<p>Vi ämnar undersöka hur informationen om CSR i årsredovisningar har förändrats sedan 1995. Syftet är att se hur informationen har utvecklats över tid, vilka nyanser som har funnits samt vilka intressenters informationskrav som har tillgodosetts.</p><p>Studien omfattar en innehållsanalys av årsredovisningar. Analysen har gjorts efter en checklista som bygger på indikatorer och principer från GRI. Årsredovisningar från fem svenska företag har granskats i ett tre års intervall mellan 1995 och 2007.</p><p>Mängden CSR-information i årsredovisningar har ökat stadigt sedan 1995. Fram till 2001 redovisades i princip ingen information kring mänskliga rättigheter, företagets inverkan på samhället eller ekonomiska konsekvenser av CSR. Anställda, kunder och icke-statliga organisationer är de intressenter som främst fått sitt informationsbehov tillfredsställt medan leverantörer i princip inte hittat någon relevant information innan 2007.</p>

<p>In recent time the pressure on companies from groups like governments, regular citizens and media on taking its social responsibility has increased in rapid pace. This has led to increased interest from companies all over the world about social issues and the companies’ responsibility for these issues.</p><p>In the more competitive environment were companies act today the use of corporate social responsibility (CSR) to differentiate itself against other company’s increases in importance. Together with increasing interest from stakeholders about social issues has made it central for companies not only to be social responsible but also to be good at finding future social trends that will give them competitive advantage against other actors.</p><p>The purpose of this paper is to examine how the three largest fashion chains in Sweden, Hennes & Mauritz, Lindex and KappAhl, are managing its CSR work now and how good their organisation is prepared to manage the CSR work in the future. The examination will focus on the factors that make the management of CSR successful or not, and to get an overview of if the conditions for current and future successful CSR is present at the companies. By doing a qualitative document analysis of the selected companies the conclusion is made that there is much work to be done at the three largest Swedish fashion chains to more effectively use CSR and the positive effects that a well developed CSR plan can bring to the companies. The conclusion is based on the lack of long-term remuneration incentives for the management that rewards a short-term decisions and the extensive use of collective commitments instead of exclusive CSR work.</p>

<p>ÄMNE</p><p>Vilken information om Corporate Social Responsibility lämnas i årsredovisningen av svenska företag? Hur följer företagen riktlinjerna Global Reporting Initiative och UN Global Compact? Vilka motiv kan företagen ha för att lämna information om CSR i årsredovisningen?</p><p>SYFTE</p><p>Syftet är att rekapitulera studien ”Corporate Social Responsibility - vilken information lämnas i årsredovisningen av företagen på Stockholmsbörsens A-lista”, Göteborgs Universitet 2005, genom att kartlägga och jämföra CSR-redovisningen hos de företag från den dåvarande A- listan som idag är noterade på Stockholmsbörsen. Utifrån en utarbetad checklista skall undersökas vilken information som företag lämnar samt vilka skillnader som finns mellan företag och över tiden.</p><p>GENOMFÖRANDE</p><p>Undersökningen bygger på kvantitativ och kvalitativ innehållsanalys av årsredovisningar. Årsredovisningarna har analyserats efter en utarbetad checklista som bygger på indikatorer och principer från GRI och UN Global Compact.</p><p>SLUTSATSER</p><p>Studien visar att det råder stora skillnader mellan företag och den mängd CSR-information de publicerar i sin årsredovisning. Sedan 2004 har en svag ökning skett av mängden information som redovisas, denna ökning återfinns främst inom branschen industri.</p><p>NYCKELORD</p><p>Corporate Social Responsibility, Global Reporting Initiative, UN Global Compact, årsredovisning</p>

