An article by managing director of the Linguistische Unternehmensberatung (LUB GmbH), Dr. Simone Burel, and consultant for gender-fair language, Franziska Saur.

Problemformulering och syfte: Med den nuvarande konsumtionstakten av konsumenter i dagens samhälle påverkas jorden och klimatet, därmed måste produktföretag ta ett miljömässigt samhällsansvar så kunder kan konsumera hållbart inom planetens gränser. Syftet med denna studie är därför att undersöka och analysera hur IKEA Sverige kommunicerar sina miljömässiga CSR-initiativ. Studien undersöker hur IKEA som produktföretag balanserar deras vinstdrivande kärnverksamhet med att inte bidra till dagens överkonsumtion. Metod och material: I studien används en kvalitativ innehållsanalys med specifikt dataanalys som analysmetod. Materialet består av texter från IKEA:s hållbarhetsrapport och pressmeddelanden från 2020. Huvudresultat: Resultatet visar att IKEA:s CSR-kommunikation till stor del består av envägskommunikation, med inslag av interaktion mellan företaget och konsumenter i olika miljömässiga initiativ. Resultatet visar även på att IKEA:s miljömässiga kommunikation kopplat till företagets CSR-initiativ, fokuserar till stor del på att påverka och förändra konsumenternas konsumtion i en mer hållbar riktning.

Nachhaltige Aspekte werden bei der Vermarktung von Lebensmitteln zunehmend berücksichtigt und erlangen dementsprechend Verbraucherrelevanz. Ziel dieser Arbeit ist es, eine strategische Vorgehensweise für die Vermarktung einer biologischen Produktdiversifizierung als Option zur Stärkung der ökologischen Herstellerkomponente, anhand des Fallbeispiels Bio-Schokoladenmarkt, abzuleiten. Es erfolgt eine Fokussierung auf die industrielle Schokoladenbranche mit dem Absatzkanal Lebensmitteleinzelhandel. Aufgrund des rudimentären wissenschaftlichen Standes wird ein praxisorientiertes Vorgehen mit qualitativen, situativen Forschungsansatz gewählt. Aus der Arbeit lässt sich auszugsweise konstatieren, dass Potentiale auf dem Bio-Schokoladenmarkt vorhanden sind, die jedoch nur unter Aufwendung von erheblichen Transaktionskosten nutzbar sind und ein differenziertes Vorgehen verlangen. Zum Abbau der bestehenden Informationsasymmetrien muss eine geeignete quantitative und qualitative Rohstoffversorgung, z.B. durch Kooperationen, sichergestellt werden. Gleichzeitig sind vertrauensaufbauende Vermarktungsmaßnahmen zu implementieren, die nur bei einem stringenten, nachhaltigen Unternehmensverhalten glaubwürdig sind. Sind diese Voraussetzungen nicht erfüllt, drohen erhebliche Reputationsschäden und von einer Produktdiversifizierung ist abzuraten. / Sustainable aspects are increasingly being considered in food marketing and have now become an object of consumers concern. An approach that takes these developments into account would be to market an organic product to enhance the ecological profile of the manufacturer. In the light of this development, the study identifies the potential of the organic market through an analysis of the cocoa sector and provides an evaluation of the above mentioned option. In addition, it puts forward several strategic recommendations for the implementation of an organic product. Owing to the rudimentary scientific level of existing research, the study applies a qualitative, practical methodology to examine the organic chocolate market. The study establishes that although there is potential in the organic chocolate market, it cannot be exploited without considerable expense. However, for this to be feasible companies require access to more and better information, which can be achieved through backward integration via a joint-venture or cooperation. This will provide the additional benefit of greater transparency, an attribute increasingly being demanded by all members of the value chain. As a result, the business will be in a better position to introduce an appropriate marketing policy and to meet its CSR-obligations. Furthermore, the study shows that in the absence of credible, well-intentioned CSR and marketing activities, it is highly unlikely that the launch of an organic product will have the desired effect. If a company merely attempts to greenwash its image with an organic chocolate, it may end in failure and, in the worst case scenario, could damage its reputation.

