Rozprawy doktorskie na temat „Social responsibility of business”

Corporate social responsibility is the commitment of businesses to behave ethically and to contribute to sustainable economic development by working with all relevant stakeholders to improve their lives in ways that are good for business, the sustainable development agenda, and society at large. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/8353

Introduction: The society is becoming more aware of the importance of corporate social responsibility (CSR) work. CSR has also be-come a competitive tool in order to reach out to potential cus-tomers. There are also many definitions of what CSR actually means. These are things that makes it interesting to find out how multinational corporations, who has a lot of power, per-ceive and work with CSR, as well as what can be done to make corporations work more with CSR.

Purpose: The purpose of this thesis is to describe what CSR as a con-cept means, whose responsibility it is, as well as why corpora-tions work with it. We also intend to find out what it takes to make CSR a more prevailing and decisive instrument for cor-porations?

Method: We conducted six unstructed interviews with multinational corporations in Sweden.

Conclusion: Today the phenomena of CSR has no unified definition, this is why we believe that a definition that is precise in describing what CSR is can be useful. We think that transparency is something important since information provided to the pub-lic, provides consumers and stakeholders with power to make information based investment, and purchase decisions. We have also concluded that we think that the most important factor in driving the CSR work forward and making it grow in size, is to make consumers reward the corporations that per-form well in their CSR activities.

Bakgrund: Enligt en undersökning gjord av Livsmedelsverket beräknas tjugo procent av Sveriges barn i dagsläget vara överviktiga eller lida av fetma. Orsaker till detta sägs vara bland annat ändrade levnadsvanor som exempelvis mindre fysisk aktivitet och mindre hälsosam mat. Övervikt ses i normala fall av samhället som ett problem och på senare tid har allt fler samhällsaktörer börjat uppmärksamma frågan. Kravet från samhället ökar på att bland annat företagen skall ta sitt sociala ansvar och hörsamma samt agera för en samhällsförbättring med syfte att komma tillrätta med överviktsproblemet. Något som dock inte har fått lika mycket utrymme i debatten om socialt ansvar i samband med övervikt är hur den offentliga sektorn agerar i denna situation.

Syfte: Utgör statens, kommunens, landstingets och skolans nuvarande agerande var för sig ett socialt ansvartagande med syfte att skapa de bästa förutsättningarna för en grundskolelev att komma tillrätta med sin övervikt? Skapar dessutom de fyra parternas gemensamma sociala ansvarstagande tillräckligt med förutsättningar för att grundskoleleven skall komma tillrätta med sin övervikt?

Tillvägagångssätt: Resultatet baseras på en intervjuundersökning med representanter för landsting, kommuner och skolor i Östergötlands län, närmare bestämt i kommunerna Linköping och Mjölby. Ytterligare har statens offentliga handlingar studerats och utvärderats.

Resultat: Resultatet av undersökningen visar att det fyra olika aktörerna uppmärksammar problemet om barns-, och i detta specifika fall grundskolelevers övervikt. De fyra aktörerna staten, kommunen, landstinget och skolan tar var och en ett socialt ansvar genom både kort och långsiktiga projekt. På frågan om de fyra parternas gemensamma ansvarstagande utgör tillräckliga förutsättningar för att ett barn själv skall komma tillrätta med sin övervikt är svaret nej. Exempelvis erkänner alla inblandande parter själva att de skulle kunna göra mer för att förbättra den rådande situationen. Aktörerna menar att det som saknas är ett helhetstänkande, att exempelvis hälsokunskap skulle behöva integreras i hela skolverksamheten och inte bara i samband med ämnet idrott och hälsa eller i olika temaveckor. Det som ytterligare skulle behövas för att lösa situationen är ett bättre samarbete mellan, de i denna undersökning, fyra olika aktörerna.

The central question addressed was what motivates small business leaders to incorporate social responsibility in their companies' mission, vision, and culture. In particular, there is a knowledge gap about what motivates small business leaders to take both financial and non-financial actions to support their employees, their local economies, and their communities. Interviews with three small business owners in Michigan were coded to identify key emergent themes explaining why small business leaders contributed to their local communities. Theoretical or conceptual support for the study included Carroll's social performance model, Vroom's expectancy theory, and CCI strategies. The literature review included that of motivation and social responsibility. The interviews were coded, analyzed, and six themes emerged. The participants were concerned with being socially responsible and motivation comes from defining social responsibility and finding ways to fulfill a need. Employees play a key role in creating and continuing an environment set by the example of the owner and this is done through repetition, thus aligning business practices with being socially responsible. Lastly, connection to people helps build relationships, while being cognizant of initiatives to protect the environment, thus Going Green initiatives. After the research, the researcher developed the Small Business Community Involvement model (SBCI), based on the themes. This model can help small business leaders looking to partake in socially responsible activities. This study is significant because it will improve understanding of social responsibility in the small business sector.

Published Article
Although much work has been done on the society versus business relation issue, it has yet to cascade business social responsibility (BSR) to small ventures and especially rurally based ones where survival is a more pertinent goal. Most studies to date have focused on corporate and large organisations, thereby suggesting that BSR is not really a small business issue. A major consequence / cause of this apparent bias towards large business is limited research into how small ventures and especially rural ones perceive and apply BSR. This study proposes an instrument for measuring BSR in small ventures. Through empirical analysis the resultant instrument was found to be valid for measuring small business BSR and measured four dimensions thereof namely : Expected benefits; Community / customer practices; Realised / actual benefits, BSR awareness / attitude and employee practices. Through discriminant analysis, the identified factors of BSR are useful to classify ventures as high or low sales and profit performers, suggesting that information on a firm's BSR activities can be used as indicators of firm performance.

This thesis investigates criteria used by research agencies that publish ratings of business organisations in respect of their corporate social responsibility (CSR) performance and the relationship of these criteria to underlying ethical principles. Companies are rated according to CSR criteria. Observation of different rating agencies' results for the same, or similar organisations, shows a significant variation in results. Variations in rating must result either from different criteria being applied or from criteria addressing similar topics being assessed in a different way. Criteria from different rating agencies are found to be comparable. Thus if rating criteria are derived from an ethical view of the responsibilities of business organisations, then inconsistent results may be explained by variations in the ethical basis of corporate social responsibility used by agencies. Subject companies are rated under broad categories such as corporate governance, human rights and the environment. These categories contain specific criteria. My investigation compares the criteria used by major rating agencies and identifies the ethical basis, if any, that can be attributed to each criterion. The study finds that there are clearly identifiable links between a number of criteria used by each rating agency and the ethical theories selected for evaluation. Further, there is sufficient difference between the agencies to characterise each in relation to one or more of the ethical theories selected. There is inconsistency, however, within each agency's basis of principles as well as between agencies, which indicates an unsatisfactory lack of explicit relationship between the general, and reasonably consistent, definition of corporate social responsibility and application of coherent ethical principles. In practical terms around 10% of all investments in the United States, representing 2.3 trillion dollars, are invested in ethical or screened funds that rely on these and similar rating agencies results to determine CSR performance of firms. The large variation in results demonstrated in my thesis suggests that very significant financial decisions are based, at least in part, on inconsistent data. I suggest in my conclusion that if agencies were to consider, justify and clearly state the ethical basis from which their criteria derive, then investment managers and their clients could be more certain that their CSR principles were being upheld.

This thesis is about the decisions made in markets: whether decisions and what decisions are made by consumers. It isa study in consumer sovereignty and particularly In the way this may be used In ensuring social responsibility In business. Pressure group influence on purchase behaviour, particularly in the use or threat of consumer boycotts, suggests an extension of consumer sovereignty beyond its mere technical meaning within economics to a more literal meaning. Consumer authority in the marketplace may not simply refer to the more immediate characteristics of the offering such as product features or price but, as boycotts show, other charac- teristics such as whether the firm has investments in South Africa. Consumer boycotts are but the most manifest and organised form of purchase behaviour influenced by ethical concerns. Yet ethical purchase behaviour, although found in many markets, is largely unre- cognised In the literature. The novelty of this topic and the perspective on consumer sovereignty entailed an emphasis on conceptualisation in the research. The nature of capitalism and consumer sovereignty, the ideology of marketing, the problem of the social control of business, and pressure groups in the political process and their strategies and tactics, are explored to develop an argument which supports the notion of ethical purchase behaviour. A model is proposed identifying a role for pressure groups In the marketing system, explaining ethical purchase behaviour at the micro level by recognising negative product augmentation. Survey research and case studies support the model and the argument. Guidelines for action are proposed for pressure groups and business, suggesting both seek to influence a legitimacy element in the marketing mix. At a more conceptual level, consumer sovereignty is shown to offer potential for ensuring social responsibility in busi - ness. Of the three mechanisms for social control of business, the market may be used to greater effect through ethical purchase beha- vi our. However, consumer sovereignty requires choice as well as information. Pressure groups may act as a countervailing power by providing the necessary information, but competition is essential for choice. Consumer sovereignty Is the rationale for capitalism, the political- economic system in the West. This study questions the basis of such a system if political or ethical, as well as economic decisions, are not made by consumers in markets. Hence the argument for ethical purchase behaviour becomes an argument for capitalism.