<p>Corporate Social responsibility (CSR) has become a key issue for today’s corporations. This type of responsibility refers to the continuing commitment of businesses to voluntarily behave ethically and contribute to economic development while simultaneously improving the quality of life of the workforce, families, local community and society at large. While traditional business models primarily emphasize the economic aspects of a company’s activities (e.g. profitability and growth), the modern one stresses the social and environmental impacts. Recent scandals have put customers’ trust on the frontline, leading to an exponential growth in the interest of corporate social responsibility. Today, unethical behavior can no longer hide in the dark waiting around for an investigation to ensue. Wrongdoings are in an instant communicated to the world via computers and broadcasted by media. Consequently, it is no longer about what corporations say they will do but rather when and how they will do it.</p><p>Findings and resulting conclusions show that although there is a lack of definitional clarity of the notion of CSR, the concept is embodied by and refers to the triple bottom line: Profit, People and Planet. CSR can be implemented through codes of conduct, contracts, education, training, guidelines and principles.</p><p>The benefits of having a CSR engagement program are numerous and include strengthening profits, enhancing brand recognition and reputation, risk management and boosting employment relations.</p><p>Motives behind having good CSR include social betterment and sustainable change. It is about building up a well-functioning corporation that possesses strong values and can manage risks and become a more competitive brand. The brands that will succeed in the future will be those that tap into the social changes that are taking place today.</p>

No description available.

<p>The main aim of this thesis is to analyze the awareness and application of CSR within Chinese and Thai companies. The thesis collects the academic and empirical achievements which have been done by the Chinese and Thai scholars as the theoretical framework. Further, the authors devised a piece of survey based on Carroll’s Three Dimensional Corporate Performance Model and Corporate Social Responsibility Pyramid Model and sent it to Chinese and Thai companies. Analysis and comparisons are carried out based on the result of survey with the help of theoretical framework. Moreover, the authors try to give some explanations towards the situations in the result of survey, hoping to help enhance the level of CSR in China and Thailand with some thoughtful suggestions.</p><p> </p>

<p>The review of the ethical funds literature shows the significant growth of the Socially Responsible Investments (SRI) in the last few decades. The increase of the interest towards SRI indicates that ethical issues have become more essential for the investors. However the number of surveys reveals that financial performance remains of an important concern for the socially responsible investors. Therefore the benchmark analysis of the expected returns and management fees of the ethical mutual funds is chosen as a topic for this thesis research. The risk-adjusted measures are used to analyze and compare the performance of the ethical and non-ethical mutual funds in United Kingdom. The analysis does not indicate the significant difference in the expected returns between the two groups of funds. However this study concludes that on average ethical funds charge higher management fees. Thus investing in ethical funds is more costly but gives about the same returns as investing in conventional funds.</p>

