Date: 2023-05-30 Level: Bachelor Thesis in Business Administration, 15 cr  Institution:  School of Business, Society and Engineering, Mälardalen University  Authors:  Savannah Buhler         Tuuli Söder                (99/02/15)                   (99/03/12) Title: The Influence of Corporate Social Responsibility Activities on B2B Customer Relationships Supervisor: Edward Gillmore  Keywords: CSR activities, B2B Relationships, Collaboration, Alignment, Differentiation Research question: What effect do CSR alignment strategies and CSR differentiation strategies have on a firm's B2B relationships?  Purpose: The purpose of this research is to study how a firm aligns or differentiates its CSR strategies in a B2B context. The aim is to investigate how a firm’s CSR strategies affect customer relationships. By doing an explorative case study, this research will provide a deeper understanding of what types of CSR activities a B2B firm is doing and where those activities are used strategically. It investigates how the firm can leverage these activities to strengthen customer relationships by taking responsible and sustainable measures. Method: A qualitative single case study with an inductive approach, the data was collected through semi-structured interviews. Conclusion: Strengthening B2B relationships can be done by aligning with stakeholder CSR needs. Being proactive and innovative can give a competitive advantage and help differentiate from the competition. These two strategies are used simultaneously and are interrelated. Collaboration is also key to strengthening these relationships.

Aim and method: This study aims to investigate the implementation of CSR activities to attain sustainability in SMEs by focusing on the pharmaceutical industry in Sweden.To achieve the aim of this study, qualitative method has been used to conduct multiple case study of 10 SMEs in the pharmaceutical industry in Sweden. Result and conclusion: This study has shown that the CSR activities in the studied pharmaceutical SMEs are at the primary stage as most of them currently go through research and development. There is no balance between three aspects of the CSR(social, environmental and economic), and CSR activities could not be fully implemented to maintain holistic sustainability. Ethics seems to have a high impact on CSR activities in the pharmaceutical sector, especially due to its involvement in the betterment of lives all over the world. Thus, in a way, this industry is ethically responsible for providing affordable treatments. Contribution: The present study contributes to the literature by investigating the CSR activities in the Swedish pharmaceutical SMEs and their ability to attain sustainability in terms of employment, society, revenues and supporting the economy. A new framework, which consists of three pillars namely ethical, environmental and social, could be used to assess the CSR activities in order to achieve sustainability in SMEs. In this framework, ethics would be a pillar of the CSR instead of the economic one.

McDonald's is an international company that has its fast food restaurants located all over the world, including the Czech Republic. The aim of this thesis is the analysis of socially responsible activities of McDonald's in the Czech Republic. On that basis and on the basis of survey conducted on emploees and customers I will design each step of strategies and recommendations in the area of CSR.

Introduction: In family businesses, previous literature does not discuss about the connection between Corporate Social Responsibility (CSR) activities and Socio-Emotional Wealth (SEW). Therefore, this research provides the role of SEW on CSR activities in family businesses. This study is unique and also significant for future researchers and policymakers of family firms to understand the role of SEW of family firms on CSR activities. Respectively, this paper targets only family businesses as the subject of research meanwhile they are distinctive in nature and make up a large component of the global economy. The topic of SEW in family businesses is a fascinating aspect of this subject that warrants further investigation.Purpose: The purpose of this thesis is to develop a comprehensive grasp by observing how SEW plays a major role on CSR activities on family firms and explore the family involvement in the execution of the activities.Methodology: This study conducts a single case study, followed by semi-structured interviews. Further this study adapts qualitative research method and exploratory research design in nature, aiming to provide a greater understanding of a well-known occurrence by relating and analysis present literature, such as the FIBER Model, to a specific firm. The study in this research is based on an organizational/case analysis method.Findings: This research found that family involvement in CSR execution of chosen firm is efficient. It is concluded that the chosen firm implement different CSR activities include support poor children’s education, charity activities for Syrian war affected families, health support for poor people, environment and ethical policies was implemented in all the process of organization to ensure CSR activities and job opportunities for poor educated students. Study finding further concludes that the role of SEW play a major role in CSR implementation especially on enhancing brand image and firm’s reputation.Abbreviations: SEW (Social-Emotional Wealth), CSR (Corporate Social Responsibility)

The theme of this thesis is the Corporate Social Responsibility. The theoretical part deals with the basic concepts and principles connected with CSR, its history, Triple Bottom Line structure and the stakeholder analysis. It also describes the available methods for measuring social responsibility and the prizes awarded for the most responsible companies. Finally, it also presents the attitudes of Czech firms and Czech public towards CSR and summarizes the main arguments for and against the concept of CSR. In the practical part are defined goals of social responsibility and the company's stakeholders and based on this facts evaluated the main activities of CSR strategy and suggested expanding activities in the Czech Republic.

