Syfte: Denna studie ämnar bidra till förståelse för hur företag i praktiken kan arbeta med Corporate Social Responsibility (CSR) samt bistå med nya insikter till forskningsområdet då tidigare genomförda studier påvisat stor resultatspridning, främst fokuserat på avkastningsbaserade mått samt försökt hitta ett alltför generellt samband. Metod: Inledningsvis redovisas en litteraturstudie som definierar och kategoriserar begreppen CSR och finansiell prestation. Därefter redovisas effekter från respektive kategori av CSR på kostnader, intäkter eller avkastning från tidigare studier med hjälp av fem hypoteser. Därefter redovisas studiens empiriska undersökning som består av kvalitativ data från åtta semistrukturerade intervjuer med medarbetare från sex olika företag. Resultat och slutsats: Studien reder ut hur företag bör gå tillväga för att arbeta med CSR och förklarar att CSR medför initialt ökade kostnader men att det på lång sikt genererar intäkter och avkastning. Resultat från den empiriska undersökningen ger stöd åt tidigare studiers resultat. Däremot visade den empiriska undersökningen på få nya samband mellan kategorierna för CSR och kostnader, intäkter och avkastning.

Published Article / Although much work has been done on the society versus business relation issue, it has yet to cascade business social responsibility (BSR) to small ventures and especially rurally based ones where survival is a more pertinent goal. Most studies to date have focused on corporate and large organisations, thereby suggesting that BSR is not really a small business issue. A major consequence / cause of this apparent bias towards large business is limited research into how small ventures and especially rural ones perceive and apply BSR. This study proposes an instrument for measuring BSR in small ventures. Through empirical analysis the resultant instrument was found to be valid for measuring small business BSR and measured four dimensions thereof namely : Expected benefits; Community / customer practices; Realised / actual benefits, BSR awareness / attitude and employee practices. Through discriminant analysis, the identified factors of BSR are useful to classify ventures as high or low sales and profit performers, suggesting that information on a firm's BSR activities can be used as indicators of firm performance.

Referring to the Corporate Citizenship responsibility from the consumers perspective, consumers should be informed about Corporate Citizenship responsibility actions in order to educate them and make them more sensitive towards the dynamic role they are given.

Corporations are increasingly using social media as a tool for communicating Corporate Social Responsibility. Marketing researchers have conducted ample research on the topic, however, a communication perspective is missing. In order to fill this gap and gain a nuanced understanding of how corporations are communicating CSR and potentially enacting power relations, this thesis focuses on linguistic elements in CSR- related Facebook posts. A content analysis was performed on the Facebook pages of three oil corporations, covering a total of 120 posts. Results demonstrate that all three companies aim for engagement with the audience, using various semantic and sensory interactivity elements, and maintaining an informal writing style. Despite the latter seemingly contradicting the assumption that corporations are enacting power, there are elements that support this claim. The corporations implement a constraint of content in their posts through the use of abstract writing, and include a constraint on positions through the narrative styles of accounting and advertisement, which offer limited encouragement for participation. Regarding rhetoric, the ethos included in the posts carried significant interconnection with the CSR topics discussed, through which the companies seemed to enforce constraints of content. Shell and Total emphasize certain environmental issues, while not focusing on other impacts. BP does not not target environmental issues and mainly highlights positive social impact. Although the enactment of power is not present in each of the linguistic structures of the posts, there are elements that indicate the presence of power relations, which could offer groundwork for further research.

