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.

Syfte: Ett växande intresse för CSR och dess betydelse lyfter fram rollen av bolagsstyrning. Bland annat ifrågasattes styrelsens roll i att utveckla strategier och uppfylla krav från diverse intressentgrupper. Frågan om finansiell prestation, eller tillgängligheten av finansiella resurser, kan påverka förhållandet mellan CSR och styrelseegenskaper har sällan undersökts tidigare. Syftet med denna studie är därmed uppdelat i två frågeställningar; den första delen undersöker hur styrelseegenskaperna påverkar CSR. Vidare behandlar den andra delen potentiella modererande effekter av finansiell prestation på förhållandet. Metod: Studien utgår från en positivistisk forskningsfilosofi och en tvärsnittsforskning som bygger på en kvantitativ strategi. Data inhämtades via Refinitiv Eikon om 433 börsnoterade nordiska bolag för året 2021. Behandling och analys av data genomfördes via SPSS; ett statistiskt mjukvaruprogram. Resultat & slutsats: Resultaten tyder på positiva och statistiskt signifikanta effekter av styrelsens storlek, andelen kvinnor i styrelsen respektive andelen oberoende styrelseledamöter på CSR. Likaså fanns ett positivt samband mellan CSR och finansiell prestation samt att påverkan av styrelsestorleken på CSR positivt stärks av finansiell prestation. Däremot indikeras att påverkan av andelen kvinnor i styrelsen respektive andelen oberoende styrelseledamöter på CSR försvagas av finansiell prestation.  Examensarbetets bidrag: Studiens resultat har praktiska och teoretiska bidrag. Studiens teoretiska bidrag avser resultatens tillägg i den nuvarande forskningen om förhållandet mellan CSR och styrelsen. Studiens empiriska resultat kan därmed användas för att bättre förstå hur styrelsesammansättningen kan uppmuntra ansvarsfullt beteende. Förslag till fortsatt forskning: Genom studiens resultat har vi kunnat föreslå tre ytterligare frågor för fortsatt undersökning. Den första frågan föreslår att VD:ns personlighet, engagemang och värderingar kan vara en närmare indikator på hur VD-dualitet kan påverka CSR. För det andra, föreslås vidare behandling av företagsbeteende mot CSR under olika ekonomiska förhållanden. Slutligen, har tidigare studier föreslagit vidare undersökning av interaktionseffekterna av styrelsens beståndsdelar för närmare indikation av en effektiv styrelsesammansättning. Syftet är att undersöka den gemensamma effekten av styrelsesammansättningen på CSR, till skillnad från att se hur enskilda egenskaper påverkar CSR. / Aim: The growing interest in corporate social responsibility and discussions of its importance inquired the role of corporate governance by numerous researchers. Specifically, the board has been highlighted as a pilar to developing strategies and maintaining the goals of diverse stakeholders. The role of financial performance, or the availability of slack financial resources, is a question rarely posed in its effects on the relation between the previously mentioned variables. The objective of this study is thereby divided into two inquiries; the first part investigates the effects of board characteristics on CSR, whereas the second part explores potential moderation effects of financial performance on the relationship.  Method: This study employs a positivistic research philosophy and cross-sectional research design based on a quantitative strategy. Data was collected through Refinitiv Eikon on 433 Nordic public firms for the year 2021. Processing and analysis of data was conducted through a statistical software program, SPSS.   Results & conclusions: Our findings suggest positive and statistically significant effects of board size, proportion of female board members and proportion of independent board members on CSR, respectively. Likewise, we find that financial performance has a positive effect on CSR and positively accentuates the effects of board size on CSR. Meaning that, higher financial performances positively influence firms’ level of CSP and accentuate the effects of board size on CSR. However, the effects of the proportion of female board members and proportion of independent board members are respectively weakened by firms’ financial performance. Contribution of the thesis: The findings of this study have practical and theoretical contributions. Theoretical contributions refer to our additions to the current research bank by providing more evidence on the effects of board characteristics on CSR. Practical contributions regard the empirical results given the limitations of the study, which can aid in understanding how specific board structures can encourage socially responsible behavior.  Suggestions for future research: Findings of the study inquired the role of three additional topics in relation to CSR. First, our insignificant results for CEO-duality is an additional indication to instead investigate the role of CEOs’ personalities and their engagement toward CSR-related questions, especially in institutional settings with coercive standards for socially responsible behaviors. Second, differences between fostering and declining economical/market conditions may result in re-prioritizations of goals and reformulations of CSR-strategies. Thereby inquiring if economic conditions may be a moderating factor in the relationship between CSR and financial performance. Third, researchers have suggested further investigation on the interaction effects between board characteristics due to their influence on one-and-another.