La responsabilità sociale delle imprese (CSR) nella sua moderna formulazione è un argomento rilevante e in continuo sviluppo, a partire dalla metá degli anni ’50 la responsabilitá sociale di impresa é un concetto che vive un processo di continua crescita, sia di importanza che di concretezza. La gravitá della crisi degli ultimi anni é certamente il presupposto per ricercare un nuovo sviluppo economico plasmato sulla responsabilitá sociale di impresa. Coordinato con la CSR, il documento che esprime e traccia la linea guida dell’idea imprenditoriale è il Business Plan, si tratta di una formulazione del piano pluriennale con il quale l’impresa programma la propria attivitá. I fattori di successo futuri sono rappresentati in questo documento che descrive il piano d’azione dell’ imprenditore, consentendo di valutarne la fattibilitá e la redditivitá. L’obbiettivo principale di questo lavoro é individuare gli elementi chiave che legano la corporate social responsibility al business plan, ovvero esaminare la pianificazioine delle attivitá in osservanza e tutela delle condizioni sociali ed ecologiche. Esiste infatti una correlazione tra le attivitá delle piccole, medie e grandi imprese con la corporate social responsibility. Le imprese sono i soggetti con maggior responsabilitá riguardo le condizioni ambientali create con l’espansione della globalizzazione, le loro strategie incidono pesantemente sul’ evoluzione ambientale. Dal punto di vista qualitativo la corporate social responsibility, se affiancata al business plan, ha mostrato di avere un impatto positivo in ogni area aziendale, dalle risorse umane alla supply chain, nelle relazioni con l’ambiente esterno, nella brand reputation e sul’ attitudine del consumatore. Con riferimento invece all’ analisi quantitativa é stato rilevato come la riduzione del costo dell’equity capital é un elemento fondamentale ottenibile con l’applicazione della corporate social responsibility, nel complesso i dati sono coerenti con la previsione che una potenziale riduzione del costo del capitale azionario motivi le imprese a pubblicare autonomamente e spontaneamente i report CSR e che si ottengono cosí ottimizzazioni della gestione delle risorse finanziarie, del ricorso al credito e che si conseguino condizioni superiori delle performance.

Bakgrund: Debatten om Corporate Social Responsibility (CSR) har pågått i över 40 år och har under de senaste åren blivit allt mer aktuell även i Sverige. Detta till följd av dels de ökade krav som medarbetare och konsumenter ställer på företagen och dels på grund av en ökande internationalisering, en snabbare informationsspridning och ett hårdare företagsklimat. Idag finns flera exempel på företag som kompletterar målet om att maximera vinsten med ett mål om socialt ansvarstagande. Samtidigt strävar dagens marknadsförare i allt större utsträckning efter att skapa holistiska marknadsförings-aktiviteter, med syfte att bygga ett starkt varumärke som kan skapa konkurrensfördelar. Syfte: Denna uppsats har till syfte att öka förståelsen för CSR:s påverkan på ett företags varumärke. Detta genom att fokusera undersökningen på hur CSR påverkar ett varumärkes identitet och dess betydelse i handeln Business to Business. I uppsatsen vill vi visa på vad som är viktigt att fokusera på vid genomförandet av CSR-aktiviteter. Undersökningen: I vår undersökning har vi genomfört fallstudier av två företag, Santa Maria och Chiquita. Detta har kompletterats med intervjuer av nyckelpersoner på några av Sveriges största butikskedjor inom dagligvaruhandeln. Detta för att undersöka deras relation till de två undersökta företagen och synen på deras CSR-strategier. Slutsats: Utifrån den insamlade sekundärdatan och de genomförda intervjuerna har det framkommit att det finns en positiv inverkan på varumärken om CSR-arbetet är implementerat, kommunicerat och kopplat till affärsverksamheten. Studien har även visat att CSR-strategin måste tilltala företagets intressenter för att företaget ska kunna skapa sig konkurrensfördelar gentemot de andra aktörerna på marknaden. Nyckelord: CSR, varumärken, Business to Business, dagligvaruhandeln.

På en konkurrenskraftig marknad är det viktigt för företag att differentiera sig genom ett starkt varumärke. Genom att vara en ”god medborgare” i form av Corporate Social Responsibility, CSR, kan företagstärka relationen mellan kund och företag och på så sett varumärket. CSR innebär att företag på frivillig grund integrerar sociala och miljömässiga hänsyn i sin verksamhet och i sin samverkan med intressenterna, utöver vad lagen kräver. Syftet med uppsatsen är att redogöra för hur företag arbetar med CSR och vidare diskutera vad som stärker ett varumärke, för att sedan klargöra om och hur företagens CSR-arbete kan definieras som varumärkesstärkande. CSR-arbetet kan delas in i Lantos tre kategorier etiskt, strategiskt och altruistiskt och enligt resultatet i uppsatsen kan endast strategisk CSR ses som varumärkesstärkande. Drivkraften bakom engagemanget i CSR-frågor ses antingen som ett business case eller som ett ethics case. Strategisk CSR är snarlik business case då den ekonomiska vinningen är syftet med handlingen. Vid altruistisk CSR och ethics case är det istället viljan att göra ”det rätta” som är syftet. Allt CSR-arbete som på något sätt kommuniceras till företagets intressenter ses indirekt som varumärkesstärkande då arbetet skapar tillit och förtroende för varumärket. Då nästan allt arbete med CSR kommuniceras på något sätt, antingen externt på hemsidor och genom rapporter eller internt till medarbetare, är det varumärkesstärkande enligt teorier om hur ett varumärke stärks.

 

Due to the growing importance of social responsibility in business processes, various topics of corporate social responsibility are being versatile and exhaustively examined and discussed in the scientific literature, but still there is a lack of research and discussions on implementation, consolidation and development measures of corporate social responsibility, in particular the employees of organization as a key one. Considering the relevance of the consolidation and development of corporate social responsibility and basing on the analysis of concepts of social responsibility and theories of its consolidation measures as well as analysis of employees’ evaluations, in the dissertation the implementation state of corporate social responsibility in Lithuania is revealed and, by comparing it with the state of play in Belarus, new opportunities for the consolidation of corporate social responsibility are disclosed. Additionally, during the search of new consolidation measures of corporate social responsibility, differences of business and public sector social responsibility are presented, at the same time appraising the role of the public sector in consolidation and development processes of corporate social responsibility, and the issues of evaluation of organization’s assumed level of social responsibility and of impact of socially responsible behaviour on organization itself and its interests groups are analyzed. As well the dissertation delivers the disclosure of potential... [to full text]
Nors didėjant socialinės atsakomybės svarbai verslo procesuose verslo socialinės atsakomybės tematika mokslinėje literatūroje įvairiapusiai ir išsamiai tiriama ir aptariama, tačiau pasigendama tyrimų ir diskusijų apie verslo socialinės atsakomybės įgyvendinimo, įtvirtinimo ir plėtros priemones, o ypač apie organizacijų darbuotojus, kaip pagrindinį verslo socialinės atsakomybės įgyvendinimo ir įtvirtinimo įrankį. Atsižvelgiant į verslo socialinės atsakomybės įtvirtinimo ir plėtros klausimų aktualumą, disertacijoje, remiantis socialinės atsakomybės koncepcijų ir įtvirtinimo priemonių teorijų bei darbuotojų vertinimų analizėmis, atskleidžiama verslo socialinės atsakomybės įgyvendinimo būklė Lietuvoje ir, lyginant su jos būkle Baltarusijoje, nustatomos socialinės atsakomybės įtvirtinimo verslo organizacijose galimybės. Be to, naujų verslo socialinės atsakomybės įtvirtinimo priemonių paieškos metu, išsamiai aptariami verslo ir viešojo sektoriaus socialinės atsakomybės skirtumai, įvertinant viešojo sektoriaus vaidmenį verslo socialinės atsakomybės įtvirtinime ir plėtroje, ir analizuojama organizacijos prisiimto socialinės atsakomybės lygio ir socialiai atsakingos elgsenos poveikio pačiai organizacijai ir jos interesų grupėms vertinimo problematika. Taip pat disertacijoje atskleidžiamas darbuotojų savybių įtakos verslo socialinės atsakomybės įtvirtinimui potencialas, pasiūlant pilotinį darbuotojų savybių įtakos socialinės atsakomybės įtvirtinimui verslo organizacijoje modelį. Due... [toliau žr. visą tekstą]