Den globala företagsmarknaden utgörs idag till 99 procent av SME-företag (Inyang 2013) där många upplever implementeringen av CSR-arbete som förvirrande. Några av de största svårigheterna är hur CSR-arbetet ska få en tydlig struktur och vilka utvecklingsmöjligheter som finns. Det råder även forskningsmässig förvirring kring den grad av ansvar mindre företag är skyldiga att ta gällande CSR-arbete samt hur det ska utföras. Åtta av tio företag anser sig arbeta med CSR-relaterade aktiviteter men av dem är det endast 22 procent som mäter resultaten som uppnås (Blom 2014). Tre svenska SME-företag inom textilindustrin inriktade på försäljning till företagskunder, även förkortat B2B från engelskans business to business, undersöks i denna studie i syfte att kartlägga deras CSR-aktiviteter. Till hjälp har en CSR-strategimodell utformats med inspiration från tidigare modeller med avsikt att bedöma potentiellt behov av att förbättra och utveckla arbetet med CSR. Det teoretiska material som ligger till grund för rapporten är hämtat från tidigare forskning rörande CSR i SME-företag och strategimodeller för SME-företag. Det empiriska materialet har samlats in genom intervjuer med anställda på företagen och detta material har legat till grund för kartläggningen av företagets CSR-arbete. Studien visar att de undersökta SME-företagen bedriver ett aktivt CSR-arbete utifrån deras personella kapacitet. Det arbete som utförs har en stark anknytning till företagsledningens personliga intresse för CSR vilket är direkt kopplat till hur väl CSR integreras i affärsstrategin. De företag som har en uttalad strategi och målsättning för CSR-arbete är de mest framgångsrika i att utvärdera och mäta resultatet av deras aktiviteter. Studien visar även på likheter och olikheter i hur SME-företag arbetar med CSR. Resultatet visar att alla delar av CSR-arbetet är beroende av varandra och att företagen måste arbeta med samtliga för att få ett komplett och fungerade CSR-strategiarbete.

Corporate Social Responsibility (CSR) har sedan 1950-talet varit ett fenomen som studerats och omdefinierats otaliga gånger. Det blir allt viktigare för företag inom de flesta sektorer att integrera CSR i den dagliga verksamheten. Än idag finns dock ingen enhetlig definition och det finns undersökningar som visar att företag upplever att det är svårt att veta hur man enligt praxis implementerar ett CSR-arbete. Vidare utgör små och medelstora företag (SMF) en signifikant del av världens företag, och de har därmed en betydande påverkan av ett lands ekonomi. Vidare dominerar SMFs både ekonomin generellt och textilindustrin mer specifikt. Syftet med denna studie har således ämnat bidra till en fördjupad diskussion kring SMFs inom textilindustrin och deras arbete med, samt motiv till, CSR. Kvalitativa intervjuer genomfördes med fem olika företag som går under definitionen SMF och är verksamma inom textilbranschen i Sverige. Den insamlade empirin har analyserats med hjälp av två väl inarbetade teorier; legitimitetsteorin samt intressentteorin. Utöver dessa har tidigare forskning på området tillämpats vid analysen. Detta har resulterat i ett konstaterande att det sociala och miljömässiga ansvaret som tar sig uttryck hos företagen är lika brett som hittills framtagna definitioner av CSR.

In today's society there is an increasing globalization. This may create a challenge for publicly- owned firms to make its stocks more attractive in the market for the investors all around the world. One method firms could use to attract new investors is through engagement in Corporate Social Responsibility (CSR) activities; which has in the recent years received a lot of notable attention. On the occasion that there exist different types of CSR activities it would be beneficial for firms to receive broader knowledge about the different impacts that the different activities have on a firm's stock price. Therefore, the purpose of this thesis is to contribute to the literature by investigating if different types of CSR activities have different degree of impact on a firm’s stock price; and if so, which type of activity that would be more preferable for firms to undertake in order to increase their stock price. The effect of a firm’s engagement in CSR activities was studied by the use of an event study. The event study was centered on a firm’s announcements of CSR activities of type environmental, ethical and philanthropic. All the firms considered in the study are American firms and they were all listed on the New York stock exchange (NYSE). The time period used in the study were the years between 2006 and 2016. However, the year of 2008 was excluded because of the financial crisis. To measure whether CSR has an effect on a firm’s stock price a t-test was conducted based on the cumulative average abnormal return (CAAR). A sign test was also performed based on the number of positive CAR’s in the estimation window compared to those in the event window. The cumulative abnormal return (CAR) was also considered in order to draw further conclusions. The study found that a firm’s engagement in CSR did overall, have a positive effect on a firm’s stock price. Further, by studying the results from the various activities; the results show that a firm’s engagement in environmental and ethical CSR activities also have a positive effect on the stock price. Meanwhile, it appeared that philanthropic CSR had no impact on the stock price. To answer the question of which type of CSR activities that is the most beneficial for a firm to engage in if they intend to increase its stock price is to invest in environmental CSR activities.

