntas öka då möjligheten att köra lastbilar som överskrider EU:s dimensioner för längd, bredd och vikt kan medföra ökad effektivitet och reducerad miljöpåverkan. Även konceptet torrhamnar, det vill säga en anläggning med en terminal som drivs likt en hamn, kan användas för att konsolidera gods, avlasta hamnen och öka intermodaliteten hos godset. Intermodalitet innebär att godset fraktas från A till B med hjälp av en kombination av flera olika typer av fraktsätt, exempelvis sjö, tåg och lastbil. Följande rapport kartlägger hur en samverkan mellan högkapacitetsfordon och torrhamnar skulle kunna se ut. Detta genomförs med hjälp av att utifrån hållbarhetsmodellen triple bottom line som avser de tre dimensionerna ekonomi-, miljö- och sociala effekter, identifiera styrkor och svagheter hos begreppen. Med hjälp en teoretisk litteraturstudie, en fallstudie av ETT-projektet, en observation av Skaraborg Logistics Center samt nio stycken intervjuer med experter inom området, analyseras effekterna av en samverkan mellan högkapacitetsfordon och torrhamnar. Rapporten identifierar att bättre ekonomiska-, miljömässiga och sociala effekter nås om en torrhamn är kopplad till ursprungshamnen med järnväg snarare än med HCT-fordon. Ytterligare identifierad problematik där en torrhamn försörjs med HCT-fordon utgörs av de tillfälliga tillstånden för att få framföra de längre och tyngre lastbärarna. Analysen visar att för att uppnå en god effekt från en samverkan mellan HCT-fordon och torrhamnar krävs att varje begrepp ensamt uppnår de faktorer som krävs för god effekt. Rapporten är avgränsad till att räkna allt gods som normalt gods, endast avse HCTtransporter på väg samt att förutsätta att svenska arbetsregler följs vid inrikes transporter på väg. Rapporten studerar inte detaljer kring potentiell utveckling inom tekniken, exempelvis säkerhetssystem, IT-system eller aerodynamik.
Sustainability has become a highly prioritized subject among most companies and the goal is to maintain financial value without jeopardizing nature's resources, neither human health nor the society. How safe, fast and cost efficient a company distribute their goods is crucial for international- and domestic trade as well as economic growth. Haulage is a great source of greenhouse gas emissions and therefore it is crucial that new solutions of transport are developed in order to reduce the negative footprint of haulage in a supply chain. The use of high capacity transporting (HCT) vehicles is assumed increase when the EU's dimensions for a truck’s length, width and weight are allowed. This exception from EN standards would lead to increased transport efficiency, economic efficiency and reduced impact on the environment. The logistical solution of dry ports, namely a port on inland, can be used to consolidate goods, unburden the port and increase intermodality within the goods. Intermodality is when goods is transported between its starting location to its end location using several different kinds of transport ways. The following report maps how a synergy between high capacity vehicles and dry ports would look like. By using the triple bottom line sustainability model the report identifies strengths and weaknesses of the two concepts. The reports analysis is created from a theoretical literature study, a case study of the ETT project, an observation of Skaraborg Logistics Center and nine interviews with experts within the field. The report identifies that better economic, environmental and social effects are achieved if a dry port is connected to the port of origin by rail way rather than with HCT vehicles. Further identified problems is the temporary permit of conveying the longer and heavier vehicles. The analysis shows that in order to achieve a good effect from an interaction between HCT vehicles and dry ports, each term alone require that the necessary factors for good effect is fulfilled. The reports limitations are to consider all goods being normal gods and only to consider HCT-vehicles, not HCT-haulage by rail way. The writers also make the assumption that Swedish rules of labor are applied on domestic transportations by road. The report does not study details within IT, security systems nor aerodynamic.

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Olofsson, Oscar, and Kevin Ketteridge. "IKTs påverkan på revisorns hållbara arbete : itifrån Triple bottom line teorin." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-21381.

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Hållbarhet är ett viktigt koncept i dagens samhälle där TBL teorin blivit allt mer använd av företag. TBL teorin är uppdelad i tre perspektiv, people, planet och profit. Digitaliseringen av revisionsbranschen har på senare tid genomgått stora förändringar. Informations och kommunikationsteknologier (IKT) är ett område inom digitalisering som används flitigt inom revision. Frågan om IKT påverkar revisorns hållbara arbete utifrån TBL teorin har vi inte funnit någon forskning om. För att undersöka syftet med studien har en kvantitativ ansats applicerats och data har samlats in via en webbaserad enkätundersökning vilket revisorer och revisorsassistenter på olika revisionsbyråer deltagit i. Enkätens frågor formulerades utifrån den beroende variabeln revisorns hållbara arbete och den oberoende variabeln IKT. Enkäten undersökte även fyra kontrollvariabler. Resultatet från studien visar på att IKT har en positiv påverkan på revisorns hållbara arbete. Inga kontrollvariabler påverkar sambandet mellan IKT och revisorns hållbara arbete. Dessutom anser revisorer att people, planet och profit är viktiga begrepp och arbetar mycket med samtliga. Profit anses dock vara viktigast och planet anses vara minst viktig. Tidsramen för att slutföra studien och revisorernas högsäsong har begränsat enkätens svarsfrekvens. Detta är något som framtida forskning bör ha i åtanke för att kunna undersöka ämnet ytterligare.
Sustainability is an important concept within today’s society whereas the TBL theory has become increasingly useful by companies. The TBL theory is divided into three perspectives which are people, planet and profit. Lately digitalization of the accounting profession has been through some big changes. Information and communication technologies (ICT) is a field within digitalization that is used diligently within audit. The question if ICT effects the auditors sustainable work using the TBL theory is something that we have not found any research about. To examine the purpose of the study a quantitative approach has been applicated and data has been collected using an online survey that auditors and auditor assistants on different firms has been a part of. The surveys questions were formulated from the dependent variable, the audits sustainable work and the independent variable, ICT. The survey also examined four control variables. The result from the study showed that ICT has a positive effect on the auditors´ sustainable work. Where no control variables effected the correlation between ICT and the auditors´ sustainable work. The auditors also consider people, planet and profit to be important concepts and works a lot with all of them. Profit, however, is considered the most important and planet is considered the least important. The time frame to finish the study and the peak season for auditors has limited the surveys response rate. This is something that future research should consider to be able to investigate the subject further.

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Nelson, Dave M. Dr. "Antecedents and Triple Bottom Line Consequences of Green Supply Chain Strategy." University of Toledo / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1449867998.

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Galamadien, Phillip Andre. "Sustainability and triple bottom line reporting in the banking industry / Galamadien P.A." Thesis, North-West University, 2011. http://hdl.handle.net/10394/7345.

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This study examined the status of disclosures on sustainability and triple bottom line (TBL) reporting in the banking industry. This was based on the Global Reporting Initiative (GRI) – G3 guidelines. An investigation on the four big banks were conducted namely ABSA, Firstrand Bank Limited, Nedbank and Standard Bank, disclosing information about the areas of sustainability and the triple bottom line, in relation to economic, environmental and social factors. The problem statement reflects disclosures in the annual financial reports of organisations on the triple bottom line which are of a voluntary nature. The quality of the triple bottom line reporting has remained fairly low and rarely covers those aspects that are more sensitive to sustainable development, thus ignoring issues of complexity and context, an issue further explored in the literature review. Other issues are sustainability factors, corporate social responsibility, triple bottom line and the Global Reporting Initiative (GRI) in perspective and highlights how these intertwine with each other. In this study the empirical research adopts content analysis as a research method, after which the results of the standard disclosures of the GRI–G3 checklist on the four big banks are revealed. The GRI–G3 checklist was completed to assess the financial disclosures of the four big banks published in their 2010 annual financial reports. In the summary of the results the principles of the defining report content were used as a benchmark to analyse the disclosures of the annual financial reports. The paper concludes with the limitations and challenges faced, followed by recommendations based on the principles for defining report content from the GRI–G3 guideline and aspects that needs further attention due to disclosures not having been adequately represented.
Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2012.

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Ajiake, Matthew. "The Triple Bottom Line and Social Responsibility Framework in Public Sector Management." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/1373.

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Leaders of public sector agencies must incorporate the voices of diversified stakeholders into planning and decision-making processes. With aging infrastructures around the world, public agencies are challenged to move public benefit projects forward when citizens are not engaged or empowered to participate in the process. The purpose of this triple bottom line (social, ecological, and financial) and social responsibility study was to explore whether public sector organizations are socially responsible by law. A case study was developed using data from publicly available documents and interviews that explored how the San Francisco Public Utilities Commission (SFPUC) implemented a social responsibility framework that was grounded using the International Organization for Standardization (ISO) 26000 guidelines, stakeholder theory, and corporate social responsibility theory. Data were collected using a researcher-developed questionnaire for face-to-face interviews with 20 elected officials, public agency executives, program managers, advisory group members, regional public sector members, and community stakeholders. Data were analyzed using direct interpretation, detailed description, establishment of correspondence and patterns, and categorical aggregation. Three themes emerged that demonstrated the existence of a socially responsible organizational framework at the SFPUC: unequivocal leadership support, allocation of adequate resources to fund the program, and a dynamic stakeholder-driven performance metrics and reporting system. The research findings may contribute to social change by demonstrating how ISO 26000 can help frame the performance measurement and reporting systems of public sector agencies and serve as a foundation for implementing stakeholder policies and procedures thus benefiting the public.

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Daniels, Lydia M. "Servant Leadership and Non Servant Leadership Organization Triple Bottom Line Reporting Outcomes." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2923.

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The competitive environment of the 21st century, failure of U.S. companies, and the financial crisis of 2008 have moved leadership expectations to the forefront of research. However, there is a lack of empirical research about organizational reporting outcomes of self-identified servant leadership (SL) organizations compared to self-identified nonservant (non-SL) organizations. Guided by Greenleaf's SL theory, the purpose of this study was to compare information on organizational data for triple bottom line (TBL) reporting outcomes in SL organizations and non-SL organizations. Using causal comparative research design and global reporting initiative data with a sample of 12 organization reports, reporting outcomes were compared from 6 SL and 6 non-SL organizations. The independent variables were SL and non-SL organizations. The dependent variables were TBL outcomes (social, financial, and environmental) with 55 intervening variables such as economic impact, greenhouse gas emissions, and human rights. Data analysis included descriptive statistics such as comparative analysis of the total and average of reporting outcomes and inferential statistics such as t tests. Findings of the study showed no statistically significant differences existed between TBL reporting outcomes of SL and non-SL organizations. Implications for positive social change lie in the focus on humanism in leadership in which organizational reports provide reliable outcome data for future community building and influence on social good.

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Andic, Esen. "Building a Triple-Bottom-Line Based Sustainability Performance Measurement Framework: Three Essays." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468876018.

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Human, Debbie. "The corporate social dimension of the triple bottom line : a sustainable development perspective." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/50127.

