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Mtoni, Paul E. "A compensatory framework for sustainable development : the case of Tanzania." Thesis, Cranfield University, 2010. http://dspace.lib.cranfield.ac.uk/handle/1826/5699.
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Development projects, such as plantations and infrastructure improvements, provide benefits for people at the regional and national scales. They can also result in negative impacts and costs borne by some members of society. Projects are deemed worthwhile if overall welfare is enhanced and, in principle, the gainers could compensate the losers. In this respect, compensation is an important measure or method of redistribution of benefits and costs between the gainers and losers in the context of development projects. It is also a potential strategy for addressing concerns of social justice, fairness, equity and disputes through negotiation. This research explores the potential use of compensation for promoting the sustainability of development projects and rural livelihoods in the context of developing economy, namely Tanzania. The literature review and exploratory visits to the study area revealed relevant theories, concepts and practical issues of compensation. An innovative framework that integrates the Coase theorem, Millennium ecosystem approach and the concepts of sustainable livelihoods was developed and used in assessing and analysing compensation practices of two project case studies. The research adapted a case study strategy for studying compensation in its geographical settings. Tanzania was used as the country case from which the teak and gaspipeline projects were selected as project case studies. One village in each project area was selected for detailed study. Key informants and focus group interviews provided initial insights into project impacts and compensation regimes. Twelve in-depth case studies were carried out on affected households. Key sustainability issues pertinent to compensation, people’s livelihoods and projects were verified using a questionnaire survey that involved 120 households. Other two surveys were carried out to collect views on compensation views in Tanzania from project developers and service providers. Triangulation of research methods, tools and sources of information enhanced quality of both qualitative and quantitative information. Cont/d.
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Strålin, Frida, and Johanna Wiman. "Environmentally Sustainable Development in Tanzanian Education - Values of Teachers." Thesis, Linköping University, Linköping University, Linköping University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-52189.
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This is a Minor Field Study which was carried out in six schools in the Morogoro district in Tanzania. The aim of this study was to find out the values of Tanzanian teachers concerning education for environmentally sustainable development. 18 teachers have been interviewed and as a complimentary method we have observed lessons of different subjects to get a better understanding for the answers from the interviews. Our findings are that the teachers find it important to teach about both reasons and effects when it comes to environmental issues. Many teachers believed knowledge of how to live in order to avoid environmental destruction was at least as important to teach. Another conclusion is that the teachers find it important to teach about environmental issues because knowledge of the environment is necessary for development of a country. Finally we have concluded that the teachers´ values are supported by the syllabuses.
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Tang, Pui-sze Suzuya. "A comparative study on the environmental reporting of the public sectors in Hong Kong and Japan." Click to view the E-thesis via HKUTO, 2006. http://sunzi.lib.hku.hk/hkuto/record/B38210769.
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Shayo, Hildebrand Ezekiel. "Structure and process of hardwood timber production in Tanzania : a study of Liwale District." Thesis, London South Bank University, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288175.
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Kiwia, Janbert. "River resources towards Sustainable Development of Tanzania. : A contribution of Hydropower tothe energy security in Tanzania: Case study, Rufiji River basin." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-207912.
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This paper sets out: How river resources can be used towards a sustainable development of Tanzania, the case ofthe Rufiji River Basin. The study focuses on the role of hydropower at present and in the future, in the context ofeconomic growth and sustainability and meeting the energy demand in Tanzania.Take into consideration that hydropower is still the major source of electricity that Tanzania relies on. Tanzaniahas been struggling with one of the lowest electricity rates in sub-Saharan Africa where on average less than 15percent of the Tanzanian population has access to electricity.Tanzania faces a major challenge to provide more than 85 percent of the remaining population with electricity,which will require big investment and expertise. Electricity and energy in general seem to take fore debate andnews spots in the country because it reaches a point where even those accessing electricity still suffer withsevere energy rationing. In this project, different development implications regarding hydropower production inthe country were addressed through in depth literature review from different academic sources, and a surveywhich was conducted through questionnaires, a field trip and interviews to identify not only people’s opinionsand feelings concerning the situation, but also to find out if they propose any optimal sustainable solution forremedying the problem, which hinders the socio-economic development of the country. The analysis shows thatTanzania can produce enough hydropower to meet the energy demand if hydropower was improved as one of thesources of energy. The clear picture shows that the potential of the Rufiji River basin is not fully exploited due tothe lack of an integrated approach on achieving the best solutions for Tanzanian energy, inappropriatetechnology and poor allocation of funds.Moreover the indication illustrates that hydropower has an important role to play in the future if the potentialtapped in an area was endowed with considerable benefits to an integrated electric system. For that case, thepaper attributes that hydropower production can contribute to the energy security in Tanzania. On the other handthe paper argues that other renewable options such as solar and wind power in a country like Tanzania shouldn’tbe separated but rather go hand in hand in research and consideration. The theory derived in this project statesthat ‘‘River Basins remain a largely untapped resource for poverty alleviation in Tanzania’’.
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Nkosi, Jabulani Elias. "Going green: the impact of integrated sustainability reporting within JSE companies." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/9129.
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The world is threatened by the possibility of an irreversible catastrophe that many would blame on the environmental impact of the present lifestyle, the results of which are climate change or global warming. This is clearly unacceptable to both present and future generations. If going green really means changing the way we live and pursuing knowledge and practices that can lead to more environmentally friendly and socio-ecologically responsible decisions, it is time to protect the environment and sustain its natural resources for current and future generations. Integrated sustainability reporting should be viewed as a vehicle to accomplish this global agenda of going green beyond mere legal requirements. The purpose of this study was to investigate the impact of integrated sustainability reporting (ISR) on achieving green business status within JSE listed companies. To achieve the purpose, an in-depth literature study and empirical research were undertaken using a triangulation method. After a detailed descriptive and content analysis of the collected primary and secondary data, the study found the following: Most of the JSE listed corporations’ integrated reports are not utilising the CSR, GRI guidelines and voluntary standards as effective tools to drive the process of green sustainable business. Some of the JSE listed organisations are treating financial and non-financial matters as separate issues in their integrated reports; The ISR has no impact in terms of using the NEMA framework in driving the process of green sustainable business in the JSE listed organisations; Most of the JSE listed organisations were fully aware of ecological sustainability as a pillar to drive the process of green sustainable business. They treat this pillar of sustainable development as a separate entity from socio-economic developmental issues. Most of the JSE listed corporations adhere to all the bylaws and regulations of ecological sustainability within their required certification of ISO 14001 standards in order to remain effectively certified by the auditing authority. Some integrated reports indicated much support for staff in terms of health, educational activities, labour laws and programmes that advance the socio-economic aspects of human beings; The study has found that the social pillar of sustainability is mostly supported by JSE listed organisations in South Africa - to the level of the requirements of labour relations legislation. It is not integrated with sustainability policies beyond the statutory requirements; It was further noticed in this study that integrated sustainability reports, based on the Global Reporting Initiative (GRI) principles and the King III reporting guidelines, disclose outcomes and results regarding the JSE listed organisations’ obligations, strategy and management approach which occurred within the reporting period. To address the above-listed findings, the researcher recommended that the JSE listed organisations integrate the NEMA, EMS, CSR, GRI and King III guidelines in their integrated sustainability reporting, in order to produce an effective sustainable green business in South Africa that is ecologically accountable and socio-economically supportive to all multi-stakeholders. The government and non-governmental organisations are the key players to drive the process of going green using the ISR. The government needs more structured policies and regulations that will support the National Development Plan in the pursuit of green economy in the form of grants and incentives that are beyond the present status quo.
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Welgemoed, M. E. (Margaretha Elizabeth). "Sustainable development : communicating the message." Thesis, Stellenbosch : Stellenbosch University, 2006. http://hdl.handle.net/10019.1/50646.
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Thesis (MBA)--Stellenbosch University, 2006.ENGLISH ABSTRACT: Sustainable development, defined as "Development that meets the needs of the present without compromising the ability of future generations to meet their own needs" is the focus of the research project. The main objectives of the study were firstly to identify the key issues for business around sustainable development for businesses, and secondly to propose a method for communicating these issues to business leaders based on their personality types. A literature study was conducted of the two relevant fields, namely sustainable development and the Myers-Briggs Type Indicator (MBTI) personality type framework. From the first part of the study the findings indicated the recurring themes for sustainable development from a business perspective, which are firstly that businesses have no choice but to take cognisance of sustainable development, secondly that sustainable development makes business sense, thirdly that sustainable development is relevant for all types of business, fourthly that sustainable development requires innovative thinking and lastly that the pressure on business to conduct their operations according to sustainability principles will increase in future. According to the literature study on personality types and communication, MBTI distinguishes between sixteen personality types, based on four dimensions with two extremes each. One of the dimensions defines how people most effectively absorb information. Some people prefer a big picture, conceptual approach. Other people prefer details, facts and figures. The content of the communication should be guided accordingly. The other three dimensions of the MBTI personality definition inform decisions about the setting, communication media and interaction during communication. Relevance of the information and credibility of the sources is important in communication about an important topic, regardless of personality type. Recommendations are firstly that the personality-based approach for presenting the key issues regarding sustainable development to business leaders be used by practitioners in the field and academics, and secondly that the impact should be tested. The testing is a possible topic for another study project.