Corporate social responsibility (CSR) has an ever-increasing role in the way commercial businesses operate. Team sport organisations are not immune to this trend. CSR is a strategic issue for sport organisations, with professional teams across a range of sports and national contexts now modifying their organisational structure by establishing charitable foundations tasked with delivering their CSR content. These structural changes inevitably bring in new organisational actors who, in varying degrees, influence ̀the actual implementation of CSR in the professional sports team context. Organisational complexity is therefore increasing regarding CSR, as is the need to capture its elements at both cross-organisational and individual levels. This is especially important given that, unlike mainstream (corporate) foundations that deal directly with a ‘parent’ company, professional sport leagues often mandate the implementation of CSR through central funding mechanisms. This in turn emphasises the intricacy of the process and the dynamics amongst organisational actors at various levels. To date, no studies have attempted to address this complexity. The present thesis aims to help fill the gap by examining the managerial decision-making process in the organisational context of charitable foundations established by English professional football clubs. The current study employs a grounded theory methodology as it aims to develop a substantive theory of how managers responsible for the formulation and implementation of CSR-related programmes in English football make professional decisions. The research utilises the Straussian variant of grounded theory, which accepts that humans shape their institutions as much as institutions shape people. The study also seeks cognitive similarity, a concept that implies some form of similar attribution of meaning, understanding or interpretation amongst individuals in multiple organisations. Although its purpose was to develop an individual-based substantive theory grounded in the way managers make decisions regarding CSR, throughout the focus has been on decision-making itself rather than on the individuals who facilitate this process. The study is populated with the top two divisions of English football and employs two data collection techniques: organisational documents and semi-structured interviews. The fieldwork took place in three different phases, with the first ̀consisting of two sub-phases. Phase 1a emphasised the analysis of organisational documents (a total of 25 documents from 16 football organisations), while the following phases of the fieldwork were based on constant comparative data analysis from 32 interviews. The theoretical framework that emerged from this study is one of assessable transcendence; in a conceptually abstract fashion, ‘assessable transcendence’ concerns a process that, fortified ̀by passion, contingent on trust, sustained by communication and substantiated by factual performance, enables the formulation and implementation of CSR-related programmes in this context. The social process that emerged from this study, therefore, consists of an intrinsic (that is, passion) and an extrinsic (that is, trust) stimulus, both of which are central components of the micro-social process transcending. These two stimuli, however, require the support of both internal and external communication (abstractly expressed through the micro-social process manoeuvring), and thus all three together form a ‘coalition’ which can enhance both business and social performance (largely expressed by the first ̀two micro-social processes, namely safeguarding and harmonising). Accordingly, two interrelated aspects of the decision-making process constitute a common thread in this research: (a) the recognition that social consciousness stimulates the process of assessable transcendence in an indispensable and limitless way, and (b) an understanding that transcendence cannot occur without either continuous achievement or the dissemination of concrete ‘CSR impact’ in social and business forms alike (hence assessable). The significance of this doctoral thesis for the sport management literature is four-fold. First, it focuses on the individual level of analysis, thereby offering a framework that explains the decision-making of those individuals responsible for the application of CSR in professional team sport organisations. By doing so, it bridges the micro/macro divide by integrating the micro-domain’s focus on individuals (i.e., foundation managers) with those of the meso- and macro- domains. Second, it moves away from mono-theoretical approaches that have been mainly used for the examination of CSR in the sporting context. By doing so, it illustrates that different, and often opposing, theoretical approaches may be needed in order to fully capture and theoretically explain the way in which the CSR practice occurs. Third, it shifts the focus of scholarly activity away from CSR content-based research towards more process-oriented approaches. CSR content research does little to explain how professional teams achieve and maintain such positioning through deliberate and trial-and-error CSR actions initiated by the individuals therein. Fourth, an in relation to the previous point, it employs a process-oriented methodology (namely, grounded theory) whose utilisation in sport management research has been either non-existent or a ‘pick and mix’ practice. By doing so, the current thesis responds to calls for internal consistency and methodological coherence, thereby adding to the limited number of studies that have utilised this methodology in a rounded manner. The theoretical framework presented in this dissertation has emerged from exploratory study. As such, the four micro-social processes, their associative meanings and, more importantly, the four principal concepts that hold assessable transcendence are regarded as tentative and require substantiation through further research. To this end, a number of research propositions are offered that can serve as a starting point towards a continued exploration of those moderating and mediating factors on the formulation and implementation of CSR in team sport organisations.

