Environmental issues have within the recent years become a frequently debated matter and corporate social responsibility (CSR) has become a new determinant for consumers purchase decisions. As a consequence of this, ever more companies have begun to implement different CSR initiatives in order to take responsibility for the environment. The arguments differ among researchers whether it is actually profitable for companies to invest in CSR initiatives. In this study we have based upon the functional theory of attitudes and identified different factors that are likely to affect consumer attitudes towards an environmental CSR initiative and formed a model for this. The model postulates four main factors that are likely to affect consumers attitudes towards an environmental initiative; which attitude a consumer holds towards the actual product (in this case the paper bags) in question, the extent to which a consumer considers environmental responsibility to be important, the extent to which a consumer considers environmental issues to be a threat to her-/himself and the amount of information a consumer receives about the initiative. To test our model we used a quantitative approach and investigated the consumer attitudes towards the initiative no plastic bags at the shopping centre Strömpilen, Umeå. We found that consumers in general are very positive towards the initiative. We then looked closer into what parts of our model that had significant impact on consumer attitudes towards the concept. The Chi-Square tests showed that three of four parts in the model could be verified. These parts were; the consumer’s attitude towards the actual product (in this case the paper bag), how important environmental responsibility is to a consumer and to what extent a consumer sees environmental issues as a threat to her-/himself. The fourth part of the model; the amount of information a consumer has received could not be verified. Thus the model was modified and was in the end constituted by the three parts that had been statistically verified.

This paper is focusing on the responsibility corporations have toward society and what role stakeholders play in this responsibility. By providing a historical background of how corporations have used their responsibility toward society, it is clear that corporations have been responsible. Before, this responsibility was focused toward the shareholders of the corporation but with time it changed to include more actors within the society. By focusing on what kind of responsibility the corporation has towards the society it is active in, this paper will explain the notion of a corporation that has a social responsibility in terms of being morally responsibility for its actions. This is why the concentration of the this paper will be on the concept of corporate social responsibility (CSR). The notion of CSR has became more significant with time. In today's society corporations are expected to take more responsibility. A reason for this increased expectations from society on corporations could have to do with the fact that stakeholders have gained greater transparency through technological development, mainly the development of information technology. The aim of this paper will be to show what role CSR plays for a corporation in today’s society and why a corporation should work more with its different stakeholders and not as before with almost solely its shareholders. To be able to conduct this aim, the notion of CSR will be described and put into perspective by the two main theories behind the concept of CSR: the monetary and ethical theories. This is done by first describing the development of CSR abroad and in Sweden, with a focus on “Den Svenska Modellen”. Second to show the different perspectives of the monetary and ethical approach in connection to the concept of CSR. Thereafter, the theories will be analyzed and discussed solely, in connection to each other and the development of CSR through time. The analysis and discussion about the concept of CSR indicates that the monetary and ethical theories can not be considered to have the only impact on the concept of CSR but they have affected each other. Another conclusion is that the corporation's actions can lead to a responsible behavior that would benefit the whole society which the corporation is active in.

