Corporate social responsibility (CSR) is becoming more central to the success of corporations, and its importance within South Africa is pertinent given that the transition from apartheid has yet to be followed by an equalling of society, with social and economic divisions persisting. As one of the most emotive basic human rights, health care provision remains unequal, with the private sector still serving an historically advantaged minority and the public sector carrying the burden of the populist majority. This study explored the role the of the private health care sector in light of the growing importance of CSR, against the backdrop of the national health insurance debate and the understanding of the role the private sector can play in achieving the national health care objectives. Exploratory research and qualitative analysis methodology were carried out for this research, utilising in-depth semi-structured, face-to-face interviews with ten private health care sector executives. Whilst the private sector executives intellectually understood their specific context and a growing expectation of society from business, in practice the actions of CSR were still grounded in philanthropic activities. Most respondents acknowledged that more should and could be done, with the primarily obstacle being identified as a lack of teamwork and coordination across businesses in the private sector. The public sector is seen as failing, and the private sector sees itself playing a more active role in service delivery and aiding government with the training of the much needed skills within the public sector. / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

The goal of the thesis is to find if and how active corporate social responsibility can increase the value of company together with identification of the most impactful activities in this regard. For this purpose, the thesis is structured into three parts. The first part provides overview of theoretical approaches to the company value with specific focus on Corporate Social Responsibility, sustainability and communication. In the second part, initiatives in the area of sustainability in a case company are reviewed. For this purpose, a leader and innovator in the area of CSR has been selected with variety of best practices that have been mapped. Based on the conducted research, the third part summarizes recommendations from both theory, as well as practice on those activities that should be considered by other companies for incorporation.

The master thesis presents concept of CSR (Corporate Social Responsibility) and examines the CSR activities of companies operating on the Czech market. The aim of the thesis is to analyses the engagement of companies operating on the Czech market into the concept CSR and find out possibilities of further development by non-profit-organizations. The thesis focuses on social bottom.

Syfte: Syftet med studien är att undersöka om autentisk CSR leder till större lönsamhet än opportunistisk CSR. Metod: I föreliggande studie antas en positivistisk forskningsfilosofi med en hypotetisk-deduktiv ansats. Studien är kvantitativ och sekundärdata har samlats in från databasen Thomson Reuters Datastream. En longitudinell design har använts där data som sträcker sig över tio år har inhämtats för studiens urval om 525 publika bolag, inhämtad data har analyserats statistiskt. Resultat & slutsats: Studiens resultat visar att en positiv relation mellan CSR och finansiell prestation föreligger. Av studien framgår även att autentisk CSR kan ha större påverkan på det finansiella resultatet än opportunistiskt beroende på vilka variabler för autenticitet som används. Förslag till fortsatt forskning: Föreliggande studie är av longitudinell design och sträcker sig över tio år. En studie som undersöker en kortare period kan vara intressant för vidare forskning då detta kan innebära ett större urval av bolag. Forskning som vidareutvecklar begreppet autenticitet och autentisk CSR konceptuellt och hur detta kan mätas är även något som vidare forskning kan fokusera på. Uppsatsens bidrag: Ur ett teoretiskt perspektiv bidrar studien till redovisningslitteraturen genom att diskutera om autentisk CSR leder till bättre finansiell prestation, via genomförda mätningar avseende autenticitet i relation till CSR och utvecklingen av hur detta kan operationaliseras. Ur ett praktiskt perspektiv bidrar föreliggande studie till ökad förståelse för företag om vikten av att verka autentiskt i sitt CSR-arbete. / Aim: The aim of this study is to investigate whether authentic CSR leads to greater profitability than opportunistic CSR. Method: In this study, a positivistic researchphilosophy is assumed with a hypothetical deductive approach. The study is quantitative and secondary data has beencollected from the Thomson Reuters Datastream. A longitudinal design has been used where data covering ten years has been obtained for the study's selection of 525 public companies, collected data has been statistically analyzed. Result & Conclusions: The results show that when a company pursues authentic CSR the positive effect of its CSR initiatives on company performance is stronger than for those who pursues opportunistic CSR, however the result depends on the variables used to measure authenticity. Suggestions for future research: The present study is of longitudinal design and extends over ten years. A study that examines a shorter period may be interesting for further research as this may obtain a larger selection of companies. Research that further develops the concept of authenticity and authentic CSR conceptually and how this can be measured is also something that further research can focus on. Contribution of the thesis: From a theoretical perspective this study contributes to the accounting literature by discussing whether authentic CSR leads to better financial performance, as well as through completed measurements regarding authenticity in relation to CSR and the development of how this can be operationalized. From a practical perspective, the present study contributes to increased understanding for companies about the importance of acting authentically in their CSR work.

