Thèses : « Corporate social responsible (CSR) »

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Eisenschmid, Nicola. « Corporate Social Responsibility (CSR) im Supply Chain Management (SCM) ». Doctoral thesis, Universitätsbibliothek Chemnitz, 2014. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-108243.

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Gesellschaftliche Verantwortung (CSR) nimmt für Unternehmen bedingt durch steigenden Druck seitens verschiedener Stakeholder sowie veränderte gesellschaftliche Erwartungshaltungen und politische Rahmenbedingungen eine immer bedeutenderer Rolle im gesamten Wertschöpfungsprozess ein. CSR geht über die Unternehmensgrenzen hinaus und umfasst die mit dem eigenen Unternehmen verbundenen Leistungsersteller. Die Einkaufsfunktion übernimmt mit einem hohen Anteil am Wertschöpfungsprozess die wichtige Aufgabe, Leistungserstellung bei dritten Unternehmen (Lieferanten) einzukaufen. Häufig sind dies Lieferanten in Entwicklungs- und Schwellenländern mit teilweise stark abweichenden Produktionsbedingungen. Um fehlende Gesetze und nicht zertifizierbare Standards zu kompensieren, sind insbesondere große Unternehmen dazu angehalten, ihre Lieferantenbasis hinsichtlich CSR-Kriterien zu überprüfen und ein regelkonformes Verhalten sicherzustellen. Die vorliegende Dissertation verfolgt die Idee, die Notwendigkeit einer Integration von CSR als Bewertungskriterium in bestehende Prozesse zu untersuchen, um geeignete Lieferanten für eine strategische Beziehung bewerten zu können. Hierfür wird zunächst anhand von Experteninterviews die praxisorientierte Messmethode „CSR-IndexSA“ auf Basis einer Selbstauskunft entwickelt. Eine Überprüfung auf Reliabilität dieser Messmethode erfolgt mittels einer empirischen Erhebung bei einer hohen Anzahl von Zulieferunternehmen. Eine umfangreiche statistische Analyse bestehender Bewertungskriterien und -prozesse mit der erhobenen CSR-Performance dieser Lieferanten zeigt als Ergebnis eine notwendige eigenständige Integration von CSR als Bewertungskriterium mit einer nur geringen Auswirkung auf bestehende Prozesse. Anhand der empirischen Erhebung konnten desweiteren CSR-Risikofaktoren, wie Unternehmensgröße und Region bestätigt werden. Die Erkenntnisse der Untersuchung zeigen zudem, dass jene Lieferanten mehr Wert auf eine strategische Kunden-/ Lieferantenbeziehung legen, die auch eine hohe CSR-Performance aufweisen. Neben der Überprüfung und Sicherstellung von CSR rückt vermehrt die Information, Schulung und Weiterbildung zu CSR insbesondere von SMEs als Aufgabe für große Unternehmen in den Mittelpunkt
Based on increased pressure on the part of different stakeholders, changed expectations on social issues as well as political frameworks, corporate social responsibility (CSR) gains more importance within the whole process of value add. Social responsibility extends the limits of the focal enterprise and includes the whole supply chain. The purchasing function is responsible for the important task (within the value add process) to source goods and services from third parties, the suppliers. Often production partners in emerging countries follow different legal and social standards. In order to compensate missing legal requirements and standardized norms, large MNE need to regularly supervise their supply base and secure CSR by themselves. This doctoral thesis aims to investigate the necessity of the integration of CSR as evaluation criterion in existing processes, with the result to be able to evaluate suitable suppliers for strategic relationships. Therefore based on expert interviews the method „CSR-IndexSA“ is being developed. This CSR-IndexSA allows the suppliers’ evaluation with a self assessment. The method is being proved for its reliability and is being adopted in a large scale empirical study involving numerous suppliers. The broad statistical analysis of existing evaluation criteria and processes with the measured suppliers’ CSR performance shows the need of the integration of CSR as independent criterion within the supplier evaluation process. The effects on existing processes are proven to be minor. Those results point to further relations between the “classical” criteria for evaluation and various CSR dimensions (e.g. environmental management) and give advice for an improved supplier evaluation. Furthermore CSR risk factors such as company size or region can be identified through the empirical survey. Long-term partnerships mean an increasingly important success factor in customer supplier relationships. The survey’s results show also that those suppliers who value a strategic relationship as important also have a high rating regarding CSR performance

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Malmlund, Alexander. « The Financial Incentives to Adopting Corporate Social Responsibility and Socially Responsible Investing Practices ». Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2103.

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As corporate social responsibility and socially responsible investing practices have increased substantially over the past decade, the possible financial advantages have been examined in great depth. Utilizing firms from the S&P 500 I have investigated the possible outperformance of accounting based and market based measures. I did this by examining the relationship between ESG scores, a common measure of CSR level, and the following dependent variables: return on assets, total risk, systematic risk, and idiosyncratic risk. I obtained strong evidence that an increase in CSR levels are correlated with an increased return on assets.

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Ntoi, Hopolang Leeto. « The impact of corporate social responsibility on the corporate financial performance of companies listed on the Johannesburg Securities Exchange ». Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/25621.

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Over the past decade, sustainability has emerged as one of the foremost issues faced by corporations across all sectors and Corporate Social Responsibility has gained much momentum in the past two decades. This research investigated whether investors in emerging markets are equally concerned about a firm’s social and environmental impacts as their counterparts in developed economies. The aim was to ascertain whether or not a correlation exists between CSR and stock market performance of South African listed companies. This was the first study undertaken in South Africa that specifically investigated the relative performances of SRI listed and non-SRI listed companies. The findings reveal that there are observable differences between the average market returns of the FTSE/JSE Socially Responsible Investment Index and the FTSE/JSE All Share Index, as well as the average price/earnings ratios and average price/book value ratios of all companies listed the JSE Main Board. Although two out of the three hypotheses failed to yield significant statistical outcomes, all the findings were in favour of the SRI. The research has opened up the avenue for future studies to investigate the purported links between sustainability and financial performance in the context of emerging markets. Copyright
Dissertation (MBA)--University of Pretoria, 2011.
Gordon Institute of Business Science (GIBS)
unrestricted

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Hamrin, Lisa, et Maria Orehag. « Etiska Fonder : - Ett steg mot en mer hållbar värld ? » Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-12618.

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Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world. The paper will also discuss how fund companies make a good balance between ethics and profit. The study is based on interviews with people involved in Corporate Social Responsibility and Responsible Investments. The results suggest that companies themselves have difficulties to define what an ethical fund is, but they all believe they have a good chance to influence the various companies. Research on ethical funds and their returns have shown different results. This makes it difficult to determine if ethics and returns go hand in hand or if ethical funds instead leads to a lower risk, with a smaller yield.
I dagsläget finns det ingen enhetlig definition för vad en etisk fond är. Fondbolagen väljer själva vad de anser är etiskt och inte. Den uteblivna definitionen gör det svårt för konsumenter att förstå vad som utmärker just de här fonderna, gentemot andra. Syftet med den här studien är att undersöka tre svenska företag, KPA Pension, Swedbank Robur och Folksam, för att på så sätt få en klarare bild av etiska fonder och dess definition. Studien beskriver vad de olika företagen har för syn på etik och hur de kan påverka de företag de är delägare i. Uppsatsen kommer även att diskutera hur fondbolagen kan få en bra balans mellan etik och avkastning. Studien bygger på intervjuer med personer som arbetar med Corporate Social Responsibility och ansvarsfulla investeringar. Resultatet tyder på att företagen själva har svårt att definiera vad en etisk fond är, men att de alla anser att de har en bra chans att påverka de olika företagen. Forskningen angående etiska fonder och dess avkastning har visat olika resultat. Vilket gör det svårt att bestämma om etik och avkastning går hand i hand eller om etiska fonder istället medför en mindre risk, med en mindre avkastning.

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Fang, Yiwen. « Sustainability information network (SIN) and corporate financial distress ». Thesis, Queensland University of Technology, 2021. https://eprints.qut.edu.au/211478/1/Yiwen_Fang_Thesis.pdf.

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In this thesis I examine the relationship between corporate sustainability information networks (SIN) and financial distress. I propose that firms that are more central in the SIN have better access to key sustainability information which in turn results in lower financial distress. Using 5,521 in-network firms and their propensity scored matching (PSM) firms over the five-year period 2015-2019, I find strong support for my hypothesis. The findings suggest that SINs provide an important role in reducing financial distress.

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Vargas, Preciado Lucely. « Sustainable finance and social responsibility : a new paradigm ». Doctoral thesis, Università degli studi di Trieste, 2009. http://hdl.handle.net/10077/3110.

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2007/2008
With the globalization Businesses are getting a lot of power and they are more influence companies in the society than before. Business malpractices have the potential to inflict enormous harm on individual, communities, and the environment; the demands from all stakeholders to be a business to behave ethically greatly have been increased at this time. Moreover, ethical infractions and abuses of power are presented in business and affect the corporations reputation and as well as societies. There are needs to be a call for responsible and sustainable corporate behaviour. This corporate behaviour can create a competitive advantage and will generate value, social and economical value. This thesis will be presented such an alternative approach. This thesis presents an approach of the new paradigm. It is an integration of the 3 dimensions: ethical, corporate social responsibility and sustainability that generate social and economical value. The social value is for present and future generations: when corporations are helping development communities, poverty reductions, increased standards of life and education, increasing the work conditions and possibilities of employ’s companies, communities and other stakeholders. Economical value has many benefits to a corporation such as: decrease reputation risk; access the competitions of financial market, fidelity with customers and employees, increase firm’s reputations, reductions of cost and others. This research will try to answer some questions such as: what is the business of business and what is its social responsibility? How this responsibility is applied in the field of finance? How this corporate social responsibility is measured? And does this CSR affects the share price value of a company? The methodology used is a review of literature about Business ethics, CSR, SRI, ethical rating, sustainable reports, model market, and events studies. A case study of the Italian Insurance Company: Generali Group is presented. In this case study, it will be analyzed: (1) The Generali ethical, CSR and sustainable compromise – The integration of these three dimensions- and (2) how this information on CSR affects Generali Insurance’s share price value. In order to measure the effects of the three dimensions –ethical/CSR/sustainable in share price, it is conducted an event study, which measure change in share prices based on the announcement of events. In that way, it is possible to determine if share prices that reflect firm’s financial performance are affected by public information of ethical, environmental, social and economical performance. Particularly, it will be measured the effect of Ethical/CSR/sustainable events of the Generali Group Insurance group in its share prices. Moreover, for this reach, it was consulted available information on the web side and sustainable reports regarding to Generali Group ethical/CSR/sustainable compromise. Additionally some informal meetings were taken place with, the Director of Sustainable Department in Generali Insurance Company in Trieste, Marina Donnato in order to clarify several issues The conclusion of this research is that the business of business is to be ethically, CSR and sustainable. It can be extrapolated to sustainable finance; in this way business will generate social value and economically value. The economical value is a consequence of the social value generation. In the long term, social and economically value will converge. Moreover, in the finance field this integration of ethical, CSR and sustainable is necessary: for instance Social responsible investments (SRI) and social finance - micro credits focus on satisfactions of stakeholders. Other conclusion is that Generali is an Insurance company with high standards in ethical, Corporate Social responsibility and sustainability and big social concerns. It is very difficult to generalize about the relationship between CSR and profitability. Ethical/CSR/sustainable is consistently with the long term maximization shareholder value because for a company acting CSR represents a significant value for investors, company can be perceived as an ethical, CSR, sustainable. It perceptions affects positively his reputation more in the lung term. In the short time it is less impacted. The analysis using events studies methods and model market showed that ethical/CSR/sustainable news about Generali Events that not generate very significant abnormal returns different from zero. However some of these were positive. It could be interpreted as the market is responding positively to the news of ethical/CSR/suitable issues. But also it could be that investors are not very well informed about ethical/CSR/Sustainability and in SRI. However the ethical/CSR/sustainable compromise generates more value in the run term because of company reputation, and other benefits as employee and customer’s fidelity. Other conclusion is a way to measure CSR is using ethical rating. This document present an introductory part, Chapter 1. Chapter 2 gives a framework of the ethical issues of corporation’s operations and covers the following topics: MNCs Business ethics and Social responsibility, business ethics, mainly the debates made by Hoffman, which is related to ethical dimensions of the making decisions in a framework of business operation’s ethics systems, The topic of corporations operating in third world countries general overview, and General Standards of Behavior -Code of Principles and MNCs. It is important to clarify that the values and principles in Corporation, Medium, and small enterprises, the ethical principles, values and ethics are referring to same aspects, (human rights, environmental, social, economical aspects). But in this research only the ethical approach for Corporations will be considered. Chapter 3 presents the analysis about: what does it mean corporate social responsibility (CSR)? what is the responsibility of the business?, For this scope, the chapter covers the following aspects such as: The meaning of corporate social responsibility, the concept of CSR based on the definition of the space between the law and social expectation, the expectation of stakeholders and incorporating of identity in the sustainability strategy CSR, the evolution of the concept, the traditional ideology and modern ideology of CSR and why the concept is changing, corporate social responsibility benefits, corporate social responsibility international perspective. In Chapter 4, it is analyzed the following issues: why the finance a new paradigm is necessary, what ethical finance it about, based on concepts such as CSR/SRI and ethical sustainable finance focus in two levels: Macro level and Micro level. The Macro level is focus to the topic of (1) Social Responsible Investments -definitions, growing, background, some trends and so on- Sustainability. Other areas and instruments of ethical finance in a macro level are presented such as: (2) Ethics /CSR and financial sectors, Sustainable index (stock exchanges), (3) Cleantech Venture capital, (4) Financial services, (5) Institutional investors, (6) International institution will be analized. The Micro level make reference to the (7) Social Finance and (8) micro credit issues: In chapter 5, It is analyzed how social responsibility is measured and monitored. In addition, some other topic such as: CSR and ethics rating agencies, ethics rating methodologies, rating agencies in practicing are discussed. Chapter 6, It is discussed how the Generali insurance company presents his CSR/ sustainable compromises. This chapter defines the event to measure the CSR impact on the company value (share value in the short time). Some aspects of Generali Code ethics, values, strategy, CSR initiative (information included in CSR reports and websites) are analyzed. In Chapter 7, an analysis is carried out to verify if the share prices that reflect firm’s financial performance are affected by public information of environmental, social and economical performance. In order to measure the effects of CSR on share price, an event study is carried out which measures changes in share prices based on the announcement of events. Particularly, it will be measure the effect of CSR’s events of the Generali Group Insurance group in its share prices. Finally, conclusions, suggestion- recommendations and issues of further research are discussed.
XXI Ciclo
1968

