CSR, Corporate Social Responsibility, har under de senaste decennierna utvecklats till en mer eller mindre obligatorisk del i ett företags verksamhet i dess strävan att lyckas överleva på den konkurrensutsatta marknaden. Det finns dock än idag stora skillnader i hur pass mycket olika företag ägnar sig åt CSR. Med utgångspunkt från en rad olika skandaler som media belyst de senaste två decennierna, och hur allmänheten reagerat på detta beroende på vilket företag det varit fråga om, har ett intresse väckts i varför vissa företag lägger mer resurser på CSR-arbete än andra. Denna studie ämnar undersöka huruvida det förekommer skillnader mellan industri- och konsumentföretags grad av CSR-arbete, och i så fall - mer specifikt - om dessa skillnader har att göra med om det är ett industri- eller konsumentföretag, eller om det endast är andra faktorer som spelar in. Studien bygger på en kvalitativ undersökning där två företag från respektive bransch undersöks på djupet, och kompletteras med en kvantitativ undersökning där hållbarhetsredovisningar samt webbsidor från ytterligare tre företag från respektive bransch studeras. Utifrån tidigare forskning samt det teoretiska ramverket som framtagits, genereras tre hypoteser där förväntningar på utfallet presenteras och testas. Undersökningen visar att det förekommer skillnader mellan valda företags CSR-arbete, inte bara mellan branscherna utan även inom dem. Dessa skillnader beror alltså inte enbart på huruvida det är ett industriföretag eller konsumentföretag, utan även på en rad olika faktorer såsom företagets storlek, ekonomiska resurser, närhet till konsumenter, verksamhet i utlandet etc. Studien avslutas med förslag på vidare forskning.

This paper examines the ways in which corporate social responsibility (CSR) is used by mining companies in Peru to minimize conflict between themselves and communities. It assesses the use of CSR at both the community and national levels, and concludes that there are important limitations to a reliance on the privatized management of social conflict. Most importantly, a reliance on corporations to manage conflict in which they themselves take part inherently limits the outcomes of this conflict for the communities to those which do not threaten the business interests of the companies. This paper further argues that the political organization of communities and the involvement of external actors in the conflict has an effect on the type of CSR policies enacted by the company. Thus, communities who are better organized, especially with the help of external actors, may achieve more favourable results from CSR-led negotiations with companies.

Corporate Social Responsibility (CSR) has been around for many years and one of the first definitions of this subject was created in the 1950s. The importance of CSR has increased over the years and today there are several different models and it is a wide spread tool that companies use to improve their business within the area’s economic-, legal- and ethical responsibilities. Companies can use this both as an advantage over competitors and as a way of attracting customers and employees. One of the major points in CSR is the environment and this part is becoming increasingly important in today’s society, where global warming due to CO2 emissions is an increasing concern. Also the interdependence between organizations and society is growing in significance, which also is a reason for the increased interest in CSR. This thesis focuses on what CSR is, to what purpose or goal companies engage in it and how the two chosen logistics companies, DHL and Schenker, work with CSR and what differences there are between them. This thesis is a cross case study of two logistics companies and to acquire the needed information, the authors have conducted document studies and interviews. These document studies and interviews have provided the thesis with a theoretical framework and a deeper understanding of how two of the largest logistics companies work with CSR. The results show that both companies are engaging in similar manner in the environmental responsibilities, but there are some major differences in how they deal with societal responsibilities. DHL uses its size and global presence to aid societies in need and help communities with educating their children. DB Schenker on the other hand focuses on cooperation’s with universities and also donates funds to schools and non-governmental organizations.

To act responsible in relation to environmental, economic and social issues is a trend that is spreading among businesses and their investors. In order to assess business risks, ethical interested investors are calling for open, honest, clear CSR information that can be followed up in corporate sustainability reports. The ability to communicate about risks and to meet investors requests already in the business analytic process can save resources and increase the company’s profitability. The idea that companies should take responsibility for their impact on society from economic, environmental and social perspective is called Corporate Social Responsibility, CSR. In addition to CSR, there is another three-letter abbreviation in this context, PRI – Principles for Responsible Investment – which are principles, signed by ethically interested investors. Owners of shares and securities such as fund management companies and banks have in recent years emerged as a major driving force behind corporate CSR efforts. Companies that is good at reporting their CSR work, is estimated to have a lower investment risk than companies that communicates this work poorly. In this paper, six investors express their expectations on companies CSR reporting. Their responses are analyzed and summarized, which may make it easier for companies wishing to report their CSR work right from the start.

