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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Styrelsens och mediebevakningens ledande roll i CSR : En kvantitativ studie om styrelsens påverkan på CSR-disclosure och mediebevakningens modererande roll / The leading role of the board and media in CSR

Palmqvist, Malin, Björkman, Alicia January 2017 (has links)
Bakgrund och problem: Utifrån tidigare forskning har det framgått att styrelsen har en betydande roll för företagets inställning gentemot CSR och CSR-disclosure samt att media har makt att påverka företag i deras agerande. Forskning har dock varit bristande kring vilken påverkan styrelsens samlade karaktärsdrag har på företags CSR-disclosure samt hur media modererar dessa samband, vilket motiverar en undersökning kring vilka karaktärsdrag hos styrelsen som påverkar företagens mängd av CSR-disclosure samt vilken roll mediebevakningen spelar för detta samband. Syfte: Syftet med denna studie är att förstå huruvida styrelsens kapital och egenskaper påverkar hur mycket CSR-disclosure och vilken typ av CSR-disclosure som företagen har. Utöver detta är syftet att undersöka om företagets synlighet i media har en effekt på det här sambandet. Metod: Studien och hypoteser utgår ifrån vedertagna teorier och har utifrån en kvantitativ longitudinell design samlat in och testat data. Studiens urval utgörs av 73 företag noterade på Nasdaq OMX Stockholm Large Cap-lista. Slutsatser: Resultaten fastslår att styrelsens kapital och egenskaper har en påverkan på företags omfattning av CSR-disclosure, och även typen som de upprättar. Därutöver kan det konstateras att media besitter en modererande roll på dessa samband genom mängden exponering av företagen. Studien har visat genom flera teorier att rykte och legitimitet är starkt drivande faktorer till varför styrelsen påverkar mängden CSR-disclosure företagen ger ut. / Background and problem: Based on previous research it has been found that the board plays a significant role in the company’s attitude toward CSR and CSR-disclosure and that the media have the opportunity to influence companies in their actions. Research has, however, been inadequate about the impact of the board’s overall characteristics on corporate CSR-disclosure, as well as how the media moderate these relationships. This justifies an investigation of the characteristics of the board that affect the company’s amount of CSR-disclosure and the role of media coverage for this relationship.  Purpose: The purpose of this paper is to understand whether the board’s capital and characteristics affect how much CSR-disclosure and what kind of CSR-disclosure companies have. In addition to this, the purpose is to investigate whether the company’s visibility in the media has an impact on this relationship. Method: The study and hypothesis are based on established theories, and have applied a quantitative longitudinal design collected and tested data. The study’s selection consists of 73 companies listed on the Nasdaq OMX Stockholm Large Cap-list.    Conclusions: The results state that the board’s capital and characteristics have an impact on the scope of CSR-disclosure by the companies, and also the type the they establish. In addition, it can be stated that the media has a moderating role in these relationships through the amount of exposure of companies. The study has shown through several theories that reputation and legitimacy are strong driving factors to why the board affects the amount of CSR-disclosure companies issue.
2

How do the textile producing companies on Nasdaq OMX mid cap and small cap disclose their CSR work?

Jarkander, Johan January 2013 (has links)
No description available.
3

Hur påverkar VD:n företagets CSR-redovisning?