Huvudsyftet med denna studie är att kartlägga huruvida svenska företag anpassar sina CSR-strategier i en internationell kontext. Studien har även ett delsyfte som ämnar att undersöka koordinationen mellan huvudkontor och dotterbolag samt vilka anledningar som ligger bakom vald strategi. Studien har utförts i form av en fallstudie bestående av en metodtriangulering. Trianguleringen består av kvantitativa innehållsanalyser och kvalitativa semistrukturerade intervjuer. De resultat som frambringats visar att en majoritet av de svenska företagen i studien använder en global CSR-strategi. Dessutom skiljer sig koordinationen, som förväntat, mellan företag som använder en anpassad strategi jämfört med de som använder en global strategi. Slutligen uppvisas delade meningar rörande kulturens inflytande vid val av CSR-strategi. / The main purpose with this study is to map whether Swedish companies adapt their CSR strategies in an international context. The purpose is also to examine the coordination between headquarters and subsidiaries and also about the reasons behind the chosen strategy. The study has been carried out through a case study consisting of a triangulation of methods. The triangulation consists of quantitative content analyses and qualitative semi-structured interviews. The findings show that a majority of the Swedish companies in the study uses a global CSR strategy. Additionally, the coordination used by companies with an adaptation strategy differ from the ones used by companies with a global strategy, as expected. Finally, the findings show split opinions considering the influence of culture while choosing CSR strategy.

CSR strategy is not only about unilateral spending of funds on charitable purposes. An effective CSR strategy leads to fulfillment of economic goals of the company. The aim of this thesis is to analyze the current state of CSR in company CCS, s. r. o. and suggest possible improvements, or more precisely, develop an effective and coherent CSR strategy. As a tool for creating strategy are in this thesis primarily used in-depth interviews with employees of HR and marketing teams and models of organization Byznys pro společnost. On the basis of this instruments was created a specific CSR strategy for the company CCS.

Master's Thesis concentrates on Corporate Social Responsibility and ways of implementation this concept according to selected standards. The objective is to propose specific ways of implementation of the CSR to selected company in furniture industry. The sub-objectives are to conduct a thorough analysis and assessment of current CSR activities and next in making a specific proposal of activities, which can be realized in terms of CSR concept. This thesis has been divided into two main parts practical and theoretical. Theoretical part has been based on basis of the summary information from the technical literature data. Practical part was based on interviews and personal meetings with a variety of emloyees from selected company. Final evaluation and proposals have been drawn up by comparison of theoretical knowledge and gathered information.

Abstract: The main purpose of this academic work is to study how Corporate Social Responsibility (CSR) is incorporated in companies in pharmaceutical industry, with emphasis on the interaction between the enterprise and the community. The goal is to understand what benefits may this collaboration bring in the long-term. In order to fulfil these objectives, a study case was built based on GlaxoSmithKline Plc., which has been using these practices and has a valuable impact in the countries it is present in. The study insists on the necessity of seeing CSR as a part of any successful business strategy involving all members of the value chain. Patient is the one who benefits the most from CSR activities in pharmaceutical industry, and patient is the one who pays and talks.

Purpose – To develop understanding of how the perception of CSR shapes the organisation from policy to practice throughout organisational levels.Two research questions were developed to give answers to the purpose: What different perceptions of CSR can be identified depending on the organisational level? How the alignment of perceptions of CSR at different organisational levels shapes the implementation of CSR? Method – A qualitative single case study was conducted at an organisation within the construction industry with the aim to fulfil the purpose. The empirical data collected was compared, analysed and discussed with the theories presented in the theoretical framework in order answers the research questions. Findings – The research has identified that depending on the organisational level there are different perceptions of CSR, project managers have low perception and team leaders have a lack of perception. To mitigate misalignment between organisational levels it is suggested that the top-managers continuously educate and communicate with all organisational levels. By understanding the CSR goals and the specific guidelines for those goals, the alignment of perception of CSR could become more clear and therefore make the outcome i.e. CSR actions, to align with the CSR goals. Implications – The research highlights the importance of the alignment among organisational levels regarding the perception of CSR, this can influence organisations on an individual level as well as the construction industry as whole. Limitations – The research has been limited to one case company. Only project managers and team leaders has been included in the interviews which may have affected the result. If more organisations and multiple organisational levels were to be included, the reliability, creditability and generalisability of the result would be increased. Keywords – ‘CSR’, ‘CSR alignment’, ‘employees’, ‘organisational levels’, ‘construction industry’, ‘CSR goals’, ‘CSR actions’