The increasing commercial and social pressure for business leaders to act in a socially responsible manner is undermined by the lack of standards in Corporate Social Responsibility (CSR) legislation, auditing, indexing, and reporting. Moreover, CSR research is fragmentary and often missing empirical corroboration. It lacks synthesis, uses CSR concepts and terms ambiguously, and is inconsistent in the identification of CSR practices, its formulation and institutionalisation. This study addresses these gaps and discontinuities by first synthesising a range of theories into an explanatory framework. This framework provides the pre-understanding for the collection and analysis of qualitative data drawn from the UK oil and gas industry. The findings highlight the heterogeneous and dynamic nature of CSR operationalisation. The analysis emphasises the dependence of CSR strategy formulation on business leaders’ personal beliefs and biases. These beliefs are tempered by balancing shareholders’ interests and stakeholders’ expectations, and are affected by the global (in the case of corporations) or the local (in the case of corporate subsidiaries and small-medium size enterprises) contexts. These appear to be the main factors influencing leaders’ CSR decisions. The findings also demonstrate a number of challenges that business leaders face when reconciling personal, organisational, industry, global, and societal values and ethical beliefs; and balancing traditional organisational goals, such as profit maximisation, with increased stakeholder empowerment in granting social legitimacy. In addition, the exploration of CSR institutionalisation reveals different approaches in corporate subsidiaries, which fluctuate between the CSR practices of corporate headquarters and those of SMEs. The analysis of these findings results in a proposed hybrid model of CSR Institutionalisation in the oil and gas industry, with a breakdown of identified factors affecting corporate, SMEs’, and subsidiaries’ leaders’ CSR decisions. This thesis contributes to the literature by proposing a number of concepts, including: CSR Nexus and CSR Dynamics models as conceptual syntheses of the theoretical framework; an empirically corroborated CSR Operationalisation model within the studied organisations suggesting a nonconformance with extant CSR research; an observed matrix of business leaders’ CSR Motivations highlighting their diversity in corporations, SMEs, and corporate subsidiaries. Finally, a conceptual CSR Convergence model is proposed, which outlines a comprehensive approach to CSR education and implementation. In a weak and ambiguous CSR regulation and legislation environment, this study endeavours to bridge the gap between CSR research, business organisations, and stakeholders by contributing to the enhancement of CSR understanding, education, and implementation.

When exploring business in China we noticed that companies behaved in a different way, Corporate Social Responsibility was seen as integrated in companies’ business models as an integral part in order for them to grow and sustain. This seemed to be a new approach to us as well as poorly discussed in the literature we had experienced. Therefore, the purpose of this study is to explore the content of Business Model, the conceptualisation of corporate social responsibility in the Chinese context and the importance of including the concept of corporate social responsibility in firms’ Business Models. Based on the exploration, we decided to employ the hermeneutics perspective of social science. Accordingly, the research was conducted through a qualitative study with an inductive approach. Based on interviews of the respondents’ organisational and personal perspective of the Chinese context, with literature review as reference to and reflection on the findings to have in-depth understanding of the concepts, we conducted this study, which is shaped by the following major findings. Business Model and Corporate Social Responsibility are dependent on the complexity in a certain context, the studied Chinese context, and therefore need reconfiguration. Sustainability in China is assumed to move, but rather in its own direction than similar way to the development in West. The focus of Business Model is moving more towards creating value in terms of economic, social and societal rather than only considering money making. The Chinese government is seen to have political power and influence on the business market with heavy interference in the business’s direction, operation and management. As a result, collaboration with government can guide, facilitate and increase success of businesses. Business Model for Sustainability should be created on an aggregate level, where businesses should consider integrating Corporate Social Responsibility as the foundation in their business model, which is pushed and driven by the government. A business model for sustainable development in China is proposed with the two integral constituents: Corporate Social Responsibility and Politics represented by the government. Lastly, reflecting on the literature review of the studied fields respectively, it has been dragged behind the current state of the evolving world. What is happening in China, the second largest economy in the world and one of the biggest countries suggests that more intensive attention of researchers should be paid to business practice with Corporate Social Responsibility as an integral part of business model. With a focus more on the contextualisation, new dimensions or horizons of the literature development can be revealed when hidden or untouched aspects such as political influence in business are investigated. Accordingly, the heterogeneity in perspectives on conceptualisation and configuration of Business Model and Corporate Social Responsibility in the literature along with that in practice is inevitable. It is more important to see how the concepts look like and work in close connection with the context, rather than trying to shape the literature in one particular way to prove that it works in all contexts.

Some business owners lack experience balancing corporate social responsibility (CSR) and shareholder profitability. Grounded in stakeholder theory, the purpose of this phenomenological study was to explore business owners' experiences regarding balancing corporate social responsibility of hiring ex-inmates and shareholder profitability. The target population included 20 business owners in Newark, New Jersey who integrated CSR as part of their firms' formal business plans, were committed to hiring ex-inmates, and feared the consequential loss of profit such engagement might incur. Data were collected using in-depth semistructured interviews and analyzed using the modified van Kaam method. Three prominent themes included social perceptions of ex-inmate integrity, impact of business sector on the feasibility of hiring ex-inmates, and responsibility to shareholders and customers as stakeholders. Employers, ex-inmates, and communities benefit from business leaders who implement programs that educate communities about the benefits of welcoming ex-inmates into the workforce. Members of communities can be informed by seminars, advertisements, and distribution of literature that ex-inmates who find employment are less likely to recidivate or become (along with their families) burdens on public resources. Employment is a means of reintegrating ex-inmates into society such that an assumed destructive enemy of the community is converted into a productive member of the society. Social implications include the potential to assist ex-inmates to search for employment, reduce the likelihood of ex-inmate recidivism and become resourceful to the community, assist employers to perform CSR, and take advantage of tax incentives.

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.

Företag har först och främst ekonomiska intressen att ta hänsyn till. Ett mål är att skapa acceptabel vinst för sina ägare och ett delmål är att hålla nere sina kostnader. Rekryteringskostnaderna anses ha blivit en relativt dyr kostnadspost. Ett sätt att reducera denna är att företaget söker personal som inte bara är kompetent utan som även kan omfattas av företagets målsättning och etik. På så sätt växer en lojalitet fram mellan dessa och ökar sannolikheten att personal stannar längre hos företaget. Den anställdes trivselfaktor ökar och han får bättre förutsättningar för att känna att han tillsammans med företaget kan bidra till förändring av samhället och världen.

Vänds fokus från företagets intresseperspektiv till den arbetssökandes, kan man fråga sig om det finns ett intresse hos arbetssökande personer, i detta fall våra studenter i intervjuundersökningen, att utöver lön, ta hänsyn till företagets/organisationens policy

beträffande CSR- relaterade faktorer.

As social problems, such as environmental pollution persist, the need to implement corporate social responsibility (CSR) to enhance societal well-being becomes important. However, little is known about how corporate leaders implement CSR. The purpose of this qualitative transcendental phenomenological study was to identify and report the lived experiences of corporate managers relevant to CSR implementation. This study was guided by ecological systems theory, the Porter hypothesis, the Maslow hierarchy of needs theory, and the Harrod-Domar growth model, which justify the importance of societal well-being to business profitability and growth. The research question regarding the lived experiences of corporate managers of CSR implementation aligns with the research problem. A transcendental phenomenological approach was used to identify and report lived experiences of corporate leaders to illuminate understanding of CSR implementation worthy of emulation. Open-ended questions were used in semi structured interviews of purposefully selected managers, based on their lived experiences relevant to CSR implementation, of manufacturing corporations in Charlotte, North Carolina. Van Kaam's phenomenological analysis as explained by Moustakas was used to analyze data. Findings revealed that corporate leaders implemented CSR by donating and volunteering to support health care, nature preservation, education, and poverty reduction. Participants also responded that they supported recycling and use of alternative sources of energy to improve the health and safety of employees and society. The understanding gained from participants' responses can positively affect social change, as participants assessed that CSR implementation resulted in societal well-being.