Purpose: The purpose of this thesis is to explore and analyze how collaboration within a CSR project develops and evolves over time. By analyzing a CSR project that in-volves actors from multiple sectors, the aim is to acquire an increased understand-ing of the collaborative process. Background: Corporate Social Responsibility (CSR) as a concept has been growing in im-portance and is becoming an important part of corporations’ strategy, but there are still issues of how to engage in an efficient and effective way. As consumers are be-coming increasingly aware of CSR it can influences their buying behaviors. It is im-portant for corporations to engage in CSR that can result in both social and finan-cial value. CSR collaboration with external actors can provide and leverage unique combinations of resources and knowledge which could otherwise be hard for the corporation to obtain. The challenge for corporations is to find the right collabora-tive partnerships with the capabilities to meet the needs of society. Different types of actors can have different motivations behind their involvement, raising the issue of how they can collaborate without conflict. Method: To answer the purpose, a case study was conducted. The case study is based on a project called “Bra bostäder för småhushåll till rimligt pris” which is aimed at alle-viate the shortage of affordable housing in Sweden. The project intends to show that it is possible to build more affordable homes where the price for the end con-sumer is considered from the beginning. Primary data was collected through semi-structured interviewees with important actors involved in the case. Conclusion: The ability to develop a CSR project is critically dependent on the collabora-tion between the involved actors. The collaborative process and inclusion of differ-ent actors are based on the competencies, knowledge, and experience. Social as-pects have been the foundation for a shared purpose, but the focus has been on is-sues regarding sustainable financial viability. The collaborative nature has allowed for a unique combinations that would otherwise not been possible and have in-creased the value of the project.

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Purpose: To examine how a tour operator works to implement sustainability in the development of the business, as well as what significance it has to consumers in selecting a tour operator. Furthermore, the purpose is to provide recommendations on how tour operators should work to communicate their commitments. Methodology: The research strategy applied is a case study which follows an abductive approach. Qualitative and quantitative methods were applied to complement each other. A semi-structured interview with a tour operator and a consumer survey constitute the empirical foundation. Conclusion: The conclusion of the study is that consumers show a positive attitude towards CSR, but do not see it as a determinant when choosing a tour operator. Thus, CSR does not constitute a competitive advantage against competitors. However, that is not to say a tour operator can choose not to part take in acts for sustainability since the risk of negative publicity would increase remarkably, as well as loss of legitimacy. Consequently, CSR could be moving towards something consumers take for granted and expect tour operators to work with.

Syftet med uppsatsen är att studera varför och hur företag arbetar med CSR, samt hur detta arbete kan redovisas. Vi har gjort en kvalitativ undersökning med utgångspunkt i fyra företag i olika branscher, Trelleborg AB, Green Cargo, Vattenfall och SAS. Vi har även intervjuat en revisor och en konsult inom CSR-området samt gjort en attitydundersökning med hjälp av enkäter. CSR står för Corporate Social Responsibility och handlar om det ansvar som företag har gentemot samhälle och miljö. Det är ett brett begrepp som innefattar många olika aspekter och uppfattas olika i olika sammanhang. En anledning till att företag arbetar med CSR är att intressenter så som kunder, ägare, media, intresseorganisationer och myndigheter med flera påverkar och ställer krav på företag. Kunder kan välja bort produkter som inte anses vara producerade på ett ansvarsfullt sätt och kan bojkotta företag som inte tar sitt ansvar gentemot omgivningen. Media uppmärksammar företag som är dåliga exempel, vilket kan skada varumärket och ge dåligt rykte. Företag arbetar med CSR i tron om att det finns ett värde som skapar lönsamhet på lång sikt. Det finns inga studier som visar på ett tydligt samband mellan CSR och lönsamhet men ej heller motsatsen. De företag vi har granskat och även våra intervjupersoner är av den åsikten att CSR är lönsamt i längden. Det finns många sätt att arbeta med CSR, då det är ett stort område där företag fokuserar på olika aktiviteter som innefattas i CSR. Miljö är en central fråga bland många företag. Det handlar till exempel om att minska utsläpp, att hitta miljövänliga metoder och att ge kunden möjlighet att välja ur ett miljövänligt sortiment. Det är även vanligt att arbeta med socialt ansvarstagande, vilket berör såväl leverantörers som de egna medarbetarnas arbetssituation, samt att erbjuda sina kunder bra och säkra produkter. En del företag väljer även att ägna sig åt välgörenhet genom att exempelvis samarbeta med hjälporganisationer. Redovisning av CSR-arbete görs i en så kallad hållbarhetsrapport där företag har stor valmöjlighet vad gäller utformning och innehåll. Internationella riktlinjer för hållbarhetsredovisning utformas av organisationen Global Reporting Initiative (GRI), vilket anses som god redovisningssed.

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In nowadays, the corporate social responsibility (CSR) plays one kind of social function. The corporate social responsibility means that the corporations use their resources to satisfy all the related people and the morals. Coming to 21st century, people start to request corporations to do more except their professional activities with high CSR standards. After 1949, mainland China (People Republic of China) run planned economic system and didn¡¦t allow any private economies. China government set up state-owned enterprises to produce and distributed all commodities. The state-owned enterprises had to undertake not only the commercial economic responsibility but also the social responsibility. The state-owned enterprise had to take care all the employees¡¦ families from birth to death. After the economic reform, private corporations and transnational enterprises developed rapidly. But like other developing country expanded their economy, people don¡¦t pay attention to CSR until they were aware their living environments were destroyed. The domestic corporations started to do something for the employees, customers, environment, and public welfare.