AFRIKAANSE OPSOMMING: Volhouhare ontwikkeling, gedefinieer as "Ontwikkeling wat bestaande behoeftes aanspreek sonder om die vermoe van toekomstige geslagte te benadeel om hulle behoeftes aan te spreek", is die fokus van die werkstuk. Die belangrikste doelwitte van die studie was om eerstens die belangrikste kwessies rakende volhouhare ontwikkeling vanuit 'n besigheidsperspektief te identifiseer, en tweedens 'n manier voor te stel om hierdie kwessies aan te bied aan besigheidsleiers gebaseer op persoonlikheidstipes. 'n Literatuurstudie is gedoen van beide relevante velde, naamlik volhoubare ontwikkeling en die Myers-Briggs Type Indicator (MBTI) raamwerk vir persoonlikheidstipes. Bevindings uit die eerste gedeelte van die studie het aangetoon dat die deurlopende temas rakende volhoubare ontwikkeling vanuit 'n besigheidsperspektief die volgende is: eerstens het besighede geen ander keuse as om kennis te neem van volhoubare ontwikkeling nie, tweedens dat volhoubare ontwikkeling voordelig vir besigheid is, derdens dat volhoubare ontwikkeling relevant is vir alle tipes besighede, vierdens dat volhoubare ontwikkeling innovasie vereis en laastens dat die druk op besighede in die toekoms gaan toeneem om volhoubare besigheid te bedryf. Uit die literatuurstudie oor persoonlikheidstipes en kommunikasie blyk dat MBTI onderskei tussen sestien persoonlikheidstipes, gebaseer op vier dimensies met twee ekstreme elk. Een van die dimensies definieer hoe mense inligting effektief inneem. Sommige mense verkies 'n konsepsuele, algemene benadering. Andere verkies detail, feite en syfers. Die inhoud van die kommunikasie moet dienooreenkomstig aangepas word. Die ander drie dimensies van die MBTI persoonlikheid definisie het 'n invloed op die omgewing, die kommunikasiemedia en die interaksie tydens kommunikasie. Relevansie van die inligting en betroubaarheid van die bronne is belangrik vir kommunikasie oor 'n belangrike onderwerp ongeag die persoonlikheidstipe. Aanbevelings is eerstens dat die persoonlikheidstipe benadering vir die aanbied van belangrike kwessies rakende volhoubare ontwikkeling aan besigheidsleiers gebruik word deur persone wat in die veld werk asook akademici of kursusaanbieders wat gehore toespreek daaroor. 'n Tweede aanbeveling is dat die impak van die benadering getoets word. Die toetsing is 'n moontlike onderwerp vir 'n ander werkstuk.
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Makris, Petros H. "The role of accounting in handling and reporting environmental effects." Thesis, University of South Wales, 1996. https://pure.southwales.ac.uk/en/studentthesis/the-role-of-accounting-in-handling-and-reporting-environmental-effects(80d5c333-9ca4-47a9-b25d-41428a2294ea).html.
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The thesis investigates the broad areas of accounting's adaptability in handling and reporting environmental effects. The main purposes of the study are: firstly. to draw together the literature of environmental concern and accounting: secondly to establish whether the use of environmental accounting is practised. to ascertain whether there is a suitable medium for environmental reporting and lastly to formulate a theoretical environmental performance model. The overall orientation of the research was to consider whether accounting should break away from its traditional economic and financial principles and broaden its scope to embrace a system that echoes with "environmental concern". In order to address these issues. the methods of evaluating environmental effects are looked at, together with the methods for accounting and reporting them. For these purposes, data were collected using a cross-sectional corporate methodology. The instrument used for the survey was the postal questionnaire. The construction and content of the questionnaire were influenced by the information gleaned from the literature review and, in the main, it covered qualitative, quantitative and financial information. The evidence gathered from the research has shown that environmental accounting and reporting are being practised by a variety of companies and are also becoming more widespread, which demonstrates that accounting is playing an important role in handling environmental transactions. The research has also shown that environmental accounting and reporting are gaining a broader perspective and now embrace environmental management systems. resource efficiency, and general environmental stewardship. Overall, the study recognises and concludes that environmental accounting and reporting, although spreading. should now be supported by environmental accounting and reporting guidelines from the accountancy profession, and in time, by legislation. Also environmental reports should be verified by external auditors in order to improve their integrity and prevent them from being used as a public relations exercise.
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Rehnlund, Mathilde. "In the Best of Worlds : Benefit sharing and sustainable development in Babati, Tanzania." Thesis, Södertörn University College, School of Life Sciences, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-2256.
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Genetic resources are vital to all people, but especially the poor. They are also important for biodiversity, in turn a key factor in sustainable development. Since 1980, the bio industries have utilized genetic resources in their work, for example on pharmaceuticals, and patented their findings. This has created mistrust and malcontent among biodiverse poor countries in the South. To promote biodiversity protection and ensure access to and fair and equitable sharing of the benefits from the usage of genetic resources, the Convention of Biological Diversity requests an international regime. Negotiations for the Access and Benefit Sharing regime began in 2001 and have intensified as its end date, 2010, draws nearer.
People in Babati, Tanzania are as dependant on traditional medicine, which utilizes wild genetic resources, as they are on modern medicine. The status in the regime of communities such as those of Babati is principally important if sustainable development is to be reached. The greatest issue for the model currently under negotiation to deal with in order to truly promote sustainable development is equity.
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Bell, Patrick. "Sustainable Intensification for Food Security and Climate Change Adaptation in Tanzania." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468359165.
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Grimstedt, Ånestrand Hanna. "“Now we are becoming partners” Implementing Ecological Sanitation in rural Tanzania- With an action research approach." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260680.
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Poor sanitation is a huge problem in third world countries today; every year 1,5 million children die due to diarrheal diseases caused by poor sanitation. International policies such as The Millennium Development Goals (MDGs), which will be replaced by the Sustainable Development Goals (SDGs) in September 2015, have been set by the international community as tools to decrease the poverty in the world today, and problems that emerged from it such as poor sanitation. Participatory methods are emphasise to receive the goals as well as new working methods to shift the development paradigm from marked oriented towards sustainable development, which means that also the Earth’s well-being must be included in the SDGs. Ecological sanitation (Eco-san) is a system that reuses the human waste back to grooving activities, and can improve the situation in all three areas of sustainable development, i.e. economical, environmental and social development with it’s reusing approach. Participation in implementation of Eco-san system is important for enabling sustainable projects as well as receive better acceptance for the reuse approach. The research presented in this thesis had the aim to improve the sanitation situation by introducing and implementing Eco-san in a rural area in the Northern part of Tanzania by using an action oriented research approach. The participants together with the researcher developed the project to further see the interpretations of Eco-san and possibilities to implement Eco-san in the area as well as if the action research was a convenient way to introduce such a project. The study was conducted in two cycles were critical theory and diffusion of innovation were used as analysis tools for the introduction and implementation of the toilets. The findings from the first cycle showed that the participants were willing to learn about Eco-san by observing the idea through a demonstration toilet. Therefore the second cycle lead to implementation of Eco-san in a school of the area. These toilets are today in use and managed by the students at the school. Participating approach has therefore been a successful working method were the participants gained the knowledge they needed to develop and improve their situation. This can further be argued as a valuable approach for other development projects and to meet the upcoming SDGs. However, further action and education to other village members outside the school and up scaling possibilities in the community are needed.
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Tregidga, Helen, and n/a. "Power and politics of organisational sustainable development : an analysis of organisational reporting discourse." University of Otago. Department of Accountancy and Business Law, 2007. http://adt.otago.ac.nz./public/adt-NZDU20071219.160116.
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This research begins and ends with a concern for the environment, in particular with unease about current constitutions of the organisation/environment relationship. This thesis explores the discourse of organisational sustainable development examining organisational representations of sustainable development and 'sustainable organisations'. How a group of New Zealand organisations have come to (re)present sustainable development and how they have come to (re)present themselves in relation to sustainable development within a set of reports is analysed. The analysis aims to problematise the discourse and challenge such constitutions by opening out the debate surrounding the 'meaning' of sustainable development within this organisational context. The research considers the role of organisational reporting in creating and maintaining organisational legitimacy, something which is underplayed in the current literature. The thesis makes a contribution to both theoretical development and analytical method through elucidating sustainable development and sustainable development reporting from a discourse perspective.