Svensson, Jimmy January 2013 (has links)
Industrialiseringen de senaste århundrandena har medfört att välståndet i många länder har ökat oerhört. Dock har utvecklingen också medfört att ekosystem, mark, luft och vatten har tagit skada. Företag som blir tillräckligt stora och mäktiga kan även skada sin sociala omgivning genom att ignorera frågor som gäller till exempel anställningsförhållanden, mänskliga rättigheter, samhällsansvar och produktansvar. Krav har därför kommit från omgivningen att företagen bör arbeta för att minimera sin skadliga inverkan på miljön och samhället. I och med detta har CSR-redovisning kommit att bli aktuellt. Syftet med denna studie är att förklara hur VD-relaterade faktorer påverkar företags CSR-redovisning. En deduktiv ansats och en kvantitativ metod har valts. Med hjälp av befintlig teori har tolv hypoteser tagits fram för att testas empiriskt. Hypoteserna berör hur VD-variablerna ålder, besittningstid, branscherfarenhet, ägande, bonus och kön påverkar CSR-redovisningen i ett företag. Studien slår fast att det finns ett negativt samband mellan VD-ägande och CSR-redovisning men att det inte finns något stöd för att VD-besittningstid, VD-branscherfarenhet, VD-ålder, VD-bonus eller VD-kön påverkar CSR-redovisningen. Faktumet att VD-ägande och CSR-redovisning var negativt korrelerade var inte i linje med de teorier som användes i studien vilka föreslog att sambandet skulle vara positivt. Studien har således uppdagat att befintliga teorier behöver utvecklas ytterligare för att förklara hur VD-ägande påverkar CSR-redovisning. / The industrialization of the society the last centuries has led to a great increase of wealth in many countries. However, the progress has also brought damage upon ecosystems, land, air and water. Organizations that become big and powerful enough can also damage their social environment by ignoring issues concerning labor practices, human rights, society and product responsibility. Demands have risen for the companies to minimize their bad influence on the environment and the society. Because of this, CSR-disclosure has become a hot topic. The purpose of this study is to explain how the CEO affects CSR-disclosure. A deductive approach and a quantitative method has been used. Twelve hypothesis were developed from existing theory and then tested empirically. The hypothesis consider how the CEO-variables age, tenure, experience of the industry, ownership, bonus and gender affects CSR-disclosure. The study concludes that CEO-ownership is negatively correlated with CSR-disclosure and that CEO-tenure, CEO´s experience of the industry, age of CEO, CEO-bonus and CEO-gender does not affect CSR-disclosure. Even though theory proposed that CEO-ownership would be positively correlated with CSR-disclosure, the study finds that the correlation is negative. The study has discovered that the existing theories have to be further developed in order to explain how the CEO affects CSR-disclosure.
4

The Effect of Corporate Social Responsibility Investment and Disclosure on Cooperation in Business Collaborations

Farrington, Sukari 11 November 2017 (has links)
I experimentally examine whether disclosure of corporate social responsibility (CSR) investment facilitates cooperation in business collaborations. Business collaborations are essential for firms to maintain their competitive advantage. However, half of all ventures fail. A major reason for this high failure rate is a lack of cooperation among business collaboration partners, known as relational risk. Findings suggest that CSR disclosure leads to greater CSR investment, but does not result in an overall higher level of cooperation. However, CSR disclosure moderates the link between CSR investment and cooperation. When CSR investment is disclosed, cooperation is highest when both managers invest in CSR. Further, managers who invest in CSR are more sensitive to CSR disclosure information than managers who do not invest in CSR. Managers who invest in CSR are more cooperative when they receive a signal their partner also invested in CSR. Managers who do not invest in CSR do not attend to CSR disclosure information and are equally cooperative when partnered with a CSR investor or a non-CSR investor. Finally, when CSR investment is not disclosed, managers who invest in CSR are no more likely to cooperate than managers who do not invest in CSR. Although CSR is widespread, little is known about why managers invest in CSR or disclose CSR information. This study has implications for practitioners and academics on CSR by demonstrating a potential benefit of CSR investment and disclosure, mitigating relational risk in business collaborations.
5

Corporate Social Responsibility disclosure practices a content analysis of Swedish Heavy Industrials

Bergman, Axel, van Eijkel, Daan January 2019 (has links)
A wide variety of studies analyzed firms’ CSR disclosures through the lens of legitimacy theory.Arguing that CSR disclosure is a communicative tool to legitimize a company’s position in society.The aim of this study was to explore themes that Swedish heavy industrials disclose regardingCSR. To do so, this paper examined CSR reports and press releases of Swedish heavy industrialsfor 2002, 2009 and 2016, through quantitative content analysis. Our paper finds empirical evidencethat there is a convergence of CSR disclosure among Swedish heavy industrials, in terms of contentand quantity. Moreover, this study shows that Swedish heavy industrials use strategies in their CSRdisclosure that deflect attention from- or lower expectations of their business practices. In addition,we found that Swedish heavy industrials are increasingly linking CSR practices to value creation.
6