My diploma thesis is named Sponsoring as a part of a marketing communication. How it is perceptible already from the title, the main theme of the whole work is relatively young tool of marketing communication - sponsoring. In theoretical part of my diploma work I firstly attend to the marketing communication and marketing mix , consequently in one chapter I lightly mention mark plus its identity. Then I concentrate directly on the sponsoring plus the explication of CSR -- Corporate Social Responsibility. Practical volume of my work is bent on the company Skoda Auto. Skoda Auto is a firm with more than centenary tradition. Skoda Auto is the biggest inland employer and together with the company CEZ belongs to the group of biggest sponsors in Czech Republic. Part of my diploma thesis is a questionnaire aimed for the fact - how the public perceives the company Skoda Auto.

This diploma thesis concentrates on Corporate Social Responsibility and Sustainability in the ČSOB group. The aim of the thesis is to evaluate the level of CSR activities in the ČSOB group by creating the Podkladová zpráva Národní ceny ČR za CSR and its subsequent evaluation using the Committed to Sustainability model. The theoretical part of the thesis describes the concept of Corporate Social Responsibility, together with a description of the main principles and benefits, the standards applicable in evaluating CSR activities and, last but not least, ways of reporting on CSR activities. In the practical part, the theory described in the first part is applied on the ČSOB group. Podkladová zpráva is created and subsequently evaluated. This Podkladová zpráva gives a true picture of the state of CSR activities in the ČSOB group. The strengths and weaknesses and areas for improvement are defined at the end of the work based on this evaluation.

Sponsoring really deserves its place among marketing tools. Its significance indicates not only the fact that in real life it is being used increasingly by companies, it is also being paid greater attention in the literature. This work comes with a synthesis that seeks to promote the perception of sponsoring as a specific and comprehensive marketing tool. With comparison of sponsoring within the frame of marketing tools; a detailed comparison with a tool of PR, and with reasons for and against the inclusion sponsoring under the PR. Specific part is focused on new trends in sponsoring-related change in society, and defines the concept of CSR in the frame of social sponsoring. The practical use of sponsoring is studied on example of Czech Savings Bank (Česká spořitelna, a. s.), and describes various processes associated with the sponsoring of the ČS, then describes selected projects of sponsoring and in detail describes and reviews the project Bike for Life (Kolo pro život). The aim of sponsoring in the context of marketing tools is primarily to increase the value and perception of the sponsor`s brand. Enhance sponsor`s image and promote and contribute to a positive public opinion, the last part is therefore devoted to an overall evaluation of sponsorship activities of ČS with measures for their improvement.

<p>The focus of this essay is set on a number of processes that affect the challenges of the tourist trade, to be more precise – an analysis of the attitudes towards tourism and sustainability within this line of business – from an ethical and moral as well as social view. These issues are examined with reference to the concept of CSR (Corporate Social Responsibility). Thus, acquaintance with theories of social constructivism, post colonialism, globalisation and global civil society is essential in order to understand the analysed material. The essay is mainly based on the outcome of qualitative interviews with various kinds of persons working with CSR related questions. Another material source has been the websites of a number of tour operators. The method used is the critical discourse analyse. The material presents a few specific themes:</p><p>”Confusion of ideas”, ”The experience of being examined in your branch of business”, ”For whom is this any good – who cares?”, ”To feel involved and participate” and ”Co-operation – the right track to follow”. By giving emphasis to the complexity of the work concerning CSR issues related to the travel industry the author of this essay tries to increase the understanding of the challenges that face the tourist trade.</p>