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Martinuzzi, Robert-Andre, Vincent Blok, Alexander Brem, Bernd Stahl et Norma Schönherr. « Responsible Research and Innovation in Industry-Challenges, Insights and Perspectives ». MDPI AG, 2018. http://epub.wu.ac.at/6119/1/sustainability%2D10%2D00702.pdf.

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The responsibility of industry towards society and the environment is a much discussed topic, both in academia and in business. Responsible Research and Innovation (RRI) has recently emerged as a new concept with the potential to advance this discourse in light of two major challenges industry is facing today. The first relates to the accelerating race to innovate in order to stay competitive in a rapidly changing world. The second concerns the need to maintain public trust in industry through innovations that generate social value in addition to economic returns. This Special Issue provides empirical and conceptual contributions that explore corporate motivations to adopt RRI, the state of implementation of concrete RRI practices, the role of stakeholders in responsible innovation processes, as well as drivers and barriers to the further diffusion of RRI in industry. Overall, these contributions highlight the relevance of RRI for firms of different sizes and sectors. They also provide insights and suggestions for managers, policymakers and researchers wishing to engage with responsibility in innovation. This editorial summarizes the most pertinent conclusions across the individual articles published in this Special Issue and concludes by outlining some fruitful avenues for future research in this space.

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Ama-Njoku, Ada. « The disparity in compliance with sustainability policies : the mining industry and the financial industry in South Africa ». Thesis, University of Western Cape, 2012. http://hdl.handle.net/11394/3295.

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Blank, Lina, et Johanna Edlund. « HÅLLBARHETSARBETET PÅ LARGE CAP – ÄR DET LÖNSAMT ? : En studie av CSR avseende EPS och DuPont ». Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-39347.

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Syfte: Denna studie syftar till att kartlägga i vilken utsträckning företag på en svensk marknad arbetar med CSR och även att identifiera ett eventuellt samband mellan hållbarhetsarbetets utsträckning och lönsamhet i form av EPS och DuPont. Dessa lönsamhetsmått representerar dels ett investeringsperspektiv, dels ett internt företagsperspektiv. Metod: En kvantitativ studie har gjorts på Stockholmsbörsens Large Cap med en indelning av företagen på en hållbarhetsskala. Datan har analyseratstillsammans med lönsamhetsmåtten EPS och DuPont genomkorstabulering samt en statistisk analys. Slutsats: Denna studie finner att det finns ett engagemang för CSR inom LargeCap och det finns ett negativt samband mellan CSR-arbete och EPS.Studien finner inget samband mellan CSR-arbete och DuPont. Det finns en obalans i prioriteringen av TBL där det ekonomiska perspektivet är det främsta.

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Van, Wyk Louis Johannes. « Developing a corporate personality measuring instrument based on an established CSR framework / Louis Johannes van Wyk ». Thesis, North-West University, 2011. http://hdl.handle.net/10394/8531.

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The increasing amount of power and potentially negative impacts that corporations exert within society has become a growing concern for many people. In response to this and due to the changing role of business in society, more and more members of social groups, who are affected by corporate activities, are claiming their rights to be better informed of and more involved in corporate decision-making. Consequently, the need for companies worldwide to be more accountable for the ways in which they conduct their business has grown at a tremendous rate. Especially during the last decade, companies have globally been placed under increasing pressure from different stakeholder groups to demonstrate and prove their commitments to the idea of Corporate Social Responsibility (CSR). In order to facilitate and guide these CSR-commitments, society has for many years already begun to implement various standards of behaviour/performance, which corporations need to achieve in order to be accepted as being part of the citizenry. However, despite an abundance of such standards in terms of CSR-related guidelines and codes, a clear need has been identified for the development of better measuring tools of CSR, in order to efficiently assess and monitor companies’ performance. The Bench Marks is one of the most comprehensive sets of social and environmental criteria and business performance indicators available. It offers an ethical standard on which to base decisions about global corporate social responsibility. Consequently, the need arose from the Bench Marks Foundation - in collaboration with the Bench Marks Centre for Corporate Social Responsibility at the North-West University – to develop the current Bench Marks CSR Framework into a practical measuring instrument. This need has successfully been fulfilled through this research by means of two methods, namely a literature review and an empirical study. During the literature study, the concepts CSR and Corporate Personality were contextualised - particularly with the investigation of related concepts; as well as critically examined - specifically in terms of their theoretical measurement properties. During the empirical research, quantitative research techniques have been utilised which involved: the application of certain ‘theoretically recognised phases’ of measuring instrument development; as well as a survey in the form of a ‘preliminary measuring instrument’ (in questionnaire format) that was administered on a random sample respondents (n = 350), including the statistical analysis of the results. 189 Questionnaires were completed, which gave a response rate of 54%. The statistical analysis mainly served as an effective guideline for determining the best CSR items (in terms of reliability and validity) to be included in the final version of the instrument. Apart from measuring CSR performance in line with the Bench Marks, the instrument that has been developed by this study, can also be used as a measuring mechanism for Corporate Personality. This is achieved by assessing company behaviour in terms of the theoretical dimensions of CSR (economic, legal, ethical and philanthropic) and Sustainable Development (economic, social and environmental). In doing so, this instrument provides companies with a unique way of identifying their status of being true Corporate Citizens.
Thesis (Ph.D. (Sociology))--North-West University, Potchefstroom Campus, 2012

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Brunosson, Malin, et Emma Malmsten. « How socially responsible are SMEs in Vietnam ? : - A qualitative study ». Thesis, Linnéuniversitetet, Institutionen för marknadsföring (MF), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-95342.

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Introduction: Vietnam is a developing country that has had rapid economic growth during the last 25-30 years. Alongside, the waste and pollution of the country has increased where both the economy and pollution is expected to grow even further in the upcoming years. Simultaneously is the challenge of protecting the environment, especially for businesses to take responsibility through implementing Corporate Social Responsibility (CSR) in their business. Furthermore, Small and Medium sized Enterprises (SMEs) make up 90% of the businesses in the world and therefore have great influence. CSR is well researched in developed countries, but the developing countries are as important in the work towards sustainable development, where specifically SMEs in developing countries are not as researched. Purpose: The purpose of this research is to explore the implementation of CSR activities of SMEs in Vietnam as a developing country. Research questions: How is CSR perceived by SMEs in Vietnam? How do SMEs in Vietnam engage in CSR activities? What are the reasons behind SMEs engagement in CSR activities in Vietnam? Methodology: The methodological approach of this research was based on a qualitative nature with an ontological perspective. Furthermore, the sample consisted of five SMEs in Vietnam and data was gathered through email-interviews. Conclusion: It was found that SMEs in Vietnam do have a somewhat clear perception of what CSR involves and that the SMEs engage in several CSR activities. Although, vague regulations and guidance from the government, alongside with scarce financial resources makes it more challenging for the SMEs in Vietnam to engage in CSR activities.

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Verma, Mangleshwar N. « New trends in environmental and socially responsible management in the cement manufacturing ». Thesis, University of Bradford, 2011. http://hdl.handle.net/10454/5373.

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This thesis explores the environmental and social responsibilities being increasingly shouldered by cement manufacturing sector and outlines a new approach for these companies to accept their responsibilities and to utilise professional approaches to address the economic, environmental and social dimensions of sustainable business. Managing these three dimensions in business translates corporate responsibility into an integrated responsibility for doing business profitably, ethically and in sustainable manner. This three-pronged approach is sometimes called the Triple Bottom Line. It helps companies to fulfil their more holistic Corporate Social Responsibility. A critical review of the literature led the thesis author to develop the theoretical framework for environmental and social reporting to proceed on TBL/CSR journey within the cement industry. Data were collected from TBL/CSR reports from cement companies on key environmental and social performances. Based upon those data, a questionnaire was developed to obtain more information from the leading worldwide cement companies. The combined results of the responses to the questionnaire and the quantitative data derived from the TBL/CSR reports were used to establish best practice benchmarks to serve as performance targets for the author's case study company, Oman Cement Company (OCC). The contribution to knowledge of this research is the summarisation and prioritisation of the cement industry's implementation of TBL/CSR management systems, which integrate the elements of TBL/CSR into their strategic plans and daily operational procedures. Guidelines were derived from the Global Reporting Initiative, the United Nations Global Compact and the new ISO 26000 standard, which promotes a new way of working towards innovation, value creation and incremental actions for transforming businesses to become more responsible. The contributions to practice of this research are the practical and procedural insights, gained by quantitative analysis of environmental and social indicators, into how cement companies are making improvements in their processes and products in response to climate change, economic, governmental regulations and social pressures for improvement. Based upon the findings, recommendations and timetables were developed and are being implemented within the OCC as it progresses on its TBL/CSR journey.

