Rozprawy doktorskie: „Tripped Line”

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

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

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

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Benkert, Michael. "Architect as Developer: A Model for Triple Top Line Development." University of Cincinnati / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1275664157.

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Vuillemey, Benjamin. "Maîtrise de la dynamique de la ligne triple pendant le séchage, vers des matériaux structurés à effet lotus." Thesis, Université Grenoble Alpes (ComUE), 2016. http://www.theses.fr/2016GREAI097/document.

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Le séchage d’une solution chargée en particules est la solution la plus simple pour couvrir uniformément la surface d’un matériau. Le choix de la solution et ses propriétés physico-chimiques dictent alors le comportement du film obtenu. Le matériau peut ainsi être rendu hydrophobe en appliquant un tapis de molécules qui n’ont aucune affinité avec l’eau. Un moyen d’améliorer encore cette hydrophobie est de modeler la surface pour incorporer une certaine rugosité dans le revêtement. Cette stratégie est adoptée par plusieurs végétaux, dont le plus célèbre est le lotus.L’évaporation de suspensions apparait comme la méthode la plus simple pour parvenir à la structuration de la surface des matériaux. L’exemple le plus éloquent est celui de la goutte de café, où les particules viennent préférentiellement s’agglomérer sur son périmètre, portées par les différents flux résultant du mécanisme de séchage. Cependant, ce procédé d’auto-assemblage des particules sur la ligne triple air-liquide-substrat au cours du séchage, est difficile à appréhender. Ce constat est lié à la synergie entre la rhéologie des suspensions, leur physico-chimie et les aspects de tension inter faciale, qui s’opère au cours du procédé d’évaporation.Le travail proposé ici vise à comprendre et à maitriser le déplacement de la ligne triple pour accroitre le potentiel de cette méthode d’élaboration de revêtements. Nous proposons une méthode qui permet d’agir sur cette ligne triple. A la sortie de notre dispositif, le liquide est soumis à une évaporation libre, si bien que la ligne de contact adopte un mouvement périodique, apparenté à une respiration. Ce phénomène, peut être contrôlé en amplitude et en fréquence. Par la combinaison de paramètres mécaniques propres au procédé et d’autres intrinsèque au fluide, l’expérimentateur est capable de gouverner ce mouvement, ainsi que le profil du ménisque formé.La connaissance des moyens d’actions sur la respiration de la ligne triple est ensuite utilisée pour produire des surfaces périodiques. Ces dernières sont issues du séchage de latex de polymère. Le comportement cyclique de la ligne triple, combiné avec un déplacement contrôlé du substrat, permet de créer des zones préférentielles de dépôt. Les surfaces obtenues présentent un réseau de lignes successives, dont la longueur d’onde se rapporte aux paramètres du procédé Solvent evaporation appears as an easy way to deposit a periodic film on any surface. Its resulting structure is directly linked to the particles contained on the suspension and its behaviour with its solid and liquid environment during drying step. The coffee ring effect is the most eloquent example, which is characterized by a preferential agglomeration of the particle in the drop periphery. Such process is difficult to assess: handling the air-liquid-substrate interface movement is a basic need to increase the technical power of that coating method.To investigate the contact line motion during drying, we focus on the meniscus, which comes from a liquid flow between a sealed container and a substrate. Observations of liquid flowing out such disposal show a cyclic movement. Such phenomenon can be compared to a breathing of the contact line. The present work is firstly dedicated to the characterization of that periodic movement. These learnings are then applied to polymer latexes to produce periodic films.Our characterization method is based on meniscus observation and force balance recording. The observed breathing can be tuned in frequency and amplitude, by acting both on physical properties of the solvents, and geometrical settings of the device. Surface tension play a key role in the movement, by acting on the meniscus shape. Geometrical settings appears to affect the evaporation process. On a global scale, the rate is constant but the disposal gap is directly linked to the cycle frequency.Eventually, our disposal is used to coat smooth surface with polymer latexes. The self-organization of particles during the drying process is tried to be controlled by the periodic motion of the contact line. The roughness of the obtained textured coating is expected to be tuned by a combined choice of disposal settings and specific solutions properties

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

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

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

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

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

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

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Offer, Frank Stanley. "Full participation in education and training to age 18 in England : perspectives from policy and life-worlds of young people." Thesis, Brunel University, 2013. http://bura.brunel.ac.uk/handle/2438/7645.

