Internt koldioxidpris i små och medelstora företag : Hur små och medelstora företag arbetar med internt koldioxidpris och hur det bidrar till värdeskapande i organisationen

Sammanfattning: To reduce carbon emissions and lead the organization in a certain direction, companies can work with internal carbon pricing (ICP). There are many large companies that work with an ICP, which, among other things, have helped them to identify opportunities and led to decisions that generated higher revenues. Working with sustainability with an ICP serves as a management function and stimulates value creation in the organization. Digital platforms have become a common and resource-efficient tool used by companies to collect and analyze data and information to create value and make the organization more sustainable. Most studies have been done on large companies that work with ICP, and small and medium-sized companies have ended up in the shadows even though they as a group have a very large climate impact. This essay studies small and medium-sized enterprises, and thus examines how companies work with ICP in resource-limited conditions. ICP relies on employees and their ability to make decisions and implement new solutions and ways of working. The study therefore examines how competence-based capabilities form how companies create value with their ICP. Furthermore, the study also examines how the digital platform is used in sustainability work. The study is qualitative and examines two medium-sized companies and one small company through semi-structured interviews. The result shows that competence-based capabilities are at least as important as tangible resources and that cooperation, developing knowledge, leadership and commitment are important for value creation processes. According to the study's results, the digital platform acts as a resource that supports and stimulates value creation processes and can give rise to knowledge, information and working methods. To create value within the organization, further expertise and knowledge is required, which develops with time and practice. For SMEs, value creation is not mainly about efficiency in production or efficiency in the short term, but more long-term change in internal processes, adaptation of strategies and understanding of actors in the value chain.