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Leung, Cheng Han. « Corporate social responsibility and gambling industry : an exploratory study ». Thesis, University of St Andrews, 2014. http://hdl.handle.net/10023/5021.

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Corporate Social Responsibility (CSR) is one important response to the increasing amounts of criticism levelled at corporations. A number of studies have focused on CSR in a range of industries; however, some contentious industries, e.g. the gambling industry, remain unexplored. Mobilizing CSR in a novel setting not only enhances the knowledge of CSR and gambling, but also provides an overview of this industry itself. This thesis attempts to investigate three questions: to what extent does the gambling industry disclose CSR-related data, how is CSR understood in this industry and why does the gambling industry engage in CSR? This thesis provides a general overview of the international gambling industry and an in-depth investigation of Macao's gambling industry. The research design of the thesis employs mixed methods: content analysis and semi-structured interviews. The principal research is based on 49 interviews. This thesis advances three main arguments. First, it will be argued that there are relatively low volumes of Corporate Social Disclosure (CSD) and Responsible Gambling (RG) disclosure in the international gambling industry, which can be viewed as a legitimising strategy. Second, in Macao's gambling industry, it is argued that organisations in this industry tend to place a greater emphasis on positive social impacts, while obscuring such negative impacts as gambling addiction and health-related issues. Third, this thesis holds that organisations in Macao's gambling industry engage symbolically, rather than substantively, with CSR and RG in order to manage stakeholders' perceptions in an attempt to gain different sources of legitimacy and in turn to enhance its economic interests. In conclusion, the gambling industry does not entirely conform to the institutional environment, which poses a challenge to the organisational legitimacy literature. This thesis introduces a necessary caution into the discussions about the extent of CSD, CSR, and RG in this industry more generally.

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Backlund, Rambaree Brita. « Contextualising Constructions of Corporate Social Responsibility : Social Embeddedness in Discourse and Institutional Contexts ». Doctoral thesis, Stockholms universitet, Sociologiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-136009.

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‘Corporate social responsibility’ (CSR) and ‘socially responsible investment’ (SRI) have become predominant frameworks connecting business to society that have spread across the globe. They comprise a shared set of ideas and practices, such as those promoted in global reporting standards and by international organisations such as the UN Global Compact. Nonetheless, both are constructed and reproduced by companies in relation to context-specific social institutions, including norms and conventions shaping company engagement in social issues. Using a neo-institutionalist theoretical framework, the thesis examines constructions of social responsibility in discourse and within institutional contexts, across regions that are not often compared in the research terrain: two West European welfare states (Sweden and the UK) and two emerging African economies (South Africa and Mauritius). The purpose of the thesis is to add to the literature on CSR and SRI with a sociologically informed perspective that is comparative and connects institutional theory with social constructionism and a Foucauldian perspective on power. The thesis analyses how perceptions of CSR and SRI are constructed in relation to the social institutions that encase companies’ engagement with social issues, such as national level welfare configurations and the institution of financial investments. The main argument in this thesis is that CSR and SRI need to be seen as contextually constructed, in discourse and practice, in ways that draw the boundaries and set the conditions for company engagement with social issues. The thesis comprises three articles. Article 1 is a content analysis of company self-reporting on CSR and the article examines how the content given to CSR relates to broader welfare configurations and as such differs in four national settings across the divide between emerging African economies and Western welfare states. Article 2 is a discourse analysis that examines interpretative repertoires occurring in company self-reporting across the same set of four countries. The interpretative repertoires are analysed as discursive practices where power intersects with the production of knowledge on CSR. Article 3 focuses on SRI and examines responsible investing as a form of institutional work that institutional investors engage in. Based on an interview study with institutional investors in Sweden, the article analyses institutional work as a process that has the effect of both institutional creation and maintenance and it connects these institutional processes to the construction of meaning on SRI. In its entirety the thesis contributes a sociological perspective on how prevailing understandings of corporate social responsibility come into being and are reproduced.
Uppfattningar om företags samhällsansvar har begreppsliggjorts i huvudsak genom idéer om ’corporate social responsibility’ (CSR) och ’ansvarsfulla investeringar’. Under de senaste decennierna har dessa begrepp utvecklats till att bli vanligt förkommande och har spridits över världen. Som globala koncept medför de en gemensam uppsättning av idéer och metoder, såsom de som förs fram i internationella standarder för företags CSR rapportering, och utav internationella organisationer såsom FN:s Global Compact. Ändå skiljer de sig åt mellan olika kontexter och är konstruerade och återges av företag i förhållande till sociala sammanhang. Begreppen ges mening i relation till sociala institutioner i form av normer och konventioner som redan omger företag och sociala frågor. Baserat på nyinstitutionell teori undersöker avhandlingen konstruktioner av samhällsansvar och ansvarstagande, i diskurs och i institutionella sammanhang, över regioner som inte ofta jämförs i forskningen kring skillnader i företags samhällsansvar: två Västeuropeiska välfärdsstater (Sverige och Storbritannien) och två tillväxtekonomier i södra Afrika (Sydafrika och Mauritius). Syftet med avhandlingen är att bidra till litteraturen kring CSR och ansvarsfulla investeringar med ett sociologiskt perspektiv som är jämförande och för samman institutionell teori med social konstruktionism och Foucaults perspektiv på makt. Avhandlingen analyserar hur föreställningar om CSR och ansvarsfulla investeringar konstrueras i förhållande till de sociala institutioner som omger företags engagemang i samhällsfrågor, och belyser speciellt vikten av samhällets välfärdssystem och konventioner kring finansiella investeringar som betydelsefulla för dessa begrepp. Huvudargumentet i denna avhandling är att CSR och ansvarsfulla investeringar måste ses som kontextuellt skapade, i diskurs och praxis, på ett sätt som drar gränserna och skapar förutsättningarna för företags engagemang i samhällsfrågor. Avhandlingen omfattar tre artiklar. Artikel 1 är en innehållsanalys av företags självrapportering om CSR och artikeln undersöker hur innehållet som ges till CSR i självrapporteringen relaterar till hur samhället i övrigt hanterar välfärd och sociala frågor. Artikeln visar på hur CSR på så sätt skiljer sig åt mellan fyra olika länder där två är tillväxtekonomier i södra Afrika och två är Västeuropeiska välfärdsstater. Artikel 2 är en diskursanalys som undersöker språkliga repertoarer (interpretative repertoires) som förekommer i företags självrapportering om CSR, i samma uppsättning av fyra länder. Repertoarerna analyseras som tillämpandet av diskurs och de synliggör hur makt är av betydelse i skapandet av diskurser kring CSR. Artikel 3 fokuserar på ansvarfulla investeringar och undersöker detta som en form av aktivt skapande och återskapande av samhällsinstitutioner. Baserat på en intervjustudie med institutionella investerare i Sverige analyseras ansvarfullt investerande som en process som på samma gång innebär både skapande av en ny social institution, ansvarsfulla investeringar, och återskapande av en existerande institution, finansiella investeringar. Skapandet av nya idéer inom ramarna för en existerande institution påverkar innebörden i ansvarsfulla investeringar. I sin helhet bidrar avhandlingen med ett sociologiskt perspektiv på hur uppfattningar om företags samhällsansvar skapas och återskapas.

At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 1: Manuscript. Paper 2: Manuscript. Paper 3: Manuscript.

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Eisenschmid, Nicola. « Corporate Social Responsibility (CSR) im Supply Chain Management (SCM) : Die Bedeutung von unternehmerischer gesellschaftlicher Verantwortung als Lieferantenbewertungskriterium zum Aufbau strategischer Kunden-/ Lieferantenbeziehungen ». Doctoral thesis, Universitätsverlag Chemnitz, 2012. https://monarch.qucosa.de/id/qucosa%3A19864.

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Gesellschaftliche Verantwortung (CSR) nimmt für Unternehmen bedingt durch steigenden Druck seitens verschiedener Stakeholder sowie veränderte gesellschaftliche Erwartungshaltungen und politische Rahmenbedingungen eine immer bedeutenderer Rolle im gesamten Wertschöpfungsprozess ein. CSR geht über die Unternehmensgrenzen hinaus und umfasst die mit dem eigenen Unternehmen verbundenen Leistungsersteller. Die Einkaufsfunktion übernimmt mit einem hohen Anteil am Wertschöpfungsprozess die wichtige Aufgabe, Leistungserstellung bei dritten Unternehmen (Lieferanten) einzukaufen. Häufig sind dies Lieferanten in Entwicklungs- und Schwellenländern mit teilweise stark abweichenden Produktionsbedingungen. Um fehlende Gesetze und nicht zertifizierbare Standards zu kompensieren, sind insbesondere große Unternehmen dazu angehalten, ihre Lieferantenbasis hinsichtlich CSR-Kriterien zu überprüfen und ein regelkonformes Verhalten sicherzustellen. Die vorliegende Dissertation verfolgt die Idee, die Notwendigkeit einer Integration von CSR als Bewertungskriterium in bestehende Prozesse zu untersuchen, um geeignete Lieferanten für eine strategische Beziehung bewerten zu können. Hierfür wird zunächst anhand von Experteninterviews die praxisorientierte Messmethode „CSR-IndexSA“ auf Basis einer Selbstauskunft entwickelt. Eine Überprüfung auf Reliabilität dieser Messmethode erfolgt mittels einer empirischen Erhebung bei einer hohen Anzahl von Zulieferunternehmen. Eine umfangreiche statistische Analyse bestehender Bewertungskriterien und -prozesse mit der erhobenen CSR-Performance dieser Lieferanten zeigt als Ergebnis eine notwendige eigenständige Integration von CSR als Bewertungskriterium mit einer nur geringen Auswirkung auf bestehende Prozesse. Anhand der empirischen Erhebung konnten desweiteren CSR-Risikofaktoren, wie Unternehmensgröße und Region bestätigt werden. Die Erkenntnisse der Untersuchung zeigen zudem, dass jene Lieferanten mehr Wert auf eine strategische Kunden-/ Lieferantenbeziehung legen, die auch eine hohe CSR-Performance aufweisen. Neben der Überprüfung und Sicherstellung von CSR rückt vermehrt die Information, Schulung und Weiterbildung zu CSR insbesondere von SMEs als Aufgabe für große Unternehmen in den Mittelpunkt.
Based on increased pressure on the part of different stakeholders, changed expectations on social issues as well as political frameworks, corporate social responsibility (CSR) gains more importance within the whole process of value add. Social responsibility extends the limits of the focal enterprise and includes the whole supply chain. The purchasing function is responsible for the important task (within the value add process) to source goods and services from third parties, the suppliers. Often production partners in emerging countries follow different legal and social standards. In order to compensate missing legal requirements and standardized norms, large MNE need to regularly supervise their supply base and secure CSR by themselves. This doctoral thesis aims to investigate the necessity of the integration of CSR as evaluation criterion in existing processes, with the result to be able to evaluate suitable suppliers for strategic relationships. Therefore based on expert interviews the method „CSR-IndexSA“ is being developed. This CSR-IndexSA allows the suppliers’ evaluation with a self assessment. The method is being proved for its reliability and is being adopted in a large scale empirical study involving numerous suppliers. The broad statistical analysis of existing evaluation criteria and processes with the measured suppliers’ CSR performance shows the need of the integration of CSR as independent criterion within the supplier evaluation process. The effects on existing processes are proven to be minor. Those results point to further relations between the “classical” criteria for evaluation and various CSR dimensions (e.g. environmental management) and give advice for an improved supplier evaluation. Furthermore CSR risk factors such as company size or region can be identified through the empirical survey. Long-term partnerships mean an increasingly important success factor in customer supplier relationships. The survey’s results show also that those suppliers who value a strategic relationship as important also have a high rating regarding CSR performance.