企業社會責任的實踐，已然成為當前企業經營的「顯學」，企業以永續經營為思考主軸，是企業經營時不能漠視的動力。同時，評量企業社會責任實踐績效的機制也應運而生。雖然還沒有一套評量方式可以放諸四海皆準，但是企業社會績效與企業財務績效的正向關聯，日益獲得國際社會的認同，追求企業永續經營的永續性指數量化指標，則成為檢視企業社會責任執行效益的評分卡。 本文以道瓊永續性指數(DJSI)成份股的評選機制，做為檢核企業社會責任實踐成果的工具，並以宏碁公司為探討個案，以價值鏈模式，分析宏碁從事企業社會責任的驅動原因，並進一步以道瓊永續性指數成份股的入選評量準則，探究宏碁企業社會責任的實踐現狀與該準則間之落差，繼而提出改善建議。期望有助於宏碁及台灣其他有志於入列道瓊永續性指數之企業，強化其企業社會責任的實踐績效。 / The notion of ``Corporate Social Responsibility`` (CSR) has come to fall into place as a driver to sustain any companies' growth. While there have been lacking well recognized criteria to assess performance of companies that put CSR into actions, it has been found that their associated financial performance frequently signals the efforts. As a result, whether to be able to be listed in publicly accessible financial sustainability indexes provides a convenient yardstick for the companies enforcing the notion. In this study, given a goal to be a component in the Dow Jones Sustainability Index (DJSI), we evaluate in depth why Acer, an international brand personal computer company, has been motivated to assume the CSR as well as pursue the goal. The value-chain model is applied to gauge the strength and weakness in managements presently facing Acer. Serving other Taiwanese companies equally well, our analyses contribute to identify various dimensions in the value chain on which the company could make good improvements.

The focus of this essay is set on a number of processes that affect the challenges of the tourist trade, to be more precise – an analysis of the attitudes towards tourism and sustainability within this line of business – from an ethical and moral as well as social view. These issues are examined with reference to the concept of CSR (Corporate Social Responsibility). Thus, acquaintance with theories of social constructivism, post colonialism, globalisation and global civil society is essential in order to understand the analysed material. The essay is mainly based on the outcome of qualitative interviews with various kinds of persons working with CSR related questions. Another material source has been the websites of a number of tour operators. The method used is the critical discourse analyse. The material presents a few specific themes: ”Confusion of ideas”, ”The experience of being examined in your branch of business”, ”For whom is this any good – who cares?”, ”To feel involved and participate” and ”Co-operation – the right track to follow”. By giving emphasis to the complexity of the work concerning CSR issues related to the travel industry the author of this essay tries to increase the understanding of the challenges that face the tourist trade.

Hållbar utveckling är ett ämne som har fått stor uppmärksamhet de senaste åren. Kraven på att företag ska ta ansvar för miljö har ökat och att förmedla information om detta är något som kunderna efterfrågar allt mer. Till räkenskapsåret 2017 blev det obligatoriskt för stora företag att redovisa hållbarhet i årsredovisningen, för mindre företag finns valet att frivilligt redovisa hållbarhet. Åkeribranschen är en intressant bransch att studera då den har en stor miljöpåverkan vilket leder till syftet med uppsatsen. Syftet är att granska åkeriföretags syn på hållbarhetsredovisning jämfört med deras syn på andra miljöfrågor och regleringar. I uppsatsen används en kvalitativ metod i form av fyra semistrukturerade intervjuer och tio strukturerade telefonintervjuer.Företagen redovisar hållbarhet frivilligt genom miljörapporter till kunderna men det finns inget intresse av att göra en egen rapport i årsredovisningen. Hållbarhetsredovisning ses inte som ett problem, andra miljöfrågor som nya Euroklasser prioriteras högre i branschen. Kunder ses som den viktigaste intressenten, vilket gör att relationen till dem värderas högt. / Sustainability is a subject which has got a lot of attention during recent years. Demand for businesses to take responsibility for the environment are rising as customers want more information about how companies work with environmental sustainability. It is mandatory since the year 2017 for large companies to disclose this information but for small companies it is still optional. The transport industry has a heavy impact on the environment but is still necessary in modern society, which makes it an interesting industry to study. The purpose of the essay is to examine Swedish transport companies view on sustainability disclosure and how it compares to environmental regulations. The method used in this essay is a qualitative method with four semistructured personal interviews and ten structured telephone interviews.Key findings are that the companies that take part in this essay present sustainability to their customers through reports but not in the financial statement. Sustainability disclosure is not perceived as an issue, environmental regulations such as the new Euroclasses have higher affect on the companies. The most important stakeholders for the companies are the customers, which makes customer relationship valuable.