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Thesis (MComm) -- University of Stellenbosch, 2004.
ENGLISH ABSTRACT: In the past the social dimension of business has often been neglected and regarded as inferior to issues related to the financial sphere of business. The rise of sustainable development and a growing awareness regarding the frailty of earth's resources have placed renewed emphasis on the importance of the corporate social dimension for sustained business success. Scrutiny of the literature revealed that numerous misconceptions regarding the corporate social dimension still prevailed and that the success of sustainable development is often jeopardised by a lack of implementation. The triple bottom line (TBL), a concept that embraces corporate economic, environmental and social elements, was identified as a most appropriate way of elucidating the corporate social dimension and for operationalising sustainable development, as it provides several philosophic and implementation principles and guidelines. The objective of this study was to contribute to an improved understanding of the corporate social dimension and its implementation as one of the three parts of the TBL, within the perspective of sustainable development. To achieve this objective it was considered fundamental to analyse the importance and development of the corporate social dimension, the concepts and terminology related to the social dimension, and the current status of the corporate social dimension in both a South African as well as a global context. The positive aspects and limitations of extant approaches were subsequently delineated. Another important prerequisite for achieving the objective of the study was the clarification of the importance, meaning and implications of sustainable development, and the TBL approach as an operationalisation method. The development, three drnensions, importance and benefits of the TBL approach were analysed and several fundamental principles and compulsory guidelines were identified as vital conditions (e.g. a stakeholder approach, leadership support and involvement, equal consideration of all the elements of the TBL, etc.) for apt TBL adoption and sustained business success. An analysis of the relevance of sustainable development and TBL principles and guidelines for the corporate social dimension, and the interrelation between business, government and the social dimension, contributed towards an improved understanding of the social dimension of the corporate triple bottom line and its implementation within the perspective of sustainable development, thereby facilitating the achievement of the objective of the study. The most salient conclusions of the study focused on the importance of addressing the corporate social dimension in an integrated manner within the perspective of sustainable development and by means of the TBL approach, despite the seemingly elusive nature of the social dimension and numerous debates and viewpoints regarding it. Based on the conclusions of the study a number of recommendations were made regarding the process of leveraging the context-specific and dynamic nature of corporate social definitions and viewpoints, the advancement of business application, and the advancement of theory.
AFRIKAANSE OPSOMMING: In die verlede is die sosiale dimensie van besigheid dikwels geïgnoreer en beskou as ondergeskik teenoor kwessies verwant aan die finansiële sfeer van besigheid. Die opkoms van volhoubare ontwikkeling en 'n groeiende bewuswording van die beperktheid van die aarde se hulpbronne het hernieude aandag gevestig op die belangrikheid van die korporatiewe sosiale dimensie vir volhoubare besigheidsukses. 'n Literatuur ondersoek het getoon dat verskeie wanbegrippe met betrekking tot die korporatiewe sosiale dimensie steeds bestaan en dat die sukses van volhoubare ontwikkeling dikwels op die spel geplaas word deur 'n gebrek aan implementering. Die "triple bottom line" (TBL), 'n konsep wat die korporatiewe ekonomiese, omgewings en sosiale elemente omhels, is geïdentifiseer as die mees geskikte manier om die korporatiewe sosiale dimensie toe te lig en volhoubare ontwikkeling te operasionaliseer, aangesien dit verskeie filosofiese en implementerings beginsels en riglyne verskaf. Die doelwit van hierdie studie was om 'n bydrae te lewer tot 'n verbeterde begrip van die korporatiewe sosiale dimensie en die implementering daarvan as een van die drie dele van die TBL, binne die perspektief van volhoubare ontwikkeling. Ter bereiking van hierdie doelwit is dit as fundamenteel beskou om die belangrikheid en ontwikkeling van die korporatiewe sosiale dimensie, die konsepte en terminologie verwant aan die sosiale dimensie, en die huidige status van die korporatiewe sosiale dimensie, beide in Suid-Afrika en in 'n globale konteks, te analiseer. Die positiewe aspekte en beperkinge van bestaande benaderings is vervolgens ondersoek. Nog 'n belangrike voorvereiste vir die bereiking van die doewit van die studie was die uitklaring van die belangrikheid, betekenis, en implikasies van volhoubare ontwikkeling, en die TBL benadering as 'n operasionaliserings metode. Die ontwikkeling, drie dimensies, belangrikheid en die voordele van die TBL benadering is geanaliseer en verskeie fundamentele beginsels en verpligtende riglyne is geïdentifiseer as deurslaggewende vereistes (bv. 'n belanghebbende benadering, leierskap ondersteuning en betrokkenheid, gelyke oorweging van al die elemente van die TBL, ens.) vir gepaste TBL aanneming en volhoubare besigheidsukses. Die analisering van die relevansie van volhoubare ontwikkeling en TBL beginsels en riglyne vir die korporatiewe sosiale dimensie, en die interverwantskap tussen besigheid, die regering en die sosiale dimensie, het bygedra tot "n verbeterde begrip van die sosiale dimensie van die korporatiewe TBL en die implementering daarvan binne die perspektief van volhoubare ontwikkeling, en daardeur ook tot die fasilitering van die bereiking van die doelwit van die studie. Die mees uitstaande gevolgtrekkings van die studie fokus op die belangrikheid van die aanspreek van die korporatiewe sosiale dimensie op "n geïntegreerde wyse binne die perspektief van volhoubare ontwikkeling en deur middel van die TBL, ten spyte van die skynbaar ontwykende aard van die sosiale dimensie en die vele debatte en oogpunte met betrekking tot die konsep. Gebaseer op die gevolgtrekkings van die studie is "n aantal aanbevelings gemaak met betrekking tot die proses van die hefboming van die konteks-spesifieke en dinamiese aard van korporatiewe sosiale definisies en oogpunte, die bevordering van besigheidstoepassing, en die bevordering van teorie.

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Barut, Meropy. "Triple bottom line reporting a study of diversity and application by Australian companies /." Australasian Digital Thesis Program, 2007. http://adt.lib.swin.edu.au/public/adt-VSWT20071005.113714/index.html.

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Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2007.
Submitted for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2007. Typescript. Bibliography: p. 302-340.

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Scheel, Ramona. "Sustainable Business through Voluntary Disclosures: Motivations for Adopting Reporting Guidance, Boundaries and Assurance." Technische Universität Dresden, 2011. https://tud.qucosa.de/id/qucosa%3A27685.

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This paper explores the extent to which corporations currently increase the voluntary disclosures in triple bottom line (TBL) reports. Although research already has provided substantial contributions as to why and how firms apply TBL reporting, there remains limited understanding of the motivations for and against making voluntary disclosures. Drawing from literature in environmental management and accounting as well as international auditing, this work focuses on guidance, boundarysetting and external assurance for TBL reports. An inductive case study approach is applied to investigate the credibility of TBL reporting by contrasting the competing predictions from legitimacy theory and voluntary disclosure theory on voluntary disclosures. A set of firm and industry specific factors are identified that are expected to determine a firm’s level and extent of reporting. The sample comprises nine US and EU red biotechnology corporations which aligned their TBL reporting to the GRI reporting standards in at least part of their TBL reports that were published between 2000 and 2009. An initial attempt is made to systematically investigate the credibility of TBL reporting to develop the model of voluntary disclosures. The empirical findings of this case study suggest that current guidance, boundary-setting and assurance for TBL reports are not sufficient to increase the credibility, comparability and reliability of reporting. Voluntary disclosure theory can serve to provide economic motivations, while legitimacy theory is helpful to provide a legitimating motivation. The findings support the notion that the economics-based factors better explain the secrecy strategy of providing mainly soft disclosures. The increase of disclosure levels maybe is considered sufficient to respond to public pressure. This work concludes by suggesting some directions of research in the areas of boundary-setting and assurance that have academic and practical implications.

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Smolková, Marie. "Analýza struktury CSR aktivit u firem působících na českém trhu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72222.

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The master thesis presents concept of CSR (Corporate Social Responsibility) and examines the CSR activities of companies operating on the Czech market. The aim of the thesis is to analyses the engagement of companies operating on the Czech market into the concept CSR and find out possibilities of further development by non-profit-organizations. The thesis focuses on social bottom.

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Ladd, Scott E. "SUPPLIER SUSTAINABILITY EVALUATION UTILIZING MULTI ATTRIBUTE UTILITY MODELING." UKnowledge, 2013. http://uknowledge.uky.edu/ms_etds/4.

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Conventionally, the focus during supplier evaluation has been to assess cost, quality and delivery effectiveness due to their impact on profitability. In recent years, there has been increased emphasis on promoting more sustainable business practices that focus on reducing environmental impact and improve societal well-being, in addition to economic benefits. However, most of the existing supplier evaluation methods in literature as well as those used by leading companies fall short of comprehensively assessing suppliers from a Triple Bottom Line (TBL) perspective. TBL defined as holistically looking at the economic, environmental, and societal aspects of an entity. This paper presents a review and selection of metrics for economic, environmental and societal sustainability evaluation. In addition, this work proposes a methodology for combining the scores into a comprehensive score that can be used to compare two entities performance relative to the TBL.

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Dixon, Tashiba. "Corporate Social Responsibility, the Triple Bottom Line, Standardization and Brand Management in Houston, Texas." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-232125.

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This study examines Corporate Social Responsibility in Sustainable Development and the notion of the Triple Bottom Line as an imperative in today’s socially responsible corporation. Standardization is used as a tool for integrating social and environmental costs and benefits into the financial bottom line of an organization. This research aims to discover what standards or methods are used to measure social and environmental progress in three organizations in Houston, Texas and the implied potential for CSR as a driver for profitability. The primary data included in this research was captured through semi-structured qualitative interviews with upper level management of the three companies included in the final study. The results consistently supported positive correlations between CSR and improvements in company image and stakeholder relations. One participant was also able to report evidence of increased profitability through cost containment as a result of their integration of CSR initiatives throughout their organization.

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Aubuchon, Tara. "More than profits : supporting small businesses in their pursuit of the triple bottom line." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/90088.

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Thesis: M.C.P., Massachusetts Institute of Technology, Department of Urban Studies and Planning, 2014.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 61-63).
There is growing recognition of the importance of triple bottom line (TBL) strategies that address economic, social, and environmental impacts. Cities and regions need to respond effectively to the challenges posed by increasing fiscal constraints and environmental degradation. Given their large share of the U.S. economy both in workforce and number of establishments, small businesses are an important part of any TBL solution. More broadly, there is popular interest in sustainability and the triple bottom line, but there is little consensus on how to specifically support such outcomes in small businesses and who should be concerned with their implementation. Small businesses are studied less often than large corporations, and there may be a tendency to underestimate their contributions to social and environmental objectives due to their small scale and limited capacity to publicize their efforts. While support for TBL businesses exist, it varies by provider and many efforts continue to remain localized and small scale without wider regional economic development goals. This thesis investigates a range of perspectives on and experiences with TBL companies. Through interviews with leading TBL small businesses and business assistance providers, I aim to understand the unique challenges TBL small businesses face, the types of assistance they currently seek, how support organizations view the importance of mission driven entrepreneurs, and what opportunities exist to better support them. This research suggests that TBL companies face many of the same challenges as any small business, but that there are also unique challenges related to their TBL focus, namely the complexities of operationalizing and communicating their TBL practices and obtaining information on and influencing their supply chains. Business assistance organizations can play an important role in helping TBL businesses address these challenges as well as expanding the pool of small businesses that think about their environmental and social impact. By highlighting these challenges and opportunities, I hope to assist in identifying how existing organizations might design future research and better support TBL businesses in the process.
by Tara Aubuchon.
M.C.P.

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Aung, Moe Myat. "The Triple Bottom Line: A Study into Corporate Social Responsibility and Sustainability Accounting Trends." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2177.

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Sustainability within the spheres of environmental and social awareness have become increasing salient issues in the world today. This is addressed within the corporate world through Corporate Social Responsibility (CSR) disclosure and reporting. However, the reporting and disclosure surrounding such issues remains at a disadvantage in comparison to that of financial reporting. These issues not only govern sustainability and awareness itself but increasing investor and stakeholder decisions concerning firms connected to these issues. This thesis aims to explore the issues encountered today in CSR reporting. It reviews current literature on regional differences, current methods of CSR disclosure, and the drawbacks of current reporting standards. To address these topics, there is a review of the definition of a stakeholder, its development over time and how stakeholders are prioritized and affected by the actions of firms. With the definition of a stakeholder established, the thesis reviews the relationship between different stakeholders and CSR disclosure and how this can be applied in order to increase the quality and consistency of CSR reporting. Finally, trends in CSR and differences within sectors and regions are considered and it is determined that there has to be a development of standardization through a current reporting standard, in order to ensure congruency of information across nations and sectors, allowing investors and stakeholders to make better informed decisions through the provided sustainability information.

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Zullo, Johnathon. "A model and optimization of alternative fuel vehicle fleet composition with triple bottom line concerns." Thesis, Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/44870.

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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.

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Ly, Ting Ting, Cornelis Baardemans, and Inês Bernardes. "Improving Triple Bottom Line through Reverse Logistics : A Study of Fashion Companies Operating in Sweden." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-44218.