This research studies the eight principles of sustainability applied in Project Management. To be more precise the research fulfils four objectives which are: firstly, to review and identify key principles of sustainability in project management from existing literature; secondly, to adopt a multiple case study method to assess the applicability of the principles in project management; thirdly, to determine the barriers that impede certain principles to be applied in projects and the resulting trade-offs; and lastly, to refine the concept of sustainability in project management.The study adopts a subjectivist ontological viewpoint and an interpretivist epistemological outlook. The paper deductively studies the research question and adopts a qualitative mono-method research design, with a multiple case study strategy. The project case studies analysed belong to six different industries namely Pharmaceutical, Information Technology (IT), Automotive, Transportation, Furniture and Fast-moving consumer goods (FMCG). All case studies fulfil the criteria of being multinational organisations, operating in the private sector, having sustainability as a strategic pillar and projects executed in developed countries with a similar macroeconomic climate. The data has been collected through the semi-structured interview technique and examined using a thematic analysis. The results show that not all eight principles of sustainability are implemented in project management despite of multiple proactive endeavours of engaging in social and environmentally focused business practices. The two principles that show a limited applicability in project management are values and ethics as well as consuming income and not capital.The theoretical contribution of the research is realised through the first collective analysis of the eight principles of sustainability and their implementation in project management through empirical case studies. An additional contribution is through the selection of case studies from industries that have not been examined before. The practical implication of the research is to offer guidance to organisations on what principles they need to build their sustainability project management practices on and to point out the commonly faced barriers and trade-offs.

Thesis (PhD)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: In the last 15 years, growing public awareness of the negative impact of corporate activities has prompted big corporations in the mining, manufacturing and retail sectors to publish reports that communicate their awareness of environmental and social issues. These reports typically take the form of standalone corporate social responsibility (CSR) reports or integrated annual (IA) reports. The publication of these reports is not an isolated event or practice on behalf of each company; the structure and content of the reports are informed by stock exchange policies such as the King Code in South Africa, and reporting frameworks such as the Global Reporting Initiative (GRI) on an international level. The nature of corporate social responsibility and CSR reporting has captured the interest of researchers in diverse disciplines. Scholars such as Jones (1995) and Pedersen (2006), working within business and marketing-related fields, have praised CSR reports as a “win-win” concept which encourages corporations to focus on both their financial and social performance. Conversely, scholars such as Banerjee (2003, 2007) and Redclift (2002, 2005) have criticised CSR for being a new form of “greenwashing” and a mechanism that promotes the continued dominance of financially strong institutions. Critical scholars typically adopt a neo-Marxist perspective of neoliberalism and assert that legitimate environmental protection or social transformation and equality cannot take place within the reigning economic paradigm (see Pepper 1984, 1996). This study is a contribution to applied linguistic research into CSR and IA reports, particularly those originating from the Global South. It draws on methods developed within critical discourse analysis (CDA), systemic functional linguistics (SFL) and corpus linguistics to investigate the 2011, 2012 and 2013 CSR and IA reports of six South African companies located in the mining, retail and food manufacturing industries. Drawing on Halliday’s (1978) three metafunctions of texts, Fairclough’s (1989, 2002) three dimensional framework, as well as the Appraisal Framework (White 2001; Martin and White 2005) this study investigates the textual, representational and interpersonal meanings of the selected reports as ones that represent a new, gradually conventionalised genre within modern corporate discourse. In summary, the study contributes to an understanding of CSR and IA reports in three ways: First, it highlights the significant role of the GRI in prescribing, and thus restricting, the structural and discursive features of CSR and IA reports. Second, the study shows how the six companies draw on a limited set of discourses in the reports which all, in some way or another, embed neoliberal ideologies. This suggests that the South African CSR and IA reports function to maintain an established, dominant ideological and discursive order. Third, the degree of reliability of the information in the reports is dependent on how the companies construct themselves in this report. In this regard, the analysis reveals that the companies use a limited set of linguistic resources to construct themselves as strategic, moral and responsible social actors. In a country marked by widespread social inequality and diminishing resources, the findings ultimately suggest that social transformation and environmental protection are unlikely to be achieved if the sustainability discourses of corporate institutions are not publically challenged.