Discourse (in particular the influences of Foucault and Laclau and Mouffe) both frames and informs the analysis. The discourse of organisational sustainable development is examined through an analysis of an archive of organisational reports and the context of which they are a part. The archive consists of 220 organisational reports (both annual and standalone) from member organisations of the New Zealand Business Council for Sustainable Development from 1992-2003. The texts which make up the archive were selected as they represent 'important texts' in the discursive debate surrounding organisational sustainable development.
Six themes employed in the discourse when representing sustainable development are identified. These themes are: 1) enlightened self-interest and the business case; 2) organisational sustainable development as a balancing act; 3) organisational sustainable development as necessary and important; 4) being sustainable: a responsibility and/or obligation; 5) the challenge and opportunity of organisational sustainable development; and 6) sustainable development: a new or old concept. Overall, 'organisational sustainable development' represents a reweaving of the discourse of organisations and accounting and the discourse of sustainable development. 'Organisational sustainable development' is shown to be organisationally focused, and generally does not challenge the traditional rational economic objectives of these organisations.
Representations of 'sustainable organisations' within the texts are analysed to show how organisational identities are constructed in relation to sustainable development. Five representations are recognised; 1) 'sustainable organisations' as providers; 2) organisations as leaders in sustainable development; 3) 'sustainable organisations' as responsible and committed; 4) 'sustainable organisations' as protectors; and 5) 'sustainable organisations' as accountable and transparent. How the process and practice of 'sustainability' reporting serves in constituting the identity of 'sustainable organisations' is underscored.
Potential effects of such discourse are acknowledged. The hegemonic potential of the discourse is recognised along with an identification of the ideologically-laden assumptions embedded within the texts. In reflecting on the discourse and its effects, the thesis concludes on a pessimistic note regarding the form of sustainable development articulated and the unchallenging nature of this form of sustainable development on the current structures of organisations and organising.
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Sigalla, Huruma Luhuvilo. "Globalisation, rural healthcare delivery and sustainable development : the case of Makete District in Tanzania /." Linz : Trauner, 2005. http://www.gbv.de/dms/zbw/504680226.pdf.
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Alfred, Emanoel R. "An analysis of the role of impact assessment legislation in facilitating sustainable development : a case study of Tanzania." Thesis, Stellenbosch : Stellenbosch University, 2015. http://hdl.handle.net/10019.1/96788.
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Kücükgül, Egemen. "Corporate Sustainability and Reporting Frameworks : A Methodology forAligning Various Guides on Sustainable Development Goals." Thesis, Linköpings universitet, Industriell miljöteknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-178236.
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The number of sustainability-related reporting frameworks has been increasing throughout the years, as a response to increasing awareness towards the sustainability-related issues from various stakeholders of companies. At the same time, major sustainability-related reporting frameworks publish more guides to support the business on its Sustainability Development Goals (SDGs) commitment. For the business, it is challenging to use these guides in harmony to obtain the highest benefit for achieving corporate sustainability targets. The thesis aims to provide a structural approach and a robust alignment methodology, which can be repeatedly utilized over time, on how to establish tailor-made alignment guidances for various corporations, by considering their current specific SDGs reporting challenges and stakeholder expectations by harmonizing Global Reporting Initiative’s and Integrated Reporting’s SDGs guides. The thesis conducts a set of research methods such as case study analysis of telecommunication sector companies, semi-structured interviews with sustainability professionals, content analysis of company reports, and secondary data analysis of various stakeholder engagement forums for the SDGs. The thesis concludes that it is possible to construct a structural alignment approach in six steps, which constitutes identifying the underlying reasons of alignment (Step 1), mapping the external and internal stakeholder views (Step 2), defining the specific SDGs challenges of the companies analyzed (Step 3), examining the segments of corporate sustainability according to the current SDGs challenges of the companies analyzed (Step 4), preparing alignment guidance by defining the contributions of the SDGs guides analyzed, over the challenges examined by the segments of corporate sustainability (Step 5), improving the SDGs commitment performance of the companies analyzed, by applying the tailor-made alignment guidance established for the specific needs (Step 6). Furthermore, the thesis finds out that the case study companies can use all the SDGs guides analyzed to varying degrees, yet, especially SDGs Disclosures and the Analysis of Goals and Targets SDGs guides can support the contemporary needs of case study companies, to address their sustainability strategy, inside-out assessment, and sustainability management accounting & control requirements. As underlying research limitations, the thesis focuses on a specified range of case study samples and reporting frameworks. The thesis adds value to the corporate sustainability literature by analyzing the relationship between the same sector companies and SDG guides of sustainability-related reporting frameworks over an alignment approach and methodology established by the thesis.
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Richard, Florian. "Beyond Corporate Social Responsibility Reporting and Indicators." Thesis, KTH, Mark- och vattenteknik (flyttat 20130630), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-171851.
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Over the past few years, the expectations of stakeholders regarding Sustainable Development have strengthened the importance of CSR or Sustainable Development practices in companies. In France, NRE laws and more recently the Grenelle Environment Forum required from companies to disclose and publish information on environmental, social and societal issues. On the international level, the Global Reporting Initiative gives a framework for CSR reporting. Companies tend to improve their CSR policies by setting action plans, objectives, and publishing dedicated reports. Subsequently, to assess their performance, companies need to design specific indicators in order to measure environmental, social and societal information. It is all the more challenging that intangible information, such as biodiversity or human capital, are very difficult to evaluate. Still, when comparing the performance of companies, even in the same sector of activity, it appears that indicators are actually very hetero-geneous and do not allow to perform a proper comparison. This thesis will explore current practices of CSR or Sustainable Development reporting and more specifically the use of indicators in the private sector as well as their limitations and areas for improvement. A mutli-method approach, including a literature review, a case-study and an interview, has been used to perform the research.
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Kato, Tamahi. "Agricultural input subsidies in sub-Saharan Africa : the case of Tanzania." Thesis, University of Sussex, 2016. http://sro.sussex.ac.uk/id/eprint/64928/.
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This thesis investigates the design, implementation and impacts of the market-smart input subsidy (NAIVS) in Tanzania's Ruvuma Region. The research uses a mixed-methods approach, where quantitative data analysis is complemented by qualitative research. Using four waves of household panel data, I found that voucher receipt had no statistically significant impact on maize yields, income poverty or the household assets owned by recipient households. The qualitative research finds that this was due to flaws in NAIVS's design and in its implementation. Weak institutional capacity was found in voucher management, especially at the lower level of government: a substantial number of vouchers went missing; inputs and vouchers were delivered late most years; and vouchers were resold by farmers. Due to an increase in real input prices, the ‘top-up' payment required for voucher use was increased, which made it difficult for poor farmers to access the subsidy. In practice, the input vouchers were obtained by elites: households with elected positions in the villages; wealthier households; and those households who were already using improved inputs prior to NAIVS. It contributed to national food security; however, because of the spill-over effects which brought a higher increase ratio in input use among non-recipient than recipient households, the observed impact on maize yields cannot be attributed to NAIVS. Because of the leakage to wealthier farmers and fraud, it did not ensure household food security for poor farmers. The thesis reveals that studies of input subsidy programmes require not only economic analysis but also social and political analysis. Such studies would require the use of a new theory of change, which uses economic analysis but places social and political analysis at the forefront, and in which a mixed-methods approach must be used.
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Ekara, Helfaya Akrum Nasr. "Assessing the measurement of quality of corporate environmental reporting." Thesis, University of Aberdeen, 2012. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=186852.