Corporate social responsibility disclosure in corporate communication : A content analysis of the automotive industry’s sustainability reports

Pouvreau, Baptiste, Sonier, Pierre January 2012 (has links)
Problems related to sustainable development such as environmental issues, human rights, orlabor conditions, are nowadays deeply integrated in our society. It became primordial forcompanies to take into consideration these problems in their business development. For morethan a decade now, car companies started to publish official documents summarizing theircommitments in favor of Corporate Social Responsibility (CSR) actions. Through thesesustainability reports, car producers disclose information concerning their sustainable policyand bring details to stakeholders on performed sustainable actions. Because publication of sustainability reports is a relatively new phenomenon, a lot of studies still have to be made in this sector. In this way, no main studies were made regarding howCSR actions performed and disclosed by car companies evolved in the past decade. Didcompanies keep focusing on the same type of sustainable actions or did some changes occuron the way they conduct their CSR policies? No trends were available to try to understandhow car companies CSR actions evolved. This thesis is an attempt to fulfill this gap and bringa first set of useful findings on this topic. Based on three different car producers which are BMW Group, Ford Motor Company andMitsubishi Motors Corporation, our study analyses these companies 2002, 2006 and 2010sustainability reports and looks at how CSR actions are disclosed. The purpose is firstly todescribe how companies’ CSR commitment disclosure is evolving between 2002 and 2010and secondly to find explanation to the key trends. In order to achieve this, we used six mainCSR categories (Economic, Environment, Human Rights, Labor Practices and Decent Work,Product Responsibility and Society) and classified disclosed information in relation with thesecategories to create trends. For each of these six categories, sub-categories were used in orderto be more precise in the analysis process of the documents. Results showed an important interest of car producers for the environment category whichrepresents, on average, more than 40% of disclosed information in sustainability reports.Society category trend shows an important increase between 2006 and 2010 which led it tobecome the second most represented category in reports. Other categories trends present amore stable evolution with time. As it is explained more in detail in our analysis part, thisattraction toward environmental issues for car producers can be explained by the badreputation given to car producers in terms of emissions, energy consumption and moreglobally environmental protection. Cultural background and business mindset are alsoinfluencing companies’ choices. Responsive behaviors resulting from stakeholder’s pressureas well as adaptation to a weak regulatory framework are additional elements to explain the key disclosure trends.
7

How does the CSR engagement of CEO’s relate to TBL performance under the condition of a decentralized organizational structure? : An example of the largest German stock-listed corporations.

Danzinger, Georg, Reichmann, Katharina January 2019 (has links)
Recently there has been a broad discussion with regards to Corporate Social Responsibility, its general purpose, and how it is publicly disclosed. The responsibilities for the engagement in CSR activities have been primarily vested with the CEO of organizations. Previous studies suggested an existing link between CEO’s CSR Engagement and TBL Performance. The dissertation aimed to explore the relationship between the CEO’s CSR Engagement and TBL Performance and to investigate the role of a decentralized organizational structure in this relation. A quantitative research approach in the form of archival data was carried out to measure CEO CSR Engagement and Decentralization of the 50 largest German stock-listed corporations by analyzing annual financial reports. Also, to measure total TBL Performance, media disclosure of the 50 largest German stock-listed corporations in the German newspaper Handelsblatt was analyzed. The results of the study showed that increased levels of the aspect Stakeholder Responsibility (a component of CEO CSR Engagement) positively impacted TBL Performance. Also, the study results indicated that a low level of Decentralization positively moderated the relationship between the aspect External Risk and Engagement (a component of CEO CSR Engagement) and TBL Performance. The dissertation extends already existing CEO leadership literature and measures organizational sustainability performance based on the concept of the Triple Bottom Line. Also, the application of organizational structure of Decentralization as a moderator between CEO CSR Engagement and TBL Performance contributes to already existing literature. By applying factor analysis to the CEO CSR related aspects to objectify the gathered data, this dissertation contributes methodologically.
8

Kulturella skillnaders inverkan på hållbarhetsredovisning : en kvantitativ studie om kulturella skillnader i svenska och spanska företags hållbarhetsrapporter