Denna uppsats behandlar fenomenet och begreppet Corporate Social Responsibility (CSR). Begreppet används synonymt med företags samhällsansvar och innebär att företag frivilligt vill medverka till ett bättre samhälle. Utgångspunkten är Carroll och Buchholtz mångciterade modell The Pyramid of Corporate Social Responsibility, som förklarar CSR utifrån fyra ansvar: ekonomiskt-, legalt-, etiskt- och filantropiskt. Fokus ligger på CSR som en del i ett företags marknadsföringsstrategi, med betoning på det ekonomiska-, etiska- och filantropiska ansvaret. Problemformuleringen lyder: Hur ser chefers uppfattningar om Corporate Social Responsibility, som en del i marknadsföringsstrategin, i ett brittiskt respektive svenskt fastighetsbolag ut? Syftet är att ta reda på svaret på problemformuleringen samt att se om det finns likheter och skillnader i de båda studerade företagens chefers uppfattningar om CSR. Uppsatsen har en kvalitativ metod med en deduktiv ansats, där fallstudier i form av fyra stycken djupintervjuer har använts för att samla in primärdata. De två studerade företagen är The Community Housing Group Ltd (TCHG), England respektive Halmstads Fastighets AB (HFAB), Sverige. I studien har bland annat framkommit att de båda studerade företagen använder CSR som en del i sin marknadsföringsstrategi. Skillnaden är att HFAB har uttalat att de gör detta, medan TCHG gör det undermedvetet. Skillnaderna mellan de två studerade företagen angående om och hur de använder CSR i sin marknadsföringsstrategi beror troligen på att TCHG ännu inte har insett vikten av att marknadsföra CSR-aktiviteter, till skillnad från HFAB som har förstått vikten av att ha ett starkt varumärke. / This essay discusses the phenomenon Corporate Social Responsibility (CSR). The concept is used synonymous to a company’s responsibilities to the community, which means that they voluntary contribute to a better society. The model The Pyramid of Corporate Social Responsibility by Carroll and Buchholtz is the basis. It explains CSR as a company’s economical-, legal-, ethical- and philanthropical responsibility. The focus is on CSR as a part of a company’s marketing strategy, with economical-, ethical- and philanthropical responsibility in center. The problem enunciation is: How do managers apprehensions about Corporate Social Responsibility, as a part of a company’s marketing strategy distinguish between a British and a Swedish social housing business? The purpose is to answer the question and see if there are any similarities or differences between the managers at the two companies The Community Housing Group Ltd (TCHG), England and Halmstads Fastighets AB (HFAB), Sweden. This essay has a qualitative method with a case study with four interviews in depth. The result of the study is that both companies use CSR as a part of their marketing strategy. The difference is that HFAB express that they do, while TCHG do it subconsciously. This difference probably depends on that HFAB has realized the effect of having a strong brand, while TCHG do not.

Företags sociala ansvar är en fråga som har blivit allt mer aktuell de senaste åren. Det begrepp som oftast används när företagsansvar diskuteras är Corporate Social Responsibility (CSR). Även om alla inte är överens om att företag ska ta ansvar utöver det lagstadgade arbetar många företag idag aktivt med ansvarsfrågor. Frågan som diskuteras idag är främst hur företag ska arbeta med detta på ett företagsekonomiskt effektivt sätt som gynnar företaget. Michael E. Porter och Mark R. Kramer menar att företag kan uppnå konkurrensfördelar och långsiktiga vinster genom att arbeta med CSR, men att detta arbete måste integreras i företaget. De presenterar fem steg som företag ska genomgå för att arbeta strategiskt med CSR. Dessa är: identifiera skärningspunkter mellan företaget och samhället, välj vilka sociala frågor företaget ska fokusera på, skapa en agenda för sociala frågor, integrera företagets påverkan på samhället med samhällets påverkan på företaget och skapa en social dimension av företagets erbjudande. Klädkedjan Hennes & Mauritz AB (H&M) är ett företag som har arbetat relativt länge med ansvarsfrågor och som även säger sig arbeta strategiskt med CSR. Denna uppsats syftar till att utvärdera H&M:s arbete med CSR för att bestämma hur strategiskt detta är utifrån Porter och Kramers modell. För att genomföra detta har en litteraturstudie genomförts där främst H&M:s CSR-rapport från 2008 har använts. Ett ramverk, baserat på Porter och Kramers modell, har utformats och använts för att analysera CSR-arbetet. Uppsatsen konstaterar att H&M har kommit en bra bit på väg med att göra sitt CSR-arbete strategiskt. Företagets mål ligger nära Porter och Kramers idealbild om strategisk CSR och de arbetar aktivt med att integrera CSR-arbetet i verksamheten. Det som saknas i H&M:s arbete för att det ska vara fullt strategiskt är ett större fokus på den påverkan som den omgivande miljön har på företaget.

Aim: Problem background - CSR has today increased its strategic status and consumer demand of sustainable development has also increased lately. However, there are still companies that have not adjusted their strategies to fit this swift in demand. This study offers a strategic tool, based on sustainable core competencies, for companies to implement in order to use CSR to boost their business. Research issue - How can Swedbank increase stakeholder confidence and value? Delimitations - This study focuses on the concept of integrating CSR work into the strategy and how this could result in added value for the B2B customer of Swedbank Corporate Market. Method: This study has an abductive approach and the author has collected qualitative primary data in the form of interviews with employees at Swedbank, Sparbanken Nord and with five of Swedbank’s customers from the public sector. Result & Conclusion: Swedbank needs to re-position their brand with a differentiated strategy, including a supportive vision and Market Communication, in order to gain a competitive advantage, strengthen their image, stakeholder confidence and financial performance. The author recommends the sustainable core competence, “Sparbankssjälen”, in order to deploy an ethical, economical and environmental responsible strategy to implement into all their activities.