This thesis discusses the concept of Corporate Social Responsibility, which means that companies are taking a voluntary accountability towards the society with a view to improve it. Today's stakeholders and people in general have higher demands and expectations on businesses and its products or services than before. This is driving more and more companies to consider questions like voluntary responsibility so that they can maintain public confidence. Confidence towards the banking sector is particularly important to avoid financial crises. Our study focuses on leadership impact on CSR. We aim to examine whether leaders in major Swedish banks can use their leadership to influence CSR. This study is based on a qualitative research method and the deductive approach was applied. Our primary data was collected through four personal interviews with five respondents. We achieved our purpose by exploring managers'/leaders' attitudes about and interest in CSR. Thereby, we got an insight in whether leaders can create conditions for sustainable development. The four major banks that we have been studying are Handelsbanken, Nordea, SEB and Swedbank, all of them located in Halmstad. The result was analyzed based on the concepts of communication, business ethics/values and leadership. The study has demonstrated that leadership possessed by the leaders within major Swedish banks can be used to influence CSR, using three factors: communication, values and transformational leadership. This way, a leader may be able to create a solid base for CSR, increase understanding and also motivate employees' commitment and awareness of CSR.

The focal point for this thesis is corporate social responsibility and how it can affect competitive advantage. This study is conducted within the pharmaceutical industry, an industry that is claimed to have a very high level of social responsibility. Thus, understanding what kind of CSR factors that contributes to competitive advantage might be seen as a relevant field of study. The purpose if this study is to explain what kind of social responsibility factors that generates competitive advantage for pharmaceutical companies. The method used in this thesis is a content analysis, where pharmaceutical companies´ social responsibility reports are viewed and where the appearance of certain key words associated with CSR factors were counted. The following CSR factors have been used: human rights, labour practice, environment, fair operating practice, consumer issues and community involvement and development.   Findings of this study indicate that consumer issues and community involvement and development are positively related to competitive advantage for pharmaceutical companies.   The main limitations of this study are that findings are only applicable for the pharmaceutical industry. Also, since the sample is relatively small (N=25) it might be hard to replicate the findings of this study. This might alter the generalizability ability. The original value of this study is that it is a step towards understanding what kind of CSR factors that contributes to competitive advantage for pharmaceutical companies.  Key words: pharmaceutical, CSR, corporate social responsibility, competitive advantage.

Qu'est-ce que la Responsabilité Sociale des Entreprises (RSE) et peut-elle être induite par la demande ? Le fait de fournir un bien public est-il rentable pour les entreprises ou ces biens devraient-ils être exclusivement fournis par l’État ? Les produits verts sont-ils excessivement chers et devraient-ils être taxés ? Une fois la taxe imposée, qui seront les bénéficiaires et qui paiera effectivement la taxe ? En quoi les résultats dépendent-ils de la complémentarité ou substituabilité entre l'investissement en RSE en question et le bien public fourni par l’État ? Le chapitre 1 de cette dissertation répond à ces questions et crée un cadre conceptuel pour approfondir l'analyse, dans les chapitres suivants, de la RSE en tant que pratique désirable par laquelle les entreprises fournissent un bien public à côté du bien privé qu'elles produisent. Une des questions qui émergent de l'analyse est le besoin d'identifier et d'explorer une nouvelle forme de dichotomie qui est l'arbitrage entre la fourniture du bien public par le marché via la RSE et sa fourniture à travers l’État. Cette question est très intéressante dans le cas des pays en développement, mais aussi des pays développés, où les entreprises ont des liens politiques importants. Le chapitre 2 montre que les entreprises ayant des liens politiques - ou, dans le cas extrême, les hommes d'affaire-politiciens - sont en mesure d'influencer le gouvernement pour réduire le niveau de bien public qu'il fournit afin de maximiser le rendement réputationnel de leur investissement en RSE. Le mécanisme est le suivant. Un niveau de bien public insuffisant fourni par l'Etat offre des gains politiques importants pour les firmes qui contribuent à ce bien à travers leurs activités de RSE pour corriger la défaillance de l’État. Les consommateurs se méfient alors des vraies motivations des entreprises derrière ces activités, elles pourraient résulter de leur bienfaisance mais aussi de leur cupidité politique. Toutefois, comme toutes les entreprises, y compris les plus bienfaisantes et les plus opportunistes, participent, le fait qu'affaires et politique interfèrent ne détériore pas la réputation des participants à la RSE puisque ces gains politiques sont tellement importants que tout le monde s'y engage. La corruption devient socialement acceptable dans le sens où elle n'est pas sanctionnée en termes de réputation. Le chapitre 3 fournit une explication stratégique du phénomène de la corruption devenant épidémique dans une économie. Il explique pourquoi la corruption, sous forme de prise de pot-de-vin, peut se répandre entre les différentes agences du gouvernement sous le simple effet de l'interdépendance de leurs efforts
What is Corporate Social Responsibility (CSR) and can it be demand-driven ? Is there a business case for corporates providing the public good or should it be solely provided by the government ? Are green products over-priced and should they be taxed ? If they are, who are the beneficiaries and who are the actual tax payers ? Will results differ whether the CSR investments in question complement or substitute for the government provision of public goods ? Chapter 1 of this Ph.D. dissertation will address these questions and create a conceptual framework for further analysis in subsequent chapters of CSR as a desirable activity whereby firms provide a public good alongside the private good they produce. One of the main issues that emerge from this analysis is the need to identify and explore a new kind of dichotomy, i.e. the trade-off between market provision of public goods via CSR and its public counterpart via the government. This question gains particular importance in the context of developing countries, as well as in some developed ones, where firms have strong political ties. In Chapter 2, it is shown that politically connected firms - or, at extreme, the business politicians - may try to influence the government to reduce its provision of the public good to maximize the reputational return on their CSR investments. The mechanism goes as follows. An underprovided public good offers the opportunity for large political benefits to firms stepping in the areas where the government fails to deliver through their CSR activities. Consumers are suspicious about the true motives for which firms engage in CSR, it may be out of benevolence or political greed, however, since all firms, including the greediest and the most prosocial ones participate, politics interfering with business does not spoil firms' image since those political benefits are so large that everyone does it. We refer to this phenomenon as corruption becoming a social norm. Chapter 3 provides a strategic explanation for this phenomenon of corruption being epidemic in the economy. It explains why corruption, in the form of bribe­taking, may become widespread among government agencies, for the mere reason that their efforts are interdependent

The mission of the state as a subject of the labor market lies in creating the conditions for establishing partnerships between employers and employees. It is implemented through two activities. The first involves a variety of public and awareness-raising activities for the mass audience. The second area unites personalized work methods when it comes to employment of citizens.

Nowadays, the Corporate Social Responsibility (CSR) has become an every-day acronym for corporations. The development of this concept has begun in the 1990s, when scepticism rose around society about the ethical values embedded in the firms’ procedures. The concept of CSR is based on the legitimacy theory, for which an organization should consider how to commit with its stakeholders’ requirements and how to respond to their expectations. In the last ten years, the international organizations have developed a large amount of indicators that help companies to assess their social and environmental impacts and communicate those impacts through reporting. The most accepted tool is the United Nations’ Sustainable Development Goals that are a set of seventeen objectives which pool all the main global sustainability issues and help companies to identify where they provoke the main impacts and where they have possibility of improvement. The purpose of this research is to demonstrate that whereas the sustainability reporting has been subjected to a great development, management control systems applied to sustainability are still marginal within organizations. Therefore, MCS lag behind reporting in the context of sustainability. By ascertaining this lack both in the literature and in the reality, this research has the objective to provide a comprehensive framework of the best solutions to apply MCS to sustainability, supported by a sample of companies which pursue the best practices in this context. The research will be divided in five main chapters; in the first one, it will be reported the concept of CSR and its application within organizations, identifying the main trends of regulation; in the second one, it will be analysed the main CSR strategies that a company may integrate with the corporate strategy, highlighting which are the main limitations in the process of integration; the third chapter will investigate how to align the existing corporate processes to the established sustainability goals, identifying the main processes subjected to changes, such as the procurement process and the selection and hiring procedures; the fourth chapter will be dedicated to the analysis of management control systems. Indeed, once the company has recognised the sustainability objectives, developed an action plan and integrate new activities within the corporate processes, it should incentivise employees to pursue the new activities efficiently, find the best way to monitor the results and use these results in the decision-making process. The classification of MCS will generally follow the distinction of formal and informal controls. The literature has pointed out different problems in the implementation of effective MCS related to sustainability, finding that management control systems and the so-called “sustainable control systems” may force employees to make a trade-off between financial and non-financial performance. Moreover, even when the two dimensions of control systems are aligned, it is difficult to find a good integration of formal and informal dimensions within sustainable control systems. Finally, the fifth chapter will provide an overall illustration of the current trends related to “sustainable control systems” and will analyse a sample of companies that represent the best practitioners in the application and union of formal and informal control systems.