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Jonsson, Carolina, Madeleine Jakobsson et Martin Johansson. « Eco-labels : input or outcome of CSR ? : A study made on three companies ». Thesis, Jönköping University, JIBS, Business Administration, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-6.

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Problem: The increased environmental awareness among people as well as businesses has led to the development of new concepts such as sustainable development and environ-mental marketing. One way of practising environmental marketing, which is based on the three principles social responsibility, holism and sustainability, is to use eco-labels on prod-ucts and services. Many companies see the usage of eco-labels as a means to gain competi-tive advantage. The number of eco-labelled products and services constantly increases, but does it mean that the number of companies practising corporate social responsibility also increases? The thesis strives to find out how a company through the usage of eco-labels contributes to a sustainable society by practising environmental marketing and thus social responsibility. The more specific purpose of this thesis is to:

Explore the relationship between the usage of eco-labels on products and services and the implementation of corporate social responsibility (CSR) within three different companies.

Method: A qualitative research approach was applied. Data was collected through six semi-structured interviews with the responsible of environmental/sustainability questions of three different companies (Scandic, Arla Foods and JC) and with the representatives within information/PR from two third party organisations (the Nordic Swan and KRAV).

Results: We have drawn the conclusion that in order to have CSR incorporated within the organisation of the company, there is a need to have a balance between the different di-mensions (economic, environmental and social) of the company. The company also needs to take responsibilities that go beyond economic, legal, and ethical responsibilities. Scandic and Arla Foods have CSR fully incorporated within their organisations. JC have an imbal-ance between the different dimensions and have therefore not fully incorporated CSR. When it comes to the relationship between the eco-label and CSR, we can conclude that for the explored companies the relationship is dependent on the environmental philosophy and the environmental culture of the company having the eco-label. Scandic and Arla Foods have strong environmental cultures and their eco-labellings are seen as being the output of their CSR. JC do not have such a strong environmental culture and their eco-labelling is seen as the input of CSR. Third party organisations play an important role for CSR within the explored companies, both for the development and for the continuous im-provements of CSR. Third party organisations emphasise the development of CSR when the eco-label is seen as being the input of CSR, as in the case of JC. When the eco-label is seen as the outcome, as for Scandic and Arla Foods, the third party organisations help the companies to make continuous improvements.

Problem: Den ökade medvetenheten hos människor såväl som hos företag när det kom-mer till miljöfrågor har bidragit till att nya koncept som till exempel hållbar utveckling och grön marknadsföring har uppkommit. Grön marknadsföring bygger på de tre principerna: socialt ansvarstagande, holism och hållbarhet. Ett sätt att tillämpa grön marknadsföring är att använda miljömärkningar på varor och tjänster. Användandet av miljömärkningar ses som en konkurrensfördel av många företag och antalet miljömärkta varor och tjänster ökar konstant. Betyder detta att även antalet företag som tar ett samhällsansvar ökar? Denna uppsats söker ta reda på hur ett företag med hjälp av miljömärkningar bidrar till ett hållbart samhälle genom tillämpning av grön marknadsföring och därmed också socialt ansvarsta-gande. Det mer specifika syftet med den här uppsatsen är att:

Undersöka förhållandet mellan användandet av miljömärkningar på varor och tjänster och tillämpningen av företagens samhällsansvar (CSR) i tre olika företag.

Metod: En kvalitativ undersökningsmetod tillämpades. Data samlades in genom sex styck-en semistrukturerade intervjuer med de ansvariga inom miljö- och hållbarhetsfrågor på tre olika företag (Scandic, Arla Foods och JC) och med informatörerna från två tredjeparts or-ganisationer (Svanen och KRAV).

Resultat: Vi har kommit till slutsatsen att det måste finnas en balans mellan de olika di-mensionerna (ekonomiska, sociala och miljö) inom företaget för att CSR ska vara inkorpo-rerat i dess organisation. Företaget måste också ta ett ansvar utöver de ekonomiska, lagliga och etiska ansvar som företag har. Scandic och Arla Foods har fullt ut inkorporerat CSR i sina organisationer. JC har en obalans mellan de olika dimensionerna och har därför inte fullt ut inkorporerat CSR. När det kommer till förhållandet mellan miljömärkningen och CSR hos de undersökta företagen, har vi dragit slutsatsen att detta förhållande är beroende på miljöfilosofin och miljökulturen hos företaget som har miljömärkningen. Scandic och Arla Foods har starka miljökulturer och deras miljömärkningar ses som ett resultat av deras CSR. JC har inte någon stark miljökultur och deras miljömärkning ses som ett bidrag till CSR. Tredje parts organisationer spelar en viktig roll både för utvecklandet och för det kontinuerliga förbättrandet av CSR inom de undersökta företagen. När miljömärkningen ses som ett bidrag till CSR, som i fallet med JC, fokuseras tredje parts organisationers infly-tande på utvecklandet av CSR. När miljömärkningen ses som ett resultat av CSR, som hos Scandic och Arla Foods, hjälper tredje parts organisationer företagen att göra kontinuerliga förbättringar.

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Lei, Jieyi, et Hui Ou. « A Critical View on CSR in Different Business Environments : a comparison of CSR between Sandvik Sweden, and State Grid Corporation, China ». Thesis, University of Gävle, University of Gävle, University of Gävle, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-5778.

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Corporate social responsibility (CSR) has emerged as a global trend in different countries with diverse policy, culture, and CSR perspective and development level. Thus, we want to analysis CSR in different business environments and find out the gap they have. That is the original idea of our research.

This research mainly locates in Sweden and China, by comparing the temporal CSR development in a Swedish and a Chinese company—Sandvik and State Grid Corporation of China, the former as the advanced pioneer, and the latter as the dynamic learner, to gain an insight of the adaptability and feasibility of CSR in different business environments and countries.

The thesis is based on case study and interview, and literature review. The method content analysis is applied when processing the data into figures. Besides, the 3C-SR model and Responsible Competitiveness Index (RCI) are adopted as the analysis model.

The findings show that CSR is adaptable and feasible in whatever countries and business environments. Also, its core value and regulate guidelines are not changed, but the focal point in each stage of implementation will vary. In fact, CSR is not the ultimate goal, it’s a formula for transforming Responsible Competitiveness to a soft competence, lending the company to achieve sustainability. After the study, some recommendations and further study questions are given.

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Sandwidi, Blaise. « Responsabilité sociale et risque financier de l'entreprise ». Thesis, Paris Est, 2015. http://www.theses.fr/2015PESC0061.

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Cette thèse examine les relations, et particulièrement les interactions, entre la responsabilité sociale des entreprises et leur risque financier. Elle propose un schéma conceptuel de ces relations et 4 études empiriques. La première examine les relations entre la performance sociétale, mesurée par les scores Vigeo, et le risque financier de 544 entreprises de l'indice Stoxx Europe 600, de 2004-2011. Elle montre que les entreprises les plus performantes du point de vue sociétal ont un risque spécifique et total faible, et une volatilité du taux de rentabilité (Roa) moindre, notamment pour les ressources humaines. La relation est positive et fortement significative si l'on considère le bêta du titre et la dispersion des prévisions des analystes. La deuxième étude porte sur la réaction des marchés financiers européens à l'émission d'alertes sociétales. Elle analyse l'apport informationnel de ces alertes par rapport à l'annonce publique des évènements qui les ont déclenchées. L'analyse de 480 alertes émises par Vigeo de 2004 à 2011 montre que les investisseurs réagissent positivement à la première alerte pour une entreprise donnée. L'alerte réduit l'asymétrie d'information entre managers et investisseurs ; en limitant le risque d'estimation des investisseurs, elle diminue leur incertitude. Les alertes relatives à l'environnement constituent un cas particulier, dans la mesure où elles ont un impact négatif sur les cours. La troisième étude teste et valide la théorie du management du risque : en cas d'occurrence d'un risque RSE (référencé par Vigeo) les entreprises les plus performantes du point de vue sociétal enregistrent des rentabilités anormales moins importantes et leur volume anormal est plus faible. La quatrième étude examine l'interaction entre risque financier et engagement RSE. Elle dépasse l'échelle européenne en considérant 23 194 observations d'Asset4 au sujet de 3 787 entreprises dans 67 pays. Elle montre que de bonnes performances ESG réduisent significativement le risque financier, spécifique et total, ainsi que la volatilité du Roa, et que les performances ESG sont positivement associées au risque si l'on considère le bêta du titre et la dispersion des prévisions des analystes. Elle met en évidence un cercle vertueux entre performance ESG et risque financier. Les pratiques sociales et de gouvernance réduisent le plus fortement ce risque. Un faible risque financier incite l'entreprise à investir en priorité dans des mesures environnementales et de gouvernance, puis dans le social.Mots clés: Risque financier de l'entreprise, responsabilité sociale de l'entreprise (RSE), Risque RSE, performance sociétale, interaction
This dissertation examines the relations between Corporate Social Responsibility and financial risk, with a particular focus on their interactions. It proposes a conceptual scheme of these relations and 4 empirical studies. The first study examines the relation between the corporate social performance, measured by Vigeo scores, and the financial risk of 554 companies pertaining to the Stoxx Europe 600 Index, from 2004-2011. It shows that companies with higher corporate responsibility have lower specific and total risks, and lower volatility of return on assets (Roa), particularly in human resources. The relation is positive and strong when we consider the investments' beta and the analysts' forecasts dispersion. The second study examines the reaction of the European stock market to CSR alerts. It examines the alerts' informational contribution compared to the public announce¬ments of the triggering events. Based on a sample of 480 alerts released by Vigeo over the period 2004-2011, we find a positive stock market reaction to the first alert for the affected company. The alert reduces the information asymmetry between managers and investors. It limits the investors' estimation risk and thus their uncertainty. Environmental alerts are a specific case, as they affect negatively the stock prices. The third study tests and confirms the risk management theory: when a CSR risk occurs (referenced by Vigeo), higher CSR performers have lower abnormal returns and lower abnormal trading volumes. The fourth study examines the interaction between financial risk and CSR commitment. It goes beyond Europe by considering 23,194 Asset4 scores related to 3,787 companies in 67 countries. It shows that prior aggregate ESG scores are associated with reduced subsequent specific and total risks and Roa volatility, thus confirming that high ESG performers have lower financial risk. CSR performances are positively associated with the risk if we consider the investments' beta and the analysts' forecasts dispersion. The study evidences a virtuous cycle between financial risk and ESG performance. Social and governance performances contribute more significantly to reduce this risk. Prior low financial risks incite firms to invest in CSR, first in environmental and governance, then in social policies or activities.Keywords: Financial risk, corporate social responsibility, corporate social performance, corporate social responsibility risk, interaction

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Perrin, Elisa, et Juliette Ferrer. « The influence of sustainable development instrategic marketing : How companies use sustainability in their marketingstrategy to attract the consumer ? » Thesis, Högskolan i Halmstad, Akademin för företagande, innovation och hållbarhet, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-45263.

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Sustainable development is an emerging concept based on three pillars: economic, ecological and sustainable. Indeed, more and more consumers around the world are concerned about including this concept in their way of consumption. Then, on the one hand, sustainable development is an integral part of companies from a legal point of view. On the other hand, there is a strong consumer demand for eco-friendly consumption. So, we find it interesting to discuss how companies use sustainability in their marketing strategy to attract the consumer?

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Perrin, Elisa, et Juliette Ferrer. « The influence of sustainable development in strategic marketing : How companies use sustainability in their marketing strategy to attract the consumer ? » Thesis, Högskolan i Halmstad, Akademin för företagande, innovation och hållbarhet, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-45263.

