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Sustainability investors are in need of updated standards, indexes and in general better tools and instruments to facilitate company information on its impacts on people, planet and profit. Such instruments to reveal reliable, independent metrics and indicators to evaluate companies’ performances on sustainability exist, however, in research fields that previously have not been used extensively, for instance, life cycle assessments (LCAs). ISO 14001:2015 has implemented life cycle perspective, however, without being explicitly clear on which methodology is preferred. This paper aims to investigate LCA as to improve companies’ transparency towards sustainability investors through a literature review on sustainable investment evaluation.

The literature review is conducted through the search engine Google Scholar, which to date hosts the most comprehensive academic database across other databases such as Scopus, ISI Web of Knowledge, Science Direct, etc. Search words such as “Sustainable finance”, “Sustainable Investments”, “Performance metrics”, “Life cycle assessment”, “LCA”, “Environmental Management Systems”, “EMS” and “Environmental Profit and Loss Account” were used. Special journals that publish research on LCA such as International Journal of Life Cycle Assessment, Journal of Cleaner Production and Journal of Industrial Ecology were also investigated in-depth.

The combination of using LCA in, for instance, environmental profit and loss accounts studied in this paper shows a comprehensive and reliable tool for sustainability investors, as well as for social responsibility standards such as ISO 14001, ISO 26000, UN Global Compact, GIIN, IRIS and GRI to incorporate. With a LCA-based hybrid input-output account, both upstream and downstream’s impact on the environment and society can be assessed by companies to attract more funding from sustainability investors such as shareholders, governments and intergovernmental bodies.

The literature review is based on publicly disclosed academic papers as well as five displayed company Environmental Profit and Loss accounts from the Kering Group, PUMA, Stella McCartney company, Novo Nordisk and Arla Group. Other company experiences with integration of LCA as a reporting tool have not been found, yet it is not to conclude that these five companies are the only ones to work extensively with LCA.

The paper may contribute to the clarification of LCA-thinking and perspective implementation in both ISO 14001 and ISO 26000, as well as in other social responsibility standards such as the UN Global Compact, the Global Impact Investing Networks, IRIS performance metrics, the Global Reporting Initiative and others.

The paper is one of the first that evaluates LCA and environmental profit and loss accounts for sustainability investors, as well as for consideration of implementation in social responsibility standards such as the ISO 14001 and ISO 26000, as well as in other social responsibility standards such as the UN Global Compact, the Global Impact Investing Networks, IRIS performance metrics and the Global Reporting Initiative.

The purpose of this paper is to examine to what extent the conventional stakeholder model mirrors managerial perceptions of the stakeholder environment in the Swedish fashion industry. The authors aim to adopt a novel approach to stakeholder measurement, as the traditional stakeholder model is constrained by its static two-dimensional nature, which captures neither the nuances of the stakeholder literature nor the dynamics of the firm’s stakeholder universe.

Empirically, the paper is based on findings from a survey among 492 Swedish fashion manufacturers and retailers.

The paper reports significant discrepancy between the conventional stakeholder model and the perceptions of real-life managers of the stakeholder environment. On the surface, their understanding is more in line with the managerial model of the firm from which the stakeholder literature originally departs. It is argued, however, that the discrepancy may be rooted in technology rather than theory as the stakeholder model is constrained by its static two-dimensional nature, which captures neither the nuances of the stakeholder literature nor the dynamics of the firm’s stakeholder universe. The paper, therefore, introduces an animated alternative to the conventional stakeholder model that provides a richer graphical representation of a firm’s stakeholder universe.

The paper refers to the open-ended questions in the survey in terms of descriptive statistics, and not the entire quantitative measures in the survey. This is because these questions are crucial to the authors’ approach to the suggested new stakeholder model, which is not tested quantitatively, but should be perceived as explorative – as a qualitative outcome of the survey. The survey is conducted through the web in the Swedish fashion industry only; thus; the authors’ suggested model needs further quantitative qualification, which the authors plead for in future research.

The originality of the paper is its novel approach to stakeholder measurement based on the perceptions of real-life managers of the stakeholder environment of the Swedish fashion industry. The traditional stakeholder model is constrained by its static two-dimensional nature, which the paper’s animated three-dimensional alternative provides a richer graphical representation of a firm’s stakeholder universe.

Micropollutants in the aquatic environment pose threats to both ecosystems and human health. Traditional wastewater treatment plants (WWTP) reduce some micropollutants, especially those who adhere to sludge or suspended matter. The hydrophilic micropollutants, on the other side, which may be non-biodegradable and resistant to UV-treatment etc. are typically transported untreated into the water recipients. This paper contains a literature study on the state of the art of advanced wastewater treatment technologies for reducing micropollutants such as pharmaceutical degradation products, personal care products, surfactants and industrial chemicals including heavy metals.

This literature study is completed using the most extensive and expansive literature database in the World to date, Google Scholar (GS). Published papers in recognized scientific journals are sought out in GS, and for relevance for this literature study, papers published here from 2016 and onwards (the last 5 years) have been chosen to eliminate irrelevant studies.

The result of the study is that there are many promising technologies on the market or emerging; however, no one solution treats every micropollutant equally well. Since advanced technologies often require expensive investments for municipalities and companies, it is important to identify which micropollutants pose the highest risk towards human health and the environment, because choosing systems to eliminate them all is not economically wise, and even choosing a system combining the existing technologies can be more expensive than states, municipalities and private companies are capable of investing in.

The research is limited to published papers on GS, which may omit certain papers published in closed databases not sharing their work on GS.