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Motivation: Reverse Logistics is part of the concept of Sustainable Supply Chain Management, which is the supply chain consideration of the economic, environmental and social goals of all the stakeholders. These considerations should be balanced in a so-called Triple Bottom Line approach. However, literature approaching the social aspects is almost inexistent and the Triple Bottom Line approach is not common when examining the supply chain problems. The study focuses on companies operating in the Swedish market, since the country is an example in many TBL aspects. Moreover, the study is limited to the fashion apparel industry due to its high amount of returns. Objectives: The purpose of this study is to explain how Reverse Logistics in the fashion industry can contribute to the social dimension of Triple Bottom Line, as well as to identify the tools and strategies used by the fashion companies to balance the trade-offs between the Triple Bottom Line dimensions in the context of Reverse Logistics and explain the reasons behind the decisions. Approach: This is a multiple case study of six companies. Both primary (semi-structured interviews) and secondary (corporate reports and websites) sources were used to collect data. The empirical data was analyzed using pattern matching, first each case individually and thereafter cross-case analyses were performed. Conclusions: The social contribution of Reverse Logistics in the fashion industry is mainly limited to donations to charity. In addition, it is not focused on the workforce, as suggested by the literature. Regarding the trade-offs in Triple Bottom Line, most of the fashion firms do not recognize them in the context of Reverse Logistics. Therefore, companies do not need to prioritize the Triple Bottom Line dimensions or use tools to balance them.

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Sousa, Francisco Carlos Pimentel de. "Sustentabilidade no segmento de tintas imobiliárias : a percepção dos stakeholders sobre o triple bottom line." Universidade de Fortaleza, 2017. http://dspace.unifor.br/handle/tede/105231.

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Made available in DSpace on 2019-03-30T00:22:11Z (GMT). No. of bitstreams: 0 Previous issue date: 2017-11-30
O mundo empresarial vem sofrendo mudanças socioambientais e exigindo das empresas uma postura responsável perante a sociedade. Nesse contexto, a sustentabilidade é um corpo cada vez mais significativo no ambiente empresarial, visando contribuir para o estabelecimento de uma sociedade mais equilibrada, harmônica e justa. Esta pesquisa analisou a questão ambiental, econômica e social no setor químico no Estado do Ceará. Este estudo buscou identificar os construtos sobre a sustentabilidade nas dimensões econômico, ambiental e social na percepção de seus stakeholders, à luz do modelo TBL nas indústrias de tintas imobiliárias. De maneira mais específica, mensurar a percepção significante, sob a ótica da sustentabilidade do modelo TBL (ambiental, econômico e social) e das indústrias de tintas imobiliárias (decorativas). As hipóteses (H1), (H2) e (H3) suportam os fatores econômico, social e ambiental como medidas significativas para mensurar o grau de sustentabilidade da indústria de tintas na percepção de seus stakeholders. A pesquisa quantitativa, por meio de uma amostra não probabilística, realizou um levantamento (survey) com os stakeholders do segmento de tintas, utilizando um tratamento de dados mediante Análise Fatorial Exploratória e Confirmatória com suporte do software SPSS, versão 22.0®. Os resultados apontam na percepção dos stakeholders o construto ambiental com uma mensuração das práticas avaliadas como intermediárias para altas, enquanto o construto social encontra-se avaliado com impacto baixo e o construto econômico representa uma adequação alta, conforme entrega-se a proposição de um modelo de mensuração baseadas nas equações: ambiental, econômico e social.

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Veiga, João Paulo Soto. "Biomass to energy: mass and exergy assessment of carbon mitigation and triple bottom line assessment." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/11/11152/tde-09112016-154413/.

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Earth is exposed to an amount of energy that is fixed organically via photosynthesis and stored as fossil fuels, which are currently the major energy sources of humanity. Since Arrhenius concluded that carbon dioxide emissions from fossil fuels could lead to a climate warming, studies have sought ways to reduce human contribution on the environment to mitigate possible negative impacts on climate. The increasing world population is an obstacle for the efforts to reduce CO2 emissions and other greenhouse gases (GHG), because it demands more energy for transportation, electricity and heating. Among several renewable energy sources, biomass for fuels stands out, such as sugarcane ethanol in Brazil. Using biomass for fuels may help reducing the pressure on fossil fuels, besides, fixing organic carbon already emitted, contributing to mitigate problems of climate change and global warming. Thus, this study aims to analyse carbon cycles of mitigating emissions from fossil fuels with biofuel based on useful energy (exergy) content to determine the equivalent area required. Previous studies of life cycle assessment in sugarcane and eucalyptus were used to obtain carbon- and energy-flow data. These data were applied to estimate the available exergy to the final user through different routes of biofuel production, including current and evolving technologies. Exergy assessment demonstrated that on average, each Mg of biomass produced, led to a change of 3.02 GJ on sugarcane scenarios and 5.93 GJ on eucalyptus scenarios. Reducing sugarcane straw moisture from 50% to 30% increased the exergy output in 13.32 GJ ha-1, an increase of 0.67 GJ ha-1 for each 1% of moisture reduce. Eucalyptus to firewood, reducing moisture from 20% to 15% had an increase of 7.52 GJ ha-1 in the exergy output, representing 1.50 GJ ha-1 of increase for each 1%. This kind of assessment brings a new point of view in carbon mitigation, looking for its functionality. Biofuel use implications in environmental, social and economic aspects were also studied through a hybrid input-output life cycle assessment (IO-LCA) showing differences between the occupation of land use and two different ways of sugarcane production. The IO-LCA showed, in areas of land use change from pasture to sugarcane, energy consumption is increased by 3.7 times, employment is reduced by 5.4 times, and GHG emissions are reduced to only 2% of original emissions for each unit of R$ of final demand changed Most of the employment is generated by the sugarcane supply chain sector. Comparing sugarcane produced by the mills, it originates more direct full time jobs and probably in a more formal job market than sugarcane produced by farm suppliers. Farm suppliers use less energy and release less GHG than mills sugarcane production.
A energia à qual o planeta é exposto é fixada organicamente via fotossíntese e estocado na forma de combustíveis fósseis, atualmente, as maiores fontes energéticas da humanidade. Desde que Arrhenius concluiu que emissões de CO2 decorrentes de combustíveis fósseis, poderiam levar a um aquecimento do clima, até os dias atuais, estudos buscam formas de reduzir os impactos antrópicos de forma a atenuar possíveis problemas climáticos. Os esforços para a redução de emissões de CO2 e outros gases de efeito estufa (GEE) têm como obstáculo uma população mundial crescente, que demanda cada vez mais energia para transporte, eletricidade e calor. Dentre as possibilidades de uso de fontes renováveis de energia, a biomassa é uma que se destaca em alguns países, como no caso do uso de etanol de cana-de-açúcar no Brasil. O uso de biomassa para a produção de combustíveis auxilia na redução da pressão para o uso de mais combustíveis fósseis e fixa organicamente o carbono emitido, contribuindo duplamente para a mitigação de problemas com mudanças climáticas e aquecimento global. O presente trabalho analisa os ciclos de carbono em biocombustível, correlacionando-os com sua energia útil (exergia) valorando a equivalência em área para a produção da exergia equivalente de combustíveis fósseis através de uma nova metodologia de avaliação de mitigação. Foram utilizados trabalhos existentes de análise de ciclo de vida em cana-de-açúcar e eucalipto para obtenção dos dados de inventário e fluxos de carbono e energia. Realizaram-se cálculos de exergia disponível ao usuário final com diferentes rotas de produção de biocombustível, abrangendo tecnologias atuais e em desenvolvimento. Na avaliação exergética, reduzir a humidade da palha da cana de 50% a 30% aumentou a exergia disponível em 13,32 GJ ha-1, 0,67 GJ ha-1 para cada 1% de redução na humidade. No caso do eucalipto para combustão, reduzindo-se a umidade de 20% a 15% houve um aumento de 7,52 GJ ha-1, 1,50 GJ ha-1 para cada 1% de umidade. Em média, cada Mg de biomassa produzida aumentou 3,02 GJ em cenários de cana de açúcar e 5,93 GJ em cenários de eucalipto. Este conceito traz uma nova perspectiva na mitigação de carbono, avaliando-o por sua funcionalidade. Também foram estudadas as implicações do uso de biocombustíveis em aspectos ambientais, sociais e econômicos em uma análise híbrida de ciclo de vida e insumo-produto (ACV-IP) evidenciando diferenças entre ocupação do uso de solo e duas maneiras de produção de cana-de-açúcar. A ACV-IP demonstrou que, em áreas de mudança do uso do solo de pastagem para cana de açúcar, o consumo de energia aumenta em 3,7 vezes, o emprego é reduzido em 5,4 vezes, e as emissões de GEE são reduzidas à apenas 2% das emissões originais para cada unidade de R$ de alteração na demanda final. A maior parte do emprego é gerado pelo setor da cadeia de suprimentos de produção de cana. A cana produzida pelas usinas origina mais empregos diretos do que a cana produzida por fornecedores agrícolas. Fornecedores usam menos energia e emitem menos GEE do que a produção de cana por usinas.

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Miranda, Raíssa Alvares de Matos. "A percepção da academia e profissionais sobre a relação entre a formação e as práticas de gestão do Desenvolvimento Sustentável no Brasil." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/96/96132/tde-14062018-112925/.

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O objetivo deste trabalho é elucidar a relação da percepção dos docentes e profissionais sobre as competências para o Desenvolvimento Sustentável Corporativo (DSC), comparando o que é ensinado nos cursos de administração ao que é necessário na prática, em relação às competências para o Desenvolvimento Sustentável (DS), em organizações no Brasil. Levando em consideração o conceito de DSC e o Triple Bottom Line (TBL), existem competências específicas para a gestão deste DS: competências organizacionais (ligadas ao DSC, por meio de estratégias para alcançar o conceito de TBL de DS); competências distintivas (que abrangem as competências em cada uma das dimensões do TBL) e competências foco (que abordam as dimensões em conjunto) e ainda ter a formação em competências individuais (abrangidas normalmente nos cursos de administração de forma geral), para conseguir conjuntamente com as competências desenvolvidas pela organização melhor gerir os objetivos do DS. Para tanto é necessário a Educação para o Desenvolvimento Sustentável (EDS) inserida em conteúdos dos cursos de administração, e que tem como objetivo o enfoque em se construir uma sociedade que se desenvolva de maneira sustentável, preparando profissionais que conheçam gestão para atuarem em organizações de diferentes maneiras em busca do desenvolvimento sem prejudicar o ambiente para que ele se mantenha para gerações futuras. Assim, para se alcançar o objetivo proposto, esta pesquisa foi efetuada uma pesquisa de levantamento por amostragem (amostra por conveniência) com profissionais do DS nas organizações brasileiras; e com coordenadores de curso e docentes, ainda houve a pesquisa documental por meio de uma análise de conteúdo dos Projetos Pedagógicos de Curso (PPC), planos de ensino, grades curriculares e ementas de cursos de administração com notas quatro e cinco no Exame Nacional de Desempenho dos Estudantes (ENADE) e/ou signatários do Principles for Responsible Management Education (PRME); a terceira etapa se constituiu da comparação dos dados obtidos nestas duas etapas anteriores e finalmente a etapa quatro que relacionou todas as etapas para responder o objetivo geral do trabalho. Dentre os principais resultados obtidos têm-se que há concordância entre os docentes e profissionais no que tange ao conceito de DS, ambos percebem o TBL como principal; no entanto quando comparados com os conteúdos encontrados nos documentos analisados a maioria destes não possuem a abordagem TBL, mas tendem a ter mais assuntos relacionados à dimensão ambiental, que acaba por coincidir com a maior área de atuação dos profissionais que responderam a esta pesquisa; sobre a abordagem dada ao DS, todos concordam que o mesmo deve estar diretamente ligado às estratégias das organizações. Apesar destas concordâncias, o que ocorre nas organizações ainda está distante da visão dos acadêmicos. O outro resultado importante deste trabalho é que os profissionais e acadêmicos concordam que o administrador precisa saber trabalhar de forma interdisciplinar, unindo questões financeiras, ambientais e sociais; ter pensamento sistêmico; conhecer o modelo do TBL e ter resiliência, dentre as competências do profissional. Já em relação às competências distintivas, ambos concordam que as mais importantes estão relacionadas à dimensão social; e sobre as competências foco, ambos concordam que as mais importantes estão relacionadas a abordar o TBL de forma completa e sempre voltado ao benefício de todos os stakeholders. Baseando-se nestes resultados foram propostos modelos de melhoria do EDS para os cursos de administração.
The objective of this research is to elucidate the relationship between academia´s and professionals\' perceptions of the competencies for Corporate Sustainable Development (CSD), comparing what is taught in management courses to what is needed in practice in Brazilian organizations. Regarding the concept of CSD and the Triple Bottom Line (TBL), there are specific competences for the Sustainable Development (SD) management: organizational competences (linked to the CSD, through strategies to achieve the SD concept of TBL); distinctive competences (covering competences in each of the TBL dimensions) and focus competences (which address the dimensions together) and still have the individual competences (usually discussed in management courses) to better manage the CSD together with the competences developed by the organizations. Hence it is necessary the Education for Sustainable Development (ESD) inserted in the contents of the management courses, and that aims to focus on building a society that develops in a sustainable way, preparing professionals who know management to work in organizations in different ways in order to develop without harming the environment so that it remains for future generations. Thus, to achieve the proposed objective, this research was developed in four stages: the first with the professionals who work with the SD in organizations, through a sampling survey (convenience sampling). The second with the academy, including the course coordinators and faculty in a survey research and a documentary research through a content analysis of the pedagogical documentation from management courses with grades four and five in the National Student Performance Examination (ENADE) and/or signatories of Principles for Responsible Management Education (PRME). The third stage was the comparison of the data obtained in these two previous steps. The fourth step aimed to answer the core objective of the research. Among the main results, there is an agreement between the faculty and professionals concerning the concept of SD, both perceived the TBL as most important concept. However, when compared to the contents found in the documents analyzed most of these do not have the TBL approach, but the environmental dimension, which corresponded to the area of activity of the most professionals who answered this research. On the approach given to the SD, everyone agrees that the same should be directly linked to the strategies of the organizations. Despite these consensus, what happens in organizations is still far from the vision of the faculty. The other important result is that the professionals and faculty agree that the manager needs to know how to work interdisciplinary, uniting financial, environmental and social issues; to think in a systemic way; to understand the TBL and to be resilient, among the professional competences. About the distinctive competences, both agree that the most important ones are related to the social dimension. And on the focus competences both agree that the most important ones are related to addressing the TBL in a complete means and always focused to the benefit of all stakeholders. Based on these results, it was proposed models to improve the ESD for the management courses.