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This thesis draws on the voices of the young people who will be affected by the government’s proposal to increase the age of participation in education and training to 18 by 2015, voices which are otherwise overlooked in policy formulation and much research. The young people most affected are those who currently do not participate in education or training after the age of 16. The thesis takes a phenomenological approach, building understanding from the young people’s perspectives of their life-worlds and their reasons for not participating and exploring their response to their particular circumstances as perceived by them. The thesis explores their understanding through focus groups held in one local authority in South East England, comprising urban and rural settings. The thesis highlights factors that impede young people’s participation from their own perspectives, which fall into three categories: physical factors; social factors; and emotional factors. Nationally, the government has confirmed its commitment to raising the participation age by 2015, yet many of the government’s policies are exacerbating the challenges that young people face. This study concludes that the barriers highlighted by young people in relation to physical factors; social factors; and emotional factors are neglected in the current policy drive to full participation to age 18 and this needs urgent attention if the policy is to succeed. The thesis proposes a model which is offered for future policy and practice development to give greater weight to the perspectives of young people in relation to participation as expressed in this research. There is a risk if their concerns are not addressed that young people who have experienced a failure by the system and associated damaged self esteem, are now further pathologised, and potentially criminalised, for failing to fulfil their duty to participate. Yet, a more holistic approach that addresses the broader issues highlighted by this research, could realise pathways into further education and training that redress some of the previous negative experience and restore their confidence for the future.

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

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

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

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Karamchandani, Sushil Kumar. "The Relationship between Triple Bottom Line Leverage and Branding of Sport Events." Thesis, Griffith University, 2011. http://hdl.handle.net/10072/367221.

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The focus of this study is on the relationship between triple bottom line leverage and the branding of sport events, which has been explored from an internal stakeholder perspective. Despite the fact that sport events have been known to have significant impacts on a host destination‘s economy, society and environment, the majority of research in this area has had an ex post rather than ex ante focus. That is, many researchers have evaluated economic, social, and/or environmental impacts of sport events on host communities, rather than investigating how stakeholders can strategically plan to maximise the positive, and minimise the negative, outcomes from sport event hosting. Thus, moving on from this impact-oriented focus of the sport event literature, there is growing interest in the strategic leveraging of sport events. Leverage in this context refers to the activities that need to be undertaken around an event itself in order to maximise the benefits from hosting that event. Although authors have conceptually investigated the potential for triple bottom line (economic, social, and environmental) leverage in sport events (cf. Hede, 2008; O‘Brien & Chalip, 2008), there is a lack of empirical research in this area. The utility of sport subcultures in order to facilitate triple bottom line leverage has also been discussed. Research on sport event leverage has highlighted the significant role subcultures can play in enhancing economic (Green & Chalip, 1998), social (O‘Brien & Chalip, 2008) and environmental outcomes (Trendafilova & Chalip, 2007). What is less understood is how certain values, such as those relating to social/environmental concerns can be incorporated into sport subcultures. This question led to further investigation of event branding, as the role of subcultures has also been discussed from a branding perspective (Schouten & McAlexander, 1995). Similar to research on sport event leverage, however, the literature on event branding is also limited, with Parent and Séguin (2008) being among the first to propose a model that demonstrates how an event‘s brand may be developed. Thesis (PhD Doctorate) Doctor of Philosophy (PhD) Griffith Business School Griffith Business School Full Text

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

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

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

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

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

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

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Bergqvist, Moa, and Charlotte Lindgren. "Environmental, social or economic sustainability: - what motivates companies to offset their emissions?" Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-92327.