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Sustainable development is an emerging concept based on three pillars: economic, ecological and sustainable. Indeed, more and more consumers around the world are concerned about including this concept in their way of consumption. Then, on the one hand, sustainable development is an integral part of companies from a legal point of view. On the other hand, there is a strong consumer demand for eco-friendly consumption. So, we find it interesting to discuss how companies use sustainability in their marketing strategy to attract the consumer?

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Bychenko, D. O. « Responsible investment as a source of financing for sustainable development and its goals in international financial markets ». Master's thesis, Sumy State University, 2019. http://essuir.sumdu.edu.ua/handle/123456789/75732.

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Кваліфікаційна магістерська робота фокусується на важливості існування соціально відповідальних інвестицій та їх впливу на фінансовий ринок. У цій роботі було проаналізовано теоретичні та правові основи соціально відповідального інвестування та був зроблений аналіз світового та вітчизняного досвіду в цій галузі. Також було сформовано та порівняно оптимальні інвестиційні портфелі для відповідального та традиційного способу інвестування, та окреслено основні завдання та перспективи майбутнього розвитку соціально відповідальної інвестиції. Основна мета цього дослідження - довести важливість соціально відповідального інвестування та сформувати оптимальний портфель відповідно до норм відповідального способу інвестування.
The master’s level qualification paper focuses on the importance of existence of socially responsible investing and how it influences the financial market. In this paper theoretical and legal groundwork for SRI was analyzed, and was provided an analysis of world and domestic experience in this field. Also was made and a formation of optimal investment portfolios and compared portrolios for responsible and convential way of investing. And was outlined the main challages and perspectives for future development of the socially responsible investment. The main purpose of this study is to prove the importance of SRI and to form an optimal portfolio according to the norms of SRI.

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Yerbanga, Raissa. « Investissement socialement responsable : impacts sur la performance et le risque des portefeuilles ». Thesis, Montpellier, 2017. http://www.theses.fr/2017MONTD028/document.

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Cette thèse examine l’impact de l’investissement socialement responsable sur le risque et la performance des portefeuilles. Elle s’articule autour de quatre études, dont trois études empiriques. La première étude propose un état des lieux et une analyse critique des risques RSE des portefeuilles. Elle indique que les risques RSE évalués de diverses manières selon les acteurs existent toujours au sein des portefeuilles et évoluent en fonction du contexte institutionnel. Leur niveau peut être plus au moins élevé selon les pratiques RSE des entreprises dans lesquelles les capitaux sont placés. La deuxième étude porte sur l’analyse comparative du risque financier des fonds ISR et des fonds conventionnels. Sur un échantillon de fonds commercialisés en France sur la période 2002-2012, nos résultats montrent que les fonds ISR peuvent avoir un niveau de diversification plus élevé que les fonds conventionnels appariés, quelles que soient les conditions de marché. Il s’agit des fonds ISR investis dans la zone euro et à l’international. Cependant, les fonds ISR investis dans la zone euro, en Europe et en France ont un risque systématique plus important que celui de leurs homologues classiques contrairement aux fonds ISR investis à l’international. La troisième étude analyse le risque financier des portefeuilles construits selon le niveau de performance ESG des entreprises sur la période2002-2014. Ces portefeuilles portent sur des entreprises de la zone euro, mais aussi sur des entreprises américaines. Nos analyses montrent que les portefeuilles américains qui sur-performent globalement ou individuellement sur les trois critères ESG ont un risque financier plus faible que ceux qui sous-performent sur ces dimensions. Pour les mêmes types de portefeuilles, la zone euro affiche un risque spécifique plus faible. Les résultats sur le risque systématique sont influencés par les effets relatifs au secteur d’activité pour les portefeuilles américains et par ceux relatifs au pays pour les portefeuilles de la zone euro. La quatrième étude examine la persistance de la performance financière des fonds ISR et des fonds conventionnels. Elle indique à travers les tests non-paramétriques qu’il n’existe pas de persistance de la performance pour les fonds ISR et les fonds conventionnels
This thesis examines the impact of socially responsible investment on the risk and performance of portfolios. It is based on four studies, including three empirical studies.The first study proposes an inventory and a critical analysis of the portfolios' CSR risks. It indicates that CSR risks assessed in different ways by the actors still exist within the portfolios and evolve with the institutional context. Their level may be low or high depending on the CSR practices of the companies in which the resources are invested. The second study deals with the comparative analysis of the financial risk of SRI funds and conventional funds. On a sample of funds distributed in France over the period 2002-2012, our results show that SRI funds may have a higher level of diversification than matched conventional matched regardless of market conditions. These are SRI funds invested in the Eurozone and globally. However, regardless of market conditions, SRI funds invested in the Eurozone, Europe and France have a greater systematic risk than their traditional counterparts, contrary to SRI global funds. The third study analyzes the financial risk of portfolios built according to companies’ level of ESG performance over the period 2002-2014. These portfolios cover the Eurozone and the U.S. firms. Our analysis shows that the U.S. portfolios which over-perform on the aggregate ESG criteria or individually on the three ESG criteria have a lower financial risk than those that underperform on these dimensions. For the same types of portfolios, the Eurozone exhibit a lower specific risk. The results on the systematic risk are influenced by the industry-specific effects for the U.S. portfolios and the country-specific effects for the Eurozone portfolios. The fourth study examines the financial performance persistence of SRI and conventional funds. It shows through non-parametric tests that there is no performance persistence for both SRI and conventional funds

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Blandford, Nicholas, Timothy Nash et André Winter. « Strategic Sustainable Investing : Recognizing Value in Transitional Leadership ». Thesis, Blekinge Tekniska Högskola, Avdelningen för maskinteknik, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2265.

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Institutional Investors own a large share of publicly traded companies, controlling a significant amount of the economy‟s working capital. These investors currently use little or no sustainability-related information to make their decisions, reinforcing a loop of increasingly unsustainable growth. This paper puts forward a new investment strategy that recognizes true movement towards sustainability and its link with bottom line benefits for investors: Strategic Sustainable Investing (SSI). To achieve this desired future, Institutional Investors must be able to recognize corporations that are strategically leading the transition towards sustainability. An Analysis Tool was developed to help address this need by identifying sectoral Emerging Sustainability Issues (ESI) using a consensus-based scientific definition of sustainability. Once ESIs are identified, companies‟ strategies regarding each issue are assessed. This Tool was scrutinized by a panel of experts in the financial and sustainable development industries, and was tested on three companies within the Unconventional Oil & Gas Sector in Canada. Results confirmed the usefulness of a tool that can recognize which companies are leading the sustainable development agenda, and identified the need for future research on the financial materiality of sustainability-oriented actions.

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Karešová, Eva. « Společenská zodpovědnost firem v marketingu ». Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-4878.

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Diploma thesis focuses on history analysis and today's CSR issues that multinational marketing corporations have to face up. It describes both CSR positives and negative responses to CSR implementation. It follows today's customer trends on markets and possibilities, how to win mainstresm customers for CSR challenges. Especially the trend of building CSR in the core business and in brands themselves is pointed out. The diploma work shows many examples of practising marketing with some social effect, from which both the company and the supported object can profit. Finally, the work describes some possibilities of CSR implementing and communicating. The practical part describes current CSR activities of Unilever company, including its Vitality mission, that is built in the whole business.

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Kamelgarn, Yona. « Valorisation des critères de durabilité des actifs immobiliers tertiaires ». Thesis, Paris 9, 2015. http://www.theses.fr/2015PA090036/document.

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En lien avec l’essor du développement durable et de la Responsabilité Sociale des Entreprises (RSE), les enjeux de durabilité sont devenus une tendance forte du secteur immobilier. Cette thèse examine l’immobilier durable et explore la valeur que diverses parties prenantes y associent. Chacun des cinq chapitres se concentre sur différents acteurs pour étudier leurs perceptions de l’immobilier durable et la manière dont elles façonnent leurs pratiques. Le premier chapitre questionne le concept de valeur associée aux bâtiments durables. Le second chapitre examine les stratégies de création de valeur liées à l’immobilier durable à l’échelle des foncières. Les troisième et quatrième chapitres portent respectivement sur la diffusion des certifications environnementales et leur valeur de marque pour les entreprises utilisatrices. Le cinquième chapitre explore l’impact des préoccupations croissantes liées au développement durable sur la gestion de long terme du stock de bâtiments existants
In relations with the rising concerns on sustainable development and Corporate Social Responsibility (CSR), sustainability-related topics have become a key trend in the real estate sector. This dissertation examines sustainable real estate, and investigates more particularly the value it holds for various stakeholders. Each of the five chapters focuses on different market players to analyse how sustainability-related topics are perceived, and the extent to which these perceptions shape practices. Chapter 1 questions the notion of value associated with sustainability-related features at a building level. Chapter 2 examines the value creation strategies associated with sustainability-related topics at corporate level. Chapters 3 and 4 focus respectively on the diffusion of sustainability certification schemes, and occupiers’ perceptions of their brand value. Chapter 5 explores the impacts of sustainability-related trends on the long term management of the building stock

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Queen, Irene T. « Green Bonds and Climate Change : State of the Art or Artful Dodge ? » Miami University / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=miami1470352085.

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Lachuer, Julien. « Performance financière et choix d'actifs responsables : une analyse du marché américain ». Thesis, Rennes 1, 2017. http://www.theses.fr/2017REN1G021/document.

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Cette thèse précise dans quelles mesures la performance responsable peut contribuer à l’amélioration de la performance financière pour un investisseur. En s’appuyant sur une base de données de 1992 à 2012 et un état de l’art de la notation responsable KLD, nous montrons que la Responsabilité Sociale de l’Entreprise (RSE) ne constitue pas invariablement un facteur de performance pour un portefeuille d’actions. Elle se révèle être un coût à consentir par les investisseurs soucieux de leur niveau d’éthique, du moins dans sa version proactive. Selon le secteur observé, la réduction des actes d’irresponsabilité peut néanmoins améliorer la performance financière. Nos développements mettent en évidence l’importance d’un choix préalable des actifs du portefeuille. En effet, les stratégies RSE améliorent la performance financière en fonction des caractéristiques qui limitent les comportements opportunistes des managers. Notre analyse multicritères révèle que les dépenses de responsabilités sont le fruit des excès de trésorerie. Le coût moyen pondéré de la dette déterminera l’efficacité de ces stratégies sur la rentabilité de l’entreprise. Enfin, nous mettons en exergue des dissemblances de langage dans les discours issues des rapports de responsabilité, selon le niveau d’éthique et de performance financière. Ces champs lexicaux renseignent l’investisseur sur les intentions des managers, afin de mieux sélectionner les actifs
This thesis explains and clarifies the ways in which responsible performance can increase financial performance for investors. Based on data gathered between 1992 and 2012 and a state-of-the-art KLD scoring system, we demonstrate that Corporate Social Responsibility (CSR) does not consistently increase the performance of a share portfolio. CSR, when proactively implemented, proves to be a cost granted by investors concerned about their ethical models. Depending on the sector observed, restrictions on irresponsible acts can however improve financial performance. Our research highlights the importance of selecting portfolio assets beforehand. We found that CSR strategies improve financial performance provided that some criteria which restrict managerial opportunism. Our multi-criteria analysis revealed that the expenditure of responsibility is a result of excess cash flow. The weighted average cost of the debt will determine the effectiveness of these strategies on the company's profitability. Finally, we highlight discrepancies in Corporate Social Responsibility reports, according to the ethical level and financial performance of each company. These lexical fields inform the investor of managers’ intentions and hence, allow a better selection of the assets

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Shatnawi, Ahmad Amin. « The impact of board CSR orientation on CSR strategy, CSR, and earnings management ». Thesis, Queensland University of Technology, 2021. https://eprints.qut.edu.au/211254/1/Ahmad_Shatnawi_Thesis.pdf.

