There is growing evidence that a vast majority of CEO’s believe that sustainability-related issues are having or will soon have a material impact on their firms. Nearly all of the academic literature on the firm level impacts of corporate social performance (CSP) has focused on looking for a universally positive or negative effect of CSP on corporate financial performance (CFP). Recent literature in the CSP domain, however, has presented two questions that have been under-researched with respect to CSP by firms: 1) What are the processes and motivations that underlie the inclusion of CSP in firm strategic decisions? and 2) Why do some firms generate different market returns from their CSP? The present research consists of two studies that focus on developing an understanding of these two questions. The first study uses a Contingency Theory approach and proposes that several organizational, market, customer, environmental and competitive characteristics of a firm predict a firm’s level of CSP. Findings based on a longitudinal, multi-industry sample of 447 firms over the period from 2000 to 2007 show that firms that have a corporate branding strategy, serve consumer markets, and have a greater degree of globalization have higher levels of CSP. Finally, this study also finds that higher levels of CSP relative to a firm’s industry result in higher levels of firm intangible value (Tobin’s q). The second study examines the following: 1) Does CSP history moderate the relationship between CSP and CFP? and 2) Is there a CSR Black Hole with respect to a firm’s history of negative behaviors? That is, does past negative social performance of the firm negate potential benefits from current period changes in positive social performance? Using the Flow Signals framework proposed by Dekinder and Kohli (2008), this study finds that a (1) history of growth in negative CSP, (2) trend toward increasing negative CSP, or (3) more inconsistent history of positive or negative CSP (reversals) decrease the returns to positive social performance. This study also finds evidence of a CSR Black Hole, but show that firms may be able to exit this by consistently managing their social performance over time. / text

The benefits of Corporate Social Responsibility (or CSR, for short) have long been debated among corporations. The debate is a legitimate one as the decision where to invest money is always a difficult one. Should the money be put towards marketing to better brand your company? Should it be invested in infrastructure to improve the efficiency of the company and better position it for the future? Or should it be invested back into the community in which the customers live? This professional report will detail and analyze a number of company initiatives that are currently going on or that have taken place in the past in the name of Corporate Social Responsibility. My intentions are to look at these CSR programs through the lens of ROI and, more specifically, profitability. / text

Corporate Citizenship, Corporate Social Responsibility, socialt ansvarstagande, hållbarhet

Organisationers engagemang i Corporate social responsibility (CSR) är betydelsefullt för dess intressentgrupper. För att undersöka vilken inverkan arbete med CSR har på intressenterna har vi valt att fokusera på anställda, och hur deras identifiering påverkas av organisationers arbete med CSR. Detta är också studiens syfte som vidare även behandlar vilka av CSR-aspekterna ekonomi, etik och filantropi som är väsentliga för anställda. Frågeställningarna som studien besvarar är följande: Hur påverkas de anställdas identifiering med organisationen av uppfattningen om dess arbete med CSR? Vilka specifika CSR-aspekter influerar en anställds identifiering med en organisation? För att ge svar på studiens frågeställningar användes en kvantitativ metod bestående av en webbaserad enkätundersökning. Enkäten skickades ut till 189 anställda i olika organisationer där det erhölls 72 svar. För att testa studiens hypoteser fortskred uppsatsen i att materialet från enkäten bearbetades statistiskt genom korrelationsanalyser och regressionsanalyser. Resultatet i studien indikerade på att där föreligger ett samband mellan anställdas identifiering med en organisation och CSR. Därutöver påvisades det även att ekonomi var den CSR-aspekt som var mest väsentlig för anställdas identifiering. Studiens resultat bidrar därigenom till forskningen. Vår slutsats blir genom resultatet att ett samband mellan CSR och identifiering föreligger samt att CSR-aspekten ekonomi är den mest väsentliga för personalens identifiering.

Syftet med uppsatsen är att analysera hur företag definierar socialt ansvar samt varför företag redovisar sitt sociala ansvar. Det empiriska materialet samlades in genom sju semistrukturerade intervjuer, där respondenter fick besvara frågor kring socialt ansvar och deras redovisning. Studiens resultat visar på att socialt ansvar är ett begrepp som är beroende av situation och individ, definitionen av socialt ansvar är även kopplat till vilken verksamhet företag bedriver.  Vilken tolkning företaget gör av begreppet socialt ansvar, leder till att syftet med redovisningen av det varierar. En anledningen till att företag väljer att redovisa sitt sociala ansvar är för att de anser att det är ett sätt att visa sina intressenter vad företaget har gjort, en form av marknadsföringsmaterial. Vidare kan det sociala ansvaret även redovisas av den anledning att företag anser att det är en naturlig del av verksamheten, i likhet med företagets redovisning av de miljömässiga och ekonomiska delarna. Orsaker till dessa variationer är för att socialt ansvar är kontextberoende, vilket gör att det inte finns något rätt eller fel när det gäller vad socialt ansvar är.