Plasmodien spp. sind obligat intrazellulär lebende Parasiten, welche einen evolutionär konservierten aktinabhängigen molekularen Motor für die Fortbewegung und den Wirtszellein- und -austritt nutzen. In dieser Arbeit werden die Aktinregulatoren Adenylyl- Zyklase- assoziierte Protein (C-CAP), Profilin sowie die Aktin depolymerizierenden Faktoren 1 und 2 (ADF1, ADF2) in Plasmodium berghei charakterisiert. Die Geninaktivierung von C-CAP besitzt keinen Einfluss auf die Entwicklung von pathogenen Blutstadien. C-cap(-) Ookineten bewegen sich jedoch deutlich langsamer, sind aber in der Lage den invertebraten Wirt zu infizieren. Defekte treten während der extrazellulären Replikationsphase im Mosquito auf und führen zu Abbruch des Lebenszykluses. Die erfolgreiche Komplementierung der Defekte mit dem orthologen Gen aus Cryptosporidium parvum CpC-CAP bestätigt die funktionale Redundanz zwischen beiden Proteinen. Profilin, als ein weiteres G-Aktin bindendes Protein, ist hingegen nicht in der Lage die Defekte des c-cap(-) Parasiten auszugleichen. Mittels transgener Parasiten welche ein C-CAPmCherry Fusionsprotein exprimieren, wird das C-CAP Protein im Zytoplasma lokalisiert. Erstmals wird mit dieser Arbeit ein G-Aktin bindendes Protein, C-CAP beschrieben, welches eine essentielle Funktion während der Oozystenreifung in Plasmodium berghei besitzt. Die Transkription der Aktinregulatoren Profilin, ADF1 und ADF2 wird in Sporozoiten drastisch herunterreguliert und Profilin kann als Protein nicht mehr nachgewiesen werden. Um die Funktion von C-CAP und Profilin zu überprüfen, wurden beide Proteine spezifisch in Sporozoiten überexprimiert. Diese Parasiten sind nicht in der Lage die Speicheldrüsen des Wirtes zu besiedeln, was zum Abbruch des Lebenszykluses führt. Anhand dieser Ergebnisse entwickele ich ein „minimalistisches“ Model zur Beschreibung der Aktinregulation in Sporozoiten in welchem das ADF1 als regulatorisches Protein im Mittelpunkt steht. / Plasmodium spp. are obligate intracellular parasites, which employ an conserved actin-dependent molecular motor machinery that facilitates their motility, host cell invasion and egress. In this work I report implications of the actin-regulators adenylyl cyclase-associated protein (C-CAP), profilin and actin depolymerization factor 1 and 2 (ADF1, ADF2) in distinct and previously unanticipated cellular processes during the life cycle of in the rodent malarial parasite Plasmodium berghei. Fluorescent tagging of the endogenous C-CAP genetic locus with mCherry revealed cytosolic distribution of the protein. Gene deletion demonstrates that the G-actin binding protein C-CAP is entirely dispensable for the pathogenic blood stages. Ookinetes show reduced motility, but are competent infecting the mosquito host. Defects emerging in the extracellular replication phase, leading to attenuation of oocyst maturation. Successful trans-species complementation with the C. parvum C-CAP ortholog, rescues the c-cap(-) phenotype and proves functional redundancy. The actin regulator profilin fails to rescue the defects of c-cap(-) parasites, despite sharing its actin sequestering activity with C-CAP. Taken together, C-CAP is the first G-actin sequestering protein of Plasmodium species that is not required for motility but performs essential functions during oocyst maturation. Characterization of the actin regulators profilin, ADF1 and ADF2 revealed dramatic transcriptional down-regulation and the absence of the profilin protein in sporozoites. To test whether G-actin binding proteins interfere with sporozoite functions, I ectopically overexpressed of profilin and C-CAP stage-specifically in sporozoites. This conducted to abolishment of salivary gland invasion and lifecycle arrest. Based on these unexpected findings and the available literature data, I developed a “minimalistic model” for actin regulation in sporozoites that predicts ADF1 as the main actin-turnover regulating factor.