L'objectif de cette recherche est d'analyser pourquoi et comment les institutions qui composent le secteur de l'industrie électronique ont structurellement intégré une politique de responsabilité sociale des entreprises (RSE). Ensuite, d'examiner le rôle et les effets de cette évolution sur la mondialisation par le biais des chaînes d'approvisionnement internationales du secteur. Dans une première étape, via la théorie culturelle, et dans le contexte de la société du risque et de la modernité récente, la RSE se révèle une réponse institutionnelle défensive face aux risques de réputation et aux atteintes probables à la légitimité. Ensuite, la théorie culturelle nous permet d'analyser la RSE dans le secteur choisi en tant que processus socio-dynamique exerçant une pression sur les entreprises pour élargir leur culture organisationnelle tout en les orientant plus vers des valeurs égalitaires. Plusieurs effets sectoriels de ce processus sont analysés : le rôle de l'activité RSE dans les pratiques concurrentielles à travers l'isomorphisme, la façon dont les systèmes de classement éthique améliorent l'homogénéité de l'activité RSE, et l'impact de la réactivité des consommateurs en matière de RSE. Après avoir exploré l'intégration de la RSE dans une organisation, puis ses effets sur l'environnement sectoriel, on se focalise sur l'impact que la RSE peut avoir sur la mondialisation et le développement. Ainsi, le troisième volet de cette étude s’intéresse à l'impact que la RSE peut avoir en pénétrant les chaînes d'approvisionnement les plus intensément liées aux abus éthiques. Cela invite à réévaluer les processus de mondialisation, et leurs effets sur le développement. Grâce aux travaux d'Amartya Sen, Jean Tirole et d'autres, l'impact de la RSE sur les chaînes d'approvisionnement en électronique est évalué de manière critique en montrant comment une intervention structurelle dans les sociétés en développement pourrait être envisagée. Le travail de terrain pour cette enquête empirique a consisté en des visites d'usines en Chine et des entretiens avec la direction et les employés ; aussi, en des entretiens avec des cadres de multinationales, des contrôleurs et consultants en RSE et des militants d'associations syndicales internationales. Ce travail est complété par la participation à plusieurs réunions des parties prenantes du secteur et par l'analyse de documents produits par ces parties ; aussi, par de rapports, et des diverses formes de couverture médiatique, y compris de documentaires
The aim of this research is to analyze how and why corporate social responsibility (CSR) policy has become structurally integrated in the institutions which comprise the electronics manufacturing sector, and to examine its role and effects upon globalization through its international supply chains. Firstly, through the analytical tools of cultural theory and against the background of risk society in late modernity, CSR is investigated and revealed as a defensive institutional response to reputational risk and legitimacy. Secondly, cultural theory allows us to analyze CSR in the sector as a socio-dynamic process resulting in the pressure on companies to broaden their organizational culture by increasing their affinity for egalitarian values. Several sectorial effects of this are analyzed: the role that CSR activity has in competitive practices through isomorphism, how ethical ranking systems enhance the homogeneity of CSR activity, and the impact of consumers’ CSR responsiveness. After considering the integration of CSR in a corporate institution, then its effects upon the sectorial environment, I consider the impact that CSR can have on globalization and development. Thus, the third dimension of this work is CSR’s initiation of impact along supply chains where most unethical abuses occur. This invites a re-evaluation of the processes of globalization and their effects upon development. Through the work of Amartya Sen, Jean Tirole and others, the impact of CSR in electronics supply chains is critically evaluated indicating how structural intervention in developing societies could be envisaged. The fieldwork for this empirical investigation consisted of visits to industrial plants in China and interviews with management and workers; interviews with executives of multinational corporations, CSR auditors and consultants, and activists of international trade union associations; participation in several sector-wide stakeholder meetings; and the analyses of industry documents, reports, diverse forms of media coverage, and documentaries

L'objectif de cette recherche est d'analyser pourquoi et comment les institutions qui composent le secteur de l'industrie électronique ont structurellement intégré une politique de responsabilité sociale des entreprises (RSE). Ensuite, d'examiner le rôle et les effets de cette évolution sur la mondialisation par le biais des chaînes d'approvisionnement internationales du secteur. Dans une première étape, via la théorie culturelle, et dans le contexte de la société du risque et de la modernité récente, la RSE se révèle une réponse institutionnelle défensive face aux risques de réputation et aux atteintes probables à la légitimité. Ensuite, la théorie culturelle nous permet d'analyser la RSE dans le secteur choisi en tant que processus socio-dynamique exerçant une pression sur les entreprises pour élargir leur culture organisationnelle tout en les orientant plus vers des valeurs égalitaires. Plusieurs effets sectoriels de ce processus sont analysés : le rôle de l'activité RSE dans les pratiques concurrentielles à travers l'isomorphisme, la façon dont les systèmes de classement éthique améliorent l'homogénéité de l'activité RSE, et l'impact de la réactivité des consommateurs en matière de RSE. Après avoir exploré l'intégration de la RSE dans une organisation, puis ses effets sur l'environnement sectoriel, on se focalise sur l'impact que la RSE peut avoir sur la mondialisation et le développement. Ainsi, le troisième volet de cette étude s’intéresse à l'impact que la RSE peut avoir en pénétrant les chaînes d'approvisionnement les plus intensément liées aux abus éthiques. Cela invite à réévaluer les processus de mondialisation, et leurs effets sur le développement. Grâce aux travaux d'Amartya Sen, Jean Tirole et d'autres, l'impact de la RSE sur les chaînes d'approvisionnement en électronique est évalué de manière critique en montrant comment une intervention structurelle dans les sociétés en développement pourrait être envisagée. Le travail de terrain pour cette enquête empirique a consisté en des visites d'usines en Chine et des entretiens avec la direction et les employés ; aussi, en des entretiens avec des cadres de multinationales, des contrôleurs et consultants en RSE et des militants d'associations syndicales internationales. Ce travail est complété par la participation à plusieurs réunions des parties prenantes du secteur et par l'analyse de documents produits par ces parties ; aussi, par de rapports, et des diverses formes de couverture médiatique, y compris de documentaires
The aim of this research is to analyze how and why corporate social responsibility (CSR) policy has become structurally integrated in the institutions which comprise the electronics manufacturing sector, and to examine its role and effects upon globalization through its international supply chains. Firstly, through the analytical tools of cultural theory and against the background of risk society in late modernity, CSR is investigated and revealed as a defensive institutional response to reputational risk and legitimacy. Secondly, cultural theory allows us to analyze CSR in the sector as a socio-dynamic process resulting in the pressure on companies to broaden their organizational culture by increasing their affinity for egalitarian values. Several sectorial effects of this are analyzed: the role that CSR activity has in competitive practices through isomorphism, how ethical ranking systems enhance the homogeneity of CSR activity, and the impact of consumers’ CSR responsiveness. After considering the integration of CSR in a corporate institution, then its effects upon the sectorial environment, I consider the impact that CSR can have on globalization and development. Thus, the third dimension of this work is CSR’s initiation of impact along supply chains where most unethical abuses occur. This invites a re-evaluation of the processes of globalization and their effects upon development. Through the work of Amartya Sen, Jean Tirole and others, the impact of CSR in electronics supply chains is critically evaluated indicating how structural intervention in developing societies could be envisaged. The fieldwork for this empirical investigation consisted of visits to industrial plants in China and interviews with management and workers; interviews with executives of multinational corporations, CSR auditors and consultants, and activists of international trade union associations; participation in several sector-wide stakeholder meetings; and the analyses of industry documents, reports, diverse forms of media coverage, and documentaries