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Arjang, Eslumuand Quch Tape Hanif, and Liban Ahmed Ismail. "Strategic Supply Chain Optimization for Generic Pharmaceuticals : Improving the triple bottom line by postponing product completion." Thesis, KTH, Industriell produktion, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-266248.

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Generic pharmaceutical supply chains are complex, interfacing humanitarian needs, industrial manufacturing, regulatory bodies and numerous other shareholders. This report gives a brief introduction to a current supply chain process within a company as well as a proposal to improve the supply chain financially, socially and environmentally. Data has been collected mainly through interviews and literature studies in order to conduct a case study. The project included an initial business case, calculations of necessary data in order to justify the work as well as to quantify the results. The main part of the proposal is to postpone the packing of medical products to a later stage as a way of improving the triple bottom line. Theoretically, this change results in lower ordering costs, lower volumes scrapped and thus lower scrapping costs and pollution, a decrease in order volumes further reducing costs and pollution and more. The study met the intended outcomes and would theoretically improve the company in line with the set targets. At the time of writing it is yet unclear whether it will lead to any action on behalf of the company.
Försörjningskedjorna inom farmaceutisk generika är komplexa med många externa beröringspunkter såsom mänskligt behov, industriell produktion, regulatoriska organisationer och andra intressenter. Den här rapporten erbjuder en kort introduktion till den befintliga försörjningsprocessen i ett företag i branschen samt ett förslag till hur företaget kan förbättra sin försörjningskedja ur ett ekonomiskt, socialt och miljömässigt perspektiv. Information har inhämtats främst genom intervjuer och litteraturstudier som har utgjort grund för en fallstudie. Projektet inkluderade framtagning av ett beslutsunderlag, datakalkyler för att ge stöd åt syftet med arbetet samt för att kvantifiera resultaten. Huvuddelen av förslaget utgörs av senareläggningen av packningsstadiet för medicinska produkter och effekten det får på det som på engelska kallas triple bottom line. Implementeringen av projektet ska teoretiskt leda till bland annat förbättrade vinstmarginaler, lägre andel kassationer och därmed en minskning av kostnader och utsläpp hänförliga till kassationer, lägre ordervolymer vilket i sin tur leder till sänkta kostnader och utsläpp. Studien har gett ett positivt utfall relativt målsättningen och implementeringen ska teoretiskt leda till en förbättring av verksamheten i linje med de uppsatta målen. I skrivande stund är det oklart huruvida företaget kommer att implementera förslaget.

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Carlson, Madeleine. "Hur väljer företag att publicera CSR? : En undersökning av tre företags externa CSR-kommunikation." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-7449.

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Uppsatsen bygger på en undersökning om hur tre företag arbetar med CSR. Syftet med undersökningen har varit att granska hur de utvalda företagen väljer att kommunicera dess CSR-arbete till externa intressenter.De frågeställningar studien bygger på är: Hur väljer företag att kommunicera CSR? Kommunicerar företag inom olika branscher CSR på samma sätt? Ser företag inom olika branscher samhällsansvaret på likvärdigt sätt? Finns det någon koppling mellan företags externa kommunikation av CSR och företags medierelation? Under arbetets gång har en respondent från respektive företag intervjuats. En innehållsanalys har även genomförts av företagens hemsidor. Undersökningen har gett författaren kunskap om att de undersökta företagen anser att CSR-arbetet bör finnas utspritt inom hela verksamheten och inte enbart skötas av en person. För att lyckas nå ut till sina externa intressenter på ett effektivt och trovärdigt sätt måste det sociala ansvaret vara en självklarhet för alla inom organisationen och vara en del av företagets vision. Synen på samhällsansvaret skiljde sig mellan företagen vilket kan bero på att det är en tolkningsfråga vad företagen anser är ett socialt samhällsansvar. Dock satte samtliga företag som deltagit i undersökningen in miljöfrågor och sociala frågor i begreppet. De olika företagen som befinner sig i olika branscher arbetar med liknande frågor fast deras tillvägagångssätt och huvudfråga kan skilja sig något mellan branscherna. Hur företagen än väljer att definiera begreppet och hur de än väljer att arbeta med dessa frågor är det en stor fördel att även kommunicera vad de gör till media. Media kan nämligen vara en effektiv kanal för företaget att nå ut till sina intressenter samt att skapa trovärdighet

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Andersson, Sanna, and Christine Tigerstrand. "Nyckelt till hållbarhet : En fallstudie i den praktiska användningen samt nyttan med hållbarhetsnyckeltal." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-17024.

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Syfte: Syftet i denna studie uppkom ur vårt intresse för nyckeltalsanvändning inom ett relativt nytt område som hållbarhet. Vi läste på om hållbarhetsnyckeltal och ur denna tidigare forskning inom ämnet så blev vårt syfte att skapa en ökad förståelse kring den praktiska användningen samt nyttan med hållbarhetsnyckeltal, med avseende på TBL-modellen. Metod: Studien bygger på en kvalitativ forsningsmetod inom vilken personliga intervjuer har utförts på fem fallföretag. Intervjuerna spelades in och sedan jämfördes samt analyserades resultatet av dessa med det teoretiska ramverket inom studien. Resultat & slutsats: Studien har visat på vilken praktisk användning samt nytta hållbarhetsnyckeltal har eller skulle kunna ha för företag eller organisationer. Studien har därutöver också visat på att företag och organisationer aktivt talar om hållbarhet samt att hållbarhetsfrågor är integrerade i den dagliga verksamheten.

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Lima, Eriko Kimura. "Sustentabilidade e controladoria: um estudo em uma empresa de varejo de moda e eletroeletrônicos." Universidade Presbiteriana Mackenzie, 2014. http://tede.mackenzie.br/jspui/handle/tede/951.

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Made available in DSpace on 2016-03-15T19:32:51Z (GMT). No. of bitstreams: 1 Eriko Kimura Lima.pdf: 685637 bytes, checksum: d30b883edec922e43f0f90af3a49e22b (MD5) Previous issue date: 2014-05-21
The main objective of this study was to investigate the perception and contribution of the managers of Controller s Department to sustainability in a retail, fashion and consumer electronics industry. The research fits into the business environment in which sustainability is increasingly present in the strategic agenda of corporate executives due to greater stakeholder engagement regarding socially responsible organizations attitude as a theme. In this intent, we posed the following research question: how is the adoption of sustainability based on the triple bottom line model influencing the practices of the Controller s Department of the company? Thus, for conducting this research, it has been assumed that the economic view is the prevailing one in the functions of the Controller s Department and managers are still unclear about the contribution of the management in the social and environmental aspects. Therefore, to achieve the research objectives, we proceeded with analysis of the literature on the topic of sustainability and Controllership. The typology of this research is exploratory with qualitative approach because it aimed to investigate how sustainability is influencing the Controller s Department and the contribution of managers by adopting the theme. The method used was case study. The sample was selected by the criterion of accessibility and processing of data was done through content analysis. The research findings indicate that sustainability issue still needs further understanding of the managers of Controller s Department in their conceptual, procedural and organizational aspects; which is the economic view that prevails in the functions and activities of managers.
Objetivo principal do presente estudo é investigar a percepção e contribuição dos gestores de Controladoria quanto ao tema sustentabilidade em uma empresa de varejo do setor de moda e eletroeletrônicos. A pesquisa se insere no ambiente de negócios onde a sustentabilidade é um tema cada vez mais presente na agenda estratégica dos executivos de empresas devido ao maior engajamento de stakeholders quanto às atitudes socialmente responsáveis das organizações. Dessa forma, propõe-se a seguinte questão de pesquisa: como a adoção da sustentabilidade baseada no modelo triple bottom line está influenciando as práticas da Controladoria da empresa? Assim, para condução desta pesquisa, partiu-se do pressuposto que a visão econômica é a que prevalece nas funções dos gestores de Controladoria e ainda não está clara a contribuição destes gestores nos aspectos social e ambiental. Para atingir os objetivos de pesquisa, procedeu-se com análise da literatura sobre o tema sustentabilidade e Controladoria. Enquanto tipologia, esta pesquisa se enquadra em seus os objetivos como exploratória de abordagem qualitativa, pois teve como principal objetivo investigar como a sustentabilidade está influenciando as práticas de Controladoria e a contribuição dos gestores para a adoção do tema. O método utilizado foi estudo de caso. A amostra foi selecionada pelo critério de acessibilidade e o tratamento de dados foi feito por meio de análise de conteúdo. Os achados da pesquisa indicam que o tema sustentabilidade ainda carece de maior compreensão dos gestores de Controladoria em seus aspectos conceituais, procedimentais e organizacionais, pois é a visão econômica que prevalece nas funções e atividades dos gestores.

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Eriksson, Fanny, and Eriksson Helene. "Hållbarhet inom industriföretag : En kvalitativ studie om industriföretags strategiska hållbarhetsarbete." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68197.

