Background: CSR has become an integral part of most businesses during the years, however, it has not necessarily happened by choice for every company. Stakeholders have become aware of the negative impact ofcorporations’ operations and actions on the planet and on society, consequently, they started to pressure companies to be more responsible when conducting business. However, facing financial shortages might interfere with the accomplishment of these practices and corresponding activities. Furthermore, as differently sized and differently located companies might practice CSR in a different way, size and geographical location might also have an influence on these CSR practices and activities. Purpose: The purpose of this research is to explore the influence of size and geography on CSR practices and activities adopted by SMEs and large corporations in Sweden and in Hungary when facing shortage in their financial resources. Method: In order to achieve the purpose, a qualitative research method has been used. Multiple case studies were conducted with two Hungarian SMEs, a Hungarian large enterprise, a Swedish SME and a Swedish large firm. The empirical data was collected with the help of semi-structured interviews as well as data from corporate websites, annual reports, sustainability reports and social media. Conclusion: The results of this thesis show that the approach each company takes to practicing CSR seems to influence all of their activities. The size of the company appears to influence fewer practices, while geography comes across as having the least influence among these factors.

Background: Sustainability reporting has become more important for companies, serving as a tool to describe the company’s commitment to and promotion of sustainable development. As a result of the increasing attention to climate and human rights issues, Agenda 2030 was introduced, consisting of the 17 Sustainable Development Goals (SDGs). This call for action from all countries, through a global partnership, has further increased the importance of sustainability reporting for companies to report on their commitment to and promotion of sustainable development. Therefore, this study aims to contribute to the unexplored area concerning changes in the content of companies sustainability reports before and after the launch of the United Nations Sustainable Development Goals (SDGs). Purpose: The purpose of the study is to increase knowledge about how the implementation of the UN's Sustainable Development Goals (SDGs) has affected car manufacturers' sustainability reporting. The focus is on identifying how sustainability reporting has changed and which SDGs are being emphasized. Finally, the study aims to contribute to the literature on institutional theory and isomorphism, to see if it can explain the similarities between the companies' sustainability reports. Method: To fulfill the purpose of the study, a qualitative research method with a deductive research approach was utilized. The study’s data collection was conducted through content analysis, where each company’s sustainability reports were mapped based on excerpts categorized according to themes related to the UN’s 17 SDGs. Conclusion: After conducting the analysis, the conclusion can be drawn that the launch of the UN’s SDGs has not led to a change in companies’ choice of focus area in their sustainability reports, which is explained by the fact that companies previously followed similar guidelines, such as the GRI, which already included similar guidelines covering both economic, social, and environmental aspects. Despite increased expectations for sustainability reporting after the SDG launch, the scope of content and actions in the reports has increased for companies, without necessarily changing focus. They tend to prioritize goals where they have the greatest impact and which interest their stakeholders the most, to maintain legitimacy and credibility. Furthermore, the compilation of the empirical data shows that there are similarities in the themes companies choose to report on. These similarities are explained by the institutional theory, which suggests that companies are driven by institutional pressures from external actors. / Bakgrund: Hållbarhetsrapportering har blivit viktigare för företag och fungerar som ett verktyg för att beskriva företagets engagemang och främjande av hållbar utveckling. Som resultat av den stigande uppmärksamheten kring klimatet och mänskliga rättigheter introducerades Agenda 2030, som utgörs av de 17 globala målen (SDGs). Denna uppmaning till handling från alla länder, genom ett globalt partnerskap, har ytterligare ökat betydelsen av hållbarhetsrapportering för företag för att rapportera om deras engagemang och främjande av hållbar utveckling. Denna studie har därför som avsikt att bidra till det utforskade området kring förändring av innehållet i företags hållbarhetsrapporter före respektive efter lanseringen av FN:s globala mål (SDGs).  Syfte: Syftet med studien är att öka kunskapen om hur införandet av FN:s globala mål (SDGs) har påverkat biltillverkares hållbarhetsrapportering. Fokus ligger på att identifiera hur hållbarhetsrapporteringen har förändrats samt vilka SDGs som ligger i fokus. Slutligen avser studien att bidra till litteraturen kring institutionell teori och isomorfism, ifall det kan förklara likheterna mellan företagens hållbarhetsrapporter.  Metod: För att uppfylla syftet med studien användes en kvalitativ forskningsmetod med en deduktiv forskningsansats. Studiens datainsamling utfördes genom innehållsanalys där respektive företags hållbarhetsrapports kartlades baserat på utdrag som kategoriserades utifrån teman kopplat till FN:s 17 SDGs.  Slutsats: Efter en genomförd analys kan slutsatsen dras att lanseringen av FN:s SDGs inte har lett till en förändring i företagens val av fokusområde i sina hållbarhetsrapporter, vilket förklaras av att företag tidigare följt liknande riktlinjer, som GRI, som redan innehöll liknande riktlinjer som berör både ekonomiska, sociala och miljömässiga aspekter. Trots ökade förväntningar på hållbarhetsrapporteringen efter SDG-lanseringen har företagens omfattning av innehåll och initiativ i rapporterna ökat, utan att nödvändigtvis ändra fokus. De tenderar att prioritera mål där de har störst påverkan och som intresserar deras intressenter mest, för att bevara legitimitet och trovärdighet. Vidare visar sammanställningen av empirin att det finns likheter i de teman företagen väljer att rapportera om. Likheterna förklaras med hjälp av den institutionella teorin, som menar på att företagen drivs av institutionella påtryckningar från externa aktörer.