Operationalising Environmental Targets in Multinational Corporations : A Case Study on Organisational Processes, Governance Structures and Implementation

Sammanfattning

The increasing environmental crisis and growing stakeholder pressure have intensified expectations on multinational corporations to translate sustainability ambitions into operational practice. Although many companies have established environmental targets and sustainability strategies, research highlights persistent challenges related to implementation across organisational structures and operational levels. This study explores how multinational corporations operationalise environmental targets within their organisational structures, with a particulary focus on the mining industry. The study adopts an exploratory qualitative single-case study design focusing on a Nordic multinational mining and minerals corporation. Empirical data were collected through semi- structured interviews with representatives from corporate management, sustainability strategies and internal company documents. The empirical material was analysed using thematic analysis. The findings show that environmental targets are operationalised through governance structures such as sustainability strategies, KPI systems, management systems, reporting mechanisms, and annual follow-up processes. However, the study also identifies significant implementation challenges. The results reveal a decoupling between corporate sustainability ambitions and operational practice, particularly due to fragmented communication, unclear ownership, goal conflicts, and limited integration of environmental targets into daily operations. Furthermore, the findings highlight tensions between centralised corporate ambitions and local operational realities within multinational organisational structures. The study contributes to existing research by providing empirical insights into how sustainability implementation is shaped by organisational governance, management practices, and contextual conditions within multinational corporations. The findings emphasise that successful implementation requires not only formal sustainability targets but also integrated governance structures, continuous communication, organisational alignment, and operational ownership across organisational levels.