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An increasing number of companies are reporting their environmental performance, impacts, and activities. The objectives of such reports are many including, in particular, reacting to external pressures from company stakeholders demanding more information about environmental performance. This might also be matched by management requiring information to better run the business - hence an internal requirement for information that would then be available for publication. Because, this environmental reporting serves multiple objectives and satisfies different needs of different readers, it varies in the type of information provided, the scope and depth of material disclosed, presentation formats used, the credibility of the information provided and its overall quality. Although richness of report content, scope of topics covered, presentation and credibility of this content have all been used to assess the quality of corporate environmental reporting (CER), to date most prior studies have looked simply at the volume of and/or the types of information when assessing the quality of CER. Studies have used two main indices to measure disclosure quality; subjective analysts' indices and semi-objective indices. Subjective indices such as the Association of Investment Management and Research (AIMR), formerly the Financial Analysts Federation (FAF) disclosure ratings, are built on corporate disclosures' ratings weighted by a panel of leading analysts in each industry. In semi-objective indices, on the other hand, a pre-determined list of items (topics of disclosure) is developed and tested for their presence (absence ) and/or the richness of their content. It is noted that most disclosure studies adopt this second approach in the form of disclosure index studies, a partial type of content analysis. Other disclosure measures have included textual analysis such as thematic content analysis, readability studies, and linguistic analysis. However, there is no consensus about the best measure for assessing reporting quality. One of the most important limitations encountered in the disclosure literature is the difficulty in assessing the quality of disclosure (Healy and Palepu, 2001; Urquiza et al., 2009). For example, these studies identify three key limitations. Firstly, there is inherent subjectivity involved in the selection of the quality measure and in the coding scheme to assess this 'quality' generally researchers choose their own methods or proxies. Secondly, there is an ignorance of the quality perceptions of preparers and users of corporate disclosure. Hammond and Miles (2004) argue that we cannot assess the quality of disclosure independently of a detailed understanding of users' need of disclosure. Thirdly, it has been common to use annual reports (ARs) to assess the extent and quality of corporate responsibility disclosure, ignoring the other reporting media such as corporate responsibility reports (CRRs), websites, home advertisings, etc (Forst et al., 2005; KPMG, 2011). Thus considering the fact that robust, reliable, and replicable quality assessment is problematic, the objectives of this research are threefold. Firstly, to build a more representative quality model based on the findings of a questionnaire ascertaining the views of both preparers and distinct categories of readers of ARs and/or CRRs. Secondly, to apply this model to FTSE 100 CER in both ARs and CRRs to ascertain whether the proxies frequently used in prior literature yield similar results to those derived from this more complex model. Thirdly, to investigate whether the common use of ARs, rather than more detailed CRRs in assessing CER quality is giving a misleading picture of the level and richness of disclosure available to stakeholders.
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Van, der Hoogen Anthea. "An enterprise architecture for environmental information management and reporting." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021040.
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Organisations globally are communicating their environmental sustainability impact to stakeholders by means of the widely used sustainability report. A key benefit of environmental sustainability reporting is that organisations can gain a positive reputation when these reports are presented to stakeholders. Organisations in South Africa are faced with many challenges regarding managing sustainability information and producing an environmental sustainability report. Two of the primary challenges are the many diverse standards for sustainability reporting and data quality issues. Information Technology (IT) can be used to support and improve the process of sustainability reporting but it is important to align the environmental sustainability strategies with the strategies of business and also with the IT strategy to avoid silos of information and reporting. Enterprise Architecture (EA) can be used to solve alignment problems since it supports business-IT alignment. EA is defined by the International Standards Organisation (ISO) as “The fundamental concepts or properties of a system in its environment embodied in its elements, relationships, and in the principles of its design and evolution”. It can be argued, therefore, that EA can be used to support environmental sustainability information management and the reporting process by means of its support of improved business-IT alignment and ultimately integrated systems. The main objective of this study is to investigate how EA can be used to support environmental information management (EIM) and reporting. A survey study of thirty one prominent South African organisations was undertaken in order to investigate the status of their EA adoption and environmental reporting and EIM processes. An EA for EIM Toolkit and a set of guidelines are proposed which can provide support for EIM through the use of EA. These guidelines were proposed based on best-practice for each of the three process levels of an organisation, namely, the strategic level, the operational level and the technological level. The toolkit and guidelines were derived from theory and the results of the industry survey were then validated by an in-depth analysis of a case study consisting of multiple cases with key employees of seven South African organisations which have proved to be successful at EA and EIM and reporting. The results of the case study show that the EA for EIM Toolkit and related guidelines can assist organisations to align their environmental sustainability strategies with their organisational and IT strategies.
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Alexander, J. R. "Community indicators: development, monitoring and reporting." Lincoln University, 2009. http://hdl.handle.net/10182/1164.
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The New Zealand Government is striving to improve the way it measures progress and plans for change in an integrated ‘whole of government’ manner. The Local Government Act 2002 serves to strengthen participatory democracy and community governance. Under the Act, local authorities are charged with monitoring, and, not less than once every three years, reporting on the progress made by the community in achieving its outcomes for the district or region. These outcomes belong to the community and encompass what the community considers important to progress towards. Indicators that measure economic, social, environmental, cultural and democratic progress at local level are a primary tool that local authorities use to measure the progress towards their desired outcomes. To successfully track progress, it is important that indicators are technically sound and reflect the values of the entire community. The monitoring of indicators is expected to be ongoing and participatory. The New Zealand Government has leant heavily towards a decentralised locally driven approach to community indicators. The purpose of this study was to explore the manner in which different local authorities have undertaken community indicator: development, monitoring and reporting. This was undertaken through a two pronged approach: 1). A scoping exercise assessing the contents of eighteen local authority LTCCPs, 2). In-depth case studies of community indicator programmes of five of the eighteen local authorities. It was found that the approaches used to develop, monitor and report community indicators ranged abruptly across local authorities. Some councils appear to have relatively robust and meaningful indicator processes in place, which are both technically sound and have gained representative community input. In contrast, other councils hold a compliance mentality towards community indicators and have done the bare minimum when designing their indicator frameworks. These frameworks have tended to be council dominated with few opportunities for community involvement. In addition to this, local authorities poorly communicated indicators through their LTCCPs. The inadequate information detailing indicators processes is unlikely to both educate and promote community buy-in. Councils must place greater emphasis on the engagement of the entire community including other governmental departments, to ensure that indicators are relevant and meaningful for all. Consistency across local authority indicator frameworks will also help to ensure that all local authorities are working in an integrated manner towards the common goal of improving community well-being. Initiatives such as the Linked indicators Project and the Quality of Life Project are possible methods of ensuring consistent indicator frameworks. Finally, councils must provide greater information about community indicators within their LTCCPs.
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Lema, Ufoo Christopher. "Forest resource management for sustainable development : a case of Mount Meru Forest Reserve in Northern Tanzania." Master's thesis, University of Cape Town, 1997. http://hdl.handle.net/11427/13885.
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Bibliography: p. 155-161.Management systems as applied to most of the world's tropical forests are anthropocentric. In view of this, conservation of these ecosystems has been threatened by overuse and pressure of exotic monocultures. Sustainable forest development aims at utilizing the forest resource without unduly degrading the forest ecosystems. This study examines the case of Mount Meru forest reserve, a tropical montane rainforest in northern Tanzania. The main aim of the study is to investigate human induced causes of forest degradation and to propose ways to improve the forest management so as to attain sustainable forest development. The study is based on survey data obtained from the study area through semi-structured interviews conducted with 198 key informats. Social study methods have been used for data analysis and interpretation.
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Sätterman, Johan, Oscar Idman, and Oscar Lenhav. "Hollow Blocks in Tanzania : A Study Regarding the Domestic Market for Sustainable Concrete Block Innovations." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-19859.
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Abstract Purpose: The purpose of the study is to identify why the Tanzanian market for cement blocks have not adapted hollow blocks instead of solid ditto and, if possible, present recommendations for market activities. Design/methodology/approach: Implemented by action research methodology, this minor field study financed by Swedish International Development Cooperation Agency targets issues regarding the relatively poor housing standard in Tanzania through a business development perspective. Furthermore, the study covers what obstacles for new, more sustainable and price-efficient products are to identify in the Tanzanian market. Findings: An implementation of hollow blocks in the concrete block market surrounding Dar es Salaam would be beneficial from several aspects (e.g. economical, environmental, societal), but there are also factors that hinder such an implementation. The market’s consumers tend to not get the information about new techniques and innovations; hence to this lack of knowledge and awareness of alternatives, they stick to more traditional ways that they know more of. The consumers that do know of the new materials often disbeliefs the producers’ ability to make the quantity or quality demanded. Unawareness and distrust results in that few ask for new alternatives. The producers who put their main focus on supplying what the customers specifically asks for will therefore not start to produce the new alternatives, in this case hollow blocks. Thus, new innovations and the knowledge of the production of it do not spread easily. To implement new innovations some actor(s) to bare the risk is needed - pioneers that either commence producing the material themselves or, at least, encourage/provide incitements for producers and consumers to gain knowledge of them. The ones who have the possibility to carry risks in the concrete market surrounding Dar es Salaam are the large cement producers and the governmental institutions. They are also stakeholders who will benefit the most from taking the pioneer approach. Originality/value: The study offers insights into the Tanzanian market for cement blocks for building construction by focusing on adaption of a block innovation that can reduce the Co2 emissions due to less raw material use per block. Keywords: Sustainable Business Development, Innovation, Housing standard, Tanzania. Type of study: Bachelor Thesis in Enterprising and Business Development, Linnaeus University, Sweden.Minor Field Study
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Dauda, Masoud. "Renewable energy in rural areas : the best path to sustainable development? a case study in rural Tanzania." Thesis, University of Kent, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633524.