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Did you know that in 2008 the largest publicly listed companies in the world caused environmental damage for a total estimated cost of $2.15 trillion, accounting for 35% of total global environmental costs caused by human activity? Or did you know that three million people die every year because of outdoor pollution made by vehicles and factories? Most companies have some sort of environmental policy that aims to reduce waste and pollution, but there are few that aim to become a climate neutral business. Our study has the intention to find out why some companies are willing to do something extra for the environment by voluntary compensate for their emissions through carbon offsets. Previous research has shown that there is a lack of understanding regarding the motivations to reduce emissions and that there is a need for studies to find out motivations for why companies buy voluntary carbon offsets, which leads us to our problem definition: What motivates companies to buy voluntary emission offsets? We developed four sub-purposes that helped us in our journey towards an answer to our research question. These were: identify incentives for emission offsetting, important aspects when evaluating which projects to support, if and how companies are communicating their offsetting activities and whether the possibility of buying emission offsets reduce incentives for companies to decrease their own emissions. Our degree project is written on commission for Respect Climate, a sustainability consultancy that operates in the area of Scandinavia. They help their customers to reduce their emissions, make climate calculations and offset emissions. Our aim with our conclusions of our degree project is to help Respect Climate to market their services to potential customers. As our degree project focuses on underlying motivations behind their customers’ behavior, we have chosen to do a qualitative study. First we implemented two interviews with employees at Respect Climate, which acted as a foundation to our interviews with four of their business customers. Further, we chose to collect communication data from their customers’ annual reports and websites in order to get a third dimension to our study. Our conclusions have shown that the primary motivation for engaging in emission offsetting is doing something good for the environment, but other incentives within the social and economic aspects of the Triple Bottom Line are expressed as well.

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

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

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Lee, Haehoon. "Development of triple liner system for waste containment facilities." 京都大学 (Kyoto University), 2005. http://hdl.handle.net/2433/144619.

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Kyoto University (京都大学) 0048 新制・課程博士 博士(地球環境学) 甲第11910号 地環博第7号 新制||地環||2(附属図書館) 23690 UT51-2005-N744 京都大学大学院地球環境学舎地球環境学専攻 (主査)教授嘉門雅史, 教授松井三郎, 助教授勝見武 学位規則第4条第1項該当

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

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

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

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

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

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

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

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

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Hallman, T. "Economics in transition: the “triple-bottom line” of financial, social benefit, and environmental benefits." Thesis, Видавництво СумДУ, 2009. http://essuir.sumdu.edu.ua/handle/123456789/13451.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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Preuss, Amanda J. "Sarah Sze's "Triple Point": Modeling a Phenomenological Experience of Contemporary Life." Scholar Commons, 2015. https://scholarcommons.usf.edu/etd/5556.

