Visionen om ett hållbart varumärke En fallstudie på ICA Sveriges hållbarhetsstyrning The Vision of a Sustainable Brand A Case Study on Internal Governance and Control of Sustainability in ICA Sverige Författare: Theo Henningsson (960223) Elias Thorsson (971020) VT 2020 Självständigt arbete, avancerad nivå, 30 hp Ämne: Företagsekonomi Handelshögskolan vid Örebro universitet Handledare: Kristian Kallenberg Examinator: Katarina Arbin Abstract Level: Master thesis in business administration, advanced level, 30 credits Authors: Theo Henningsson and Elias Thorsson Tutor: Kristian Kallenberg Title: The Vision of a Sustainable Brand: A Case Study on Internal Governance and Control of Sustainability in ICA Sverige Background: Based on the emergence of the stakeholder discourse, the demands on corporate responsibility have increased. Contemporary corporates must consider sustainability and act sustainably to fulfill stakeholders’ expectations. They therefore need to implement ethical codes and establish a sustainable values foundation in all parts of the organization. In Sweden, food retailers are among the top-rated brands for sustainability, despite the fact that they are operating in an industry with a large climate impact. However, the question remains how individual food retail stores can act sustainably when the words of values statements and corporate documents need to be converted into concrete actions. Purpose: The study aims to increase the understanding of how a Swedish food retail organization operates and integrates sustainability into its internal governance and control practices. Through a case study, the study also aims to increase the understanding of whether or not the contextual factors of ownership structure, size and environment affect the internal governance and control of sustainability in ICA Sverige. Methodology: The study constitutes a case study on ICA Sverige. Data has been collected from seven semi-structured telephone interviews with different individuals who have insight into the organization. These data have been analyzed and categorized through a content analysis. The empirical material has been supplemented with the group’s annual report. To examine how different store profiles within ICA Sverige process sustainability, the study has developed its own theoretical conceptual model. Conclusions: The contextual factors of ownership structure and size are found to have a significant effect on the design and implementation of internal governance and control practices in ICA Sverige. Moreover, the impact of the contextual factor environment is shown to be more uncertain although an effect is identified. Finally, although ICA is a Swedish top-rated brand for sustainability, the study concludes that sustainable processes do not seem to be fully integrated within the organization. Keywords: Internal governance, management control systems, MCS, sustainability, contingency theory, business strategy, ownership structure, environment, size, Levers of control, Performance management systems Innehållsförteckning 1. Inledning ................................................................................................................................. 1 1.1 Bakgrund .......................................................................................................................... 1 1.2 Problematisering ............................................................................................................... 4 1.3 Syfte och frågeställningar ................................................................................................. 7 1.4 Avgränsning ..................................................................................................................... 7 2. Teoretisk referensram ............................................................................................................. 8 2.1 Contingency theory .......................................................................................................... 8 2.2 Contingency theory och styrning ..................................................................................... 9 2.3 Centrala ramverk för analys av styrning ........................................................................ 11 2.3.1 Levers of control ..................................................................................................... 11 2.3.2 Performance management systems ......................................................................... 15 2.4 Integration av hållbarhet i organisationens verksamhet ................................................. 19 2.5 Analysmodell ................................................................................................................. 20 2.5.1 Situationsfaktorer .................................................................................................... 20 2.5.2 Analysnivåer ............................................................................................................ 21 2.5.3 Utformning av analysmodell ................................................................................... 23 3. Metod ................................................................................................................................... 25 3.1 Forskningsstrategi .......................................................................................................... 25 3.2 Forskningsdesign ............................................................................................................ 26 3.3 Litteratursökning ............................................................................................................ 26 3.4 Datainsamling ................................................................................................................. 27 3.4.1 Urval ........................................................................................................................ 27 3.4.2 Intervjuguide ........................................................................................................... 29 3.4.3 Intervjuer ................................................................................................................. 30 3.4.4 Etiska överväganden ............................................................................................... 31 3.5 Bearbetning av empiriskt material ................................................................................. 32 3.5.1 Innehållsanalys ........................................................................................................ 32 3.5.2 Analysmodellens roll ............................................................................................... 34 3.6 Studiens kvalitet ............................................................................................................. 34 3.6.1 Reliabilitet ............................................................................................................... 34 3.6.2 Validitet ................................................................................................................... 35 3.7 Metodkritik ..................................................................................................................... 36 4. Fallföretagsbeskrivning ........................................................................................................ 37 4.1 ICA Sverige .................................................................................................................... 37 4.1.1 Ägarförhållanden ..................................................................................................... 37 4.1.2 Butiksprofiler .......................................................................................................... 38 4.2 ICA Gruppen .................................................................................................................. 38 4.2.1 Styrande dokument .................................................................................................. 38 4.2.2 Vision och hållbarhetsambition ............................................................................... 39 4.2.3 Omgivning ............................................................................................................... 41 5. Intervjusvar ........................................................................................................................... 42 5.1 ICA Sveriges hållbarhetsavdelning ................................................................................ 42 5.1.1 Struktur .................................................................................................................... 42 5.1.2 Praktiskt arbete ........................................................................................................ 42 5.2.3 Uppföljning ............................................................................................................. 43 5.2 Hållbarhetsarbetet i butiksprofilerna .............................................................................. 44 5.2.1 ICA Nära 1 .............................................................................................................. 44 5.2.2 ICA Nära 2 .............................................................................................................. 46 5.2.3 ICA Supermarket ..................................................................................................... 48 5.2.4 ICA Kvantum .........................................................................................................