Bakgrund: CSR är ett koncept under ständig förändring med spridda definitioner. Då det är ett frivilligt ansvarstagande skiljer sig rapporteringen åt mellan olika aktörer. Kunskap om rapporten för CSR är bristfällig och behöver fördjupas genom studier av karaktäristika vilka kan påverka graden av rapportering. En uppdaterad jämförelse- och kunskapsbas för företag att utgå från vid CSR-engagemang och upprättandet av rapporter vilket underlättar enhetlig rapportering saknas i dagsläget. Syfte: Syftet med denna studie är att kartlägga rapportering av de tre CSR-dimensionerna miljö, ekonomi samt socialt ansvar i årsredovisningar från svenska börsnoterade företag. Vidare är syftet att testa och analysera variablerna nettoomsättning, branschtillhörighet, medelålder, könsfördelning samt ägarstruktur och därigenom förklara deras påverkan på graden av CSR-rapportering. Metod: I studien har författarna tillämpat en kvantitativ ansats med en innehållsanalytisk forskningsmetod. Insamling av data skedde genom granskning av årsredovisningar för 80 bolag noterade på Stockholmsbörsen. Data sammanställdes med hjälp av en framtagen ordlista samt graderingstabell och bearbetades vidare genom hypotestester med statistikprogrammen SPSS samt Stata som analysverktyg. Reslultat: Studien visar på att socialt ansvar är den dimension med högst rapporteringsgrad. Mest fokus av rapporteringen låg på anställda, utveckling samt utsläpp. Studien har vidare påvisat ett säkerställt samband mellan graden av CSR-rapportering och variablerna nettoomsättning, branschtillhörighet, medelålder i styrelse samt ledning och ägarstruktur. För variabeln könsfördelning kunde inte ett statistiskt samband säkerställas. / Problem: CSR is a concept under constant change with widespread definitions. As it is an optional responsibility the reporting varies between actors. Knowledge about the report on CSR is deficient and needs deepening through studies of characteristics that can affect the level of reporting. An updated comparison and knowledge base for companies to rely on when working with CSR activities and creating reports that further build uniform reporting is currently missing. Purpose: The purpose of this study is to survey the reporting of the three dimensions of CSR, environment, economic and social, in annual reports of Swedish listed companies. The purpose is further to test and analyse the variables net sales, branch of business, mean age, gender balance and ownership structure to explain their impact on the level of CSR reporting. Method: In this study the authors applied a quantitative method with a content analysis research method. Collection of data was conducted through a review of annual reports for 80 listed companies at the Stockholm Stock Exchange. Data was compiled through a created list of words and a grading table and was further processed with hypothesis tests analysed in the statistic data programs SPSS and Stata. Results: This study shows that the social dimension of CSR has the highest level of reporting. The main focus was on employees, development and emission. The study has proven a statistically assured relation between the level of CSR reporting and net sales, branch of business, mean age of people in leading positions and ownership structure. For the variable gender balance no statistically assured relation could be found.

This thesis explores the connection between animal rights (abolitionism) and corporate social responsibility (CSR) in an animal-exploiting company. Looking at how companies should treat animals has long been neglected in academic research. For this reason, the thesis investigates how animal rights, in particular, relate to Carroll's pyramid of CSR. The research adopts qualitative research methods with semi-structured interviews. Carroll's pyramid of CSR and its four dimensions are used as the theoretical framework to both direct the data gathering and analyse the information that was acquired. The thesis concludes with several major findings. Firstly, it is found that animal-exploiting businesses do not address animal rights but animal welfare in their CSR strategy. Secondly, the findings identify relations between animal rights and the four levels of Carroll’s CSR framework, namely economic, legal, ethical, and philanthropic levels. Finally, an adjusted version of the framework is developed correlating with abolitionism.

Made available in DSpace on 2016-04-26T20:21:27Z (GMT). No. of bitstreams: 1 Cristiane Queli da Silva.pdf: 821017 bytes, checksum: cc67ba30366ee5e1dce0d87e55e6cf46 (MD5) Previous issue date: 2012-11-29 / Economic activity is one of many sustainable development interfaces. Together with social and environmental pillars sustainability tripod can not exist without the economy one. At the same time economic activity is the major responsible for natural resources depletion, social mindfulness is still incipient regarding the need to preserve natural resources to man worthy survival. This reality demands an out of the box look into entrepreneurship, in order to see it not only as one of the main players of environmental depletion, but also as an opportunity to build bridges to connect us to the ever sought sustainable development and social and environmental responsibility. This work addresses the legal interface of such themes economic activity and environmental preservation and the tools that can be used to trigger collective motivation in natural resources preservation to current and further generations, highlighting, in this work, two of them, environmental education on masters and PHDs courses, extensions, graduation and technical specialization professionally designed to entrepreneurs and managers, because they are the decision makers that can impact natural resources, and public policies, given the State incapacity to efficiently protect the general collective public interests in environmental preservation, in such scenario a company can fill the gap and put social and environmental responsibility actions into practice, as to function as lever to sustainable development, keeping its legitimate primary economic objectives to its shareholders, even more so because sustainability can provide a competitive advantage to be materialized into positive economic results. As a result of the research taken, this work concludes that entrepreneurship can sponsor social and environmental interest and environmental responsibility increase and doing so contribute to the current and further generations worthy lives / Uma das interfaces do desenvolvimento sustentável é a atividade econômica. Ao lado do pilar social e ambiental, o tripé da sustentabilidade não existe sem o pilar da economia. Ao mesmo tempo, a atividade econômica é a maior responsável pela degradação dos recursos naturais, sendo ainda incipiente a conscientização da sociedade sobre a necessidade de preservar os recursos naturais para a sobrevivência digna do homem. Essa realidade exige um olhar diferenciado sobre o empreendedorismo, de forma a enxergá-lo não apenas como um dos principais atores da deterioração ambiental, mas também como uma oportunidade para construir pontes que nos ligarão ao tão almejado desenvolvimento sustentável e à responsabilidade socioambiental. Este trabalho aborda a interface jurídica de tais temas atividade econômica e a preservação do meio ambiente e as ferramentas que podem ser utilizadas para atingir o interesse da coletividade na preservação dos recursos naturais para as presentes e futuras gerações, destacando-se, neste trabalho, duas delas: a educação ambiental nos cursos de pós-graduação, extensão, formação e especialização técnico-profissional dirigidos aos empreendedores e aos gestores, já que estes são os responsáveis pelas decisões e ações que podem atingir os recursos naturais e as políticas públicas, pois a mão do Estado não consegue proteger eficientemente o interesse da coletividade para a preservação ambiental, cenário em que a empresa pode se embrenhar e realizar ações de responsabilidade socioambiental, como também servir de alavanca para o desenvolvimento sustentável, sem deixar de buscar seus legítimos objetivos econômicos para sócios e acionistas, até porque a sustentabilidade pode proporcionar um diferencial competitivo a ser materializado em positivos resultados econômicos. Por força da pesquisa realizada, este trabalho conclui que o empreendedorismo pode patrocinar o interesse socioambiental e a responsabilidade socioambiental e, assim, contribuir para a vida digna das gerações presentes e futuras