五年前首次接觸『企業社會責任』的議題，驚訝之餘，更縈绕在心頭。身為報導產業經濟的記者，親眼目睹台灣企業汲汲營營戮力爭取優勢、掌握商機、贏得客戶尊重與市場支持。然而，現今企業經營環境趨向全球化，台灣企業別無選擇，勢必要走入國際，與全球接軌。當西方先進國家與亞洲鄰邦的官方與企業，自發性地實施善盡企業社會責任，成為企業公民，遵行海外投資準則及相關規範。那麼台灣政府及企業是否應該正視推動及實施企業社會責任，以獲得國際社會的認同與期望呢? 及至2005年秋天返回母校攻讀EMBA，得知歐美先進國家的公司行號已於1984年開始參與實施企業社會責任。另外，亞洲近鄰國家及地區，例如日本、新加坡、香港、馬來西亞，甚至中國大陸也從1995年開始，積極展開實施企業社會責任，尤其在市場構面的三大評等架構上。目前這些國家及地區已有自行建置的企業社會責任投資指數及社會責任投資基金。 反觀台灣實施企業社會責任的現況，在市場構面的三大評等架構(包括企業社會責任評量制度、企業社會責任投資指數及社會責任投資基金)，尚未自行建立。冀望不久的將來，臺灣能有自行建立的三大評等架構，這樣，台灣公司在研發製造技術領先鄰近開發中國家又緊追西方先進國家之際，在實施企業社會責任方面，也能迎頭趕上，甚至居於領先地位。 本論文的研究目的為下列四項: 壹、研究國內外企業社會責任的現況及其比較 貳、提出西班牙Leadtad Foundation 對非營利組織的九項評估標準也可作為評量企業社會責任的參考 參、提出企業價值平均年增率為企業社會責任的評量機制之一 肆、建議企業社會責任發展的三大構面作為落實企業社會責任的執行。 三大構面為規範遵循、市場力量及與非營利機構成為夥伴。 / Five years ago, when I first read the issue of corporate social responsibility (CSR), I was surprised and very much impressed. In the autumn of 2005, I went back to National Chengchi University for my EMBA degree, and since then, I have learnt that corporates in Europe and America have begun their CSR practice in 1984. In addition, our neighbouring Asian countries including Japan, Singapore, Hong Kong, Malaysia and even Mainland China began CSR practice starting from 1995. These Asian countries now have their own-designed CSR Investment Index and Social Investmnent Fund. However, in Taiwan, we still do not have our own-designed CSR Investment Index or Social Investment Fund. For the CSR Rating, only two magazines—Common Wealth and Gloval Views are doing questionaire investigation. I sincerely hope that Taiwan will very soon have its own developed CSR rating system, CSR Investment Index and Social Responsibility Fund. As the matter of fact, Taiwan’s research and design as well as manufacturing technologies are on ahead of its neighbouring developing countries and chase after the developed countries in the West. For CSR practice, I expect Taiwan will also chase after the Western countries’ performance and even become the leader among the countries. The four research purposes of this essay are as follows: 1. A research on updated CSR practice in Taiwan and around the world. 2. The Nine Standards of Transparency and Sound Practice from Leadtad Foundation in Spain may be used as the reference for CSR rating system. 3. Submit annual-- average –corporate-- value increase rate will be one of CSR rating method. 4. Suggest three CSR development frameworks for CSR practice. The three frameworks are as follows: 1. Follow the local and global laws and regulations regarding CSR. 2. Market influence to CSR. 3. To be partner with non-profit organizations for CSR practice. Finally, I would like to thank Professor Eric C. M. Wu, Professor M. S. Jiang, Professor Peter Huang, Professor Jason Wang, and Professor C. Y. Hsu for their guidance. Once again, my sincere appreciations to Delta Electronics, Department of Investment Services of the Ministry of Economic Affairs, Gretai Securities Market, Taiwan Mobile, Chunghwa Telecom, Lite-0n Group, Himalaya Foundation, Business Council For Sustainable Development, Taiwan, Global Views Magazine and Common Wealth Magazine for their either acceptance of interviews or providing information materials.