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Renewable energy innovations based on wind power, solar energy, geothermal energy, and biomass energy are currently seen as offering a potential alternative to rural energy supply problems in rural Tanzania. However, such initiatives meet with some setbacks since renewable energy projects in Tanzania still face several challenges. Technical, social and economic barriers have constrained a speedy transfer and adoption of renewable energy innovations in most parts of rural Tanzania. This thesis therefore explores the roles that could be played by community-based organisations in facilitating the transfer and adoption of renewable energy innovations in rural areas. Community-based organisations (such as cooperative societies) can play a key role in innovation because they have the capacity to pool, aggregate, and disseminate knowledge and information to all actors in an innovation system. Cooperative societies are often positioned in both service networks and supply chains that allow them to coordinate activities and create an enabling environment for innovation. Thus, acting as innovation brokers, these organisations can utilise the available resources and existing social networks to facilitate the adoption of renewable energy technologies in rural Tanzania. This study was conducted in Magu district and employed an innovation systems approach in interpreting the main findings. The innovation systems approach stresses the importance of interactions among actors involved in technology development. It describes innovation as resulting from complex interaction between actors and institutions. The approach has provided insights into understanding the factors that facilitate or impede the transfer and adoption of renewable energy innovations in the study area. Despite the government initiatives to promote renewable energy innovations in Mwanza region, the study findings suggest that only a small percentage of households in the study area have adopted solar PV systems and improved cooking stoves. The thesis contributes to the innovation systems literature in two important ways: firstly, it explores the role that could be played by innovation brokers (intermediaries) in the transfer and adoption of renewable energy innovations. Secondly, it also applies systems thinking in identifying barriers in the h'ansfer and adoption of renewable energy innovations, especially on 'a technology-specific innovation system'. Most importantly, systems thinking approach helps us to understand the connection between energy demands, poverty and sustainable development in rural Tanzania.
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Eisenman, Ana Athalia Plaut. "Sustainable streets and highways: an analysis of green roads rating systems." Thesis, Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/43702.
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As sustainability increasingly becomes a concern to society, it is in state transportation agencies' best interests to embrace and adopt initiatives that will both educate their employees and the communities they serve on how transportation systems and system operations can be viewed within such a context. One of the strategies some state departments of transportation (SDOTs) have adopted for providing a more sustainable approach to highway design is a "green streets and highways rating system." Adopting a strategy such as the one proposed in this thesis for the Georgia Department of Transportation will enable an agency to compare projects based on sustainability goals and outcomes. Such a rating system can provide several benefits to a state department of transportation. As a public relations tool, publishing the sustainability rating results of completed projects can promote an "environmentally friendly" image of the agency. In some cases, this could be used to garner increased support for an agency's program. Comparing the ratings of proposed projects during the early programming process may also help in the selection of more sustainably effective and efficient projects. Additionally, a project in the project planning phase could use the green rating criteria to identify those areas where changes in design could result in more environmentally sensitive designs. A green streets and highways rating tool is an important means of fostering an environmental ethic in a transportation agency, one that could become more important in years to come.
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Gunnarsson, Emilia, and Emelie Sörholm. "Sustainable Manangement of Scuba Diving Tourism : A Study of the Marine Reserves of Bongoyo and Mbudya, Tanzania." Thesis, Högskolan i Halmstad, Akademin för lärande, humaniora och samhälle, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-28821.
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With an increasing understanding for the impacts of scuba dive tourism on the marine environments and local communities world-wide, research has recently expanded to include the perspectives of ecology, socio-culture and economy. However, due to the common lack of a transdisciplinary view, the following research aims at fulfilling the gap by viewing the management of scuba dive tourism at the two marine reserves of Bongoyo and Mbudya, Tanzania, through a sustainable perspective. Thereby, the research examines the ecological state of the marine environment as perceived by the scuba divers, the operation of scuba diving, as well as how scuba dive tourism relates to the major possibilities and challenges of the marine reserves. Supported in nature-based tourism management and the theories of recreation specialization and recreational succession, questionnaires were handed out to divers and interviews were conducted with stakeholders of the marine reserves, including a scuba dive operator, conservation groups and a private interest. The results portrayed degradation of the coral reef, with scuba diving constituting a minor influence, in comparison to the greater challenges of destructive fishing methods and lack of regulations. Thereby, the research illustrates scuba diving as a positive contributor to the marine environment, raising awareness on the need for conservation within both the local and the scuba diving community. Finally, the research concludes with proposals of sustainable management strategies for the operation of scuba diving within the marine reserves.
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Schiehlé, Tristan, and Jonas Wallin. "The reporting on sustainability performance indicators : A thesis about the reporting of the Global Reporting Initiative’s sustainability Performance Indicators by the largest Swedish companies of the industrial sector." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-91004.
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More and more companies and organizations around the world are aiming towards a sustainable path for their businesses. Pressure from stakeholders and society pushes companies to report on their sustainability performance; however, companies are also seeing the opportunities which arise with these reports and especially large companies are embracing the sustainable path according to prior studies. With an increasing number of sustainability reports produced around the world, the need for measuring the performance indicators within these reports is increasing.With the expansion of sustainability reports among companies, the use of the Global Reporting Initiatives (GRI) Guidelines becomes a popular framework for companies to adopt. GRI is widely used around the world, as their comprehensive framework includes many performance indicators for companies to report on.It has also been proved that the use of sustainability reports and the number of indicators disclosed in these reports are depending on several criteria among which the size of the company, its sector of activity, and its nationality.As master students studying in Sweden, we considered it would be interesting to know more about the sustainability reporting inside the country we are studying in. Large-size companies tend to disclose use more sustainability reporting and to disclose more information. Some sectors as the industrial sector are in need of sustainability reporting. As no prior studies were found in our search for showing which GRI indicators companies of the industrial sector preferably report on, we decided to embrace the challenge and fill the research gap by conducting a research of large Swedish companies within the industrial sector.This thesis adopted a quantitative approach. We collected data from 30 large Swedish companies within the industrial sector. We also conducted five hypotheses for our analysis in order to make conclusions on our work, and our main findings show that among the Swedish large-size companies belonging to the industrial sector, the largest report more on sustainability using the GRI. Besides, among the large companies which disclose on the GRI the largest disclose on more indicators than the smallest. Finally, we succeeded in identifying indicators of the GRI which are largely and poorly disclosed by the Swedish large-size companies belonging to the industrial sector.
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Scheel, Ramona. "Sustainable Business through Voluntary Disclosures: Motivations for Adopting Reporting Guidance, Boundaries and Assurance." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2014. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-135873.
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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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Janse, van Rensburg Heidi. "Standards and indicators for sustainability in South African businesses." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/14334.
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Sustainability reporting is becoming increasingly important, and governments and stock exchanges of many countries require or strongly encourage businesses to provide some level of sustainability reporting. South Africa is one of few emerging market economies and the only country in Africa which show substantial sustainability reporting activities. In South Africa, sustainable development has been recognised at a constitutional and legislative level. Companies listed on the Johannesburg Stock Exchange (JSE) must integrate sustainability reporting with financial reporting, or explain why they are not complying. Establishing a suitable sustainability reporting framework should therefore be part of the strategic integration of sustainability with other aspects of organisational planning and decision-making. This study suggests such a framework of standards and indicators for sustainability reporting in South African businesses, and evaluates it in South African listed companies. Mixed methods research was used in two phases. In phase 1, a critical analysis of the literature produced a framework of standards and indicators to be used as a measure to evaluate sustainability reporting in South Africa. In phase 2, first hand, original data was collected by performing a quantitative content analysis of sustainability reports of 84 companies listed on the Johannesburg stock exchange with the aim to identify standards and indicators that are applied in the content of sustainability reports in South Africa. Quantitative content analysis involves analysing material and then classifying it into various coding units or themes found in the material - it is a systematic way of converting text to numerical variables for quantitative data analysis.
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Ashkan, Far Mino. "The Joint Forest Management of Ufiome Forest Reserve and Sustainable Development : A case study in Babati District, Tanzania." Thesis, Södertörns högskola, Institutionen för livsvetenskaper, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-9732.
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The objective of this Bachelor Thesis is to study the participatory forest management of Ufiome Forest Reserve in Babati, Tanzania. Further the aim is to determine whether the Joint Forest Management of Ufiome can be considered as a part of a sustainable development. The concept of Sustainable Development is discussed in relation to the forest management of Ufiome. Through the method of semi-structured interviews during a 3 week field study in Babati District, Tanzania, came the conclusion that the Joint Forest Management of Ufiome was considered successful in conserving the forest and the ecosystem of which it holds in an effective way. Benefits such as access to water and more fodder and fruits are brought up. However in relation to the concept of the three spheres of Sustainable Development, the ecologic, social and economic, the success was not as apparent. Development of a sustainable character needs to exist in all the spheres. Economically, little to no financial gain or stimulation was evident. Although the social status has gone up in general in the District and in the villages, the process is slow. People are starting to notice a change in the villages due to the forest management. With this in mind the Joint Forest Management of Ufiome, although successful, has its flaws and needs to further develop. Informants for this thesis consist of local villagers in the area of Ufiome forest and District Officials, the majority of which share hope and a strong belief that such conservation strategies as that of the Joint Forest Management of Ufiome is a clear step in the right direction for a sustainable future.