Thesis (MPhil)--Stellenbosch University, 2002.
ENGLISH ABSTRACT: The main aim of this study is to develop, from an ethical perspective, a justification for corporate social responsibility. The research methodology used is that of a critical study of relevant literature. The history of corporate social responsibility is discussed and definitions of key concepts are analyzed. Attention is paid to the controversies surrounding corporate social responsibility, and the views of critics as well as advocates of corporate social responsibility are examined. From the literature study it is concluded that since corporations are part of larger social systems, they are not only accountable to their shareholders but their success and long-term survival depends on fulfilling their responsibilities to a range of stakeholders. Stakeholders are defined as those groups or individuals with whom an organization interacts or has a relationship of interdependence, and who are affected by its actions, decisions, policies, practices or goals. The study focuses on the stakeholder approach to corporate social responsibility and aims to show how such an approach underpins the idea of corporate social responsibility. It is argued that corporations have moral as well as social responsibilities to stakeholders who are affected by their operations. Emphasis is placed on business ethics as providing the framework for a set of principles or a code according to which a company should make its business decisions and on which it should base its relationships with stakeholders. The research indicates that companies that aim to operate ethically also benefit in terms of profitability and social acceptance. With reference to several South African companies as examples, the study focuses on corporate social responsibility towards key stakeholders such as local communities, the environment, employees, and customers. In each case it is investigated what the specific responsibility requires of the corporation, and what practical measures can be used to meet the responsibility. It is argued that management's task is to treat stakeholders as equal, balance their sometimes conflicting claims, and promote good relationships among them Managers must consider the ethical and social as well as the economic implications of their decisions. The concluding chapter looks more closely at issues that need to be taken into account as far as corporate social responsibility in South Africa is concerned. As a result of the legacy of white rule and apartheid, active steps need to be taken to address economic imbalances between blacks and whites. Both the government and corporate structures have a role to play in creating mechanisms to meet the economic needs of the black community. It is recommended that the means through which this can be achieved are processes such as affirmative action, transformation, black economic empowerment, and poverty alleviation. The study concludes that social involvement by companies is not a favour extended to society or an optional "extra", but a business imperative and a moral obligation that is fundamental to being a company with legitimacy. The social goals of a company should be supportive of the goals of business and its social involvement strategy should be aligned with the overall business strategy.
AFRIKAANSE OPSOMMING: Die hoofdoel van hierdie studie is om korporatiewe sosiale verantwoordelikheid vanuit 'n etiese perspektief te regverdig. Die navorsingsmetodologie behels 'n kritiese ondersoek van tersaaklike literatuur. Die geskiedenis van korporatiewe sosiale verantwoordelikheid word bespreek en definisies van sleutelkonsepte word ontleed. Aandag word geskenk aan die debatte rondom korporatiewe sosiale verantwoordelikheid en die sienings van teenstanders sowel as voorstanders van korporatiewe sosiale verantwoordelikheid word ondersoek. Uit die literatuurstudie word afgelei dat aangesien korporasies deel van groter sosiale stelsels uitmaak, hulle nie slegs rekenpligtig teenoor hul aandeelhouers is nie, maar dat hul sukses en langtermyn-oorlewing afhang van die nakoming van hul verantwoordelikhede teenoor verskeie belangegroepe. Belangegroepe word omskryf as daardie groepe of individue met wie 'n organisasie in wisselwerking is of 'n interafhanklike verhouding het, en wat deur sy handelinge, besluite, beleide, praktyke en doelwitte geraak word. Die studie fokus op die belangegroep-benadering tot korporatiewe sosiale verantwoordelikheid en poog om te toon hoe so 'n benadering die idee van korporatiewe sosiale verantwoordelikheid ondersteun. Daar word aangevoer dat korporasies morele sowel as sosiale verpligtinge het teenoor belangegroepe wat deur hul bedrywighede geraak word. Klem word gelê op sake-etiek wat die raamwerk verskaf vir 'n stel beginsels of 'n kode waarvolgens 'n maatskappy sy sakebesluite behoort te neem en waarop hy sy verhoudings met belangegroepe moet baseer. Die navorsing toon dat maatskappye wat etiese optrede nastreef: ook voordeel trek wat winsgewendheid en sosiale aanvaarding betref Met verwysing na 'n aantal Suid-Afrikaanse maatskappye as voorbeelde, fokus die studie op korporatiewe sosiale verantwoordelikheid teenoor sleutelbelangegroepe soos plaaslike gemeenskappe, die omgewing, werknemers en kliënte. In elke geval word gekyk na wat die spesifieke verantwoordelikheid van die korporasie vereis, en watter praktiese stappe gedoen kan word om dit na te kom. Daar word aangevoer dat dit die bestuur se taak is om belangegroepe as gelyk te behandel, hul soms strydige eise te balanseer en goeie verhoudings onder hulle te bevorder. Bestuurders moet die etiese en sosiale sowel as die ekonomiese implikasies van hul besluite in aanmerking neem Die slothoofstuk kyk meer in besonderhede na kwessies wat in aanmerking geneem moet word wat korporatiewe sosiale verantwoordelikheid in Suid-Afrika betref Weens die nalatenskap van wit oorheersing en apartheid is aktiewe stappe nodig om die ekonomiese wanbalanse tussen swart en wit mense aan te spreek. Beide die regering en korporatiewe strukture het 'n rol te speel om meganismes te skep om aan die ekonomiese behoeftes van die swart gemeenskap te voldoen. Daar word aanbeveel dat dit bereik kan word deur prosesse soos regstellende aksie, transformasie, swart ekonomiese bemagtiging en armoedeverligting. Die studie kom tot die slotsom dat sosiale betrokkenheid deur maatskappye nie 'n guns aan die samelewing of 'n opsionele "ekstra" is nie, maar 'n sake-imperatief wat grondliggend is tot die legitimiteit van 'n maatskappy. Die sosiale doelwitte van 'n maatskappy behoort die sakedoelwitte te ondersteun en sy sosialebetrokkenheid-strategie moet in ooreenstemming met die oorhoofse sakestrategie wees.

Many Fortune 500 organizations have policies about corporate social responsibility (CSR), but the leaders struggle to implement CSR policies that match corporate stated goals and objectives. The purpose of this case study was to explore whether leaders' CSR strategies matched the goals and objectives of the company. Twenty individuals located in New York, NY, United States, with various management-level positions, and who had experiences with CSR in a Fortune 500 organization with a CSR policy, participated in the current study. The conceptual framework was corporate social responsibility stakeholder theory. Data collection consisted of a semistructured interview with the leaders about CSR, and the company's official documents on CSR. Data were analyzed using constant comparative text analysis to identify themes. Three main themes emerged: a) despite being in leadership positions, some of the participants have a basic knowledge and grasp of CSR but not the full-fledged initiative to go beyond existing CSR practices; (b) CSR programs are scripted and heavily predictable; and (c) leaders implement CSR policies based on individual interpretations of CSR. Business leaders may use the results of the study, along with the documented practices, policies, and experiences of a Fortune 500 company, to enhance programs to ensure CSR adoption and success. The implications for positive social change are significant to Fortune 500 organizations and businesses, because current and future leaders as well as other organizational leaders may use the data to improve their personal CSR interpretations with an organization's CSR-related business processes and policies.

Abstract Disclosing how business practice can be regarded as a contributor to several forms of sustainability, this thesis is based on a minor field study enlightening how this contribution may be possible through Corporate Social Responsibility, CSR.The thesis provides the response and opinions of people who in some affirmation are engaging in or are related to social responsibility; either it may be from the academic works and earlier conducted research related to the CSR topic, or it may be from those who perform social responsibility and are the participant actors of this minor field study. These people last mentioned have all had their opinions spoken through semi – structured interviews and other data have been collected based on the methodology of Actors Approach; all empirical data is structured according to Aspers’ (2007) model of “meaning” including the tools text, visuals and practice.The analysis is divided into three parts; articulation, reconfiguration and cross-appropriation as a way to create understanding of how the study’s phenomenon can create style change (Spinosa et al 1997). Conclusions drawn from the field study are businesses implementing social responsibility do create a style change in environmental and societal aspects. Yet to what extent may differ depending on in their situation, their views of the concept, how long they have been using and promoting the concept and further in what ways their work contributes to a societal and environmental change through CSR practice. The field study has been conducted within the municipality of Kathmandu, Nepal

In 2008 the use of the term Business Social Responsibility (BSR) is now seen, in New Zealand at least, as being old fashioned. The field of BSR has been overwhelmed by the terminology of sustainability. In 1998, however, BSR in NZ was a new, exciting, and controversial development. The progression from BSR to sustainability is often presented as natural and inevitable but this thesis argues that BSR and sustainability in New Zealand arose from different roots and most of the key people who became involved in the NZ BSR organisation did so for reasons that were substantially different from the driving rationale of sustainability. Further, not all of those NZ BSR pioneers consider the current focus on sustainability to be a natural outgrowth of what they were trying to achieve through BSR. This thesis applies critical discourse analysis to interview transcripts and archived documents to examine the competing discourses surrounding the formation of the NZ BSR organisation in New Zealand up until the time of its merger to form the Sustainable Business Network. The NZ BSR organisation was seen by some as primarily a reaction to the prevailing hegemony of the ideas of the neo-liberal New Zealand Business Round Table (NZBRT). The NZ BSR philosophy did not necessarily challenge the neo-liberal inspired reforms of the previous fourteen years but did offer an alternative way for businesses to react to the new environment they found themselves in.