The practical implications are that practitioners cannot find go-to solutions based on the conclusions of the research and thus need to use the results to investigate their own needs further in order to make the wisest decision accordingly. However, the paper outlines the state of the art in advanced wastewater treatment and explains the benefits and downsides of the technologies mentioned; however, more research in the field is required before practitioners may find a proper solution to their specific issues.

The social implications are that the consequences of introducing a removal of micropollutants from the water environment can ultimately effect the citizens/consumers/end-users through added costs to the tariffs or taxes on advanced wastewater treatment, added costs on everyday goods, wares and products and added costs on services that uses goods, wares and products that ultimately produces micropollutants affecting the water environment.

This paper presents a much needed state of the art regarding the current advanced technologies to mitigate micropollutants in wastewater. The overview the paper provides supports politics on national as well as international levels, where larger unions such as the EU has stated that advanced wastewater treatment will be the next step in regulating pollutants for aquatic outlet.

This paper aims to examine the literature of CSR motivation and presents research results from a case study of the water sector (water companies from Denmark, the UK, the USA and South Africa) and its motivation for and maturity in its CSR work.

The methodology used in this paper is first a literature review followed by research done with ethnographic methods such as participant observations, interviews and document analysis.

Based on a literature review and research in water companies’ motivation and maturity based on Crowther (2006) and Crowther and Reis’ (2011) CSR maturity typology, the paper suggests an extension of this into a CSR Maturity Framework by adding profit-making, legitimacy and business ethics as clusters of motives for businesses to engage in CSR work. The concrete findings of the water sector suggest it as semi-mature according to the proposed CSR Maturity Framework, because it has only reached the level of CSR reporting, but neither suggests definitions of sustainability nor shows any particularly good transparency and accountability yet.

The research is limited to water companies in four regions – Denmark, the UK, the USA and South Africa – which means that such companies in other regions may differ from the findings in this paper. However, these companies are especially chosen according to their similarities, which means that it is not the point of the paper to cover all water companies in the world, but to retrieve findings from a specifically chosen type of water companies that share a specifically institutional setup.

The originality and value of the paper is based on the findings of the research in motivation and maturity in the cases of water companies, which have been used to elaborate on an existing CSR framework – the CSR maturity typology suggested by Crowther (2006) and Crowther and Reis (2011) into a CSR Maturity Framework incorporating businesses’ motives of profit-making, legitimacy and business ethics. The CSR Maturity Framework will be applicable for analyzing the CSR maturity for any business sector, and it adds value for businesses in its clarifying and suggesting themes that business sectors need to elaborate.

The purpose of this chapter is to investigate the question of whether corporate social responsibility (CSR) can be used as a link of trust between business and society, and which role CSR plays in recovering distrust in businesses. It uses a mixed methods study of processes of moving businesses within the Danish water sector from a general trust-breakdown to trust recovery from 2003 to 2013.

Trust recovery is found to depend on stakeholders’ mutual engagement with each other and their willingness to share knowledge and learn from each other’s professional and institutional cultures and languages. An alignment of vocabularies of motives between regulation and voluntary CSR is found to be useful for building trust between conflicting parties. Furthermore the findings shows that the more stakeholders’ languages, motives and logics can coexist, the more trust can be recovered.

The research is limited by a study of one business sector in one country and the findings have implications greater than the local contexts of which it is researched, because it is usable in other sectors that suffer from severe trust-breakdowns such as government systems in both the public and private sectors.

This chapter suggests a theoretical extension of Bogenschneider and Corbett’s (2010) Community Dissonance Theory to embrace multiple stakeholders each having their own complex and unique culture and communication modus based on their institutional, professional or individual comprehensive language universes. This includes knowledge-sharing and educative diffusion of the stakeholders’ language universes’ vocabularies including its important nouns, verbs, terminologies, semantics, taxonomies and axioms as well as the stakeholders’ motives and logics implemented into these universes.

Most corporations consider their stakeholders to be those, who can be defined in a relatively narrow periphery. Customers, workers, investors, authorities, neighbours, suppliers and various interest groups, for instance NGOs. However, during the last decades, phenomena such as the financial crisis, the global warming, the disasters of global consumerism in terms of the collapse of the Rana Plaza factory in the fashion industry, are examples of how the stakeholder concept cannot continue to be defined as narrow as corporations usually does. The butterfly effect of globalism has shown to be – yes, global. Even the smallest company, the single consumer and the tiniest decision made by anyone may in the future – perhaps even tomorrow – affect stakeholders, we didn’t know existed. The future generation is also to be considered as stakeholders, which decisions made today may affect. Companies, consumers, everyday people including children already know this even from the first day at school if not before. What we need is not knowledge about these phenomena – it is how to think globally when we decide locally: in companies, in daily households, in education of our future generations.

This chapter discusses how to revise the stakeholder concept according to corporate responsibility, company stakeholding and globalism. It points to shortcomings in various global trade systems such as banking, fashion and IT markets, and through these it suggests and discusses a new way of defining the stakeholder concept in a globalised and future perspective considering using the RESIST-model against ‘business-as-usual’ based on the butterfly effect of the smallest decision.

Quality is often defined as cognitive perceptual attributes or properties, and researchers often disagree about which terms should be appropriate in determining quality(Reeves & Bednar, 1994). Business research in marketing attaches value to the properties of quality (Zeithaml, 1988) and measures this in terms of ‘money’ and customer ‘expectations’. The idea of connecting quality to values through a persistent market – that is determining measurable accounts to products and properties – relies on the idea of an invisible hand controlling the market by competition (March, 1994; Smith, 1776/1976), and it assumes there is a reliable way to control quality and value. But discussions and debates arise when discussing the quality or value of abstract phenomena such as service.