Corporate social responsibility (CSR) has a high priority in companies’ business agendas today. Extensive research has been done in the field for nearly 50 years, although it still remains a complexity. Despite this research, no generalised CSR strategy has been established for companies to follow. The aim of this thesis is to investigate the question, how is CSR being implemented in a company’s overall strategy in emerging markets? A second aim, is to explore whether or not a trigger is needed in order for a company to implement CSR into its overall strategy within emerging markets. This research is built up around a particular theoretical framework, which is composed of key factors of CSR strategy and stages of CSR implementation (see illustration p. 25). An exploratory research design with a qualitative research method was chosen with the purpose of exploring the similar patterns between companies. Four Swedish multinational companies (MNEs) were selected and data was collected from sex respondents. The results showed that companies were aware of the opportunities to have CSR integrated in their business. However the type of CSR initiative differed between the companies. Nevertheless, the results indicate that there is a correlation between to what extent the companies have integrated CSR, and the level of a company’s awareness of CSR. CSR initiatives could be either interpreted as passive CSR engagement or active CSR engagement. These different CSR initiatives could be interpreted as levels of corporate willingness towards CSR where the companies CSR engagement was either to gain reputation or to gain sustainability. This dissertation contributes to leading the research forward in the field of CSR and sustainable business, due to the fact that the consolidative model along with other theories chosen show conformed patterns to the empirical study, thus further research is suggested. Sida’s label for developing countries presented in 2004, defines emerging markets as a developing country which is identified as a country where the income BNI/capita is below $3 256-$10 065.

Uppsatsens syfte är att undersöka vad större svenska företag innefattar i begreppet CorporateSocial Responsibility (CSR) med fokus på den sociala delen samt att undersöka vilkaaktiviteter de har för att bekräfta sin tolkning av begreppet. Uppsatsen ämnar även undersökavilka faktorer som påverkar till CSR-arbete samt om det går att koppla företagens CSR-arbetetill företagens mångfaldsarbete. För att besvara syftet har intervjuer gjorts via telefon hos sjustörre svenska företag, verksamma inom varierade branscher, med personer ansvariga förrespektive företags CSR-verksamhet. Resultaten av studien har visat på att intressenter har enstor inverkan på företags CSR-verksamhet samt att CSR-arbete anses vara ett bra verktyg förföretag att påvisa ansvarstagande vilket i längden ökar företagets goda rykte. Dessutom harproblematiken kring begreppet CSR komplexitet framkommit samt att de sociala CSR-aktiviteter är svårmätta och svårdefinierade.

Uppsatsens titel: CSR I SMEs – En förklaring av motiv och effekter Seminariedatum: 2012-05-31Kurs: 4FE03E Examensarbete för civilekonomprogrammet 30hp Författare: Alexandra Edström och Anna PerssonHandledare: Elin Funck Examinator: Lars-Göran Aidemark Nyckelord: CSR, Corporate Social Responsibility, samhällsansvar, intressenter,SMEs, Triple Bottom Line, motiv, effekter Bakgrund och problem: Teorierna kring CSR i SMEs är få och ofta motsägelsefulla. SMEs har dessutom en viktig påverkan på vårt samhälle, då de utgör den störstadelen av Sveriges näringsliv. CSR är ingen genväg till framgång utan effekterna kanbedömas först efter ett långsiktigt perspektiv, enligt Europakommissionen (2007)arbetar SMEs ofta med CSR utan att veta om det eller benämna det vid namn.Syfte: Syftet med detta examensarbete är att beskriva innebörden av CSR samtförklara motiven till och effekterna av CSR i SMEs. Metod: Vi har gjort en flerfallstudie på företagen Gnosjö Automatsvarvning AB,HangOn AB, Swede-Wheel AB och Sibes Metall AB. Vi har genomfört tvåsemistrukturerade intervjuer med två personer på respektive företag samt enfokuserad telefonintervju med respektive VD på varje företag. Examensarbetetbygger på abduktion som forskningsansats och av förklarande karaktär. Teoretisk referensram: Den teoretiska referensramen behandlar vedertagna teorierkring CSR, dess innebörd och historiska utveckling. Vi har kartlagt tidigare gjordastudier för att undersöka motiven till och effekterna av CSR i SMEs. Vidare har viredogjort för intressentteorin och legitimitetsteorin då dessa påverkar företags CSR. Resultat och slutsats: Vi har kunnat konstatera att CSR i SMEs gärna får varaomfattande och kostsamt så länge ansträngningarna gäller den lokala bygden.Det främsta motivet i SMEs utgörs av ledningens personliga värderingar och detmest framstående effekterna består av personlig stolthet och ökad ekonomisklönsamhet på sikt.

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Corporate citizenship is a debatable topic, according to many authors corporate citizenship is equivalent to corporate governance, corporate social responsibility and business ethics. Therefore, we have explained all the four theories in order to equip our reader with the subject in concern. This topic is of growing concern taking the evolutions of the subject, the previous and ongoing scandals into consideration.   The paper will present an overview of the concept of Corporate Citizenship and its alliances and provides the readers with different definitions of the above mentioned concept. We explained the relation between Corporate Citizenship (CC) and Corporate Social Responsibility (CSR). We shall use both the terms CC and CRS interchangeably. After going through the literature we felt that there was not enough written about the leader’s role with regards to the ideology of Corporate Citizenship. Therefore, we took the opportunity and used these concepts to screen Steve Job the CEO of apple against the norms of corporate citizenship. Our choice of topic was also motivated by Fortune Magazine 2008-2009 edition.   We used Explorative study to fill our research gap by framing very general and broad research questions. A qualitative study was conducted with fifty (50) people from Umeå – Sweden.  Our interviewees were mostly students from university and one interview was conducted from the IT head of a public organization from Umeå Sweden.   Defying the theoretical concepts we used, we concluded that the consumers we interviewed embrace highly about the concepts of Corporate Citizenship but in practice, they did not bother to take these concepts into consideration before buying the product

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.