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In 2013, the 55th Venice Biennale, the world's oldest bi-annual international contemporary art exhibition, opened under the title The Encyclopedic Palace, organized by Italian curator Massimiliano Gioni. The international exhibition section is always flanked by an amalgamation of distinct national spaces, a dual exhibition model that has been the hallmark of the Biennale since 1998. In 2013, the United States pavilion was devoted to American artist Sarah Sze's work Triple Point and her signature arrangement of everyday objects and materials, such as Q-tips, water bottles, painter's tape, and desk lamps. The title of Sze's multi-room installation, culled from earlier works as well as created from new materials, refers to the thermodynamic equilibrium of any given substance--specifically, a "triple point" is the temperature and pressure at which a substance is solid, liquid and gas at the same time. The quasi-scientific installations provide constantly shifting viewpoints as the viewer circumnavigates the interconnected spaces of the U.S. pavilion, moving amid, around, and through the work, but also focusing on different individual objects before pulling back to catch glimpses of the work as a whole. In this thesis, I apply a phenomenological analysis to Triple Point in order to make sense of its scientific references in conjunction with its complex form. I view Triple Point as a culmination of the ideas that Sze has sustained and explored over the course of her career--such as the investigation of everyday objects in relation to site, space, and viewer--that situates the viewer in an experience caught between empirical order and individual perception. To examine Triple Point using the idea of "embodied perception," I formally analyze the work in relation to its scientific meanings as suggested by its titles of individual works--Gleaner, Planetarium, Eclipse, Scale, Orrery, Pendulum, Observatory, and Compass. I then trace the discourse surrounding phenomenology and the rise of installation art through the writings of art historians Michael Fried, Rosalind Krauss, and Claire Bishop, before finally situating French philosopher Maurice Merleau-Ponty's phenomenology as an apt theory for analyzing this work. In embracing both the scientific objectivity implied by Sze's installations without sacrificing the import of physical perception, I contend that Triple Point invites the viewer to look at--but also beyond--the array of familiar objects, emphasizing a shifting sense of the work that is never exhaustively fixed. Thus, Triple Point does not expose the classic dichotomies between art and science, natural and manufactured, image and object, but instead opens up the moment of their confluence--the paradoxical achievement of an embodied perception as described by Merleau-Ponty. Understood phenomenologically, Triple Point invites viewers to get caught-up in the dynamic experience of "between-ness" invoked by the installation's title and to engage with their everyday experiences of contemporary life in a new way.

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

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

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

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

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

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

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Zhou, Yijian. "Effects of grain boundary and triple line structures on carbide precipitation in type 304L stainless steel." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape4/PQDD_0019/MQ54131.pdf.

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

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

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

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

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Zachrisson, Hanna, and Sara Shahir. "CSR in SMEs inside the fashion industry : opportunities and difficulties." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10832.

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This thesis is a research about how Corporate Social Responsibility (CSR) can be integrated within Small to medium sized enterprises (SME) inside the fashion industry. It examines the drivers for fashion companies to take social and environmental responsibility and what difficulties and opportunities that they might face in their work towards a more sustainable supply chain. There is no doubt about that the fashion industry needs to re-think their strategies in order to be ethical and environmentally friendly, however focus usually lies on the large chains and their impact. In this report, focus lies on fashion companies that belongs to the category “SME”. SME plays a significant role to the economy and have a great impact on the society yet there is little research and empirical findings on how SME can contribute in a profitable way to a sustainable future. A literature review was made to find the current status of how small companies work with CSR together with relevant theories on how to apply it in reality. Three companies chose to participate in an interview in order to get empirical findings and to connect the literature review with reality. The main barrier for SMEs within the fashion industry to involve in CSR is the financial aspect however there is many advantages such as improved stakeholder relationships as well as improved brand reputation that will generate profit in the long run. This study tries to motivate fashion companies to engage in CSR in order to build a stable business.

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

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

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

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

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

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

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

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

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

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

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Goodman, Andrew. "Evaluating sustainable supply chain management : Using the Triple Top Line to evaluate sustainability in the textile industry." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14012.

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Purpose: The purpose of this research is to explore how CSR reporting of supply chain management indicators and metrics in the textile and apparel industry relate to the Triple Top Line framework. Design/methodology/approach: This thesis is conducted by doing a content analysis of sustainable supply chain management performance metrics and indicators in a first step which is then matched within the conceptual framework of the Triple Top Line. Finally, a content analysis of branded marketers’ and retailers’ corporate social responsibility reports is conducted using the conceptual framework as a guideline. Findings: The results showed that certain segments of the conceptual framework were under represented in the terms of sustainable supply chain management performance indicators and metrics, and that the reporting of the metrics and indicators is still lacking as a whole within the textile and apparel industry. Research limitations/implications: The limitations of the thesis are that the analysis of the CSR reports was conducted through a manifest content analysis and could be improved by using a latent approach and whilst the CSR reports of branded manufacturers and retailers were analysed, the researcher could have included the analysis of fabric and fibre producers to have an even more complete vision of the industry. Originality/value: The value of this thesis is that it offers academics and practitioners a new conceptual framework to evaluate their CSR reporting and measuring of sustainable supply chain management indicators and performance metrics.