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Using an international sample, this thesis examines the impact of board CSR orientation, a specific form of board-level governance, on CSR strategy, CSR performance, CSR disclosures, and earnings management. It also examines the impact of CSR strategy on CSR performance and CSR disclosures, a topic that is not yet explored. The findings support the arguments in the literature that board CSR orientation has a positive impact on CSR-related strategy, performance, and disclosures, and it reduces earnings management behaviour. The result also supports the suggestion that CSR strategies are a determinant of having a superior CSR performance and CSR disclosures.

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Kopalová, Markéta. « Společenská odpovědnost obchodních řetězců se zaměřením na potraviny v ČR ». Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-136246.

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The aim of this thesis is to depict specifics of Corporate social responsibility in food retailing in European perspective. The empirical part provides an analysis of CSR strategies of eight major food retail chains in the Czech Republic. Responsible actions are summarized according to the level of CSR to: minimize risks, enhance business and generate innovations. Survey was conducted in order to obtain consumers' perceptions towards CSR actions in food retailing and image of analyzed retailers.

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HuangFu, JiangBo. « Corporate Social Responsibility (CSR) and Profit Performance : CSR for Profitability, CSR for Social Welfare, or CSR for both Profitability and Social Welfare ? » OpenSIUC, 2017. https://opensiuc.lib.siu.edu/theses/2180.

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This study focuses on the topic of CSR and profitability and extends the current literature on the topic by examining the relationship between CSR and profitability from a game theory setting. Specifically, this study implements game modelling and develops two parts of analysis on the topic of CSR and profitability. The goal of part one analysis is to investigate competing CSR firms in comparison with competing non-CSR firms. The part two analysis is to study a CSR firm and a non-CSR firm that compete in the same market in two scenarios. In scenario 1, the CSR firm and its non-CSR counterpart compete for profitability. In scenario 2, the CSR firm is operating to optimize its defined welfare objective; whereas the non-CSR operates for a maximized profit level. The solutions to the models complemented with a detailed analysis reveal that the CSR could actually gain strategic and competitive advantages over its non-CSR counterpart in both defined scenarios. However, this study does not intend to advocate a positive relationship between CSR and profit performance. The positive relationship is qualified, and whether or not the relationship is positive, as this study shows, is dependent on the firm’s tactics.

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Verkerk, David. « Corporate social responsible behaviour in the financial industry ». Master's thesis, NSBE - UNL, 2014. http://hdl.handle.net/10362/11816.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
The financial crisis of 2007-2008 incited many criticisms of financial institutions, especially their policies and ethics. In response, corporate social responsibility (CSR) has increased in European and American financial industries. This increase is stimulated by both consumer demand and regulatory pressure. However, there are major differences in CSR between European and American markets, differences which indicate important market trends but are little studied. This study examines the differences in CSR behaviour between the financial industries of those two regions, and investigates what relationship, if any, exists between CSR behaviour and financial performance. This research analyses different CSR rating methodologies. An analysis of CSR rating methodologies and studies reveals a significant difference in CSR behaviour between European and American markets. The European financial industry shows a faster increase in CSR behaviour in comparison to their counterparts in the United States of America (US), enlarging the difference in CSR behaviour between the two. The results demonstrate a transformation from a positive toward a negative correlation between CSR behaviour and financial performance for the years 2009-2012, inclusive. The CSR measurement framework described by Scholtens (2008) is found to have significant correlations with other CSR rating agencies, thereby restraining its added value. Ultimately, these results affirm the importance of measuring CSR behaviour to better understand differences in the influence of CSR in the financial industry and wider differences between European and American markets.

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Yates, Mariah. « Dynamics and Effects of Corporate Social Responsibility Authenticity ». University of Cincinnati / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1521191607847033.

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Hsu, Ya-Hui, et Sanna Seilonen. « Corporate Social Responsibility : Motivation and Implementation in SME's perspective ». Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-21558.

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CSR has been a more popular subject in the last few decades. However, CSR is seldom connected with SMEs. Many scholars suggest that the reasons are: firstly the attention on CSR practice falls much more on MNCs since publics perceive MNCs have bigger impact on the society. Secondly, most SMEs do not have required resources to work with CSR and many SMEs regard CSR as a burden. However, there are more and more SMEs that start to work with CSR. Therefore the purpose of this thesis is to increase the understanding of why SMEs work with CSR and how do SMEs implement CSR strategies. The theoretical framework contains strategy, CSR pyramid, decision making process, stakeholder theory, business opportunity model of CSR for SME, legitimacy, strategy implementation and business relations. The emiprical findings contain the case firms’ view on what stimulate them to work with CSR and how they implement its CSR strategies within and outside the firms. In the analysis we have connected the theoretical framework with our empirical findings. We analyze who the decision makers are and most important stakeholders within the firm as well as what stakeholders are interested in to be able to answer our firs research quesiton. Furthermore, we describe the implemetion process of our case firms as well as to analyze what types of business relations they have wirh its supplier, which will help us to answer our second research question. The conclusions of this thesis are that it is profitability that drives SMEs to work with CSR. Furthermore, SMEs carry out its CSR strategy differently and the differences depend on how much resources do firms have and the types of relationship with suppliers.

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Björkman, Peter, et Otto Froom. « Corporate Social Responsibility - Att stärka ett varumärke ». Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-18469.

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This essay has aimed at exploring how different companies work with CSR. We want to highlight their opinions about the topic, what it means for the companies that work with it and how important it is to apply CSR in a business. The reason why we chose this subject is because of the possibilities that come with working with CSR. We think there are a lot to be done when it comes to corporate social responsibility and we want to be a part of this new type of marketing. The win-win-situation that occurs with CSR is unique and it makes the subject interesting. When there are plenty of winners due to a marketing method, it has to be something to take seriously. To reach our goal with this study we have designed two questions; For what reason does companies work with CSR to strengthen the brand? Which advantages and disadvantages does it mean for a brand to work with CSR? By having done several interviews and study of existing theories, we have reached our goal. We have through this work come to the conclusion that CSR plays an important role in the efforts to strengthen brands. The knowledge among the consumer has increased over the years and they have started to be more demanding when it comes to how companies operate. At the same time, companies have begun to realize that they can use CSR to relate properties to the brand that appeals to the consumer. Our qualitative study has brought more interesting information to daylight and we are happy to present it during our essay.

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Theilkemeier, Linnea, Azin Taheri et Isabel Dreveborn. « Corporate Social Responsibility : the legal framework of CSR ». Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14307.

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Bohlin, Diana. « Corporate Social Responsibility Communication : Communicating CSR to consumer ». Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-25344.

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Petroniová, Lucia. « Corporate Social Responsibility (CSR) v spoločnosti Danone a.s ». Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-77864.

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This thesis deals with theme Corporate Social Responsibility (CSR). Theoretical part provides a comprehensive view of CSR. After the initial definitions of CSR work continues with the historical overview of CSR performance, the benefits of implementing CSR activities, explains the concept of "stakeholders", stresses the importance of communication of CSR activities and finishes with perception of social responsibility by individuals and companies. The practical part introduces specific international company, Danone. This part presents Danone CSR projects on the global and local level and analyses the perceptions of CSR activities of Danone by company employees. The final part summarizes achieved knowledges while writing thesis and fulfillment of the objectives of the thesis.

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Romanov, Richard, et Malin Pettersson. « Corporate Social Responsibility : De bakomliggande faktorerna och införlivningen i varumärket ». Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-29612.

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Background: Both CSR and brands has taken a bigger role in todays market. Consumers have become more aware of how the companies drives their businesses. Beacuse of that, companies needs to adapt a CSR-program for their business. Problem discussion: Since having a CRS-program has become a demand on companies and their brands ,we find it interesting to search the underlying factor which affect the choice of which CSR- program a company chooses. Aswell as how they use this program strategic. Questions: Which factors and stakeholders affect a companies choice of philantropic CSR? How does companies differentiate / position their brand through their philantropic CSR? Aim: To disclose the underlying factors to a companies choice of philantropic CSR aswell to conclude how they use this program in a strategic way. Method: This study is using a qualitative approach where the primary data has been collected through interviews. All of the subjects has been an employee of the two companies in question, Folksam and Skandia. The studies primary data has then been analyzed through its secundary data, such as theories and previsouly done research in the same field. Conclusion: Skandia and Folksam are different in their choosing of a CSR-program, their underlying factors aswell as how they use their philantropic CSR in a strategic way. Skandias CSR-programme has been influenced by external factors, where Folksams program has been influenced by internal. The studie also shows that Skandia is using their philantropic CSR to differentiate and position their brand where Folksam is using their other CSR to do this.
Bakgrund: Både varumärken och CSR har blivit större på marknaden idag samtidigt som konsumenterna har blivit mer medvetna om hur företagen bedriver sin affärsverksamhet. Företagen måste då anpassa sin affärsverksamhet och skapa ett CSR-program. Problemformulering: Eftersom CSR nästan har blivit ett krav på ett företag och deras varumärke så anser vi det intressant att undersöka vilka faktorer som påverkar valet av CSR-program samt hur företagen använder dessa program strategiskt. Frågeställningar: Vilka faktorer samt intressenter påverkar valet av ett företags filantropiska CSR? Hur arbetar företag med att differentiera/positionera varumärket genom sitt filantropiska CSR-program? Syfte: Studiens syfte är att undersöka vilka bakomliggande faktorer som påverkar företags val av CSR-program samt hur de använder sina filantropiska CSR-program för att positionera/differentiera sitt varumärke. Metod: Studien utgår utifrån en kvalitativ metod där primärdata har samlats in utifrån intervjuer. Respondenterna har varit diverse anställda hos de två undersökta bolagen, Folksam och Skandia. Primärdata har sedan analyserats gentemot studiens sekundärdata vilken innefattar den tidigare forskningens teorier angående hur företag väljer CSR, vilka faktorer som spelar in, samt hur de kan använda sin CSR för att differentiera samt positionera sitt varumärke. Slutsats: Skandia och Folksam skiljer sig i både val av CSR program, bakomliggande faktorer samt hur de använder sig av deras filantropiska CSR-program strategiskt. Skandias val av filantropisk CSR har påverkats huvudsakligen av externa faktorer medan Folksam har påverkats av interna faktorer. Studien har även visat att Skandia använder sin filantropiska CSR för att såväl differentiering som positionering medan Folksam istället använder annan form av CSR för att göra detta.

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Ilyashenko, Alona, et Альона Іл'яшенко. « Social objectives of corporate social responsibility (CSR) of transnational corporations ». Thesis, National aviation university, 2021. https://er.nau.edu.ua/handle/NAU/50592.

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1. M. DESCOLONGES, B. SAINCY, (dir.), Les nouveauxenjeux de la négociation internationale, La Découverte, 2006, pp. 93-96. 2. ISO 26000: 2010 Guidance on social responsibility [online] Available at: https://www.iso.org/iso-26000-social-responsibility.html. 3. VOLKSWAGEN TO PAY $2.8 BILLION IN US DIESEL EMISSION SCANDAL BY ED WHITE ASSOCIATED PRESS [online] Available at: https://wwmt.com/news/auto-matters/volkswagen-to-pay-28-billion-in-us-diesel-emission-scandal-04-21-2017. 4. Global Compact Network Ukraine [online] Available at: https://globalcompact.org.ua 5. Directive 2014/95/EU: Disclosure of non-financial and diversity information by large companies and groups [online] Available at: http://eur-lex.europa.eu/legal-content/EN/LSU/?uri=CELEX:32014L0095.
Abstracts are devoted to the study of the role of corporate social responsibility (CSR), "Corporate Social Responsibility" (CSR) in the daily activities of transnational corporations (TNC) and the definition of social goals of TNC`s CSR in solving social problems of social development.
Тези присвячені вивченню ролі корпоративної соціальної відповідальності (КСВ), "Корпоративної соціальної відповідальності" (КСВ) у повсякденній діяльності транснаціональних корпорацій (ТНК) та визначенню соціальних цілей КСВ ТНК у вирішенні соціальних проблем соціального розвитку.