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The Earth is facing many complex challenges. Social gaps between poverty and wealth are continuously growing, climate changes threaten the planet as well as its living creatures and the irresponsible human consumption goes on. Sachs (2015) mentions these issues as contribution to today’s existing unsustainable world and further argues that companies should take more responsibilities in the transformation process into a more sustainable world, where Herremans and Nazari (2016) identify industrial companies as the ones that should be the most responsible for sustainable actions. Furthermore, Lueg and Radlach (2016) argue that the usage of control mechanisms is a critical component of strategic sustainability actions. However, previous research has focused less on explaining how companies strategically work with sustainability, why this study aims at developing a deeper understanding of how industrial companies strategically take sustainable actions. Through ten qualitative semi-structured interviews within six industrial companies the study aims to achieve its purpose, with help of Elkington’s (1999) concept Triple Bottom Line (containing the dimensions profit, planet and people) and Malmi and Brown’s (2008) theoretical model of control mechanisms. The study shows that the strategic sustainable actions taken by industrial companies tend to differ depending on how long they have actively been working with sustainability. Initially the companies base their strategic sustainable actions on economic benefits and external pressure such as legislation and governmental verdicts, while companies who have been working longer with sustainable actions tend to voluntarily base their work on long-term visions of economic returns on sustainable investments. Further, the study shows that the control mechanisms culture and administrative functions tend to generate the most impact on sustainable actions. While the administrative functions expect to be more effective when implementing great changes in processes or routines, the culture tends to, due to its low abilities to change, be more helpful in the maintenance of sustainable behavior and values.
Planeten står inför många komplicerade utmaningar. Samhällsklyftan mellan rika och fattiga ökar, klimatförändringar hotar planetens och dess varelsers överlevnad och den mänskliga konsumtionen fortsätter att flöda. Sachs (2015) beskriver samtliga problem som bidrag till den ohållbara värld som idag existerar och menar vidare att företag kan spela en viktig roll i arbetet för en mer hållbar värld. Det torde enligt Herremans och Nazari (2016) vara industriföretag som i störst omfattning genom sin massproduktion bidrar till kritiska hållbarhetsproblem såsom global uppvärmning och människans överkonsumtion. Lueg och Radlach (2016) menar vidare att användning av styrfunktioner inom företag är en kritisk komponent i arbetet för en mer hållbar näringsverksamhet. Dock finns en avsaknad av tidigare studier som förklarar hur företag arbetar strategiskt med hållbarhetsfrågor. Genom den teoretiska ramen bestående av Elkingtons (1999) koncept Triple Bottom Line och Malmi och Browns (2008) modell för styrfunktioner samt empirisk insamling i form av tio kvalitativa semistrukturerade intervjuer, syftar studien till att skapa en förståelse för hur industriföretag arbetar strategiskt med hållbarhet. Studien visar att det strategiska hållbarhetsarbetet tenderar att skilja sig åt beroende på hur länge respondentföretagen arbetat aktivt med hållbarhetsaspekter. Initialt styrs företagens strategiska hållbarhetsarbete främst av ekonomiska fördelar samt extern påtryckning såsom lagstiftning och myndighetsbeslut, medan företag som arbetat längre tid med hållbarhet tenderar att frivilligt basera sitt hållbarhetsarbete mer på en framtidstro med visioner om långsiktig ekonomisk avkastning på hållbarhetsinvesteringar. Vidare visar studien att styrfunktionerna kultur respektive administrativa funktioner i olika syften tenderar att generera störst inverkan på hållbarhetsarbetet, varvid administrativa funktioner antas mer effektiva vid implementering av större förändringar i processer och rutiner. Kulturen antas å andra sidan, på grund av dess trögrörlighet, vara mer behjälplig i bevarandet av hållbara beteenden och värderingar.

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Ellebaek, Steijaert Lollo. "Kartläggning och analys - av logistiken på ett mindre tillverkande företag och dess inverkan på Triple bottom line." Thesis, Malmö högskola, Fakulteten för kultur och samhälle (KS), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-23750.

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AB Smådelar är ett företag som tar hållbarhet på allvar. Man har nyligenpresenterat sin första hållbarhetsredovisning och vill inför framtiden förbättra sig ytterligare avseende logistiken mot underleverantörerna. Då det finns ett fokus på hållbarhet vill AB Smådelar inte att de logistiska förbättringarna ska påverka Triple bottom line negativt, varför en modell har konstruerats för att kunna testa förbättringsförslagens inverkan före implementering.Studien är kvalitativ med abduktiv ansats och har utgångspunkt i semistrukturerade intervjuer. Syftet är att göra en nulägesanalys för att hitta förbättringsområden och föreslå åtgärder som kan effektivisera logistiken med samtidig positiv effekt på både ekonomisk, miljömässigoch social hållbarhet. Syftet är också att ta fram en enkel matrismodell för att strukturera och testa de planerade logistiska förändringarnas effekt över hela Triple bottom line.Utifrån nulägesbeskrivningen har grundläggande strategi för logistiskt arbete avhandlats, liksom Paretos princip, totalkostnadsmodellen, komplexiteter och balanced scorecard. Detta inom ramen för den ekonomiska hållbarheten. Vidare har även den sociala och miljömässiga hållbarheten avhandlats för att skapa en komplett bild över hela Triple bottom line.Resultatet av mina undersökningar visar att AB Smådelar har fördel av attbörja räkna på de totala logistikkostnaderna. De bör också inleda strategiska förändringar med inventering av leverantörer, kunder och produkter. Detta ska leda till effektivare lagerstyrning och planering av transporterna mellan AB Smådelar och underleverantörerna, vilket ska följas upp med nyckeltal, gärna i ett balanced scorecard där de drivande processerna mäts och inte bara utfallen. Det kommer även att leda till ett förbättrat resultat över triple bottom line.
AB Smådelar is a company with a strong focus on sustainability andrecently they presented their first sustainability report. The company now wishes to further improve their logistics without jeopardizing the Triple Bottom Line results.The study is qualitative and based on semi structured interviews. The purpose is to do a current state analysis to visualize improvement areas and to propose actions to get a more effective supply chain. A second purpose is to create an easy to use model to evaluate the planned logistical improvements for the effects on the Triple Bottom Line.Based on the current state analysis of the company different fundamentaltheories have been discussed as for example the Pareto principle, the total cost model, complexities and the balanced scorecard this within the frame of economical sustainability. In order to create a complete picture of thetriple bottom line also the social and environmental sustainability have been discussed.The conclusion of this study shows that AB Smådelar should start calculating their total logistics costs. Another action that is proposed is classification of suppliers, customers and products. Based on the classification improvements in inventory control and transports can be calculated, and be measured by Key Performance Indicators (KPI), preferably with the context of the balanced scorecard philosophy wherefocus is on the underlying process. This will eventually lead to an overall improvement of AB Smådelars Triple bottom line.

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Elgammal, Islam. "Green tourism planning : Triple Bottom Line Sustainability - rhetoric or reality? : a case study of the Bluestone development." Thesis, Cardiff Metropolitan University, 2007. http://hdl.handle.net/10369/6494.

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Triple Bottom Line Sustainability (TBLS), i.e. the balancing of economic, social and environmental agendas, is being increasingly used as a framework for sustainable tourism development, especially in rural areas. However, the conflicting priorities of different stakeholders and the different emphases of governmental policies pose major challenges to its achievement. This thesis presents a case study demonstrating issues of stakeholder empowerment in relation to TBLS in relation to the Bluestone development in west Wales - a major holiday village is aiming to create a leading UK short-break destination and to deliver sustainable tourism. A major problem relates to half of the development being inside the National Park with the other half outside the National Park. Accordingly, two planning authorities were involved in granting planning permission to the development. The case for Bluestone emphasised the provision of 600 jobs - a promise which achieved a significant contribution (£16.5M) from the public purse before planning permission for building inside the National Park was granted. This thesis explores the issue of stakeholder empowerment as illustrated through the Bluestone case study which involves a range of stakeholders (the developers, local and national government, the community, lobby groups). The research used stakeholder analysis and a Venn diagram of TBL to identify the various stakeholders' approaches and foci on different aspects of the TBL. Discourse Analysis (DA) was used and the case study was developed using document analysis, in-depth convergent and semi-structured interviews, archival records, direct observation to collect data about the priorities of different stakeholders in relation to this development. The thesis concludes that TBLS is rhetoric not reality and can only be considered a guiding fiction. When forced to select between the different aspects of the TBL, this case study demonstrates that it is the economy not the social and environmental agendas that win.

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Caridade, Annelise Vendramini da Silva. "Práticas de gestão estratégica e aderência ao método SIGMA: um estudo de caso no setor de celulose e papel." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-22092006-191026/.

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Esta dissertação tem o propósito de buscar um maior entendimento dos conceitos acerca do desenvolvimento sustentável aplicado à gestão empresarial. Trata-se de um tema bastante contemporâneo, emergente e que vem sendo discutido por diferentes grupos, tais como acadêmicos, jornalistas, biólogos, artistas, sociólogos, gestores, entre outros. Elaborou-se uma revisão bibliográfica sobre o tema cuja literatura é vasta e multidisciplinar; a sustentabilidade aplicada à gestão empresarial ainda é um conceito em construção. O Método SIGMA foi apresentado como referencial teórico de um método de gestão estratégica socioambiental. A revisão da literatura orientou a realização de uma pesquisa qualitativa com os objetivos de (i) explorar as práticas de gestão estratégica de uma empresa brasileira do setor de papel e celulose e observar se tais práticas incorporam as dimensões sociais e ambientais às econômico-financeiras (triple bottom line) e (ii) observar se existe aderência das práticas observadas na empresa àquelas propostas pelo método conceitual SIGMA. Como conclusão, observou-se que existe aderência (mais no conteúdo que na forma) das práticas de gestão da empresa X às propostas pelo Método SIGMA; porém, a presença das dimensões sociais e ambientais nas práticas de gestão estratégica parece ser mais tímida que a dimensão econômico-financeira.
A deeper understanding of the concept of sustainable development applied to strategic corporate management is the main purpose of this master thesis. Such theme is being discussed within many different groups such as academics, journalists, artists, corporate managers among others. A bibliography review on the subject was performed; sustainability applied to strategic corporate management is still a concept being built. The SIGMA Guidelines were introduced as the conceptual framework for managing strategic corporate sustainability. A qualitative research was conducted based on the bibliography review aiming at (i) exploring the strategic management framework of a Brazilian company in the pulp and paper industry and understanding if such framework considers social and environmental dimensions in addition to the financial/economic dimension (triple bottom line) and (ii) understanding if the companys management framework keeps association to the conceptual framework proposed by the SIGMA Guidelines. As a conclusion, there is a certain degree of association between the management framework within the company and the one proposed by the SIGMA Guidelines; however, the social and environmental dimensions seem to be less present in the company´s strategic management framework (in strategic terms) than the financial/economic dimension.

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Eriksson, Frida, and Matilda Lidström. "Sustainable development in ecotourism : Tour operators managing the economic, social and environmental concerns of sustainable development in Costa Rica." Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-79524.

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Sustainable development is concerned with acknowledging economic, social and environmental development aspects, catering for the current needs of society without damaging the well-being of future generations. Ecotourism is a niche market that emerged because of increased market demands for sustainable tourism practices. It serves to provide tourism products and services while accommodating for the economic, social and environmental aspects of society. However, earlier research suggests that it is difficult to handle the three dimensions of sustainable development, indicating that trade-offs may occur. Furthermore, as tour operators are able to affect local development prospects, it is of interest to examine how they handle sustainable development, and more specifically, contribute to trade-offs between the economic, social and environmental pillars of sustainable development. This thesis was aimed at answering the following research question; “How do ecotourism tour operators contribute to trade-offs between the economic, social and environmental dimensions of sustainable development?”, with the objective of examining how ecotourism tour operators handle the dimensions of sustainable development, and what trade-offs that may occur between economic, social and environmental concerns. This qualitative research was carried out in the context of ecotourism tour operators in Costa Rica through semi-structured interviews. Nine respondents participated in this research, representing seven local ecotourism tour operators. The data collected on the trade-offs of ecotourism and sustainable development has in turn been analysed with reference to a pre-established theoretical framework. This study has revealed that ecotourism tour operators are actively engaging in initiatives supporting the idea of sustainable development. The tour operators handle the economic, social and environmental concerns through different initiatives. One conclusion that can be derived from this research is that all pillars of sustainable development are important to acknowledge. However, this is difficult as the three dimensions are somewhat contradicting. Therefore, depending on how ecotourism tour operators prioritise different initiatives, trade-offs are inevitable as both inter- and intragenerational needs are difficult to align.