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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.
Full textAbstract:
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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Adams, Gregory Keith. "Relating facility performance indicators to organizational sustainability performance in public higher education facilities." Thesis, Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/33854.
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This research seeks to identify how an organization's facility management (FM) practices relate with the state of sustainability in the organization. A review of the literature leads to presentation of a model defining these relationships. The concepts of direct and indirect FM sustainability roles in organizational sustainability are presented. Accepted facility metrics found in the APPA Facilities Performance Indicator Survey are used as indicators of FM in University System of Georgia institutions and are tested for correlation with sustainability best practices scores generated in an assessment performed for this research. FM performance indicators representing the direct role of FM are not found to be correlated with organizational sustainability best practicesin USG higher education organizations.
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Ilskog, Elisabeth. "And Then They Lived Sustainably Ever After? : Experiences from Rural Electrification in Tanzania, Zambia and Kenya." Doctoral thesis, Stockholm : Teknik och hälsa, Technology and Health, Kungliga Tekniska högskolan, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-4804.
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Engvall, Tove. "Records roles in Corporate Sustainability Reporting : An explorative study of corporate sustainability reporting from an archives and information science perspective." Thesis, Mittuniversitetet, Institutionen för informationssystem och –teknologi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-36765.
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Calls for more responsible companies, have led to initiatives and legislations of sustainability reporting, in order to improve corporate transparency and accountability regarding companies economic, environmental and social impact. The aim of the research was to explore records roles in corporate sustainability reporting, which is discussed from an archives and information science perspective. Records are regarded as evidence of business activities and therefore crucial to accountability and decision-making processes. A sustainability report is a record, and records are also used to create a sustainability report. The thesis is based on a qualitative explorative methodology with interviews as data gathering technique. Interviews were carried out with four employees at three different companies who work with sustainability reporting, a sustainability consultant who works with sustainability reporting, and an auditor who assesses the companies´ annual and sustainability reports. The interviews have addressed records’ role in different aspects of sustainability reporting, exploring how sustainability reports are created, used and pluralized. As well as how the records, generated as an effect of the reporting process, are used, what impact they have on the business and efficiency of the process. The thesis also explore respondents´ perspectives on reliability and credibility of the reports in relation to records qualities. Results from the interviews have been analysed with the lens of Records Continuum Model and the ISO standard for records management, ISO 15489-1:2016. Results show that records are key assets that provide evidential information that enables different functions and benefits –both to companies that report and to stakeholders. Primary benefits of the reporting that have been emphasized are that it enables transparency and accountability, informed decision-making, management of risks, compliance with legislation, ability to demonstrate corporate responsibility and meeting sustainability goals, greater business efficiency, evidence-based analysis and development activities, formation of business culture and identity, and protection of corporate and collective memory about the corporates’ work regarding sustainability. Records are also valuable assets for governance and continuous improvements. It enables to monitor trends and assessment on how the company meets its targets. The thesis gives an increased understanding of records’ role in a socio-economic context. It also suggests some areas for further research and development in order for sustainability reporting to further support a sustainable development. One of the major tasks would be to make pluralization of sustainability-related records more efficient, in order to facilitate further utilization of the information. This may enhance corporate accountability and decision making based on sustainability criteria, and would make the work more efficient for companies. The global records governance environment can be improved further, in order to support global sustainable development. Important is also to raise awareness about the role of trustworthy records.
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Krasnikova, Daria. "Analýza současného stavu společenské odpovědnosti podniků v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-191491.
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Over time, enterprises are more often turning to socially responsible business. Companies are doing so by various reasons: management decision, market and state requirements, efforts to raise the image on the market etc. However, CSR covers a wide range of activities and allows many different options of implementation. This thesis contains the analysis of the specifics of CSR in the Czech Republic, detection of the most advanced and omitted spheres. To achieve the goal of the thesis a survey was carried between companies that operate in the Czech Republic and have experience with social responsibility. Evaluation of the results brings out some positive changes in fundamental areas of CSR. Also the survey discovered the shift to more realistic perception of benefits arising from the implementation of accountability and sustainability in business activities.
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Dimitrov, Dara K. "The Creation of Sustainable Development: What it means to CFOs in New Zealand." The University of Waikato, 2009. http://adt.waikato.ac.nz/public/adt-uow20090304.163356/index.html.
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Ghauri, Mohammed Rameez. "How to Go Green as aTelecommunication Companyin a Global Market." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-198954.
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The issue of sustainability has gained significance in the past two decades or so particularly inthe business sector throughout the globe. Companies from various industries have inculcatedaspects of sustainability in their portfolios due to reasons ranging from stakeholder demandsto industry competition and profit. In fact, with the issues of climate change and resourcedepletion now gaining global political and economic significance; not going ‘green’ is not anoption for companies anymore.This paper sheds light on the ways that companies are becoming more environmental friendlyand benefitting from this process. All aspects of the business process ranging fromprocurement of materials to waste management and recycling have been viewed from asustainability perspective. This also includes the manner in which firms practice ‘greenmarketing’ for their environmental friendly practices and products. Since this paper will actas a guiding strategy for a company ‘Ascom’, the industry under focus is thetelecommunications industry. More specifically, the activities of three of Ascom’s majorcompetitors namely Siemens, Alcatel and Cisco have been thoroughly reviewed to providebenchmarks for Ascom. Coupled with the current theories and frameworks on the issue ofsustainability in business, the benchmarks set by these competitors will be used torecommend Ascom on how they can become more ‘green’.
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Saňková, Veronika. "CSR v praxi českých firem - komparace sdělení českých a zahraničních firem." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-16489.
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This diploma thesis describes the situation of CSR in the Czech Republic, by investigating CSR statements addressed to the stakeholders of the Czech firms on their websites, and comparing them to the results of a world investigation. The theoretical part involves a definition of CSR, its history and wider context of sustainable development. It also describes the grounds of stakeholder theory and stakeholder relationship management. The practical part begins with a description of the world investigation of CSR statements, and continues with other investigations about the importance of stakeholders for the firms which were conducted in the West, and in the Middle and Eastern Europe. Researches in the Czech Republic follow. Finally, the results of this diploma thesis are introduced -- the groups of stakeholders to which Czech firms address their statements and categories of these statements. As a conclusion, recommendations for the Czech firms are formulated
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Tang, Pui-sze Suzuya, and 鄧貝詩. "A comparative study on the environmental reporting of the public sectors in Hong Kong and Japan." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B38210769.
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Shelley, Alexander R. "Gauging Corporate Governance for Sustainability : Public-Private Partnership in Accounting for Sustainable Development." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-203648.
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Corporate finance reporting is based in rigorous, rules-based frameworks yet environmental and social reporting does not seem to have these normalised tools. The sustainable development of the business movement, in terms of increased environmental and social responsibility, will remain marginal as long as policy decisions maintain their direction towards old models of corporate governance that are not based on the key principles of the triple-bottom line, CSR and accountability. This thesis attempts to gauge to what extent Public-Private Partnership performs a transparent and independent source and appraisal of the standards of Governance for Sustainability for selected firms. This investigation is delimited to an Environmental Social Governance metric analysis and comparison of non-financial corporate data disclosure in sustainability reports from the mining and metals industry in the Nordic countries. It has been inferred from the analysis that an extrapolation can be made based on the financial predictions and trend prospecting of LKAB, Boliden Group, Lundin Mining Corporation, and the Swedish Association of Mines, Mineral and Metal Producers for the future growth of both the Nordic mining sector and sustainability reporting. As a result, ‘best-practice’ in reporting procedures could be exported to where demand is highest from pioneering firms with the ‘first-mover’ advantage, to SME’s and other interested firm’s outside of the Nordic countries. It has been identified that using the Global Reporting Initiative reporting framework enhances partnerships in businesses that adopt and use its index to the extent where it becomes integrated into their management chains and business strategies. The more comprehensively a firm discloses its non-financial performances with relation to the GRI framework, the more integrated reports appear to become. The standardisation of the accurate reporting and disclosure used from the GRI G3.1 varies greatly just between three firms in the same sector and region.
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De, Munari Daniele. "Hydrological study and Water distribution re-evalution in a rural village of the Kilimanjaro Region (Tanzania)." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2017.
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A multidisciplinary approach has been developed including topographic, hydrological, hydraulical and agronomical knowledge in order to re-evaluate in an efficient and sustainable way the water management in small communities that aim to self-sufficiency.
The approach has been applied to the benefit of a local community in Ngare Nairobi, a village of the Kilimanjaro region.