Introduction: The society is becoming more aware of the importance of corporate social responsibility (CSR) work. CSR has also be-come a competitive tool in order to reach out to potential cus-tomers. There are also many definitions of what CSR actually means. These are things that makes it interesting to find out how multinational corporations, who has a lot of power, per-ceive and work with CSR, as well as what can be done to make corporations work more with CSR. Purpose: The purpose of this thesis is to describe what CSR as a con-cept means, whose responsibility it is, as well as why corpora-tions work with it. We also intend to find out what it takes to make CSR a more prevailing and decisive instrument for cor-porations? Method: We conducted six unstructed interviews with multinational corporations in Sweden. Conclusion: Today the phenomena of CSR has no unified definition, this is why we believe that a definition that is precise in describing what CSR is can be useful. We think that transparency is something important since information provided to the pub-lic, provides consumers and stakeholders with power to make information based investment, and purchase decisions. We have also concluded that we think that the most important factor in driving the CSR work forward and making it grow in size, is to make consumers reward the corporations that per-form well in their CSR activities.

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. 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. 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. 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.

Small and medium-sized enterprises (SMEs) prevail in their business communities and constitute the base of many nations’ economies. As a reason it is vital that SMEs show their active engagement and relatedness of their CSR activities making them at the core of their business strategies, as well as maintain their role as responsible citizens in their communities.CSR activities and practices being mainly developed by large corporations impede the way they can be applied on their smaller counterparts; ultimately leading to different results. SMEs require different solutions and run in different settings, which afford them unique opportunities to become sustainable enterprises. The purpose of this paper is to investigate the level of CSR engagement in Småland, Sweden. The study was divided into two parts, social (community wise) and environmental. We aimed to understand the reasons behind engagement and non-engagement in this matter. Also, it was important to find a pattern for future development of CSR among SMEs. We relied on previous research conducted for SMEs around Europe, and compared mainly the results from Sweden to our research findings. This study was largely done by using the quantitative survey method, where a questionnaire was designed to collect the results. Descriptive and exploratory statistics is at the core of interpreting the results. Some of the findings were confirmed by previous research while the rest were either unprecendeted or surprising, both in a positive and negative way. The CSR involvement was highly related to the size of the companies, in total more than half of the companies were involved to some extent. The main reasons for involvement in local communities were ethical as well as to satisfy own employees. The reasons for non-engagement were due to lack of resources, time and money, but also the fact that many companies simply never thought about engagement. When it comes to the environmental part, the results showed that companies act very responsibly. They are also aware and compliant to legislations and have environmental policies. Again, ethical reasons were the main driving force behind environmental concerns for the companies, but also the enhancement of the image was a chief reason. In general, companies do not seem to find economical benefits behind the engagement in CSR and less than half of the companies that engage in social responsibilities today are planning on continuing in the near future. Social involvement is voluntary and companies choose to do it mainly because of ethical reasons. On an overall basis, the engagement of SMEs in social activities is quite weak to moderate, while in environmental engagement the results are to some extent more optimistic. However, we cannot allege that a handful of Smålands SMEs see the full business benefits of engagement and as a result they cannot be said to be working towards ‘doing well by doing good’. Policy makers, municipalities and larger firms need to support the SMEs in their further engagement.

The starting point of this thesis is the importance of corporate social responsibility (CSR) in China. CSR can certainly not solve all of the social and environmental problems, but we believe that it can play a part, which is why we find it interesting to study the status quo of the concept in China. The research question of the thesis is “How is CSR depicted in China?”. The purpose of this study is to identify and describe Chinese views of CSR and analyze the differences between these views and CSR, as it is commonly understood in the West, in order to contribute to a better understanding of the CSR concept in China. We spent ten weeks in China conducting a qualitative case study. We interviewed companies, academics and governmental and non-governmental organisations, within the CSR area in China. Our material was then categorised into five views of CSR, where CSR is depicted as: - CSR as labour law compliance - CSR as law enforcement - CSR as codes of conduct compliance - CSR as a PR exercise - CSR with Chinese characteristics In addition to describe these views, we set out to analyze the differences between these views, and CSR as understood in the West. When analyzing the views we have mainly departed from CSR theory and translation theory. The main differences can be seen when it comes to the, from a Western point of view, limited scope of corporate responsibility, the lack of stakeholder dialogue, the lack of consideration for environmental issues, and in the concept of a harmonious society, which is not a part of CSR in the West. CSR with Chinese characteristics still seems to be an aspiration they are striving for, while the other four views rather are different aspects of the problems related to CSR in China at present. Our views are examples of how CSR has been translated in China, but none of them seems to be a suitable option for the further development of the concept. Put together, these views give a quite negative image of CSR in China, and it comes forth as rather ineffective. If the concept is going to have any impact on the social and environmental problems in China there is a need for further research. The development of the concept needs to be in accordance with the realities of the Chinese society, addressing the problems in the society as well as the problems with the concept.