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Bredbacka, Christoffer, and Oskar Ölmhagen. "Hållbarhetsredovisning och dess användbarhet : En studie ur svenska kreditgivares perspektiv." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-94879.

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Bakgrund: Hållbarhetsredovisningar har blivit allt mer populära på senare tid. Genom dessa kommunicerar företaget ut till sina intressenter om verksamhetens påverkan på samhället ur ett hållbarhetsperspektiv. Tidigare forskning har till stor del koncentrerat sig på företagens perspektiv och vilken nytta de har av hållbarhetsredovisningar, men det finns även en mottagande sida av kommunikationen som utgörs av företagens intressenter. Bland intressenterna finns det ett forskningsgap om hur kreditgivarna uppfattar hållbarhetsredovisningarna, trots att de är en av de viktigaste intressentgrupperna. Forskning med utgångspunkt i legitimitetsteorin och signaleringsteorin, har även visat att den nytta företagen har av hållbarhetsredovisningarna kan ske på bekostnad av hållbarhetsredovisningarnas användbarhet ur kreditgivarnas perspektiv. Syfte: Syftet med studien är att undersöka hur användbara hållbarhetsredovisningar är för svenska kreditgivare, samt att bidra till diskussionen i forskningen kring hållbarhetsredovisningens användbarhet utifrån hur den ser ut idag. Studien har även som delsyften att skapa en djupare förståelse för varför det ser ut som det gör, samt att bidra med underlag, dels till företag hur de ska bedriva sin hållbarhetsredovisning med kreditgivare i åtanke, men även till standardsättare vid utveckling av ramverk för hållbarhetsredovisning. Teoretisk utgångspunkt: Arbetet innehåller en referensram som innefattar ämnen som hållbarhetsredovisning, kvaliteten på informationen, extern granskning och kreditgivning. Arbetet innehåller också en teoridel där vi tar upp intressentteorin, legitimitetsteorin, signaleringsteorin och Carrolls CSR pyramid. Metod: För att besvara syftet med studien har vi använt oss av en kvalitativ metod med semistrukturerade intervjuer. Det empiriska materialet består av sju intervjuer med åtta personer som arbetar med kreditgivning till företag. Studien är gjord ur en hermeneutisk synvinkel där fokus har legat på att tolka respondenternas uppfattning av hållbarhetsredovisningarnas användbarhet utifrån intervjuerna. Resultat och slutsatser: Studien visade att det finns individuella skillnader kreditgivarna emellan om vilket behov av hållbarhetsrelaterad information de har och det varierar därför hur användbara hållbarhetsredovisningarna är från kreditgivare till kreditgivare. Informationsbehovet för de individuella kreditgivarna visades i sin tur kunna bero på vilken nivå av ansvarstagande de befinner sig på, storleken på de lån och kunder de kommer i kontakt med, samt på vilken bransch deras kunder är verksamma inom. Vi kom fram till att kreditgivarna uppfattade att det finns utrymme för förbättring vad gäller kvaliteten på hållbarhetsredovisningarna. Utifrån de samhällsekonomiska teorierna fann vi att kritiken mot hållbarhetsredovisningarnas kvalitet kan bero på att de riktar sig till flera intressenter och inte bara kreditgivare samt misstanken om att företag använder hållbarhetsredovisningarna av strategiska orsaker. Vi kom dock fram till att hållbarhetsredovisningarna håller en tillräckligt god kvalitet för att kreditgivarna ska kunna ha användning av dem. Däremot visade studien att kreditgivarna föredrog att inhämta informationen genom personlig kontakt med företaget framför hållbarhetsredovisningarna, vilket kan förklaras av kreditgivarnas interna struktur och redovisningsmiljön.

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Holm, Rasmus, and Caroline Erlandsson. "ANALYS AV KOSTNADER FÖR LAST MILE DISTRIBUTION : MÖJLIGHETER MED KONSOLIDERING OCH DESS SYNERGIEFFEKTER." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10687.

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I dagsläget lever 86 % av Sveriges befolkning i stadsområden. Mellan år 1990 till 2015 ökade befolkningen i Sveriges största storstadsområden med ca 26 % i Göteborg, ca 36 % i Stockholm och ca 31 % i Malmö. Detta har skapat hårdare konkurrens i fråga om ytan mellan bland annat bostäder, näringsliv, grönområden och transportinfrastrukturen. Det är viktigt att redan i planeringsfasen vid städernas utformning väga in aspekterna för citydistributionen och skapa ett balanserat transportsystem. Vid ökade transporter inom en stad ökar faktorer så som köer, trängsel, koldioxidutsläpp, kostnader, stress och olyckor. Syftet med undersökningen var att genom signifikanta teorier och datainsamling beräkna kostnadsfördelningen av distributörernas ”last mile distribution”. Även ge underlag för att visualisera konsoliderings- och samlastningsmöjligheter där antalet utlämnings- och upphämtningsstopp var tätare. Arbetet begränsades till ett område inom Göteborgs innerstad och fordonstypen till paketbilar. Datainsamlingsperioden skedde från och med den 23 mars 2016 till och med 25 april 2016. De teorier som låg till grund för arbetet är supply chain, distribution, citydistribution, Triple bottom line, kostnader för citydistribution, samlastning och konsolidering. Uppsatsen utgick ifrån kvantitativa metoder och värdena analyserades från en objektiv ståndpunkt. För att skaffa en grunduppfattning av last mile utfördes även två semistrukturerade kvalitativa intervjuer. De utvalda respondenterna är forskare inom logistik. Primärdata till uppsatsen är insamlad genom en tidsstudie med hjälp av applikationen Stardriver. Detta utfördes under 13 hela arbetsdagar tillsammans med marknadsledande distributionsfirmor inom paket och logistik i Sverige. Resultatet påvisar att kostnadsfördelningen inom last mile till störst del fördelas på aktiviteterna Drive, Handle to store och Unload. Aktiviteterna delades också in beroende på om de är värdeskapande, stödjande eller förluster. Kontentan av det blev att 70% är värdeskapande aktiviteter, 13% stödjande aktiviteter och 17% är rena förluster. Detta innebär att under ett kalenderår lägger distributören på ett ungefär 501 269 kr på värdeskapande aktiviteter, 93 093 kr på stödjande aktiviteter och 121 737 kr på förluster. De aktiviteter som klassas som förlust bör elimineras för att minska kostnaderna. Även de andra aktiviteterna kan skapa mer kostnadseffektiva transporter genom exempelvis samlastning mellan distributörer och intern effektivisering. Möjligheterna för samlastning och konsolidering av paket inom centrala områden i Göteborgs är goda enligt det data som samlades in. Baserat på den tätare kundkrets som påträffades inom den begränsade ytan upprättades två mindre områden där samlastning med fördel kan nyttjas. För att implementera samlastning mellan distributörerna krävs ett starkare samarbete mellan parterna. Alternativt att en oberoende part så som Stadleveransen som tar hand om distributionen.

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Thiets, Robert Clyde. "A method for developing a Triple-Bottom-Line business case for the implementation of alternative fuels and technology." Thesis, Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/29659.

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Thesis (M. S.)--Mechanical Engineering, Georgia Institute of Technology, 2008.
Committee Chair: Bras, Bert; Committee Member: Jeter, Sheldon; Committee Member: McGinnis, Leon. Part of the SMARTech Electronic Thesis and Dissertation Collection.

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Srivastava, Rohini. "Integrating Financial, Environmental and Human Capital -the Triple Bottom Line- For High Performance Investments in the Build Environment." Research Showcase @ CMU, 2018. http://repository.cmu.edu/dissertations/1157.

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Residential and commercial buildings account for almost 40 % of total U.S. energy consumption and U.S. carbon dioxide emissions (Pew Center, 2009). Nearly all of the greenhouse gas (GHG) emissions from the residential and commercial sectors can be attributed to energy use in buildings, making high performance energy efficient buildings central to addressing diminishing resources and transitioning to a green economy. However, energy efficiency in buildings receives inadequate attention because first least cost decision-making as opposed to life cycle cost analysis (Romm, 1999). When life cycle analysis is used, it typically captures only the ‘hard’ financial cost benefits of operational energy and maintenance savings, but rarely includes environmental capital or human capital savings. This thesis proposes an empirical approach to triple bottom line calculations that integrates the economic, environmental and human cost benefits to accelerate investments in high performance building technologies. The development of a new methodology for capital expenditures in investments in the built environment can provide compelling arguments for decision makers and encourage the widespread adoption of high performance building technologies. In the first bottom line, this research quantifies the ‘financial’ or capital costs and benefits of high performance building investments, by broadening the category of associated benefits beyond energy savings from an investment (Birkenfeld et al., 2011). Traditionally, building investment decisions are made using a value engineering approach, which is driven by the agenda of cost reduction rather than valuing the benefit of different alternatives. Using net present value (NPV) and return on investment (ROI) indices, well-known in financial practices, the first bottom line calculation in this thesis moves away from a ‘first least cost’ to a life cycle approach to account for multiple non-energy financial benefits that can directly be quantified for the building decision maker. To advance a second bottom line that can be translated into Corporate Sustainability Reporting, the thesis provides a methodology for capturing the environmental benefits of reducing electricity demand related to carbon, air quality and water resources. These calculations are based on three levels of information - electricity fuel sources and power plant quality, the respective air pollution and water consumption consequences, and emerging valuation incentives for pollution reduction. The methodology focuses on critical greenhouse gases CO2, CH4; SOx, NOx, as well as particulates and water use, for three global scenarios – an emerging economy such as India, a country with mid-level sustainability goals such as the US, and a leading economy with low carbon growth goals such as the EU - in order to represent the range of environmental impacts of electric energy use. The capital saved by avoiding the environmental impacts of electricity use based on fuel source and mix can thus be added to each kilowatt-hour of electricity saved in a second bottom line calculation. To advance the third bottom line, this thesis engages a methodology for measuring and quantifying human benefits from building investments based on ongoing development of CMU CBPD's BIDS toolkit. The methodology is built on the field and laboratory research findings that link high performance building design decisions to human health and individual and organizational productivity. This thesis advances an approach to handling the third bottom line calculations, including an approach to establishing baselines, applying a broad base of laboratory and field findings. Given first cost data from vendors, first bottom line simple paybacks for 12 energy retrofit measures ranges from 2-20 years - with energy and facility management savings. When the environmental benefits are included, simple paybacks were accelerated to 1.5-18 years. Most strikingly, when human benefits are included - from reduced headaches and absenteeism to improved task performance or productivity - paybacks for investments in energy efficiency in US offices are often less than 1 year. To support the validity and reliability of results, both quantitative and qualitative methods were used to validate how Triple Bottom Line (TBL) cost benefits might impact and shift decision-making patterns from a least-first-cost approach to an approach that includes TBL information. Field testing of the potential influence on decision makers to move beyond first-cost decision-making to support investments in high performance, energy efficient technologies revealed the positive impact of Triple Bottom Line accounting for decision makers (p<0.05). The introduction of triple bottom line accounting for decision-makers in the built environment may be the most critical catalyst for investments in building energy improvements.

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Avdic, Adna, and Andreas Brodd. "Hållbarhetsredovisning i kommuner : En studie som jämför kommuner i Västra Götaland." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-15318.