This paper examines the impact of ethics on financial statement usefulness in 120 publicly traded companies. Because ethics are difficult, if not impossible, to quantify, Corporate Social Responsibility ratings are used as a proxy. The potential implications of this study are vast, though the main idea is that investors would be able to make better financial decisions should the hypothesis come to fruition. Contrarily, investors will also be able to avoid potentially bad investments if they can ascertain certain companies that lack ethical values. In this paper, I will discuss several facets of corporate ethics such as creative accounting in addition to delving deeper into what it means for firms to be sustainable. Using data from the Roberts Environmental Center at Claremont McKenna College in conjunction with financial data from Wharton Research Data Services and panel data techniques, I find that only within the food and beverages industry is there a correlation between ethics and financial statement usefulness. This finding lends distinct support for the hypothesis and also begs the question of how corporate ethics vary between industries.

Being ethical and sustainable is a fate in doing business, since unsustainable business practicedamages the environment, and causes lack of resources currently and in the future whichdiscontinue economic development. The purpose of this study is to understand and analyzethe influence of stakeholder dialogue in the new governance integrated in CG & CSR forunsustainable business such as oil and gas industry particularly in BP Company, as well ashow and why the notion “new governance” including self and meta-regulation affects on BPCompany to perform ethical business. This study based on the case study methodologywhereby the theoretical framework of secondary data of CG, CSR and the new governancefound in journal articles, relevant textbooks, NGO reports and the information found on BP’swebsite were employed. Furthermore, the main findings of this study is that there is asignificant variation in BP’s CSR adoption regarding the TBL of CSR in which socialresponsibility performance found the worst performance among the TPL of CSR since thecompany selects where to demonstrate great interest on social responsibility and where toignore. Consequently, BP’s self-regulation is ineffective which signifies lack of transparencyand accountability. More importantly, meta-regulation is very effective in keeping BP ontrack in the face of wrong doing. The study conclude that BP’s non-financial reporting needto move beyond the traditional reporting on company’s policies, philanthropic actions, andCSR successes and give priority to risks and incidents considering the seriousness andimpacts. More importantly, BP needs new standards of transparency and effectivemanagement system to ensure good CSR performance. The study assures that for as long asBP’s operations touch the daily life of people and other organisms in our planet it mustprioritize the interest of its stakeholders via continual dialogue since it is one of thefundamental principles of corporate citizenship.

Vykstanti pasaulio ekonomikos globalizacija, spartėjantis informacinių technologijų naudojimas, tarptautinių korporacijų plėtra pateikė naujus iššūkius, reikalavimus, standartus ne tik įvairių šalių verslo visuomenei, vyriausybėms, bet ir žmonijai. Verslas, globalizacijos fone, keičiasi vis greitėjančiu tempu ir susiduria su naujais iššūkiais. Pastebimas spaudimas rinkoms bei globalioms įmonėms imtis vadinamo „atsakingo globalaus kapitalizmo“ bei globalių problemų sprendimo. Kaip atsakas į besikeičiančius visuomenės poreikius, globalinių problemų sprendimą, vis labiau plėtojama ir analizuojama įmonių socialinės atsakomybės idėja. Šio darbo tikslas yra išanalizuoti pelno, kaip pagrindinio įmonių veiklos tikslo, ir įmonių socialinės atsakomybės, kurios reikšmė vis auga, optimalaus derinimo galimybes. Darbą sudaro trys dalys. Pirmojoje analizuojama globalinė ekonomika, jos varančiosios jėgos, įmonių socialinės atsakomybės idėjos samprata bei teikiama nauda. Antrojoje dalyje analizuojama kelių tarptautinių korporacijų socialiai atsakingo verslo praktika, teorinių ir empirinių tyrimų padėtis įmonių socialinės atsakomybės klausimais Lietuvoje. Trečiojoje dalyje pateikti įmonių socialinės atsakomybės idėjos supratimo darbuotojų tarpe ir šios idėjos principų taikymo tyrimo rezultatai. / World’s economics globalization, speedy information technologies use, transnationals corporations development introduced new challenges, requirements, standards not only for business society of different countries, governments, but also for humanity. Business, in the context of globalization, is changing in a rapid speed and is facing up with new challenges. There is seen a pressure for global companies to undertake the “responsible global capitalism” and solve global problems. Corporate social responsibility concept is developing and analyzed as a response to changing society needs and global problems solving. The aim of this diploma paper is to analyze profit, as the main purpose of business operations, and corporate social responsibility, which importance is growing, optimal harmonization possibilities. This paper is made of three parts. In the first part of this paper there is analyzed global economy, corporate social responsibility concept and the benefits of corporate social responsibility. In the second part of diploma paper, there are analyzed the practice of socially responsible business of few transnationals corporations. In the third part there are presented research results.

Auditing has evolved from the basic third party verification of business accounts to broader checks on behalf of stakeholders of the three imperatives of conduct, these being the social, environmental as well as the economic activities of organisations. Auditing is not just about accounting anymore, and may focus on completely different fields such as social and environmental management systems. In this triangulation study, experienced auditors from eight different countries were interviewed and asked to share their perspectives and some experiences from their auditing work. The auditing standards encountered in the interviews covered areas including environmental management systems, corporate social responsibility and social compliance. The interviews revealed that time issues were generally the greatest challenge to most auditors, but that there were also many other issues over and above the issues related to the three imperatives of conduct.