Purpose – The purpose of this study is to generate a broader understanding of how and why SMEs works with CSR activities. Method – The methodological choice for this thesis is based on a qualitative research approach. A case study is conducted at one Swedish SME, and the data is primarily collected through an interview with two respondents from the case company who have active roles within the CSR plan. A document study was used as a complement source of data to strengthen the data collected from the interview. Findings – The findings indicated that it can be preferable that an SME’s owner-manager champions the implementation of CSR activities. It is also evident that the reasons behind CSR engagement are dependent on the owner-manager ability to see the organizational benefits generated through the implementation of CSR activities. The research also finds that SMEs tend to lack a clear strategy when it comes to CSR implementation, which is performed on a more ad hoc basis as SMEs typically do not have the resources for deliberate ’strategizing’. Limitations – The research has investigated how a manufacturing SME works with CSR beyond requirements from law and regulations, as well as receive a better understanding of what motivates them to implement CSR activities. Moreover, this research project has not included participant observations as the circumstances made them impossible to perform. Keywords - Corporate Social Responsibility (CSR), Small- to Medium Enterprises (SMEs), CSR Activities, Managerial Values, Manufacturing, CSR Engagement.

Titel: Leder rapportering om hållbarhet till ännu bättre resultat? En global studie om 4 288 bolag och kostnad för räntebärande skulder Datum: 2018 – maj Syfte: CSR är ett välutforskat ämne med många olika inriktningar. Vårt val föll på att studera dess inverkan på kostnaden för räntebärande skulder. Antalet tidigare gjorda studier i samma inriktning är inte lika omfattande och de vi hittat har både varierande utfall och design. Vårt syfte har varit att undersöka relationen mellan CSR-aktiviteter, CSR-rapportering och skuldkostnad. Vi har även delat in CSR-aktiviteter i de fyra dimensionerna miljö, den sociala dimensionen, företagsstyrning och kontroversdimensionen för att kunna studera respektive dimensions relation gentemot CSR-aktiviteter och skuldkostnad. Metod: Vår studie har en positivistisk forskningsfilosofi med en hypotetisk-deduktiv utgångspunkt. Vi har ett tidsperspektiv som har en longitudinell design med data från 4 288 företag under en åttaårsperiod. Studien har ett års förskjutning framåt för skuldkostnaden. Studien baseras på sekundärdata inhämtad från Thomson Reuters Datastream som sedan har analyserats i statistikprogrammet IBM SPSS. Resultat & slutsats: Våra resultat ger bevis för att det finns ett negativt samband mellan dimensionen för kontroverser och skuldkostnad. Företag som på ett bra sätt hanterar och undviker kontroverser genererar också en lägre skuldkostnad. Total CSR samt dimensionerna social, miljö och företagsstyrning visade alla positiva samband med skuldkostnad, vilket betyder en högre skuldkostnad. CSR-rapportering har full medieringseffekt för den sociala dimensionen samt för total CSR medan resultaten visade på delvis mediering för miljö, företagsstyrning och kontroversdimensionen.   Examensarbetets bidrag: Studien har bidragit med ny kunskap till förhållandet mellan CSR och värdeskapande, med inriktning på kostnaden för räntebärande skulder. Resultaten signalerar ett behov av en uppstyrd definition och reglering av CSR-aktiviteter och dess rapportering samt hur viktigt det är för ett företag och dess skuldkostnad att inte förknippas med negativa händelser i media. Förslag till fortsatt forskning: Eftersom vår studie bygger på sekundärdata tagen från företag som redovisar sina CSR-aktiviteter hade vi, om mer tid funnits, velat komplettera vår forskning med fältstudier. Detta för att fånga in företag som inte redovisar CSR och möjligen även se till vilken grund bankerna gör sina riskbedömningar på. Vårt första förslag till fortsatt forskning blir därför att utföra fältstudier, framförallt mot företag som inte redovisar sina CSR-aktiviteter. Ett andra förslag till fortsatt forskning är att använda sig av alternativa mått för att mäta CSR-aktiviteter. Vidare föreslår vi också att utföra en liknande studie med längre tidsförskjutning än ett år. / Title: Does disclosure about doing good lead to doing better? A global study on CSR, CSR disclosure and cost of debt Date: 2018 - May Aim: CSR is a well-researched subject with many different approaches. Our perspective is to study its impact on the cost of debt. The number of previous studies in the same direction as our is not extensive, and those we have found have both varying outcomes and designs. Our purpose is to investigate the relationship between CSR activities, CSR disclosure and cost of debt. We have also divided CSR activities into four dimensions; the environmental dimension, the social dimension, the corporate governance dimension and the controversial dimension in order to study the relation between each dimension, CSR disclosure and cost of debt. Method: Our study has a positivistic research philosophy with a hypothetical-deductive starting point. We have a time perspective that has a longitudinal design with data from 4 288 companies over an eight-year period. The study has a one-year lag for the cost of debt. The study is based on secondary data obtained from Thomson Reuters Data Stream. We have analyzed the data in the IBM SPSS statistics program. Result & Conclusions: Our results provide evidence that there is a negative correlation between the controversial dimension and the cost of debt. Companies that manage and also avoid controversies also generates a lower cost of debt. Total CSR and social, environmental and corporate governance dimensions all showed a positive correlation with cost of debt, which means higher cost of debt. CSR reporting has full mediation effect for the social dimension as well as for total CSR activities, while the results showed partial mediation for environment, corporate governance and the controversial dimension. Contribution of the thesis: The study has contributed new knowledge to the relationship between CSR and the creation of value, focusing on the cost of debt. The results indicate the need for a defined definition and regulation of CSR activities and its reporting, and the importance of a company and its cost of debt to not be associated with destructive media events. Suggestions for future research: Since our study is based on secondary data taken from companies reporting their CSR activities, we wanted, if we had more time, to supplement our research with field studies. This to capture companies that don't report CSR and possibly also to see why and how banks make their risk estimations. Our first suggestion to further research will therefore be field studies, especially against companies that do not report their CSR activities. A second suggestion for further research is to use alternative measures to measure CSR activities. Furthermore, we also suggest that future researchers carry out a similar study with longer time shifting than one year.