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Jakobsson, Kim, Sofia Klavebäck et Tobias Nehm. « Responsible Quality at Casall : Evaluating Corporate Social Responsibility Projects ». Thesis, Högskolan i Jönköping, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15654.

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Much research has been conducted within Corporate Social Responsibility (CSR), and it is currently a highly debated topic. Today, CSR is not only pursued in response to public pressure, but is also seen as a source of competitive advantage and differentiation. The problem that this thesis deals with is that many SMEs do not use CSR as a proactive competitive tool in a strategic manner. Therefore, the purpose of this thesis is to develop an evaluation framework for SME‟s CSR projects, and to use this framework to analyze Casall‟s CSR projects in order to provide recommendations for Casall regarding strategic CSR. CSR as a concept is first discussed with the use of previous literature. This leads to the development of an evaluation framework for SME‟s CSR projects. The methodology is carefully considered, and a qualitative case study is chosen to be conducted at Casall. The results and analysis are presented in accordance with the theoretical framework and method. An in-depth analysis is conducted with the help of the evaluation framework. This leads to recommendations on Casall‟s existing and future engagement in CSR projects. The five recommendations are to simplify the guidelines for producers, adapt the guidelines for producers, get engaged in the local community, implement an internal code of conduct, and raise customer awareness of their engagement in CSR. This thesis contributes to the academic society by combining theories into a practical framework for evaluating SMEs‟ CSR projects. More specifically, the framework is used to guide Casall in their future CSR involvement. The framework can also be useful for other SMEs to evaluate and integrate suitable CSR projects into corporate strategy.

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Lapointe, Vincent. « Essays on corporate social responsibility and socially responsible investment ». Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1093/document.

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Notre thèse traite des thématiques de la responsabilité sociétale des entreprises (RSE), de sa relation avec la performance économique et financière de l’entreprise, et de l’investissement socialement responsable (ISR). Ces thématiques ont récemment gagné en popularité, favorisées par un contexte de crise économique et environnementale. Notre thèse se compose de quatre principaux chapitres. Notre premier chapitre est une revue de la littérature académique sur la RSE et l’ISR. Nous proposons une revue interdisciplinaire de la littérature académique partagée entre l’économie et les sciences de gestion (éthique appliquée aux entreprises, stratégie et finance). Notre second chapitre est une analyse empirique de la relation entre RSE et performance financière de l’entreprise sous l’angle du coût du capital. Nous nous intéressons à l’impact de la publication d’une notation de la politique de RSE d’une entreprise sur la liquidité de ses titres et la taille de sa base d’actionnaires. Nos troisième et quatrième chapitres sont des analyses des propriétés de portefeuilles d’ISR construits à l’aide de nouvelles méthodes d’allocations. Ainsi nous analysons comment des stratégies d’allocations basées sur le risque modifient la performance des portefeuilles d’actifs financiers émis par des émetteurs ayant une politique de RSE, et réciproquement comment un univers d’investissement composé uniquement d’émetteurs ayant une politique de RSE modifie les propriétés de ces allocations alternatives
Our thesis examines corporate social responsibility (CSR) and how it is linked to a firm’s economic and financial performance, as well as socially responsible investment (SRI). With the current environmental and economic uncertainty, these issues are attracting increasing interest. Our thesis is organized in four chapters. Chapter 1 is a literature review on CSR and SRI. We propose an interdisciplinary review of the academic literature in both economics and management sciences (ethics applied to business, strategy and finance). Chapter 2 is an empirical analysis of the relationship between CSR and a firm’s financial performance in terms of cost of capital. We look at the impact of publishing an evaluation of the firm’s involvement in CSR on the liquidity of its stocks and the size of its investor base. Chapter 3 and Chapter 4 are analyses of the characteristics of SRI portfolios built according to new allocation methodologies. We analyze how risk-based allocations impact the performance of the portfolios of financial products of issuers involved in CSR, and reciprocally, how a universe of investment composed of the financial products of issuers involved in CSR impacts the properties of these alternative allocations

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Öberseder, Magdalena, Bodo B. Schlegelmilch, Patrick E. Murphy et Verena Gruber. « Consumers' Perceptions of Corporate Social Responsibility : Scale Development and Validation ». Springer, 2014. http://dx.doi.org/10.1007/s10551-013-1787-y.

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Researchers and companies are paying increasing attention to corporate social responsibility (CSR) programs and the reaction to them by consumers. Despite such corporate efforts and an expanding literature exploring consumers' response to CSR, it remains unclear how consumers perceive CSR and which "Gestalt" consumers have in mind when considering CSR. Academics and managers lack a tool for measuring consumers' perceptions of CSR (CPCSR). This research explores CPCSR and develops a measurement model. Based on qualitative data from interviews with managers and consumers, the authors develop a conceptualization of CPCSR. Subsequently, model testing and validating occurs on three large quantitative data sets. The conceptualization and the measurement scale can assist companies to assess CPCSR relative to their performance. They also enable managers in identifying shortcomings in CSR engagement and/or communication. Finally, the paper discusses implications for marketing practice and future research.

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Shamoun, Devan, et Jelena Kokosar. « Corporate Social Responsibility : Inom bankverksamhet ». Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-17783.

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Begreppet CSR, Corporate Social Responsibility, har på senare årtionden blivit ett allt viktigare koncept för företag. För att företag ska kunna vara konkurrenskraftiga krävs det idag att man både tar sitt ansvar utifrån det ekonomiska perspektivet och det sociala perspektivet. I och med att begreppet har vuxit har fler och fler företag börjat använda sig utav CSR och börjat integrera det sin verksamhet. Bankerna ser sig själva idag som stora aktörer i samhällets påverkan att sträva framåt. Därför tar man sig an det samhällsansvar som man förväntas att ta av samhällets medborgare för att bankerna ska anses som goda bankaktörer. Detta är det som kännetecknar CSR, Corporate Social Responsibility, d.v.s. att man tar ett socialt ansvar som man inte tjänar något på. Somliga företag använder begreppet “hållbarhet” hellre än CSR. Vårt syfte med uppsatsen är att beskriva och förklara fenomenet CSR inom bankerna och få större insyn vad det innebär fören bankverksamhet samt hur viktigt det är för bankerna att ha CSR i sin verksamhet. För att kunna besvara våra frågeställningar har vi dels samlat in data i form av intervjuer med CSR ansvariga i Handelsbanken och Swedbank samt den fackliga organisationen Finansförbundet. Vi har även hämtat data från litteratur och vetenskapliga artiklar. Bankerna försöker göra egna tolkningar av begreppet CSR. Trots att Swedbank och Handelsbanken väljer att använda två olika begrepp så går det att se att grundtanken är den samma. Det som skiljer sig mellan dessa två banker när det gäller CSR är vilka projekt man väljer att involvera sig i när det kommer till de olika ansvarsområdena. Allmänheten kan även se mer av Swedbanks CSR arbete, som sticker ut lite mer än Handelsbankens.

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Nilsson, Klara. « Corporate Social Responsibility : How Corporate is the Responsibility ? » Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-75124.

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Bakgrund: Allt fler företag har idag erkänt betydelsen av att ta ett ökat samhällsansvar, Corporate Social Responsibility (CSR), samt att regelbundet kommunicera arbetet med deras intressenter. Då CSR saknar en enhetlig definition och därmed också en enhetlig modell att arbeta efter, skapar det emellertid oklarheter vad arbetet ska leda till. CSR kan då omfamnas av företag som enbart ser arbetet som ett PR-trick och gör symboliska handlingar för att utåt sett uppfattas som goda samhällsmedborgare. Det kan därför ifrågasättas hur väl CSR-arbetet integreras i kärnverksamheten. Det har dock kommit allt fler lagkrav och standarder inom området, vilket potentiellt kan skapa en tydligare ram men även ett annat synsätt. Syfte: Denna studie har som syfte att få en ökad förståelse över CSR som begrepp för att sedan se hur företagen arbetar för att integrera CSR i kärnverksamheten och varför. Studien ser även till påverkan av ökad reglering, för att se om företags syn på CSR har förändrats. Metod: Studien har huvudsakligen en kvalitativ forskningsstrategi med en deduktiv ansats då studien tar avstamp i tidigare studier. De företag som studerats är Lammhult Design Group AB och Electra AB. Som datainsamlingsmetod har det genomförts semistrukturerade intervjuer med ansvariga personer, men det har även skickats ut en medarbetarundersökning i form av en enkät. I studien har jag dessutom inhämtat information från fallföretagens hemsidor samt års- och hållbarhetsredovisningar. Resultat och slutsats: Det är inte lika viktigt att finna en enhetlig definition av CSR i dagens samhälle. CSR som begrepp har dessutom allt mer kommit att ersättas av hållbarhet som anses vara ett vidare begrepp. Vidare är det en långsam process att integrera CSR i kärnverksamheten, där intern CSR-röst, utbildning, rutiner och information är av särskild vikt. Genom att ha ett hållbarhetsarbete i framkant och se det som värdeskapande kan företag undvika påtryckning vid potentiella händelser såsom lagkrav.
Background: Today, most companies have recognized the importance of Corporate Social Responsibility (CSR) and regularly communicating the work with stakeholders. Since CSR lacks a uniform definition and thus also a uniform model to work for, it creates uncertainties about the purpose of the work. Companies who only do symbolic actions to be perceived as good citizens of the community can then use CSR as PR. It can therefore be questioned how well CSR is integrated into the core business. However, it has been an increasing number of legal requirements and standards in the area, potentially creating a clearer framework but also another approach. Purpose: The purpose of this study is to gain a greater understanding of CSR as a concept and then see how companies work to integrate CSR into core business and why. The study also looks at the impact of increased regulation, to see if views on CSR have changed. Method: The study has primarily a qualitative research strategy with a deductive approach that stands on previous studies. The companies studied are Lammhult Design Group AB and Electra AB. As a data collection method, I have conducted semi-structured interviews with responsible managers, but also a staff survey. I have also used the homepages websites and annual and sustainability reports. Outcome and conclusion: It is not as important to find a unified definition of CSR in today's society. The concept of CSR has been replaced by sustainability, which is considered as a broader term. Furthermore, it is a slow process of integrating CSR into core business, where internal voice, education, routines and information are of particular importance. By maintaining sustainability at the forefront companies can avoid pressure such as legal requirements.

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Tsegai, Alek Melake, et Mohamud Hussein. « Corporate social responsibility (CSR) : Hur några av Sveriges mest hållbara företag jobbar med CSR ». Thesis, Högskolan Dalarna, Institutionen för kultur och samhälle, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:du-37646.