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

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

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

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

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

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

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Yakhni, Mohamad. "Inhibition de la synthèse des protéines, un traitement adapté aux cancers du sein triple négatifs des sous-types moléculaires autres que basal-like 1." Thesis, Université Clermont Auvergne‎ (2017-2020), 2018. http://www.theses.fr/2018CLFAS025.

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Les cancers du sein triple négatifs (CSTN), sans mutations dans les gènes BRCA1 ou BRCA2 ou sans BRCAness sont, aujourd’hui, les tumeurs malignes du sein les plus difficiles à traiter. L’amélioration de leur traitement, pour toutes les phases de la maladie, est un important besoin médical non satisfait. Nous avons analysé l’effet de l’homoharringtonine, un inhibiteur naturel de la synthèse des protéines, approuvé pour le traitement de la leucémie myéloïde chronique, sur quatre lignées cellulaires représentant des CSTN, appartenant aux catégories génomiques agressives, mais sans mutation de BRCA1/2 Nous avons montré que l'homoharringtonine inhibe, de plus de 80%, la croissance in vitro de toutes les lignées cellulaires, après une exposition de 48 à 72 heures à 20-100 ng/ml, des concentrations pouvant être atteintes dans le plasma humain après administration de médicament par voie sous-cutanée. L'homoharringtonine, à 100 ng/ml, a fortement réduit les taux d'un facteur de survie très important pour le CSTN, la protéine anti-apoptotique Mcl-1. Cet effet s’est produit après seulement 2 heures d'exposition à la drogue, dans toutes les lignées cellulaires, sauf dans MDA-MB-231. D'autres protéines anti-apoptotiques, Bcl-2, survivine et XIAP, ont également été fortement sous-régulées. De plus, la croissance in vivo de la lignée cellulaire la moins sensible à l'homoharringtonine, MDA-MB-231, a été inhibée de 36,5% chez la souris, avec 1 mg/kg de médicament, administré par voie sous-cutanée, deux fois par jour, pendant 7 jours. Ces résultats démontrent une activité antinéoplasique marquée de l'homoharringtonine dans le CSTN. Sur cette base, nous concluons que l’homoharringtonine mérite un développement clinique dans le CSTN en monothérapie des CSTN métastatiques, et, ensuite, comme traitement de maintenance, après un traitement adjuvant Triple negative breast cancers (TNBC) without BRCA1/2 gene mutation or BRCAness are nowadays the breast malignancies most difficult to treat. Improvement of their treatment, for all phases of the disease, is an important unmet medical need. We analyzed the effect of homoharringtonine, a natural protein synthesis inhibitor approved for treatment of chronic myeloid leukemia, on four cell lines representing aggressive, BRCA1/2 non-mutated, TNBC genomic categories. We show that homoharringtonine inhibits in vitro growth of all cell lines for more than 80%, after 48-72h exposure to 20-100 ng/mL, the concentrations achievable in human plasma after subcutaneous drug administration. Homoharringtonine, at 100 ng/mL, strongly reduced levels of a major TNBC survival factor, anti-apoptotic protein Mcl-1, after only 2h of exposure, in all cell lines except MDA-MB-231. Other anti-apoptotic proteins, Bcl-2, survivin and XIAP, were also strongly downregulated. Moreover, in vivo growth of the least sensitive cell line to homoharringtonine in vitro, MDA-MB-231 was inhibited for 36.5% in mice, by 1 mg/kg of the drug, given subcutaneously, bi-daily, over 7 days. These results demonstrate marked antineoplastic activity of homoharringtonine in TNBC. Therefore, this drug is worth clinical evaluation in TNBC patients, as a single-agent in the metastatic or post-adjuvant maintenance setting

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

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

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

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

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