Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

An environmental review has been carried out at FORIA AB, a transportation- and machine service company, to analyze the company?s environmental aspects from the transportation segment. This report describes the essential background and the methods of identifying and evaluate the environmental aspects. It also describes how the work with the environmental aspects often vary between different actors. The design of the ISO 14001 is intentionally broad in order to apply on all sorts of activities and organizations.

Several studies indicate that Swedish men consume more meat than women, more frequently appear in advertisements for meat and more often than women handle the grilling of meat. Production of meat is one of the largest contributors to greenhouse-gas emissions and thereby poses a challenge for ecological sustainability. Several Swedish politicians and authorities have argued that reduced meat consumption is necessary to prevent continued global climate change. To understand and change consumption patterns we need to understand the consumer. This essay uses textual analysis to examine how Swedish men through text and images in three cookbooks use preparation and consumption of meat to construct different masculinities.

Pets like dogs and cats have a considerable importance for humans and research demonstrate a variety of positive economic and social effects in society due to our pet companions. The presences of pets are increasing on a global scale with correlation to economic development in low- and middle income countries. For example dogs have doubled in India over a five year period. The feed industry for dogs and cats is also the fastest growing sector in the food industry and certain pets have a significant animal protein intake which, depending on the choice of resources may provide a high ecological footprint. Examples of environmental effects with distribution and manufacturing of pet food are increased greenhouse gas emissions, waste, use of water and energy.

An environmental review has been carried out at FORIA AB, a transportation- and machine service company, to analyze the company?s environmental aspects from the transportation segment. This report describes the essential background and the methods of identifying and evaluate the environmental aspects. It also describes how the work with the environmental aspects often vary between different actors. The design of the ISO 14001 is intentionally broad in order to apply on all sorts of activities and organizations.

Environmental issues are global problems and they are a major challenge for any successful organizational business worldwide. Many challenges and opportunities emerge during the certification process of an EMS. Therefore it is interesting to contribute in understanding these emerging problems during this process.The aim of this study is to explore how the environmental objectives could be achieved at preschools in Uppsala, investigate the perceived challenges and opportunities and to identify the outcome of implementing the ISO 14001, Green Flag at such set up.A qualitative method is used and three Green Flag certified preschools, affiliated to the Uppsala Municipality and located at different geographical location were selected. A structured interview with the environmental representatives from the preschools and the municipality was completed. The so-called PDCA-cycle as a method of evaluating sustainable development and analysing the imperial data is used.The study showed that environmental certification constitutes a great challenge for the municipality of Uppsala.

The purpose of this paper is to investigate some aspects of teaching environmental issues, as they are manifested in another culture. In this paper, I will discuss how you teach environmental issues, how the teaching environment is formed, and what an environmental issue means to a South African teacher, as well as, if there are any cultural aspects to what an environmental issue is. Seven observations were made and qualitative interviews with four teachers teaching Life Science in Cradock, South Africa - The results showed that these South African teachers, independent from each other, followed a similar pattern in their teachings. These patterns contain gathering information concerning environmental issues in the immediate surroundings, as well as using the text book and teaching environmental issues through lectures. It was not possible to draw a conclusion about the cultural aspects in association to environmental issues.

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Starting point to this Paper is the idea and wish to adapt the society and its different activities to a recycle society. A building area in Göteborg is planned and investigated for such adaptation. In the district named Skogaberg, about 130 households totally are planned from what 20 are blocks of flats. The idea with this project is to constitute an alternative sewage system, a Blackwater system, were the fractions of most nutrients and least pollution are separated, taken care of and utilised. The aim is to get a market and use the nutrients of the organic waste from the household in agriculture use.

CEEQUAL är ett klassningssystem utvecklad av ICE, den brittiska Institutionen för Civilingenjörer, för att bättra på anläggningsbranschens sociala, ekonomiska och miljömässiga hållbarhetsarbete. Systemet utvecklades år 2003 och användes fram till år 2011 endast i Storbritannien och Irland. År 2011 utvecklades en internationell version för organisationer som är intresserade av att certifiera projekt i andra delar av världen.Syftet med rapporten är att utvärdera konsekvenser för ett projekt som skall miljöcertifieras. Detta sker med hjälp av tre fallstudier från Skanska Sverige AB:Projekt Skarplöt, exploatering av en åkermark i Västerhaninge.Projekt Folkparksvägen, ombyggnation av en 1500 meter vägsträcka.Projekt Tyresövägen-Simvägen, en avsmalning av Tyresövägen från  motorvägsstandard till stadsväg.          Målet med rapporten är att:Identifiera förbättringsåtgärder för att främja hållbarhet och resurseffektivitet i produktion.Uppskatta vilka resurser förbättringsåtgärderna för certifiering kräver.Resultat från fallstudierna visar att Skanska har väl inarbetade rutiner i företagets ledningssystem, dock finns det förbättringspotential som kan uppnås med integrering av CEEQUALs krav i dagens arbetssätt.Merkostnaden av förbättringsåtgärderna består mestadels av tjänstemannatid för ett utökat samhällsengagemang, planering och bevakning av åtgärder som främjar hållbarhet samt insamling av bevismaterial för certifiering.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

The purpose of this study is to examine how Viking Line, Tallink Silja and Birka Cruises work with economic and Environmental sustainability, and also to see how they work with new environmental legislations. In 2015 a new environmental legislation will be introduced, by the name Sulphur directive. The Sulphur directive entails a reduction in Sulphur dioxide emissions from ships where the emissions cannot exceed 0,1 percent. There are three alternatives to achieve the new environmental legislation, the use of Marine Gas Oil, LNG or scrubbers. All three alternatives will lead to increasing costs for the shipping industry.

The aim of this study was to examine how two integrating social enterprises relate to and combines social, ecological and economic sustainability and how they work with sustainable development in the field of social work. The study has been focusing on three questions: What are the values underpinning ?Macken? and ?Vägen uts? approach to sustainable development? What motivates these companies to work with ecological sustainability in the creation of new jobs? How do these companies combine social, ecological and economic sustainability? To answer our questions we have been interviewing nine employees through semi-structured interviews combined with observations and this study was analysed through a symbolic perspective. The conclusion of this study showed that these companies worked with specific themes to reach social sustainability. Recurring themes in the study was empowerment, recovery and the employee?s own experience of exclusion.

Sustainability is a term that is constantly gaining focus in our society and we are becoming more and more aware of the need to take the next generation into consideration when making decisions. The sustainable activity within the core business is growing and is also connected to profitability in ways that have not been seen before. However, the activities that are not included in the core business have not yet reached this long-term perspective. These non-core businesses within an organization goes under the term Facilities Management (FM).This paper focuses onReal Estate businesses, FM-suppliers and the relation between them.The purpose is to investigate current knowledge regarding outsourced FM-services and the real estate organisation?s use of these services.