The Master´s Thesis is focused on reporting of Corporate Social Responsibility. The purpose of this thesis is create CSR report for company PATRIA Kobylí, a.s. Theoretical part is dedicated to formation, development and current forms CSR, including advantages and disadvantages CSR. Besides three pillars are mentioned, which are basis for the concept CSR. A part of thesis is focused on CSR reporting, its benefits and trends. Further, applicable standards this concept are introduced. The attention is put on GRI standard and reporting frame G4. Content of practical part are analysis and evaluation current activities in company PATRIA Kobylí, a.s. and create CSR report for this company. The latest version GRI standard G4 was used for create this report.

Syfte: Då tidigare forskning funnit motstridiga resultat gällande orsaken till val av hållbarhetsgranskare var syftet med denna studie att undersöka om företags seriösa intention med hållbarhetsarbetet påverkade valet mellan revisor eller konsult. Metod: Studien har utgått från den positivistiska forskningsfilosofin och har en hypotetisk-deduktiv ansats. Vidare har studien en kvantitativ forskningsstrategi och sekundärdata har inhämtats från databasen Thomson Reuters Eikon. Undersökningen har utförts i form av en tvärsnittsstudie, där insamlad datahar analyserats med hjälp av IBM SPSS. Urvalet är ett sannolikhetsurval som består av 433 företag med relevant inrapporterad information från Europa och USA. Dessa har först analyserats i en univariat analys, följt av korrelationsanalys och slutligen logistisk regression. Resultatenredovisas med hjälp av tabeller och figurer. Resultat & slutsats: Studien har visat att det finns signifikanta samband mellan två av sex valda CSR-dimensioner och valet av hållbarhetsgranskare. Det finns ett samband mellan ökande poäng av företagens kommunikation av CSR, CSR-strategy och sannolikheten för att en konsult anlitats. Det finns också ett samband mellan ökande poäng i CSR-dimensionen Human Rights och sannolikheten att en revisor anlitas. Förslag till fortsatt forskning: En begränsning i denna studie är att hänsyn inte tagits till om företag använt sig av en konsult vid hållbarhetsarbetet och senare en revisor vid bestyrkandet. Beaktande av en sådan kombination kan ge en bättre kunskap om hur företag väljer hållbarhetsgranskare, särskilt om intentionen med CSR-aktiviteter spelar någon roll för det valet. Det vore också önskvärt att undersöka vilkaföretag som själva upplever att de har en seriös intention med hållbarhetsarbetet och hur detta påverkar valet av hållbarhetsgranskare. Uppsatsens bidrag: Studien bidrar med ytterligare kunskap till CSR-litteraturen genom att istället för att undersöka allmänna faktorer som exempelvis bolagsstorlek, belåningsgrad och likviditet i relation till valet av hållbarhetsgranskare, undersöka företags intention med CSR-arbetet i relation till valet av hållbarhetsgranskare. Teoretiskt utvidgar detta diskussionen om vad som kan påverka företags val av granskare, och praktiskt belyser studien skillnaden mellan att anlita en konsult och en revisor för hållbarhetsgranskning / Aim: Since previous research found conflicting results regarding the reason for choosing sustainability auditors, the purpose of this study was to investigate whether the company's serious intent with sustainability work affected the choice between auditor or consultant. Method: The study is based on the positivist research philosophy and has a hypothetical deduction. Furthermore, the study has obtained a quantitative research strategy and secondary data from the Thomson Reuters Eikon database. The survey has been conducted in a cross-sectional study, where collected data has been analyzed using IBM SPSS.The selection is a probability selection consisting of 433 companies with relevant reported information from Europe and the United States. These were first analyzed in a univariate analysis, followed by correlation analysis and finally logistic regression. The results are reported using tables and figures. Result & Conclusions: The study has shown that there are significant relationships between two of six selected CSR dimensions and the choice of sustainability examiners. There is a correlation between increasing points of corporate communication of CSR, CSR strategy and the likelihood of a consultant being engaged. There is also a connection between increasing points in the Human Rights CSR dimension and the likelihood of an accountant being hired. Suggestions for future research: A limitation in this study is that account has not been taken of whether companies have used a consultant for sustainability work and later an auditor in the field of certification. Considering such a combination can provide a better understanding of how companies choose sustainability auditors, especially if the intention of CSR activities is relevant to that choice. It would also be desirable to investigate which companies themselves find that they have a serious intentionof sustainability work and how this affects the choice of sustainability auditors. Contribution of the thesis: The study contributes with additional knowledge to the CSR literature by investigating the company's intentions with CSR work in relation to the choice of sustainability auditors instead of investigating general factors such as company size, loan ratio and liquidity in relation to the choice of sustainability auditors. Theoretically, this discussion expands on what can affect the company's choiceof reviewers, and the study clearly illustrates the difference between employing a consultant and an auditor for sustainability review