The water supply for civil and agricultural purposes is still an issue in the village together with malnutrition, child mortality and lack of proper medical assistance. For this reason the Apostolic Life Community Of Priests in the Opus Spiritus Sancti (ALCP/OSS) set up a farm with a medical dispensary and a kinder garden.
The approach creates a set of low cost methodologies putting together field surveys and open source software elaborations. The surveys performed doesn’t need very specialized assistance facing the problem of lack of technical support in this rural areas.
The purposes are aligned with the targets of the 2030 Sustainable Development Goals granting drinkable water avoiding wastes, providing solution that can be adapted to similar situations, sensitizing others local communities.
The elaboration deals with Ngare Nairobi river watershed identification and evaluation leading to an average monthly discharge. The framework is abdes on open source GIS and Digital elaboration software as Q-Gis, Google earth pro and Whitebox.
The investigation section is then used to design a re-evaluation of the correct usage of a precious resource as water is. The water demand model has been implemented into a water distribution system model using Epanet to allows the study of the hydraulic behaviours of the current and re-designed water distribution network. Also, the re-design phase brings to a differentiate the water quality in relationship of the use inside the buildings, with the purpose to save the best quality water and supporting the agricultural farming during dry seasons.
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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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Lidberg, Maria. "New Sustainable Tourism in theory and practice : The use of sustainability guidelines for a tourism venture in Tanzania." Thesis, Södertörn University College, School of Life Sciences, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1134.
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The overall aim of this qualitative study is to investigate the area of new sustainable tourism in theory and practice. The theoretical part, which consisted of a literature study, was made to help find the essence of new sustainable tourism. To bring out tourisms impact on society and environment in practice, a case study was made during an excursion with Södertörn University College to Babati in Tanzania. Semi structured interviews were held with people in Babati. The excursion is being evaluated according to WTO’s sustainable tourism development guidelines and management practices, and finally, these guidelines are analysed. The result of the literature study showed that there is no absolute true core in new sustainable tourism. It is a highly subjective judgment if a tourism venture is sustainable or not, depending on personal values, ideology and personal interests. There is features commonly associated and used in new sustainable tourism, like the sustainability of the three pillars of sustainable development, and the focus on the local, educational and conservational effects, but the essence is subjective. The evaluation of the excursion showed that it is by two third a sustainable tourism venture. It is the economic part that fails, since the guidelines put much focus on stable employments and frequency; ingredients that the excursion lacks. The analysis of the WTO guidelines resulted in confusion. They could be both very useful, but also very poor, according to how they were interpreted and used. The results highly depend on the user. Positive is that the guidelines address all pillars of sustainable development equal, and that the interaction between host and guest gets highlighted. Shortages are that the guidelines lack a gender perspective, a historical and political sensibility, a place specific flexibility and a perspective of inter- and intra-generational equity.
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Nahashon, Michael. "Conservation of Wild-harvested MedicinalPlant Species in Tanzania : Chain and consequence of commercial trade on medicinal plant species." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-198222.
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Tanzania is endowed with more than 10,000 plant species, of which 1,100 are endemic. The coastal regions host most endemic species, due to its wide range of productive ecological conditions. Over 25 % of all species are used as wild-harvested medicinal plants. About 60% of the Tanzanian population in both rural and urban areas depends on traditional medicine and herbs as their primary health care, and as a means of generating income. This is due to high costs and unavailability of the universal healthcare, which was abolished in 1993. The aim of the thesis is to make a structured and a quantitative investigation to identify traded medicinal plants traded in markets of Dar es Salaam in Tanzania with a purpose to understand the chain and consequences of commercial trade on wild-harvested medicinal plants. A quantitative market research using free list surveys was used in combination with individually repeated in-depth structured and semi-structured interviews. Furthermore, Conservation Assessment and Planning Management method was used to prioritise species that are in need of conservation due to commercial trade. The results show that the chain of commercial trade of medicinal plant species begins in the forest and is then distributed to different stakeholders, such as harvesters, vendors, Traditional Healing Practitioners, consumers and exporters. The research also shows that the large urban and international demand of medicinal plant species supplied by the vendors and exporters is the major threat, specifically to destructively harvested species such as Cassia abbreviata, Zanthoxylum usambarense, Zanthoxylum chalybeum, Myrsine africana, Milicia excelsa and Prunus Africana. These medicinal plants species are up-rooted and/or ring-barked and are therefore in need of conservation. This calls for several conservation guidelines such as policy and regulations, Traditional Ecological Knowledge, education and planting of the medicinal plant species in their natural forests as well as collecting samples of medicinal plant species in a herbarium. Policies can be implemented to conserve these species, for instance only allowing registered practitioners to harvest the medicinal plant species to a level that will sustainably balance the quantity of medicinal plant species in the forest and its supply. In conclusion, an important policy regulation could be an export tax on internationally-traded wild-harvested medicinal that is levied on the purchasing international pharmaceutical companies, which would then be used to fund the conservation of the medicinal plant species to retain a sustainable wild stock. More investigation on the actual population sizes of these plant species is needed in order to secure their existence and contribute to sustainable development both socially and environmentally
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Bullock, Stephen. "Project proposal for Anglo Platinum to make a meaningful switch to G3 sustainable development reporting : a logical framework analysis." Thesis, Stellenbosch : University of Stellenbosch, 2009. http://hdl.handle.net/10019.1/3366.
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Thesis (MPhil (Public Management and Planning))--University of Stellenbosch, 2009.This project proposal has as its topic a communications and change management project within Anglo Platinum, called the G3 Project. It is being submitted as an integrated assignment for the MPhil programme on sustainable development in the Department of Public Management and Planning at Stellenbosch University and is also intended for consideration by the executive management of Anglo Platinum. The G3 Project proposal document has been drafted based on the logical framework analysis (LFA) approach and format envisaged by Örtengren (2004). LFA is a widely accepted methodology for setting out project proposals. It provides a basis for identifying a problem in society, and for analysing its causes and effects. This then provides a basis upon which to identify actions that will address the causes of the problem. This project proposal covers each of the nine stages of the LFA guidelines, as follows: context analysis; stakeholder analysis; problem analysis; objectives analysis; plan of activities; resource planning; indicators; risk analysis; and assumptions. The focal problem of the analysis is that corporate sustainable development reporting has become mostly a bureaucratic, “tick-box process” under Global Reporting Initiative (GRI) 2002 guidelines. As Confino (2008) has alerted us, “There is a risk that sustainability reporting will not inspire deep change, but could become a dry bureaucratic diversion.” Therefore, the overall objective of the project is to ensure that corporations use their sustainable development reports to make ambitious commitments to sustainability, as a means of addressing global sustainability challenges. Its purpose is to ensure that Anglo Platinum’s sustainability reporting, compiled using the GRI G3 guidelines, is used as a vehicle for the company to make ambitious commitments to addressing the material societal sustainability issues over which it has control; and results in fundamental changes in the company’s business processes. The outputs of the G3 Project, which are designed to meet the project’s purpose, include compiling the 2008 Anglo Platinum sustainable development report in line with the requirements to meet the GRI’s G3 B+ self-declaration level;1 setting ambitious, sustainability-related targets and developing management plans to address Anglo Platinum’s material sustainability issues; and ensuring that the 2009 Anglo Platinum sustainable development report is structured and in line with GRI’s A+ requirements. For these outputs to be achieved, a budget of R8 million will need to be made available for the G3 Project over the next three years. Questions may be raised about what the business case is for doing such a project. However, according to a recent Globescan/SustainAbility survey of corporations, academics, NGOs and sustainable development experts, the reason why it is important for companies in general to address those social sustainability challenges over which they have control is that they are believed to be key players, more so than governments and non-governmental organisations (NGOs), in providing leadership on sustainable development over the next ten years. This was reiterated by Hart (2005), who states that corporations are the only entities in the world today with the technology, capacity and global reach required to lead us towards a sustainable world. This project proposal is directed at the executive management of Anglo Platinum, for its consideration in deciding the future path of sustainable development reporting -- and of sustainability itself -- within the company.
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Olofsson, Linnea. "Integrating the UN Sustainable Development Goals in Sustainability Reporting : A Discourse Analysis on Value Creation in the Apparel Industry." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-363378.