Det var inte förrän år 2002 som riktlinjer kom, gällande den externa ekonomisk rapportering, för de statligt ägda företagen i Sverige. År 2003 kom uttrycket, hållbar utveckling, att nämnas i regeringsformen och sedan dess har utvecklingen fortsatt. Från att företag har rapporterat sitt arbete kring miljöredovisning, har det nu gått mot att redovisa miljö, etik samt sociala förhållanden, vilka är de olika delarna inom det samlade begreppet för hållbarhetsredovisning. År 2006 uträttade Näringsdepartementet en genomlysning av de svenska statligt ägda företagens hållbarhetsredovisningar. Ur genomlysningen kom sedan, i november 2007, kravet på att de statligt ägda företagen varje år ska upprätta hållbarhetsredovisning, enligt Global Reporting Initiatives (GRI) riktlinjer. Den svenska regeringen är dessutom först i världen när det kommer till att sätta ett krav på hållbarhetsredovisning gällande statligt ägda företag. Syftet med denna uppsats är att diskutera hur de statligt ägda företagen påverkas av det nyligen upprättade kravet på tydligare redovisning av hållbarhetsinformation för företag ägda av den svenska staten. Vi avser också att analysera hur företagen kan implementera rutiner för rapporteringen. I den mån riktlinjerna redan har implementerats har vi även för avsikt att belysa de eventuella förändringar som skett inom dessa företag. I vår studie utgår vi från ett hermeneutiskt synsätt, för att vi vill tolka och förstå den implementeringsprocess som kravet på hållbarhetsredovisning innebär, utifrån ett helägt företagsperspektiv med statlig ägarstruktur. Vi utgår från, och prövar, befintlig teori för att få denna förståelse samt även nå ett resultat, vilket inryms inom det deduktiva angreppssättet. Vårt val av en kvalitativ ansats, överensstämmer med vårt synsätt, och medför att vi på djupet kan förstå, samt beskriva problemet, med utgångspunkt från våra telefonintervjuer. Vi utförde semi-strukturerade intervjuer vilket gav oss möjligheten att ställa relativt öppna frågor, inom olika teman. Vår teoretiska grund innehåller teorier för att genomföra en implementering och eventuellt i och med det, nå en förändring. Vi talar om drivkrafter bakom en förändring vilket innefattar intressentteorin, teorin om legitimitet samt den institutionaliseringsprocess som sker när organisationer måste anpassa sig efter sin omgivning. Vi utgår från teori om hur en planerad förändring går till samt implementeringsprocessens centrala delar, styrning, planering samt kommunikation, vilka är viktiga aspekter att uppmärksamma för att kunna skapa nya rutiner. Utifrån studien har vi kommit fram till att en förändring inte nödvändigtvis sker i och med att kravet införs eftersom GRI nyttjats av vissa företag redan innan dess upprättande. Förändringen sker i den mån företagen påverkas av kravet och att GRI inte sedan innan har använts, vilket leder till att nya rutiner uppstår. I de företag där förändring sker, blir nya rutiner nödvändiga vad gäller bland annat att omstrukturera och bilda nätverk mellan företagens centrala delar och sedan få dem att samarbeta. Kravet, i kombination med det faktum att företagen tittar på och får inspiration av övriga företag, samt att de tar hjälp av externa rådgivare i implementeringen, leder till att de blir mer liktänkande. Från studien nås även kunskap om att planerings- kommunikations- samt styrningsarbetet är omfattande för samtliga företag i fråga om GRI-arbetet, oavsett om förändringen är synlig eller inte.