Johansson, Svea, Hansson, Ellinor January 2020 (has links)
Den allt vanligare hållbarhetsredovisningen har visat sig vara en essentiell del för att intressenter och investerare ska ha förtroende till företag och kunna fatta rationella beslut. En påverkande faktor för hur företag kommunicerar sitt hållbarhetsarbete är kulturella skiljaktigheter mellan företag i olika länder. Studien undersöker kulturella skillnaders påverkan på företags hållbarhetsrapporter i Sverige och Spanien utifrån kulturteorin Hofstede-modellen. Detta med hjälp av fyra av dess kulturdimensioner som beskriver kulturella värderingar och hur de förhåller sig mellan länderna. Som grund till undersökningen användes hållbarhetsrapporter från 30 spanska och 30 svenska företag vilka granskades med en kvantitativ innehållsanalys. Resultatet visar att det för kulturdimensionerna osäkerhetsundvikande och tillfredsställelse finns signifikanta skillnader mellan länderna. Övriga dimensioner, maktdistans och maskulinitet, visade inte på någon signifikant skillnad länderna emellan. Resultatet visade även att spanska företag nämner CSR-begrepp i högre utsträckning än svenska men det går inte att fastställa om kulturen har en inverkan på denna skillnad.
9

Förklaringsfaktorer för CSR-delgivning : En kvantitativ studie om social och miljömässig rapportering hos börsnoterade företag i Sverige / Determinants of CSR-disclosure : A quantitative study on social and environmental reporting of listed companies in Sweden

Lundgren, Anthonia, Bergling, Ellinor January 2022 (has links)
Klimatförändringar, globaliseringen och företagsskandaler har medfört att CSR fått en ökad uppmärksamhet på senare tid, något som ökat kraven på transparens i företagens rapportering. Samtidigt är CSR ett föränderligt koncept som skiljer sig mellan nationer, vilket gett upphov till varierande resultat i studier som undersökt begreppet i relation till informationsdelgivning. Den här studien har därmed undersökt hur CSR-delgivning påverkas av företagsspecifika variabler (ålder, storlek, lönsamhet och kvinnor i styrelsen) hos företag i Sverige. Utöver detta använde studien företagets verksamhetsområde som interaktionsvariabel för att undersöka hur branschens miljökänslighet påverkar företagens sociala och miljömässiga rapportering. Grundat på GRI-ramverk, tillämpades en innehållsanalys för att undersöka årsredovisningar hos 268 företag noterade på Stockholmsbörsen. Genom en multipel regressionsanalys fann studien att företag rapporterade i högre utsträckning om CSR när verksamheten ökade i storlek. Resultaten visade även att organisationerna ökade sin miljörelaterade CSR-delgivning med åldern. Däremot kunde studien inte påvisa ett samband mellan CSR-delgivning och lönsamhet eller andel kvinnor i styrelsen. Studien kunde inte heller påvisa att branschen hade en interaktionseffekt på CSR-rapporteringen i relation till de företagsspecifika variablerna. Slutligen, indikerar resultaten att börsnoterade företag i Sverige rapporterar om CSR-aktiviteter som ett svar på samhällets påtryckningar snarare än ett engagemang som har sin utgångspunkt i företagets kultur och värdegrund. / Climate change, globalization and corporate scandals have led to CSR receiving increased attention in recent times, which has increased the demand for transparency in companies' reporting. CSR is a changing concept that differs between nations. Studies previously examining social and environmental disclosure have therefore shown varying results. Thus, this study has examined how CSR disclosure is affected by firm-specific characteristics (age, size, profitability, and female directors) in Swedish companies. In addition, the study examined how the industry's environmental sensitivity affects companies' social and environmental reporting in relation to the determinants. The study was conducted and written in Swedish. Based on the GRI framework, a content analysis was applied to examine the annual reports of 268 companies listed on the Stockholm Stock Exchange. Through a regression analysis, this study found that the companies reported to a greater extent on CSR when the business increased in size. The results also showed that organizations increased their environmental CSR disclosure with age. On the other hand, the study could not show a relationship between CSR disclosure and profitability or female directors. Nor could the study show that the industry had an interaction effect on CSR reporting in relation to the firm-specific characteristics. Finally, the results indicate that listed companies in Sweden disclose information related to CSR activities as a response to society's pressures rather than a commitment that is based on the company's culture and values.
10