CSR Reporting has already been in the mainstream as a common practice of 21st–century business. The benefits of CSR reporting go beyond obtaining license to operate. It also enhances the competitiveness of companies and fosters investor confidence. CSR reporting in China has been growing very fast in recent years due to the increasing pressure from the regulators as well as companies’ stakeholders including buyers, investors as well as local communities. Some of them recognized the benefits and importance of CSR reporting while some merely fulfilled the minimum statutory requirements to publish CSR reports. The CSR reports published by the Chinese companies listed in Hong Kong were examined in this study to assess their quality. When compared to the selected CSR reports by Hong Kong leading companies/organization, the reports published by Chinese companies were of relatively low quality in general with a few outstanding examples. The weakest areas included the way to determine report content and report assurance. This often led to information bias that the companies omit negative and sensitive CSR issues. It is recommended to fully adopt international reporting guidelines such as Global Reporting Initiative (GRI) sustainability reporting guidelines, and thus the report content will be more relevant and comparable. Another major part of this study was a questionnaire survey targeting CSR specialists in Hong Kong to identify their views on CSR reporting in China. The result echoed with the findings from the report benchmarking that the specialists reckoned that the CSR reports produced by Chinese companies have room for improvement. Introducing mandatory CSR disclosure requirement was widely supported. Nevertheless, clear guidance and sufficient support in capacity building for the companies are recommended before launching mandatory CSR disclosure requirements to ensure report quality so that the reports will consist of meaningful and significant CSR information to their stakeholders.
published_or_final_version
Environmental Management
Master
Master of Science in Environmental Management

Companies are faced with increasing expectations on the part of stakeholders to engage in social responsibility and are consequently expected to communicate their Corporate Social Responsibility (CSR) efforts to a varied, influential, and alert audience. Despite this, CSR communication remains an emerging field, with research focusing on corporate social disclosure mainly through websites and corporate reports, while little is known about CSR advertisements. This thesis addresses this gap in the research and explains how companies publicise their CSR actions through print advertisements in order to disclose the CSR image they want to signal to their public(s). This thesis examines companies' self-presentation via disclosure of social and environmental information, adopting impression management and self-presentation concepts derived primarily from the social psychology literature. As the thesis investigates CSR image, legitimacy theory provides a theoretical prism as it attempts to explain social and environmental disclosures from corporations in order to present a socially responsible image. Six propositions were developed from the literature to create a conceptual framework. The conceptual framework was then substantiated through the use of semiotics and textual and visual analysis of 26 CSR adverts grouped into six CSR advertising campaigns in magazines circulated in the UK and Brazil and the respective non-financial reports from the six companies that communicated their CSR efforts more frequently over a 12-month period. The contribution of this doctoral research has been to develop a conceptual framework from the literature and then evaluate it in an empirical study of CSR advertising campaigns. Specifically, this thesis contributes to knowledge and theoretical development as it identifies the communications strategies firms adopt to legitimise their CSR image through, for instance, both 'informing' and 'diverting attention'.

How can you use your money to make the world a better place? This research explores how institutional shareholders can use their position of ownership to influence corporations with regards to issues such as human rights, labour conditions, and the environment (otherwise known as CSR). This work, comprised of six separate studies, shows that translation processes, which can bridge the disparate institutional logics of the corporate sector with the logics of the environmental protection and social justice sectors, enables shareholders influence on CSR. This research also introduces the notion that shareholders can act in a capacity of norm entrepreneur and norm promoter, suggesting that shareholders can influence corporations in more far-reaching ways than changing single instances of behaviour.

Diss. Stockholm : Handelshögskolan, 2009 Sammanfattning jämte 6 uppsatser

Recently, an important condition for harmonious integration of business into the global community is the compliance of its activities to the interests of the public. Understanding of modern social, cultural, environmental and economic problems, active work to resolve them becomes an important condition for the success of the company.

As the interest in CSR has increased, the concept has been applied to different sectors and cultures. However, CSR has been founded on liberal, Western foundations and most CSR investigations have been based on Western values as they have considered CSR in European and North American cultures. Hence it is crucial to examine CSR in different religious and cultural contexts. This research has addressed this gap by investigating the concept of CSR from the perspective of Muslim consumers’ perspectives, within an Arab culture. Thus, this research sought to understand the perception of Muslim consumers in Saudi Arabia of the concept of CSR in order to conceptualise an Islamic-based perspective of CSR. Saudi Arabia has been used as the context because it is an exclusively Islamic country and its culture is deeply embedded with Islamic values. An interpretivist paradigm has been selected using an inductive approach; qualitative data has been collected through in-depth semi-structured interviews. The sample for the research is thirty-four young Saudis and includes males and females. According to the research findings, the majority of participants concurred with the components of Carroll’s (1991) CSR pyramid; however the results lead to minor modifications of the pyramid to better fit the Islamic context. Thus any organisation that practices CSR in Saudi Arabia should take into consideration Islamic Sharia and Islamic ethics as they are the fundamental building blocks. Furthermore, there are two perspectives of CSR in the literature: external social responsibility and internal social responsibility. However, based on the findings of the research, a new perspective, private social responsibility, has been added to the two current perspectives. This perspective is the fundamental and the basic component upon which organisations should base their CSR strategy from an Islamic perspective. The term “private” is used as there part of Islamic CSR is hidden while the other part is visible. To explain the hidden and visible parts, the researcher has developed an “Islamic CSR tree model” which conceptualises the concept of CSR in Islam. The findings of the research have indicated that, rather than continue with the overt CSR strategies used by Western marketing managers, organisations should use a more covert approach to CSR, one that is embedded in Islamic principles such as modesty. Thus if an organisation promotes their “good acts” this could be seen as Riya (showing-off) which is prohibited in Islam. Therefore, in the Saudi context it is necessary to embed Islamic values in the organisation’s CSR foundations allowing this internalisation to develop throughout the organisation and create its own flow of communications. This research makes a contribution to the academic literature by changing the emphasis of Carroll’s (1991) building blocks of CSR and proposing that Islamic-based CSR is fundamentally concerned with a need for covert forms of CSR.

Companies experience a problem implementing corporate social responsibility reporting standards due to geographical differences, an over-abundance of guidelines, regulatory disparities, and varying levels of stakeholder requirements. These diverse conditions result in inadequate reporting of sustainability efforts and a lack of consistency of what actually gets reported. This exploratory, qualitative case study was based on a theoretical framework consisting of Freeman’s stakeholder theory, Suchman’s legitimacy theory, and Spence’s signaling theory. The sample consisted of six respondents from a research population of 100 multinational corporations (MNCs) with successful reporting practices. The instrument used was a researcher-developed questionnaire. The study addresses three research questions: How did leadership identify sustainability reporting standards, guidelines, or frameworks that would be appropriate for their company; how did the needs of the company’s stakeholders for reporting differ from the standards selected; and what CSR activities, indicators, or disclosures are not being included in the guideline that the company might want to report based on the needs of the stakeholders? Based on the results, nine themes emerged: (a) External motivational factors and stakeholders are critical to deciding which reporting guideline to use; (b) the CSR reporting method chosen is selected in order to meet the needs of the most influential actors; (c) companies augment reports with self-created KPIs based on influential actors and situational requirements; (d) the CSR reporting process requires greater internal collaboration within an organization; (e) changes to business strategy and resource allocation may be necessary; (f) both external and internal stakeholders are a source of valuable input and feedback regarding the produced reports; (g) collecting material and nonmaterial data is useful in producing reports and improving transparency; (h) companies want to see the impacts of their use competitors’ CSR activities and to use their reports to improve their own CSR activities and reports; and (i) standardization of reporting guidelines would benefit all stakeholders by allowing companies to become more transparent, improve comparisons between companies, and provide incentive to improve CSR processes. This research contributes to the growing body of knowledge on CSR reporting and allows companies to better understand CSR reporting process in their own environments.