Syfte och frågeställningar: Att undersöka vilka budskap om CSR som företag i en kritiserad bransch förmedlar i marknadskommunikation. Dessutom att få indikationer på hur denna kommunikation uppfattas av studenter som ingår en generation som är kritisk till marknadskommunikation och reklam. Metod och material: En textanalytisk del av ett antal reklamfilmer och annonser från McDonald’s, Max och Burger King, detta utifrån retoriken. Fokusgruppsdiskussioner med ett antal studenter för att få en bild av deras uppfattning av dessa reklamfilmer och annonser. Huvudresultat: De tre företagen fokuserar på ämnen som de antingen förväntas ta ansvar för, eller som de har kritiserats för, dessa ämnen berör sociala eller miljömässiga frågor. Studenterna som deltagit uppskattar ansvarstagande, men är kritiska till reklam. Beroende på vilket företag som är avsändare ifrågasätter de i olika grad företagens egentliga syfte med kommunikationen.

The doctrine of Corporate Social Responsibility (CSR) has emerged and developed rapidly as a field of study. It is a framework for the role of business in society, setting standards of behaviour to which a company must subscribe to impact society in a positive and a productive manner at the same time as abiding by values which exclude profit seeking at any cost. The emergence of ethical investment, social enterprise, business ethics, environmental practices, a human rights approach to recruitment and employment conditions, and investment in the community are examples of such impacts. This research examines the Islamic perspectives of CSR, and argues that, CSR is not a subject alien to Islam, as it is deeply inscribed in Shari'ah. In particular, the thesis has showed the relevance of CSR as a globally accepted practice to Islamic banks. The Islamic banking system has an in-built dimension that promotes social responsibility, as it resides within a financial trajectory underpinned by the forces of Shari'ah injunctions. These Shari'ah injunctions interweave Islamic financial transactions with genuine concern for ethically and socially responsible activities at the same time as prohibiting involvement in illegal activities or those which are detrimental to social and environmental well-being. To further investigate whether the stakeholders of Islamic banks truly subscribe to the idea of CSR, this study provides empirical evidence based on a survey which was conducted on seven stakeholder groups (customers, depositors, local communities, managers, employees, regulators and Shari'ah advisors) of Islamic banks in Malaysia. The findings of this study reveal that stakeholders of Islamic banks in Malaysia have generally positive views of CSR. One of the most important reflections of their positive attitude is that CSR factors are evidenced as one of the important criteria in their banking selection decisions. Overall the study provides a clear justification and indication from a theoretical point of view and empirical evidence from stakeholder perspectives about the relevance and significance of CSR to Islamic banks in Malaysia.

This research investigates the responsiveness of companies in the Australian packaging supply chain to stakeholder concerns about the environmental impacts of packaging. The National Packaging Covenant (NPC), which was introduced in 1999, is based on the principle of shared responsibility for the 'life cycle' environmental impacts of packaging. This principle is commonly referred to as 'product stewardship' (PS). The primary focus of the thesis is corporate environmental policies and practices, but within a broader institutional framework. The institutionalisation of PS as a relatively new framework for corporate behaviour is occurring within an 'organisational field' at several levels. At the broadest (macro) level it is being institutionalised through the interaction of the state, industry associations and environmental non-government organisations (ENGOs) in policy processes. Within the packaging supply chain (meso level) it is being institutionalised through changes to corporate policy and practice within different sectors of the packaging supply chain, including raw material suppliers, packaging manufacturers, product manufacturers (brand owners) and retailers. Within individual firms (micro level) PS is being institutionalised through the interaction of functional groups with different interests, allegiances and stakeholders. At a macro level the institutionalisation of PS as the solution to the perceived 'packaging problem' is linked to the relative power of the industry coalition in policy negotiations and the deregulatory approach to policy making within federal and state governments. Within this environment, companies have sought to maintain or enhance organisational legitimacy by developing policies and practices that institutionalise PS in the way they do business. The responsiveness of companies in different industry sectors is evaluated by examining the PS policies and practices of 30 large companies in the Australian packaging supply chain. The results show that companies are acting to reduce the environmental impacts of packaging, but most are only doing the minimum required to meet public expectations. The research also found a significant gap between the performance of the beverage and packaging manufacturers and retailers. This reflects, at least in part, the fact that beverage and packaging manufacturers have a longer history of exposure to interest group pressure on this issue. Decision-making within individual companies is also driven by corporate policies on environmental and social responsibility, which in turn appear to be linked to industry sector, company size and country of origin. Most companies are focusing on strategies which achieve both environmental and financial savings. This reflects the competitive nature of the industry and the pressure being imposed on companies, by their customers, to reduce supply chain costs. It is also consistent with the voluntary and flexible nature of the NPC, which allows individual companies to choose strategies that support other business objectives. However, while this approach is likely to achieve incremental improvements, it may not meet the expectations of some government agencies and ENGOs for more rapid and substantial reductions in packaging waste. Companies in the packaging supply chain face a continuing challenge to maintain their legitimacy in the face of ongoing stakeholder concerns about their products.

Zugl.: Halle (Saale), Universiẗat, Diss., 2009.

Zugl.: Sankt Gallen, Univ., Diss., 2009