http://hdl.handle.net/2268.2/8481 Mon, 20 Apr 2026 09:45:50 GMT 2026-04-20T09:45:50Z http://hdl.handle.net/2268.2/25180 Title: Research-Thesis: How are sustainability management control systems developed and used within a large industrial company to integrate sustainability issues into strategic and operational decision-making? Abstract: This thesis analyses how Sustainability Management Control Systems (SMCS) are developed and used within a large industrial company to integrate sustainability issues into strategic and operational decision-making. It draws on the literature on management control and sustainability to understand how management tools, indicators, and control practices support sustainable performance. The research adopts a qualitative approach based on a single case study of the Spadel Group. It relies on a document analysis covering the period 2014–2024 (annual reports and sustainability reports), as well as on semi-structured interviews conducted with employees holding key positions at both group and production site levels. The analysis focuses in particular on the structuring of SMCS, the use of indicators, data management, and their influence on decision-making. The results show that sustainability plays a central strategic role at Spadel, particularly due to the company’s dependence on a critical natural resource: water. SMCS have progressively strengthened over time, with an increase in the number of indicators and internal policies. However, a distinction emerges between indicators used for internal management and those mainly intended for external reporting. The thesis also highlights differences in the actionability of sustainability indicators and the role of SMCS in managing trade-offs between economic performance and sustainability objectives. This thesis contributes to the existing literature by providing an in-depth empirical analysis of SMCS in a specific industrial context and by highlighting the role of the operational context and data management in the integration of sustainability into management control systems. Tue, 13 Jan 2026 23:00:00 GMT http://hdl.handle.net/2268.2/25180 2026-01-13T23:00:00Z http://hdl.handle.net/2268.2/24413 Title: Dans quelle mesure les discours et engagements affichés par les entreprises technologiques en matière d'approvisionnement responsable des matériaux de smartphones reflètent-ils la réalité des impacts socio-environnementaux de l'extraction sur le terrain, et quelle est l'efficacité réelle des initiatives mises en œuvre pour rendre ces chaînes plus durables ? Abstract: This study addresses the critical challenges linked to the sourcing of raw materials used in smartphones, an industry at the heart of global digitalization. While companies increasingly communicate their commitment to responsible supply chains, the reality of mining practices often reveals severe environmental degradation and widespread social injustices. From deforestation and water depletion in lithium extraction sites to child labor and unsafe working conditions in cobalt mines, the gap between corporate rhetoric and on-the-ground realities remains striking. The central research question guiding this study is whether the discourse and commitments of technology companies regarding responsible sourcing truly reflect the socio-environmental impacts of mineral extraction, and to what extent current initiatives contribute to more sustainable supply chains. To answer this, the study adopts an abductive methodology combining an extensive literature review with case studies of major industry players, including Apple, Samsung, and Fairphone. This dual approach enables a critical confrontation between institutional narratives and field realities. The findings highlight a recurring pattern: while voluntary certifications, regulatory frameworks, and technological tools such as blockchain have improved transparency, they remain limited in scope and effectiveness. Many initiatives serve more as reputational shields than genuine solutions, with evidence of greenwashing undermining trust in corporate responsibility. The persistence of structural issues — weak traceability, lack of independent oversight, and the marginalization of affected communities — significantly reduces the credibility of corporate commitments. In conclusion, the study underscores that achieving a truly ethical and sustainable smartphone industry requires moving beyond symbolic gestures. Stronger regulatory frameworks, genuine transparency mechanisms, and sustained pressure from consumers, civil society, and governments are essential to align corporate practices with the urgent socio-environmental challenges of mineral extraction. Sun, 31 Aug 2025 22:00:00 GMT http://hdl.handle.net/2268.2/24413 2025-08-31T22:00:00Z http://hdl.handle.net/2268.2/24382 Title: High-Tech New Ventures and Growth Acceleration: A Mapping of Existing Business Models and a Comparative Study of Their Performance Abstract: Ce mémoire porte sur le rôle des dispositifs publics dans la croissance des startups technologiques en Belgique. La question de recherche est : Quelles structures et modèles d’affaires les autorités publiques mettent-elles en place pour soutenir les startups technologiques, et quelles différences de performance peut-on observer entre ces dispositifs? Pour y répondre, nous avons mené une revue de littérature ainsi qu’une enquête qualitative basée sur dix entretiens avec des fondateurs, investisseurs, experts et responsables publics. Les résultats montrent que les fonds publics sont essentiels en phase d’amorçage, car ils compensent le manque de capitaux privés et renforcent la crédibilité des projets. Leur efficacité est maximale lorsqu’ils entraînent des co-investissements privés et offrent un accès à des réseaux stratégiques. Cependant, plusieurs limites ressortent : lenteurs administratives, fragmentation régionale et manque de visibilité des dispositifs. L’accompagnement varie aussi beaucoup : il peut être structurant dans un incubateur, intensif dans un accélérateur, ou encore scientifique dans un centre de recherche. La performance dépend donc de l’adéquation entre le dispositif choisi et le stade de développement de la startup. Enfin, la gouvernance décentralisée offre proximité et adaptation locale, mais elle n’est efficace que si les institutions coopèrent et harmonisent leurs pratiques. Ces constats soulignent l’importance de renforcer la coordination entre régions, de simplifier les démarches et d’harmoniser les critères pour rendre l’accès plus lisible. Le rôle déclencheur des fonds publics devrait être accentué, surtout dans les phases précoces où le privé reste limité. Une plus grande transparence sur les pratiques d’investissement et un accompagnement plus spécialisé par secteur rendraient l’écosystème plus clair, pertinent et compétitif. Un tel renforcement profiterait à tous : startups, investisseurs privés, structures d’accompagnement et pouvoirs publics. Sun, 31 Aug 2025 22:00:00 GMT http://hdl.handle.net/2268.2/24382 2025-08-31T22:00:00Z http://hdl.handle.net/2268.2/23989 Title: To what extend does the presence of millennials in family offices governance reinforce stewardship behaviors, and how do they facilitate an increase in impact investments? Abstract: This thesis studies the extent to which the presence of millennials in family office governance reinforces stewardship behaviors and facilitates the adoption of impact investment strategies. Drawing on stewardship theory, it examines how generational values and governance structures interact to influence long-term investment orientations. The research employs a qualitative, multiple-case study design, comprising nine semi-structured interviews with millennial and senior family members, executives, and external experts from Belgian family offices. Data were coded across three dimensions: governance, stewardship behaviors, and impact investing. A cross-case analysis was conducted to identify similarities, divergences, and mechanisms through which millennials contribute to decision-making. Findings reveal that millennials often express strong organisational identification, intrinsic motivation, and a preference for collective decision-making, which align with stewardship behaviors. Their involvement tends to reduce hierarchical distance and encourage collaborative governance. Impact investing mirrors family values and serves to maintain socioemotional wealth, but its practice is uneven among the cases studied. The study contributes to existing literature by linking stewardship behaviors to impact investment practices in family offices and by highlighting the role of millennials in supporting sustainability-oriented strategies. For practitioners, it underlines the importance of structured next-generation integration, measurable impact criteria, and governance mechanisms that ensure stability while remaining open to change. Sun, 31 Aug 2025 22:00:00 GMT http://hdl.handle.net/2268.2/23989 2025-08-31T22:00:00Z