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Idag arbetar allt fler företag och organisationer utifrån CSR-aktiviteter eftersom det är någonting allmänheten kräver mer och mer, att företag och organisationer ska ta hänsyn till miljön och samhället. Kommunala verksamheter skiljer sig ifrån företag och har ingen tvingande lag om att upprätta en hållbarhetsrapport. Eftersom att hållbarhetsrapporterna är mer tillämpbara på företag blir det svårt för kommunala verksamheter att införa detta. De kommunala verksamheterna har olika intressentgrupper att beakta där de två viktigaste är politiker och invånare. På grund av att det råder informationsasymmetri mellan kommuner och dess intressenter har de skyldighet att ge ut information för att minska denna. Studien syftar till att göra en undersökning av kommuner i Västra Götaland för att se hur de arbetar med hållbarhetsredovisning och om de enbart redovisar den ekonomiska aspekten eller även den miljömässiga och den sociala utifrån Tripel Bottom Line. Syftet är också att se till vilka intressenter hållbarhetsredovisningen riktar sig till men även att bidra med en större förståelse för hållbarhetsredovisning i kommunal verksamhet. Genomförandet av studien har gjorts genom kvalitativa interjuver där sex kommuner har intervjuats och sammanlagt nio informanter har bidragit med information för att besvara studiens syfte. Det inhämtade empiriska materialet har mynnat ut i en analys som är i relation till den teoretiska referensramen som i sin tur har lett fram till slutsatsen. Studien har kommit fram till att kommuner gör lite olika när de följer upp och analyserar sina resultat men att de alla utgår ifrån de social, miljömässiga och ekonomiska dimensionerna. Det förekommer dock svårigheter när kommuner skall analysera sina nyckeltal för att se vad exempelvis ökad sjukfrånvaro beror på då det inte finns ett generellt tillvägagångsätt för kommuner att använda sig av. Studien har även kommit fram till att en kommun har en mängd olika intressenter men att dessa intressenter värderas olika.
Today, more and more companies and organizations are working on CSR activities because it is something the public demands more and more that companies and organizations should take environmental and community considerations into account. Municipal operations differ from companies and have no compulsory law to establish a sustainability report. Because sustainability reports are more applicable to companies, it will be difficult for municipalities to introduce this. The municipalities have different interest groups to consider where the two most important are politicians and residents. Due to the existence of information asymmetry between municipalities and their stakeholders, they have an obligation to provide information to reduce this. The study aims to investigate municipalities in Västra Götaland to see how they work with sustainability reporting and whether they only report the economic aspect or the environmental and social aspects of Tripel Bottom Line. The aim is also to look at which stakeholders the sustainability report is aimed at, but also to contribute to a greater understanding of sustainability reporting in municipal operations. The implementation of the study has been done through qualitative interviews where six municipalities have been interviewed and a total of nine informants have contributed with information to answer the purpose of the study. The obtained empirical material has come up with an analysis that is in relation to the theoretical frame of reference, which in turn has led to the conclusion.The study has concluded that municipalities act differently when they follow up and analyze their results, but that they are all based on the social, environmental and economic dimensions. However, there are difficulties when municipalities are to analyze their key figures to see, for example, increased sickness absence due to the absence of a general approach for municipalities to use. The study also found that a municipality has a wide range of stakeholders but that these stakeholders are valued differently.

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Lund, Louise, and Carlsdotter Carlsdotter. "En ohållbar modebransch i ett samhälle med CSR-fokus : En retorisk textanalys av hur modeföretag i Sverige kommunicerar CSR." Thesis, Högskolan för lärande och kommunikation, Jönköping University, HLK, Medie- och kommunikationsvetenskap, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48202.

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Hållbarhet och CSR blir viktigare för företag över hela världen. Syftet med denna studie är att se hur tre stora mode- och accessoarföretag i Sverige kommunicerar CSR på sina hemsidor. De studerade företagen är Nelly, Daniel Wellington och NA-KD. Denna studie har en retorisk utgångspunkt och bygger på teorin om triple bottom line. När det gäller den retoriska metoden var resultaten förhållandevis lika. Företagen fokuserade på argument baserade på logos och ethos, medan argument baserade på patos var ovanligt. Resultatet visar också att samtliga studerade företag kommunicerar CSR baserat på teorin om triple bottom line, men på olika sätt.
Sustainability and CSR are becoming more important for companies all over the world. The aim of this study is to see how three big fashion and accessory companies in Sweden communicate CSR on their websites. The studied companies are Nelly, Daniel Wellington and NA-KD. This study takes a rhetorical approach and is based on the theory of triple bottom line. Regarding the rhetorical approach, the results quite similar. The companies focused on arguments based on logos and ethos arguments, while arguments based on pathos were uncommon. The outcome also shows that all studied companies communicate CSR based on the theory of triple bottom line, but in different ways.

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Eskilstorp, Johanna, and Madeleine Holmqvist. "Hållbarhet – en prioritering hos e-handelskonsumenter? : En studie om konsumenters beteende vid valet av hållbara leveransalternativ." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26425.

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Syftet med studien är att undersöka vilka faktorer som påverkar konsumenternas val av leveransalternativ och varför dessa blir avgörande i konsumenternas sista milen val. Enligt tidigare forskning är sista milen leveranserna e-handelns minst hållbara del men som samtidigt också har störst potential att förändras till att bli mer hållbar. Något som kan ske genom olika påverkansfaktorer vilket kan få konsumenter att välja hållbart. En mix av kvalitativa metoder används vilken innehåller tre olika delstudier - skrivbordsstudie, semistrukturerade intervjuer och fokusgrupper. Studien genomförs inom e-handelsområdet i Sverige. Resultatet visar att ett antal faktorer blir avgörande för konsumenternas hållbara val i SML, varav kunskap och information ses som den främsta bristen vilken måste förbättras. Resultatet visar även på motstridigheter mellan teori, företag och konsumenter. Studien visar då på att konsumenterna inte besitter den hållbarhetsprioriteringen som teorin påstår. Detsamma gäller för företagen där endast 20 företag av de 100 främsta e-handelsföretagen i Sverige erbjuder ett hållbart leveransalternativ i SML. Det framgår ur studien att det krävs mer, tydligare och lättförståddinformation kring hållbarheten i SML. Däremot behöver denna information kommuniceras före, under och efter konsumentens köp.
The purpose of the study is to examine which factors influence consumers’ choice of delivery alternatives and why these factors become decisive in consumer’ last mile choices. According to previous research, last mile deliveries are the least sustainable part of the e-commerce, but at the same time also have the greatest potential to become more sustainable. That can happen through various influencing factors which can get consumers to make sustainable choices. A mix of qualitative methods is used, which contains three different sub-studies - a desktop study, semi-structured interviews and focus groups. The study is carried out in the e-commerce business area in Sweden. Our findings reveal that a number of factors is decisive for consumers’ sustainable choices in SML, of which knowledge and information is seen as the main factor which must be improved. The findings also show contradictions between the theory, the companies and the consumers. The consumers do not possess the priority of sustainability that the theory claims they have. The same applies to the companies where only 20 companies out of the top 100 in the Swedish e-commerce offer a sustainable delivery alternative in SML. The study shows that more, clearer and information that is easier to understand regarding the sustainability of SML is required. On the contrary, this information needs to be communicated before, during and after the consumer's purchase. This thesis is written in Swedish.

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Keeling, Brian Neville. "A critical analysis of global sustainability indices / Brian Neville Keeling." Thesis, North-West University, 2013. http://hdl.handle.net/10394/10204.

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Nation states of the world are driven by socio-economic imperatives that are rapidly degrading the natural resources that sustain life on Earth. This paradox has led to numerous initiatives to better understand and measure sustainability and sustainable development through indices. The primary objective of this research is to critically analyse the plethora of indices developed and used by institutions and organisations globally that have a role to play in measuring the sustainability and sustainable development of nation states, and distil the analysis into one integrated Sustainable Development Index (SDI) that compares all countries. A secondary objective is to review South Africa‟s response to measure sustainability and determine how well it performs compared to other nation states. A qualitative approach is used to review the literature in three steps, namely to consider the challenges of measuring what matters, to reflect on the response to govern and measure sustainability, and then to identify outcomes in terms of specific indices related to triple bottom line dimensions. The review considers the scope and level of integration of global indices as well as South Africa‟s response to measure sustainability. The analysis phase normalizes all the data to establish an integrated SDI for all countries, it then analyses and interprets the data to determine the variation and correlation between all the global indices, and then benchmarks countries and specifically South Africa. The review finds that twenty-one years after the Agenda 21 agreement at the Rio Earth Summit, no acceptable or established SDI has been developed and implemented by the United Nations, and the analysis develops two options for an integrated SDI at nation state level. In terms of both these SDI‟s South Africa performs poorly from a benchmarked perspective. From both the nation state and global indices perspectives, the appraisal of the single integrated SDI finds significant variations in the results, coupled with a wide range of correlation outcomes which distil into well correlated single integrated SDIs. The findings indicate that recent SDI developments are moving towards human wellbeing indicators, however although environmental priorities are considered, they play a secondary role. This “inconvenient truth” alludes to a “business as usual” approach as the policy makers of the world continue to focus on short-term socio-economic imperatives. Environmental thresholds and “limits to growth” considerations need to be fundamental aspects of all SDIs. This argument continues by factoring thresholds and priorities into the triple bottom line dimensions - a Sustainability Intelligence Quotient is developed from the integrated SDI, which suggests that only two countries meet the requirements.
(Master of Environmental Management), North-West University, Potchefstroom Campus, 2013

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Saeed, Abdelmoniem. "A 'green' strategy for triple bottom line corporate sustainability : a case study of a major manufacturer in the UAE." Thesis, University of Liverpool, 2017. http://livrepository.liverpool.ac.uk/3007611/.

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This thesis research study is of a major manufacturing corporate located in UAE that has been suffering from a business dilemma represented by a dramatic financial decline and a significant deterioration in social and environmental business-related elements. The fundamental cause for this serious business failure is the absence of a corporate sustainability strategy as occurs in numerous examples in developing countries. Based on this thesis‘ aim, objectives, hypotheses and questions, the action research (AR) study has adopted a mixed methods research strategy as the most appropriate method for this case study. It incorporates both a quantitative and a qualitative research type in sequential order through a questionnaire survey of change agent employees followed by semi-structured interviews with senior managers of the firm under scrutiny. The research study‘s findings prove the study‘s hypotheses and answer the research questions. This AR study has contributed to the body of knowledge through actionable knowledge presented in developed a ‗‗green‘ strategy for the adoption of triple bottom line corporate sustainability (TBLCS) that should guarantee incorporate economic prosperity, social responsibility and environmental stewardship, and meet stakeholders‘ ever growing demands and interest in ‗green‘ business. The developed green strategy has five drivers: green transformational iii leadership (GTL), green organisational culture, employees‘ engagement, learning organisation, and dedicated corporate social responsibility (CSR). The actionable knowledge has further demonstrated a feasible and practical mechanism for adopting and executing a TBLCS strategy through the proposed business ‗green‘ model and a dedicated actionable roadmap that should guarantee the corporate a successful strategic transformational shift to a sustainable green business.

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Tumelero, Cleonir. "Cooperação em P&D e ecoinovações: influência sobre o desempenho socioeconômico de empresas." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-22032018-113228/.