Transition through Transparency : Assessing ESG Reporting and the EU Taxonomy for Sustainable Finance / Omställning genom Transparens : Undersökning av ESG redovisning och EU taxonomin för hållbar finans

Mayer, Caroline, Bergström, Emelie January 2021 (has links)
Insufficient ESG information has been identified as a barrier in the transition towards a climate-neutral economy. This topic recently gained new interest, with the EU Commission implementing an action plan to finance sustainable growth. For the first time, the EU Commission has introduced a taxonomy that classifies whether or not an economic activity is sustainable - a potentially substantial addition to the field of ESG reporting. Financial market participants are initially targeted by the demands of disclosing taxonomy alignment of all affected activities. Due to the significant mandate that financiers hold as intermediates, their perspective on ESG disclosure is key to sorting out the complexity of non-financial transparency. The purpose of this thesis is to identify financiers’ current challenges within ESG reporting, and to indicate how the EU taxonomy will impact this context. A qualitative study was carried out with an aim to gather the perspectives of Swedish banks that provide portfolio management. 20 interviews with industry professionals were held, in order to illuminate internal obstacles and viewpoints in the banks’ operative businesses. The empirical data was thematically analyzed and discussed in regard to the Swedish finance industry as a whole. The findings present that the current challenges with ESG reporting firstly lie in a lack of comparability and clarity in the disclosure process. Secondly, there are difficulties with integration due to the tensions that underlie the financial purposes of most businesses. Despite the fact that shorter-term challenges are expected to remain with the taxonomy, mainly in the form of access to data and communication, the taxonomy is generally received as a long-awaited common language. The taxonomy contributes with standardization and structure to this setting and shows promise of integrational effects due to its activity-centered focus. Although the satisfaction of information needs will not entail change in itself, it is deemed necessary to obtain transparency in order for a subsequent environmental transition to take place. / Bristfällig ESG-information har identifierats som ett hinder i omställningen mot en klimatneutral ekonomi. Detta område har på sistone mötts av ett ökat intresse, i och med EU Kommissionens handlingsplan för att finansiera hållbar tillväxt. Mer specifikt introduceras för första gången en taxonomi, vilken klassificerar hur en ekonomisk aktivitet skall bedömas som hållbar - ett potentiellt signifikant tillägg till ESG-redovisning i stort. Initialt omfattas finansmarknadsaktörer av kraven att redovisa berörda aktiviteters överensstämmelse med taxonomins gränsvärden. I och med det betydande mandat som finansiärer innehar som intermediärer, är deras perspektiv på ESG redovisning mycket betydelsefullt i förståelsen av komplexiteten som kringligger icke-finansiell transparens. Syftet med denna studie är att identifiera finansiärers nuvarande utmaningar inom ESG redovisning, samt att indikera hur EU taxonomin kommer påverka dessa aktiviteter. En kvalitativ studie har genomförts med syftet att ansamla perspektiven av svenska banker som tillhandahåller portföljförvaltning. 20 intervjuer hölls med individer verksamma inom branschen, för att kunna identifiera interna hinder och synvinklar från bankernas operativa verksamhet. Den empiriska datan analyserades sedan tematiskt och diskuterades i förhållande till den svenska finansindustrin i stort. Resultaten visar att de nuvarande utmaningarna inom ESG-redovisning härleds dels till en brist på jämförbarhet och klarhet i redovisningsprocessen, och dels till svårigheter att integrera arbetet i och med intressekonflikter som underbygger de finansiella syftena av företag. Trots faktumet att vissa svårigheter på kortare sikt väntas kvarstå med införandet av taxonomin, framförallt inom datatillgång och kommunikation, så mottar branschen taxonomin som ett efterlängtat gemensamt språk. Taxonomin bidrar med standardisering och struktur till redovisningslandskapet, och dess aktivitetsfokus visar på lovande integrationsmässiga effekter. Tillfredsställandet av informationsbehov innebär visserligen inte någon förändring i sig, men upprättandet av förhöjd transparens ses som direkt nödvändigt för att möjliggöra en efterföljande transition mot mer hållbara industrier.

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