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Responsible entrepreneurship is something that is making an impact in society and is taking amore important place among companies, and a concept associated with this is corporate social responsibility. It is a collective name for the responsibility companies are expected to take from society, including taking into account working conditions for employees and environmental impact. The following work intends to investigate how companies that are among Sweden's top 20 most sustainable companies list work with Corporate social responsibility (CSR). The purpose of the work is to understand how the companies work with CSR and this by analyzing and comparing the companies Systembolaget, Ikea and Stena recycling, which are all among the top 20 most sustainable companies in Sweden in 2020. Through relevant theory we have formed an interview guide as a basis for data collection. In total three respondents were interviewed, all of whom had a leading role in corporate responsibility. With an interview guide based on the four aspects of CSR economically, socially, environmentally and ethically a data has been collected. Through an inductive approach, we have drawn conclusions in relation to theory and literature. Since then, through analysis of empirical data, an understanding has been created in how companies work with CSR and how they relate to the theories. The results of the interviews showed that the companies work with CSR and in terms of the different aspects of CSR, there are similarities and differences between the companies. A common denominator for all companies is that of CSR in general. They believe that taking responsibility is part of running a company as the companies are part of society and have a great deal of influence. Furthermore, companies want to be considered legitimate and then take responsibility for their actions.
Ansvarsfullt företagande är något som tar allt större och viktigare plats bland företagen och ett begrepp som förknippas med detta är Corporate social responsibility. Det är ett samlingsnamn för ansvaret företagen förväntas ta av samhället, där bland att ta hänsyn till arbetsvillkor för medarbetare och miljöpåverkan. Följande arbete avser att undersöka hur företag som återfinns bland Sveriges topp 20 mest hållbara företaget lista arbetar med Corporate social responsibility (CSR). Syftet med arbetet är att förstå hur företagen arbetar med CSR och detta genom att analysera och jämföra företagen Systembolaget, Ikea och Stena recycling som alla finns bland topp 20 mest hållbara företagen i Sverige år 2020. Genom relevanta teori har vi format en intervjuguide som underlag för datainsamlingen. Totalt sett intervjuades tre respondenter där alla hade en tongivande roll i företagens ansvarstagande. Med en intervjuguide baserad på de fyra aspekter av CSR ekonomiskt, socialt, miljö och etisk har en data samlats in. Genom en induktiv ansats har vi dragit slutsatser i relation till teori och litteratur. Sedan genom analys av empirisk data har förståelse skapats i hur företagen jobbar med CSR och hur de förhåller sig till teorierna. Resultat av intervjuerna visade att företagens arbetar med CSR och vad det gäller de olika aspekterna om CSR finns det likheter och skillnader mellan företagen. En gemensam nämnare för alla företagen är det på CSR i allmänhet. De anser att ansvarstagande är en del av att styra ett företag då företagen är del av samhället och har ett stort inflytande. Vidare vill företagen anses vara legitima och tar då ansvar för sina handlingar.

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Renvert, Johanna. « Students' attitudes towards Corporate Social Responibility ». Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-11092.

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Corporate social responsibility or CSR is a phenomenon that has steadily been growing for the past decade. CSR is generally considered as activities performed by a company in order to strengthen its positive image. Previous research has indicated that there is a connection between a company’s CSR actions and its consumer’s reactions towards the company and its different product/s. However, few studies have investigated university students’ attitudes towards CSR as well as different CSR initiatives. Therefor the aim of this dissertation is to study the knowledge, attitudes and the importance of CSR initiatives among young university business students. A second aim is to study the influence of CSR activities on the decision making process when in a buying situation. In order to investigate this a quantitative survey was conducted among young business students at the University of Kristianstad. The survey consisted of 18 questions regarding CSR knowledge, attitudes and attributes. A total of 87 respondents participated and handed in the survey. The results demonstrated that even though the students were unsure as to what the abbreviation CSR stands for, when given examples the majority answered correctly. It also became evident that females considered CSR to be more important than the male respondents in many aspects. Especially the CSR initiative “Against animal testing” proved to be seen as much more important among the females than with the males. The results also reveled differences between the age groups. The age group 18-21 was the one that differed the most compared to the other three age groups (22-25, 26-30, 30+). In conclusion the students have a generally positive attitude towards CSR but it does not affect their purchasing decisions.

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Choy, Yuk-wa, et 蔡玉澕. « The Link Management Limited : a socially responsible corporate ? » Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/207652.

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The Link REITs is the most renowned, world-wide real estate investment trust in Hong Kong since 25 November 2005. Yet, the performance of The Link REIT is controversial under the management of The Link Management Limited (“The Link”). The excellence financial performance of The Link is well known, but the non-financial performance is uncertain. While The Link has adopted a sustainability framework for sustainability management, the three key concepts including i) CSR, ii) sustainability and iii) the building of reputational capital will be integrated into one as a prism for analysis. “Corporate Social Responsibility (“CSR”) is simply part of the scope under the concept of sustainability and the notion of building reputational capital is ingrained in various theories in relations to CSR and sustainability. Business that operates to comply with economic and legal responsibilities can be asserted to survive. Together with its compliance with the ethical and philanthropic responsibilities, a company could enjoy increasing competitiveness by gaining consumer confidence over a long term. The Link has been experiencing changes in its moral system prior to its personnel change upon these years. Start from the individual level, CEO of The Link disseminated his espoused ethical values to the organizational and then to the societal level. The moral system will be examined; barriers against the dissemination of ethical practice will be addressed. Upon The Link’s behavioural change in its ethical practice, a reputation audit which is also known as perception test will be used to test if there are perception gaps exists in between levels of the dissemination. Contrasting the existing state of The Link’s ethical performance with the desired state wanted by The Link’s key constituencies, this would help to address the perception gaps. Whether these perception gaps are opportunities to improve or challenges to overcome, it is important information for The Link to further develop and to gauge its sustainability management strategy.
published_or_final_version
Housing Management
Master
Master of Housing Management

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Öberseder, Magdalena, Bodo B. Schlegelmilch et Patrick E. Murphy. « CSR Practices and Consumer Perceptions ». Elsevier, 2013. http://dx.doi.org/10.1016/j.jbusres.2013.02.005.

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Researchers and companies are paying increasing attention to corporate social responsibility (CSR) programs and the reaction to them by consumers. But despite such corporate efforts and an expanding literature exploring consumers' response to CSR, it remains unclear how consumers perceive CSR and which "Gestalt" consumers have in mind when considering CSR. Moreover, academics and managers lack a tool for measuring consumers' perceptions of CSR. This research explores consumers' perceptions of CSR and develops a measurement model for them. Based on qualitative data from interviews with managers and consumers, a conceptualization of consumers' perceptions of CSR is developed. Subsequently, this model is tested and validated on three large quantitative data sets. The conceptualization and the measurement scale help companies assess consumers' perceptions of CSR relative to their performance. They also enable managers to identify shortcomings in CSR engagement and/or communication. Finally, the paper discusses implications for marketing practice and future research. (authors' abstract)

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Eriksson, Joachim, et Oscar Junling. « CSR – framtidensstrategiska vinnare ? : En fallstudie om hur företagsavdelningarintegrerar CSR-strategi ». Thesis, Linköpings universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-150918.

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Problemformulering: Författarna har inte identifierat forskning om CSR-strategi utifrån ett avdelningsperspektiv. Kunskapsluckan studien vill undersöka är därför företagsavdelningars drivkrafter att arbeta med CSR, likheter och skillnader mellan avdelningars CSR-arbete och hur de samordnas. Syfte: Syftet med uppsatsen är att undersöka hur avdelningarnas CSR-arbete stödjer integreringen av företagets totala CSR-strategi. Frågeställning: Vilka drivkrafter bidrar till avdelningarnas arbete med CSR? Hur genomför respektive avdelning sitt CSR-arbete samt vilka likheter och skillnader finns det? Hur samordnas CSR-arbete mellan avdelningarna? Slutsats: Att göra rätt saker i rätt avdelningen och att beroende på företagsavdelning göra olika CSR-aktiviteter är effektivt enligt uppsatsförfattarna. Samordningen däremellan behövs och för Stadium har kommunikation främst skett genom ett hållbarhetsråd. Uppsatsförfattarna ser också fler möjligheter, exempelvis dokumentation om CSR-strategi, resultat och nyckeltal. Om avdelningar tillsammans tar sitt ansvar, arbetar mot ett gemensamt mål samt stödjer varandra uppnås högre nytta och CSR är då ett strategi- och styrningsmedel som kan skapa nytta för företag och samhället. Kunskapsbidrag: Studiens kunskapsbidrag resulterar i en ökad förståelse om att samordning och integration mellan avdelningar ökar chansen för en total CSR-strategi med önskat strategiskt utfall av högre totalt värdeskapande för företag och samhället.
Problem discussion: The authors have not identified research on CSR strategy based on a departmental perspective. The knowledge gap that the study examines is therefore the business departments' driving forces to work with CSR, similarities and differences between departments' CSR work and how they are coordinated. Purpose: The purpose of the paper is to investigate how the departments' CSR work supports the integration of the company's overall CSR strategy. Research questions: What driving forces contribute to the departments' work with CSR? How do each department carry out its CSR work and what similarities and differences are there? How is CSR work coordinated between departments? Conclusion: To do the right things in the right department and to do different CSR activities according to the business department is effective according to the authors. Coordination between them is needed and for Stadium, communication has been done primarily through a Sustainability Council. The authors also see more opportunities, such as documentation about CSR strategy, results and key indicators. If departments take responsibility, work towards a common goal and support each other, greater benefit is achieved, and CSR is then a strategy and guidance that will benefit businesses and society. Science contributions: The study's knowledge contribution results in an increased understanding that coordination and integration between departments increases the chance of a total CSR strategy, with the desired strategic outcome of higher total value creation for companies and society.

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Osman, Anas, et Hedib Sulejmanovic. « Corporate Social Responsibility inom finansbranschen ». Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-10807.

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Bakgrund och problem: Miljö- och socialt ansvar är frågor som allmänheten allt mer ställer som krav på företagen. Enligt undersökningar så visar det sig att finansbranschens ointresse för etik- och miljöfrågor skadar allmänhetens förtroende till finansbranschen. Samtidigt så visar det sig att finansbranschen har ökat publiceringen av Corporate Social Responsibility. Syfte: Syftet med uppsatsen är att få en fördjupad förståelse för hur finansbranschen tar ett socialt ansvar. Vi vill även undersöka hur aktörer inom finansbranschen går tillväga för att agera ansvarsfullt. Metod: För att samla in information har vi använt oss av kvalitativ metod i form av intervjuer. Vi undersökte hållbarhetsredovisningar för att sedan följa upp det med intervjuer med en CSR ansvarig på respektive institut. Slutsats: Genom undersökningen kom vi fram till att finansinstituten följer de krav som ställs på företagen för att uppfylla ett socialt ansvarstagande, vare sig om det är genom lagstadgade regelverk eller etiska normer och värderingar. Det man dock själv kan välja att följa och till vilken grad, är de etiska normerna och värderingarna som definieras genom olika internationella riktlinjer. Undersökningen visade även att de undersökta finansinstituten konceptualiserar CSR genom att sträva efter att uppnå en hållbar finansiering. Finansinstituten har ett identiskt tankesätt vad gäller hållbar finansiering, att de störst kan påverka genom sin utlåningsverksamhet är en utgångspunkt som enar instituten. De anser att det leder till ett större ansvarstagande samt att verksamheten följer en hållbar utveckling.
Background and problem: Environmental- and social responsibilities are the issues that the public increasingly demands on businesses. According to studies, it turns out that the financial sectors disinterest in ethical and environmental questions damages public confidence in the financial industry. Meanwhile, it turns out that the financial sector has increased publication of Corporate Social Responsibility. Purpose: The purpose of this paper is to gain a deeper understanding of how the financial sector fulfills a social responsibility. We also want to examine how actors in the financial industry go about to act responsibly. Method: To collect the information, we have used interviews. We investigated the sustainability reports and then followed it up with interviews with a CSR manager at the respective institutions. Conclusion: Through the investigation, we concluded that financial institutions comply with the requirements imposed on companies to fulfill a social responsibility, whether it is through statutory regulations or ethical standards and values. It, however, can choose to follow and to what degree, is the ethical norms and values as defined by various international guidelines. The survey also showed that the surveyed financial institutions conceptualize CSR by striving to achieve sustainable funding. Financial institutions have an identical mindset of sustainable funding, the largest can influence through its lending activities is a starting point that unites institutes. They believe that this leads to greater accountability and that the business complies with sustainable development.

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