Sammanfattning Titel: Styrelsesammansättningens inverkan på företagens engagemang i CSR-aktiviteter Nivå: C-uppsats i ämnet företagsekonomi Författare: Helén Petersson och Tove Sjögren Handledare: Fredrik Hartwig Datum: 2017 - juni   Syfte: Under de senaste åren har hållbarhet och företagens sociala ansvar fått allt större uppmärksamhet. Syftet med denna studie är att undersöka sambandet mellan styrelsesammansättningens inverkan på företagens engagemang i CSR-aktiviteter, vi fokuserar på variablerna antalet styrelseledamöter, oberoende styrelseledamöter, kvinnliga styrelseledamöter, VD:n i styrelsen, utländska styrelseledamöter samt förändring över tid.   Metod: Studien utgår från en kvantitativ deduktiv metod där sekundärdata används för att bistå med information i undersökningen om hur styrelsesammansättningen inverkar på företagens engagemang i CSR-aktiviteter. Vidare analyseras data i statistikprogrammet SPSS med regressionsanalyser.   Resultat & slutsats: Resultaten visar att ett större antal styrelseledamöter, en större andel oberoende styrelseledamöter och en större andel kvinnliga styrelseledamöter i styrelsen leder till att företagen har ett större engagemang i CSR-aktiviteter.   Förslag till fortsatt forskning: Vid fortsatt forskning vore det intressant om fler företag studerades och även länder med en annan struktur än Sverige inkluderades, för att få ett resultat som speglar en verklighet för flera företag. Uppsatsens bidrag: Studien bidrar till den företagsekonomiska litteraturen genom ökad kunskap kring hur styrelsesammansättningen påverkar företagens engagemang i CSR-aktiviteter. Nyckelord: CSR, corporate social responsibility, CSR-aktiviteter, styrelsesammansättning, Folksams Index för ansvarsfullt företagande. / Abstract Title: The impact of the composition of the board of directors on corporate involvement in CSR-activities. Level: Final assignment for Bachelor Degree in Business Administration Author: Helén Petersson and Tove Sjögren Supervisor: Fredrik Hartwig Date: 2017 - June   Aim: In recent years, sustainability and corporate social responsibility have gained more attention. The purpose of this study is to investigate the relationship between the composition of the board of directors on corporate involvement in CSR-activities, focusing on the variables number of board members, independent board members, female board members, the CEO of the board, foreign board members and change over time.   Method: The study is based on a quantitative deductive method where secondary data is used to assist information in order to investigate whether the board composition affects companies' involvement in CSR-activities. Furthermore, the data has been analyzed in the statistical program SPSS with regression analyzes.   Result & conclusions: The results show that a larger number of board members, a larger proportion of independent board members and a larger proportion of female board members on the board lead to greater involvement in CSR-activities.   Suggestions for future research: In continued research, it would be interesting if more companies were studied and also countries with a structure other than Sweden were included in order to get results that reflect the reality of more companies.   Contribution of the thesis: The study contributes to the business economics literature through increased knowledge about how the composition of the board affects companies' involvement in CSR-activities.   Key words: CSR, corporate social responsibility, CSR-activities, board composition, Folksams Index för ansvarsfullt företagande.