 Sociala och miljömässiga faktorer har kommit att få allt större betydelse för företag i såväl deras verksamhet som för deras fortlevnad. Medvetenheten kring ansvarsfullt företagande har ökat på dagens marknad och med avseende på lönsamhet och marknadsvärde är syftet med denna uppsats att undersöka huruvida betydelsen för Corporate Social Responsibility (CSR) har ökat. Undersökningen genomförs genom att testa korrelationen mellan CSR och lönsam-het (ROA) respektive marknadsvärde (E/P-tal), för företag noterade på Stockholmsbörsen mellan åren 2006 och 2009. För att ytterligare kunna uttala oss om huruvida sambandet mel-lan CSR och lönsamhet stärkts över perioden genomförs Fishers Z-transformation, där likhe-ten mellan korrelationskoefficienter testas. Resultaten för undersökningen påvisar ett positivt samband mellan CSR och lönsamhet, men däremot ges inget stöd för att sambandet mellan CSR och lönsamhet stärkts över den undersökta perioden. För sambandet mellan CSR och marknadsvärde visar resultaten i huvudsak på ett nollsamband, då korrelationen för samtliga år rör sig kring noll. De återfunna sambanden i denna undersökning förklaras med skillnader i branschtillhörighet och företagsstorlek för de undersökta företagen, men även att landsspeci-fika och konjunkturmässiga aspekter har påverkan. Trots avsaknaden av statistiskt bevis kommer vi till slutsatsen att betydelsen av CSR har ökat med avseende på lönsamhet, då andra faktorer tyder på en ökad betydelse. För marknadsvärde kan däremot inga sådana slut-satser dras.

Owing to growing awareness concerning responsible actions in the market-place the purpose of this essay is to investigate whether the importance of CSR has increased. The survey is carried out by testing the correlation between CSR and profitability (ROA) and between CSR and market value (E/P), for companies listed on the Stockholm Stock Exchange between year 2006 and 2009. To further investigate whether the relationship between CSR and profitability has strengthen Fishers Z-transformation is conducted to test the similarity between correlation coefficients. The results of the study shows that a positive relationship exists between CSR and profitability, but there is no statistical evidence that the relationship between CSR and profitability has strengthen over the period. Concerning the relationship between CSR and market value the result of the survey shows a correlation around zero for the period and therefore we conclude that there is a zero correlation between CSR and market value. The relationships of this study can be explained by differences in industry affiliation and company size, as well as country and cyclical aspects. We come to the conclusion that, in terms of CSR and profitability, the importance of CSR has increased over the period investigated. However, concerning CSR and market value no general conclusions can be drawn.     

The purpose of this study is to investigate extent to which Australian banking corporations embrace social responsibility. It endeavours to establish the meaning of social responsibility generally and corporate social responsibility (CSR) in particular. In view of the multiple definitions of the concept of ‘social responsibility’ offered by various authors Such.1 Boatright (1993), Freeman (1994), Walters (1977), and Wheeler (1998), the views of power dependent Australian bank stakeholders were solicited to form an operational definition for the study. This created a collective conception of social responsibility as it is applied to Australian banks, allowing corporate social responsibility standards to be established against which perceived social responsibility performance of Australian banks could be compared.

La força única de presentar aquestes dues publicacions com un compendi d’articles és doble: en primer lloc serveix per mostrar trets fascinants de l’empresa familiar espanyola (FBs), i en segon lloc representa algunes de les diferents etapes en el desenvolupament natural de les principals estratègies de recerca en aquesta àrea relativament jove. El primer estudi presentat a continuació, ens dóna saber que al contrari del que ens diu la percepció general, el distanciament cultural no és un factor real que rellenteix el procés d’internacionalització, ni tampoc ho són les característiques intrínseques d’aquests tipus d’empreses, suggerides per una literatura extensa, Però en canvi, i això és a la vegada una de les principals contribucions d’aquest estudi, és el fet que el compromís del director propietari serà determinant en les aliances estratègiques amb socis en els mercats emergents. A més els líders han de convèncer al Consell Familiar per suportar els sacrificis i garantir el creixement a llarg termini quan sigui necessari. El nostre segon estudi article presentat analitza els resultats d’un estudi que s’ha desenvolupat a la província de Guipúzcoa, on los Petites i Mitjanes Empreses (PYMES) constitueixen el cor de l’economia local, sent les empreses familiars la gran majoria. La mostra estava formada per un total de 402 PYMES, en que un 68% eren empreses familiars i un 32% empreses no-familiars. propietaris-directius, sovint implementen la Responsabilitat Social Corporativa (RSC) conduïts per la intuïció personal. Això passa perquè normalment no estan familiaritzats La literatura empresarial ens insinua que les PYMES, i especialment les empreses familiars en virtut de la seva complexitat menor i amb el paper fonamental dels seus en el que constitueix precisament el RSC en les PYMES. Principalment hem dissenyat una estructura de RSC pel nostre grup específic de PYMES familiars de Guipúscoa (PYMEFS de Guipúscoa) localitzant la literatura existent en RSC. En segon lloc avaluàrem aquest nou model per saber quines empreses estaven dotades d’unes característiques intrínseques que presentaven una sensibilitat per la RSC. En l’última part proposem com la RSC pot ser desenvolupada per generar valor a la firma i ajudar a les PYMEs a implementar-la més efectivament. D’altre banda generar incentius per al desenvolupament estable, coherent d'aquesta classe d'activitat a llarg termini. Un tercer artícle, que complementa els dos que formen aquesta tesi, identifica algunes de les principals difèrencies entre les empreses familiares (FBs) i les que no ho son (NFBs), pel que far a les seves polítiques financeres. D’una mostra de 305 empreses espanyoles, 204 no familiars i 101 empreses familiars, hem estudiat un conjunt d’indicadors (edat de l’empresa, ingressos, empleats, capital, i internacionalització) i ratis. En general les empreses familiars tendeixen a ser més antigues, a tenir menors ingressos i empleats amb contractes permanents, menor capital social i menys accionistes, i una alta proporció d’accionistes entre els membrs del consell d’adminsitració. No obstant després d’interpretar el conjunt d’indicadors, hem arribat a la conclusió de què les preferències personals dels responsables de les empreses familairs pel que fa al risc, creixement i propietat-control podrien ser les forçes que expliquen la peculiar lògica financera de les empreses familiars.
The unique strength of presenting the following three publications as one is twofold: it reveals fascinating features of the Spanish family business (FBs), and represents different stages in the natural evolvement of research strategies that have clearly marked this field. The first study illustrates that, contrary to a general perception, cultural distances are not the real factors that slow down the process, nor are the intrinsic characteristics of this type of businesses, as suggested by extensive literature. Hence the main contribution of this study lies in the fact that instead it is the owner-manager’s personal commitment to the continuity of the business which will be determinant when undertaking strategic alliances with partners in emerging markets. Moreover, leaders must be convinced to follow these practices and the owning family committed to support the sacrifices, where needed to guarantee long-term growth. The second article presented, analyses the results from a study that has been developed in the geographic area of Gipuzkoa, where Small and Medium sized Enterprises (SMEs), the majority being family-owned, constitute the core of the local economy. Therefore, our sample consisted of a total of 402 SMEs, with 68% being family businesses and 32% non-family businesses. The business literature insinuates that SMEs and especially the family businesses among them, by virtue of their minor complexity and the fundamental role of the owner-manger, often implement social responsible practices, driven mostly by personal intuition. This happens because they are usually not very familiar with the content of what precisely constitutes corporate social responsibility (henceforth SR) among SMEs. Primarily, we have designed a SR model for our specific group of interest, Family-owned Small and Medium sized Enterprises of Gipuzkoa (hereafter Guipuzkoan SMFEs), by tracing the existing literature on SR. Through this model we then evaluated to what extent these businesses, gifted with a particular set of intrinsic characteristics, presented a special sensibility for SR. And in the last part, we propose how SR should be developed in order to generate value for the firm and to help SMEs to engage more effectively in SR and to generate incentives for the stable, coherent and long-term development of this kind of activity. A third article, complementary to the two articles that form this thesis, identifies some of the main differences between family businesses (FBS) and non-family businesses (NFBs), so far as in its financial policies. In a sample of 305 Spanish companies, of which 204 were non-family businesses and 101 family businesses, we studied a group of indicators, such as age of business, revenue, employees, capital, internationalization and ratios. In general, family businesses tend to be older, lower revenue, less employees with permanent contracts, less capital and fewer shareholders, though a high proportion (rate) of shareholders belong to the Board of Directors. But after having interpreted this set of indicators, we concluded that the personal preferences of the responsible family firms with regard to risk, growth and ownership-control may be forces that explain the peculiar financial logic family businesses.

Workplace forums are intended to promote employee participation in a business but have not been a success in South Africa for a number of reasons. Certain corporate social responsibility principles, particularly those found in the King IV Code, can help improve employee participation in a business and ultimately lead to an improvement of the relationship that employer have with their employees.