由全球氣候變遷、資源耗盡、能源短缺、人口激增、貧困惡化，以及物種絕滅等狀態，各國必須面臨社會、環境與經濟發展的空前壓力與嚴苛挑戰。從1997年的「京都議定書」，到2007年「聯合國氣候變化會議」對全球環境的討論，通過了「峇里路線圖」，它將規範2012年之後，世界主要排放溫室氣體國家需要努力的方向與指標。當環保節能的要求高漲，最大的壓力終究是指向企業，而最能具體落實的也是企業體，然而它也與企業之成長與否息息相關。 綜觀台灣資訊硬體產業之發展，因主要產品皆為高度成熟之科技產品，市場大部分為歐美各國。在歐美環境保育浪潮下，以及對企業社會責任的需求下，台灣廠商下一步面臨的已經不僅僅是績效、成本等的挑戰。全球知名策略管理學大師波特(Michael E. Porter)認為假如企業能將企業社會責任與經營策略結合，進行企業社會責任，則能實現創新和提高競爭優勢。 本研究以個案研究的方法，選擇台達電子工業股份有限公司為此研究的對象，進行企業社會責任與企業發展關聯性之研究，希望能發現企業社會責任在企業發展過程中的形成與推動因素、推動時所面臨的挑戰、以及企業社會責任運作後對企業價值的實現與成長發展的影響，以促進台灣企業積極推動企業社會責任。 本研究發現企業社會責任之形成與推動之關鍵，在於經營者的理念落實、政府法規、產業規範要求及可動用資源等。然而隨著企業規模逐漸擴大，所需監控的層面與複雜度增加，要如何克服困難是推動企業社會責任時所面臨的挑戰。當企業推動任何企業社會責任之相關活動時，企業的文化，與員工的價值認同，會提昇企業價值的實現與成長發展。 企業社會責任的推展除決策機制外，在選擇企業社會責任關鍵議題後，應考慮組織架構、方案的選擇、資源配置等。企業社會責任進行後，對組織的價值回饋有：正面提升企業形象、擴充公司品牌價值、吸引優秀人才、增進人際網絡與資源整合、獲得資金提供者信賴、增長與客戶之間良好關係；讓企業更朝向永續經營發展。 CSR 之發展與推廣在台灣正於萌芽蓬勃發展階段，CSR之探討需持續進行以提供其他企業借鏡之用。 / Due to the global climate change, resources exhaustion, energy shortage, population explosion, worsen impoverishment and species extinction, all the countries have to face unprecedented pressure and severe challenges in society, environment and economy. Discussed from Kyoto Protocol, 1997 through the United Nations Climate Change Conference, 2007, the “Bali Roadmap” was established, and it will be the guidance for those major nations that emit the Greenhouse Gas after 2012. While the demand for environmental protection and energy-saving is increasing and indeed, the enterprises have to suffer from the huge burdens. The burden of rising demand for environmentalism and energy-saving will eventually lie on the shoulders of the corporations, yet it is also corporations which can most likely carry out such policies in practice since the fulfillment of the policies is highly related to their future development. Looking at the development of Taiwan’s industry, all the products are technically sophisticated hardware products that are exported to America, Europe, and Japan. As the emphasis on environmentalism is prevailing over those regions nowadays, corporations will then have to face challenges more than just efficiency and costs. Michael E. Porter, a worldwide-known leading authority on competitive strategy, believed that for those corporations which can integrate social responsibilities and business strategies to implement corporation social responsibilities will be able to achieve innovation and build their competitive advantages at the same time. Case study method was adopted and Delta Electronic Inc. was selected to be the case study target for the purpose of observing the relationship between the CSR and the corporate development. In this research, the findings about the factors for the CSR formation and promotion during the corporate development process, the challenges the enterprises face while fulfilling the policies, and the influence on the corporate values and its development after impelling CSR, that will encourage Taiwanese enterprises to promote CSR vigorously. Based on this research, the key elements for the formation and the driving force for CSR are executives’ philosophy, government’s policy, industrial regulations and resource mobility, and constant commitment to CSR resulting in the trust and support from the stakeholders. In the process of impelling CSR, the scale of enterprise gradually enlarges, and the level and the complexity of supervision increases, so how to overcome the difficulties and impel consistently becomes the huge challenge. When the enterprises promote CSR activities, the forming of corporate culture and employee’s identification with the enterprises will increase the efficiency of corporation responsibility and social public welfare. Other than strategic alignment development, after choosing the key CSR issue, enterprises should consider the organizational structure, the selection of proposals, and the allocation of resources. The CSR effort will end up in vain if the executive doesn’t impel to action; even though the enterprise possesses sufficient resources. After the enterprise perform the CSR, the positive effects to the organization will increase enterprise’s reputation, enhance enterprise’s brand value, attract more talented persons, build up personal relationship network, integrate resources, gain the trust from investors, and develop harmonious relationship with customers. All these can make the enterprises run their business perpetually. The promotion and development of CSR in Taiwan is thriving. Research endeavors on CSR should be greatly extended to assist enterprises’ CSR commitment.

Corporate environmental responsibilities of organizations have become an eminent consideration among organizational managers and scholars in recent years. Environmental issues have gained much momentum that virtually every group of stakeholders is now demanding environmental efficiency from contemporary organizations. This study investigated environmental practices of two logistics companies in Sweden with the aim to shed light on the measures taken by these companies in response to the environmental impacts of their business activities. We investigated: How and why are logistics service providers in Sweden responding to the demand for environmental responsible business practice?   Based on a qualitative research design, a case study was conducted with DHL and PostNord AB. The results of the study show that the case companies perform environmental practices to reduce the carbon emissions of their business operations due to stakeholders demand. The findings identify stakeholders such as, customers, the Swedish government and shareholders/investors as those that exert the most pressure on the case companies regarding their environmental practices and initiatives.