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A adoção de rotas tecnológicas ambientalmente sustentáveis é uma estratégia acertada para empresas que queiram manter ou melhorar suas posições de mercado e contribuir para a prevenção e adaptação às mudanças climáticas globais. É nessa perspectiva da inovação e da sustentabilidade que este estudo avaliou a influência da cooperação em P&D e das ecoinovações sobre o desempenho socioeconômico de 221 fabricantes de produtos elétricos e eletrônicos. As teorias de Gaia, do Holismo e a teoria evolucionária da inovação predominantemente orientaram o estudo. Os dados foram coletados em 2017 e processados via SmartPLS®3. Por meio da técnica de Modelagem de Equações Estruturais o modelo conceitual do estudo foi validado com 99% de confiabilidade (p<0,01), demonstrando com originalidade que a cooperação em P&D e as ecoinovações explicaram satisfatoriamente em 51,3%o desempenho socioeconômico das empresas pesquisadas. Três hipóteses comprovaram que a cooperação em P&D com parceiros tecnológicos influenciou positivamente a introdução de ecoinovações de produto, ecoinovações de processo e ecoinovações organizacionais nas empresas investigadas. Duas hipóteses comprovaram que ecoinovações de produto e ecoinovações organizacionais influenciaram positivamente o desempenho socioeconômico das empresas. Uma hipótese não comprovada demonstrou que ecoinovações de processo não influenciaram positivamente o desempenho socioeconômico das empresas. Dos atributos de ecoinovação, três não foram validados estatisticamente: a simplificação das embalagens, a simplificação da construção e a eficiência energética dos produtos desenvolvidos. Apesar de os atributos não validados demonstrarem atraso tecnológico dos produtos elétricos e eletrônicos, há predominância de uma rota tecnológica ambientalmente sustentável nas empresas, o que é um visível diferencial competitivo. São notáveis as implicações deste estudo a partir dos emergentes paradigmas da economia circular e da economia verde. Se cooperação em P&D e ecoinovações permitiram resultados socioeconômicos satisfatórios, em empresas distintas usuárias de minerais e de energia elétrica, então cai por terra o paradigma da inovação poluidora, que ignora que recursos naturais são finitos. Fica evidente que o paradigma Triple Bottom Line, que considera o equilíbrio entre as dimensões ambiental, social e econômica, possui base viável para a indústria do terceiro milênio. Emerge nas empresas a responsabilidade de ancorar a mudança tecnológica em todos os elos de suas cadeias de valor, desde a extração de matérias primas da natureza até a educação de consumidores para o uso e descarte consciente de produtos. É possível sugerir que não corrigir a rota tecnológica baseada no paradigma econômico dos excessos sobre os recursos planetários pode ser qualificado como responsabilidade corporativa de lesa ao Planeta. Ademais, indústrias e cadeias de valor de base poluidora parecem estar fadadas ao desaparecimento. Os resultados deste estudo são restritos à amostra de indústrias investigadas no Brasil. Temas com potencial de pesquisa emergem em simbiose e biomimética industrial, sistemas de ecoinovação em Smart Cities, ecoinovação social, ecoinovação de marketing e ecoinovações na Indústria 4.0.
The adoption of environmentally sustainable technology routes is a sound strategy for companies that want to maintain or improve their market positions and contribute to the prevention and adaptation to global climate change. In this perspective of innovation and sustainability, this study evaluated the influence of cooperation in R & D and of eco-innovations on the socioeconomic performance of 221 manufacturers of electric and electronic products. The theories of Gaia, Holism and the evolutionary theory of innovation predominantly guided the study. Data were collected in 2017 and processed via SmartPLS®3. Through the Structural Equation Modeling technique, the conceptual model of the study was validated with 99% reliability (p<0,01), showing with originality that the cooperation in R & D and the eco-innovations satisfactorily explained the socio-economic performance of the companies surveyed in 51.3%.Three hypotheses have proved that cooperation in R & D with technological partners positively influenced the introduction of product eco-innovations, process eco-innovations and organizational eco-innovations in the companies investigated. Two hypotheses have shown that product eco-innovations and organizational eco-innovations have positively influenced the companies\' socioeconomic performance. An unproven hypothesis showed that process eco-innovation has not positively influenced the companies\' socioeconomic performance.From the eco-innovation attributes, three have not been statistically validated: the simplification of packaging, the simplification of construction and the energy efficiency of developed products. Although the non-validated attributes demonstrate technological backwardness of the electrical and electronic products, there is a predominance of an environmentally sustainable technological route in companies, which is a visible competitive edge. The implications of this study are noteworthy from the emerging paradigms of the circular economy and of the green economy. If cooperation in R & D and eco-innovations have enabled satisfactory socioeconomic outcomes, in companies which are distinct users of minerals and electricity, then it falls down the paradigm of polluting innovation that ignores that natural resources are finite. It is clear that the Triple Bottom Line paradigm, which considers the balance between the environmental, social and economic dimensions, has a viable basis for the industry of the third millennium. Companies have the responsibility to anchor technological change at every link in their value chains, since the extraction of raw materials from nature up to the education of consumers for the conscious use and disposal of products. It is possible to suggest that not correcting the technological route based on the economic paradigm of excesses on the world\'s resources can be qualified as a harmful corporate responsibility to the Planet.In addition, polluter-based industries and value chains seem to be doomed to disappear. The results of this study are restricted to the sample of industries investigated in Brazil. Topics with potential for future research emerge in symbiosis and industrial biomimetics, eco-innovation systems in Smart Cities, social eco-innovation, marketing eco-innovation and eco-innovations in Industry 4.0.

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Nadae, Jeniffer de. "Sistemas de gestão integrados como indutor para a sustentabilidade: uma análise do impacto no desempenho das organizações baseado no Triple Bottom Line." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-04072016-154457/.

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O objetivo deste trabalho é analisar o impacto dos Sistemas de Gestão Integrados (SGI) no desempenho organizacional sob a óptica do Triple Bottom Line (TBL), verificando se esta implementação auxilia a empresa a se tornar mais sustentável. A abordagem multi-método utilizada está dividida em três partes. A primeira compreende uma revisão sistemática da literatura, tendo como base a abordagem bibliométrica. A base de dados escolhida para a seleção dos artigos que compõem a amostra foi a ISI Web of Knowledge (Web of Science). As análises conduzidas sugerem lacunas na literatura a serem pesquisadas de modo a relacionar a integração dos sistemas de gestão como meio para as organizações tornarem-se mais sustentáveis, auxiliando assim na elaboração de um modelo teórico e das hipóteses de pesquisa. Os resultados parciais obtidos ressaltam a lacuna na literatura de estudos nessa área, principalmente que contemplem a dimensão social do Triple Bottom Line. Lacunas na literatura foram identificadas também no que se refere à análise do impacto da adoção dessas abordagens normativas no desempenho organizacional. A segunda etapa da metodologia é composta por estudos de casos múltiplos em empresas de diferentes setores e que tenham implantado sistemas de gestão de maneira integrada. Os resultados obtidos mostram que a certificação auxilia no desenvolvimento de ações sustentáveis, resultando em impactos econômicos, ambientais e sociais positivos. Nesta etapa, testou-se o modelo e as hipóteses levantadas na abordagem bibliométrica. A terceira etapa da metodologia é composta por análises estatísticas de dados secundários extraídos da revista Exame ?Maiores e Melhores\'. Os dados do ano de 2014 das empresas foram tratados por meio do software MINITAB 17 ®. Por meio do teste de mediana de mood, as amostras foram testadas e apresentaram diferenças estatisticamente significativas para o desempenho das empresas em diferentes setores. De maneira geral, as empresas com SGI apresentam melhor desempenho econômico do que as demais. Com a mesma base de dados, utilizando o modelo de equações estruturais e o software Smart PLS 2.0, criou-se um diagrama de caminhos analisando os constructos (SGI) com variáveis de desempenho (Endividamento, Lucratividade, Patrimônio, Crescimento e Retorno). O modelo de equações estruturais testado apresentou força para a relação entre SGI com Endividamento, Lucratividade, Patrimônio e Crescimento. As diferentes metodologias apresentadas contribuíram para responder a hipótese e afirmar com base na amostra deste trabalho que o SGI leva as empresas a terem melhor desempenho econômico, ambiental e social (baseado no TBL).
The objective of this study is to analyze the impact of the integration of management systems (SGI) into organizational performance based on a Triple Bottom Line perspective in order to ascertain if this implementation contributes for the company to become more sustainable. The multi-method approach utilized was divided into three phases. Firstly, a systematic literature review was elaborated using a bibliometric approach as ISI Web of Knowledge (Web of Science) was the database selected. These analyzes suggest gaps to be researched in order to connect the management systems as a way to become more sustainable, thereby assisting in the development of a theoretical model and research hypotheses. Partial results highlight the gap in the research literature in this area, especially those related to the social dimension of the Triple Bottom Line. Literature gaps were also identified in regards to the impact of adopting these normative approaches to organizational performance. The second step of the methodology consists of multiple case studies in companies from different sectors which have implemented integrated standards. Findings show that certification helps developing sustainable actions, resulting in economic, environmental and social positive impacts. In this phase, a model and assumptions extracted from the bibliometric approach were tested. Lastly, the third phase of the methodology consists of secondary statistical data analysis. The database was extracted from Exame \'Maiores e Melhores\' magazine. Company data for the year of 2014 were processed using MINITAB 17® software. Using Mood\'s median test, the samples were tested and showed statistically significant differences in the performance of companies in different sectors. In general, companies with integrated management systems have had better economic performance compared to other companies. In addition, using the same database, a diagram path analyzing the constructs (SGI) with performance variables (Debt, Profitability, Equity, Growth and Return) was created using the structural equation model and software Smart PLS 2.0. The tested structural equation model showed strong links to the relationship between SGI with Debt, Profitability, Growth and Equity. The different methodologies hereby presented contributed to answer the hypothesis and to affirm that, based on the samples utilized in this work, SGI lead companies to have better economic, environmental and social performance (based on TBL).

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Krupka, Joseph. "The Fair Trade Coffee Business Model’s Affect on the Small Scale Producers through the Lens of the Triple Bottom Line." Digital Archive @ GSU, 2012. http://digitalarchive.gsu.edu/bus_admin_diss/9.

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The aim of this study is to understand the Fair Trade Coffee Business Model by determining how the Fair Trade Coffee Business Model affects the livelihoods of the small scale producers in developing countries. The Fair Trade Coffee Business Model is driven by the mission to improve the well-being of the small scale producers located in developing countries through the lens of the Triple Bottom Line (economic, social and environment). What is the significance of fair trade coffee to the economies of developing countries that produce coffee? The economies are considerably impacted by coffee production as coffee ranks as the second foremost exported commodity from developing countries (European Coffee Federation, 2006). Ensuring the small scale producers receive a fair price for the coffee they grow is only one of the initiatives of the model. Other key initiatives include pre-harvest financing, increased healthcare services, working together for a higher quality coffee, fairer business conduct, improvements in education, and technical assistance. The findings of this study provide some insights into the Fair Trade Coffee Business Model’s effect on the livelihoods of the small scale producers in developing countries through the lens of the Triple Bottom Line. The Fair Trade Coffee Business Model has increased the quality of the coffee bean produced by the small scale producers along with developing long term business relationships throughout the Fair Trade Coffee Business Model supply chain. In sum, the small scale producers reported that the Fair Trade Coffee Business Model has a positive effect on their livelihood and well-being. More specifically, they also indicated that the motivations for them to participate in the Fair Trade Coffee Business Model are receiving a better price for coffee, democratic decision making and farm training. An additional finding affirms that the Fair Trade Coffee Business Model is a sound contributor to the socio-economic stability of the small scale producers, offering a sustainable income-generating alternative market strategy.

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Tadjallimehr, Mahmoud. "Adoption of Corporate Social Responsibility in a large international financial corporation in Switzerland from the Triple Bottom Line sustainability viewpoint." Thesis, University of Liverpool, 2018. http://livrepository.liverpool.ac.uk/3026164/.

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In the context of globalisation and the increasing power and impact of globally acting corporations on the environment and societies, the concept of Corporate Social Responsibility (CSR) is gaining central importance. CSR is, however, a difficult term to define and understanding of its concept varies among stakeholders. In this way, its absorption and adoption into a corporation could vary depending on the particular conditions, such as market segment, management paradigm, regulations and other societal and environmental conditions. As a comprehensive concept, Triple Bottom Line (TBL) sustainability provides a holistic framework for a comprehensive CSR policy implementation within a global context considering environmental, societal, and economic aspects. TBL suggests that these aspects are interwoven and cannot be managed separately. The level of adoption of a TBL-based CSR policy could be, therefore, an indication of the degree of a sustainable business conduct. This thesis assesses the current level of adoption of a TBL-based CSR policy in a global financial corporation headquartered in Switzerland by a) assessing employees' perception of the impact of various CSR-related aspects on corporations' financial and operational performance and b) the managerial perceptions and the position of the dominant management paradigm in relation to CSR. The thesis considers the corporation as a social organization comprising aspects of complexity. With these lenses, the requirements of a TBL-based CSR policy are discussed and contrasted with the functionalist dominant management paradigm, which is perceived and assumed as shareholder value-oriented and as being focused solely on profit maximization. A survey among the employees has been conducted capturing the individual employee's perception of sustainability and the involved values for their judgment of the corporation's performance indicators. Furthermore, a series of interviews with four directors in charge of CSR activities have been conducted on their perception of CSR, its implementation within the corporation and on managerial aspects in dealing with CSR. The analysis results of both studies were presented to these directors in the joint analysis and reflection sessions with the aim of capturing emerging additional insights, generating actionable knowledge, and specifying actions for change where possible.

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Dissertations / Theses on the topic 'Triple bottom line report'

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