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In September 2015, the world leaders gathered to endorse 17 Sustainable Development Goals (SDG), demonstrating a paradigm shift for people and the planet build on shared values, principles, and priorities for a common destiny. In the process of consolidating the Sustainable Development Goals (SDGs) consultations with business representatives raised two issues related to the potential success of the goals. The first issue was to better measure and value true performance of business preconditioned by identifying the most significant impact areas. The second issue was concerned with integration of sustainability into core business strategies. Both issues lead back to the proclaimed paradigm shift built on shared values for a sustainable future as demonstrated by the SDGs and demonstrate challenges with implementation of the SDGs. Although comprehensive frameworks to help business integrate the goals have been developed, the complexity and sheer volume of the various targets and indicators hinder many companies from reporting on their performance and contributions. The textile and apparel industry, while endowed with enormous potential related to development of countries has drawn increased attention to its negative impacts along the value chain. The industry is also one of the first to integrate the SDG into their sustainability reports. However, critics point to the fact that simply linking sustainability activities to the SDGs is not enough and cherry-picking the goals that have the easiest business case will be insufficient. Thus, to address this potential discrepancy between communication and action, the aim of this study has been to investigate the perceived value of SDGs integration in sustainability reporting within the apparel industry. Through a critical discourse analysis, the study has reviewed six sustainability report by two Swedish apparel companies, Lindex and Filippa K, from 2015 to 2017. conceptual framework has been developed according to the SDG compass including two variables; communicated motives for SDG integration and methods to measure and report on goal fulfilment. The findings show that both companies are using the SDGs as a communicative tool to point to the conceptual motives which drives the sustainability work. Discursive strategies to frame the companies’ sustainability methods are made by utilizing the concept of “circularity”. The level of SDG integration differs between the companies. Lindex show discursive developments between 2015 to 2015 reflecting extended responsibility with correspondence between communication and action. While Filippa K does not show the same level of discursive maturity in terms of motive, the methods to address the sustainability issues related to circular fashion has accelerated significantly over the years comparatively to Lindex. The lack of communicated methods to address social issues is however evident. The findings further show that there is a correspondence between level of SDG integration and SDG contribution. This study corroborates with previous research arguing that the business world is more complex than something that can be assessed in a black and white dichotomy of hypocrisy versus sincerity and needs a much more sophisticated approach to the gap between promise and performance and that the SDGs have a transformative potential. It also provides insights on how the application of the SDGs can be seen through a spectrum between weak and strong sustainability depending on the maturity of a company’s sustainability management.
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Masele, Juma James [Verfasser]. "Adoption of Green E-Business Applications for Sustainable Tourism Development in Developing Countries : The Case of Tanzania / Juma James Masele." Aachen : Shaker, 2014. http://d-nb.info/1049382897/34.
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Bosire, Samuel Mobisa. "A sustainability reporting framework for South African Higher Education Institutions." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1016126.
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Sustainability has gained prominence globally among nations, regions and organisations as a result of factors such as the effects of climate change on the environment, diminishing natural resources and rising population growth with their concomitant impact on economies and social systems. South Africa is a signatory to the United Nations Global Compact (UNGC) that promotes international principles and best practices on sustainable development. Sustainability Reporting is one such best practice. Sustainability Reporting is imperative for good governance and organisations are now expected to support sustainability issues, risks and performance in a balanced and reasonable way. The United Nations and other global bodies have been in the vanguard in promoting guidelines for sustainability reporting with the Global Reporting Initiative (GRI) being the most Prominent Sustainability reporting guideline. The South African Higher Education Institutions generate a number of reports in the course of any given academic year. As has been the case in the global corporate world, failures in governance in some South African universities point to weaknesses in their governance, especially when it comes to oversight of the operations of institutions. Considering this, it is important to critically examine strategic planning processes to understand the aspects that are important for the survival of Higher Education Institutions (HEIs) and therefore they should be regularly and closely monitored. The study begins by exploring literature relating to strategic planning, governance, sustainability reporting practices and Business Intelligence (BI) technologies in Higher Education. The primary objective of the investigation is to propose a sustainability reporting framework for Higher Education Institutions in South Africa. It is argued that with the aid of appropriate BI tools, the proposed Sustainability Reporting framework would be useful in tracking progress in the implementation of strategic plans and at the same time strengthen governance in institutions. The study identified elements of Sustainability Reporting that are important for strategic planning. To develop the proposed framework, an empirical investigation was undertaken. Four online questionnaires were completed and returned by 108 participants comprising of Registrars and Information Managers at 23 South African Higher Education Institutions as well as to Information Managers in selected International Higher Education Institutions and Managers at the Nelson Mandela Metropolitan University (NMMU). The online questionnaires were developed to elicit information to include in the proposed framework. To analyse results, both descriptive and inferential statistics such as Analysis of Variance (ANOVA) were used. Results from the surveys revealed that Higher Education Institutions globally and in South Africa are grappling with the same issues. When it comes to Sustainability Reporting, factors such as information culture and Business Intelligence maturity levels were not found to be very different among the various institutions. In the case study at NMMU, correlational analysis confirmed that variables such as Management buying and the availability of BI reports were positively related to effective strategic planning and vice versa. Similarly, a strong correlation was observed between reporting guidelines and strategic planning. Moreover, the study highlighted the critical role of management and leadership in a university in creating an environment that supports Sustainability Reporting. In conclusion, it was recommended that efforts should be directed at creating awareness and at training staff on aspects that promote sustainability. It is incumbent upon the institution to take advantage of and promote technological tools and techniques to enable the easy flow of data and information in understandable and usable formats to all its stakeholders. Finally, a Framework for Sustainability Reporting for Higher Education Institutions (FSRHEI) and guidelines for implementing Sustainability Reports are proposed.
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Dahlqvist, Nike, and Samuel Larsson. "Off-Grid Solar Energy and Its Impacts on Rural Livelihoods : A Case Study on Tanzania." Thesis, Linnéuniversitetet, Institutionen för samhällsstudier (SS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-80585.
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Energy poverty and lack of access to electricity is a global problem which is recognised in the sustainable development goal 7. Today 1.2 billion people live without access to electricity and most of them are situated in Sub-Saharan Africa where biomass still constitutes the main source of energy. Rural areas are unproportionally affected by this throughout SSA since grid-extension has been slow and most rural dwellers are not connected to any form of electricity grid. Extending the grid to more isolated rural areas may however be economically and politically infeasible which is why off-grid solutions is an attractive solution to close the energy poverty gap. Off-grid solar energy has during recent years been increasingly promoted as viable solution to provide clean, affordable and accessible energy to rural households in SSA. While there is extensive research available on the economic feasibility and socioeconomic impacts of off-grid solar energy, there has been limited research with explicit focus on how livelihoods of rural households in SSA have been impacted from a sustainable livelihood perspective. This case study on Tanzania argues that the sustainable livelihoods perspective is crucial in getting a holistic understanding of how off-grid solar energy has impacted rural households in SSA. Through qualitative interviews with a number of households, businesses and social services in three rural villages located in the Tanga region, this study found that off-grid solar energy overall seemed to have a positive impact on the communities and the livelihoods of individual households. However, some concerns are also raised with the sustainability of off-grid solar energy. While it has great recognised potential and direct impact, some key challenges were identified as issue of energy security for the household and concerns of economic feasibility in the solar energy sector.
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Gaál, Bettina. "Implementation of Sutainability Reporting in the EU - A Comparative Case Study." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388677.
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The European Union has since the 1970s shifted their focus towards environmental policies and today they aim at the adequate implementation of environmental sustainability initiatives across all member states. The process of the implementation of sustainability reporting and corporate social responsibility (CSR) and the achievement of the SDGs require a multilevel governance paradigm-shift, provides a framework for all involved parties to act and perform accordingly. The Directive 2014/95/EU on non-financial and diversity reporting is an incentive to achieve higher environmental, social and economic sustainability and transparency amongst European corporations. However, deriving from the nature of a directive, it does not offer a clear guideline to follow nor actual legislative guidance. Even though directives are mandatory to be implemented in national legislation, the way and form of it may vary to a great extent due to the fact that it is sufficient for the EU if the directive is translated into the countries’ law. This, however, results in different levels of efficiency and performance in different countries.This research contributes to the understanding of the implementation of environmental EU directives with the goal of achieving sustainable development within the EU member states. Throughout a multilevel governance and deductive approach, the comparative case study highlights the differences and identifies leverage points for policy makers and future research to develop common best practices for such purposes.In order to answer the research question Why do countries perform in significantly different ways within the field of sustainability, given they are all following the same directives issued by the EU?, the comparison of the two selected countries, Hungary and Sweden was conducted through two sub-questions, which aimed at identifying the differences and similarities in their governance framework to reach the SDGs and legislation following the Directive 2014/94/EU. In conclusion, clear differences can be identified between the countries’ political commitment, integrational and holistic approach of sustainability into policy-making and; and the “extra mile” and commitment that Sweden manifested to improving the sustainability and transparency level of corporations in applying stricter measures in national legislation following the Directive 2014/95/EU and handling sustainability as a concept as a crucial, essential and integrated part of life.
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Haider, Riyaz. "Global cotton crisis and sustainable development : case study: opportunities and limits for conversion from conventional to organic cotton production in Tanzania /." Augsburg : [Inst. für Geographie, Lehrstuhl für Sozial- und Wirtschaftsgeographie], 2005. http://www.gbv.de/dms/zbw/497628198.pdf.
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