Modern-day society demands a high-level of responsibility from all of its participants when it comes to the sustainable development. The civic duty is an important part of corporate culture which is why many corporations today are positioning their priorities towards CSR, Corporate Social Responsibility. CSR is a concept which depicts how companies are supporting the sustainable development. The increased level of consumer awareness relating to this concept is the reason why more companies are applying CSR in order to achieve the competitive advantages, such as good reputation, trust, and a positive company image. A paradox manifests from the use of CSR, however, since it contributes to a greater scrutiny and skepticism towards how companies are utilizing CSR as a public relations tool, which people generally feel is neither genuine nor based on public interest. Therefore, while communicating their CSR strategies, companies must be careful since it can either strengthen or weaken the consumer trust, depending how the communication is perceived by the general public. The consumer trust is extremely important during high risk- and involvement decisions. This concept is particularly important within the bank industry. When it comes to applying CSR, studies indicate that the different banks in Sweden are not performing as well compared to international banks. Another study suggests that one out of four consumers is unaware of whether their bank is utilizing sustainable efforts or not. This study aims to map and identify what strategies of CSR communication that the Swedish bank sector use, and which of these that can build consumer trust. The research methodology is based on a triangulation which conducts both a qualitative and quantitative method. Three semi structured interviews with three different banks have been applied to identify and acquire a deeper understanding of the communication by the Swedish bank sector and their CSR efforts. Afterwards, data from consumers has been collected throughout a survey to understand how the consumers perceive the communication of the CSR effort by the Swedish bank sector. Based on collected empirical data and analysis, the study has been able to identify two CSR communication strategies that the Swedish bank sector employs which build consumer trust. The swedish bank sector communicates their CSR effort by interacting and engaging in an open discourse which increases the consumer trust. The swedish bank sector communicates their CSR effort by a high degree of communication, which indirectly increases the consumer trust.○ A high degree of communication of CSR effort reduce the consumer skepticism, which increases the consumer trust. / Dagens samhälle förutsätter att alla aktörer skall ta ett ansvar för att bidra till den hållbara utvecklingen. Ett extra stort ansvar åligger företagen, vilket har lett fram till att företag idag prioriterar i all högre grad att applicera CSR, Corporate Social Responsibility. CSR är ett tillvägagångssätt som visar hur företag tar ett samhällsansvar. En ökad grad av medvetenhet hos konsumenterna har föranlett till att allt fler företag tillämpar CSR för att i sin tur ta del av konkurrensfördelar såsom ett gott rykte, högt förtroende samt positiv image. Det har däremot visat sig uppstå en paradox vid tillämpning av CSR, då komplexiteten innefattar samhällets ökade skepticism till att företags kommunicering av ansvarstagande inte är genuint och enbart grundar sig i ett egenintresse. Kommunikationen av CSR måste hanteras varsamt, då beroende på hur kommunikationen av CSR-initiativet uppfattas av konsumenten kan det likväl stärka som att försvaga företagets förtroende. Konsumenternas förtroende är särskilt viktigt vid höga risk- och involveringsbeslut, därav är det betydelsefullt att specifikt banker förmedlar trovärdighet. Tidigare undersökningar har visat att svenska banker omfattar en lägre grad CSRinitiativ till skillnad från internationella banker, samt att en av fyra svenska kunder inte kan svara på om deras bank arbetar med hållbara frågor. Studien syftar därför till att kartlägga och identifiera vilka strategier av CSR-kommunikation som innefattas i den svenska banksektorn, som fortsättningsvis kan skapa förtroende hos konsumenter. Studien har applicerat en triangulering som innefattar både en kvalitativ och en kvantitativ ansats. För att få en fördjupad förståelse samt identifiera den svenska banksektorns strategier av CSR-kommunikation har tre semistrukturerade intervjuer med bankerna Swedbank, Handelsbanken och SEB genomförts. För att undersöka konsumenternas uppfattning och förtroende till de svenska bankernas kommunikation av CSR har 1170 enkäter skickats ut, varav 221 respondenter svarade. Utifrån insamlad empiri och genomförd analys har studien kunnat kartlägga två strategier av CSR- kommunikation som den svenska banksektorn använder sig av samt skapar förtroende hos konsumenten. Sveriges banksektor kommunicerar sitt CSR-arbete genom att interagera och involvera i en öppen diskurs som ökar konsumenternas förtroende till banken. Sveriges banksektor kommunicerar sitt CSR-arbete genom att kommunicera i hög grad till konsumenter vilket indirekt leder till ett ökat förtroende hos konsumenter. ○ En hög grad CSR-kommunikation leder till minskad skepticism hos konsumenter, och en minskad skepticism hos konsumenter leder till ett ökat förtroende hos konsumenter.