The question of companies’ social responsibility taking, called Corporate Social Responsibility (CSR), has been widely debated in research since the 1900s. However, the research connecting CSR to sport was not started until the beginning of the 2000s, meaning that there are still many gaps in sport research that has to be filled. One such gap is research on CSR in a Swedish football context. Accordingly, the purpose of the study was firstly to examine how and why Swedish football clubs – organised as non-profit associations or sports corporations – work with CSR, and secondly whether or not there was a difference in the CSR work of the two organisational forms. A multiple case study of four clubs in Allsvenskan was carried out, examining the CSR work – meaning the CSR concept and activities, the motives for engaging in CSR and the role of the stakeholders – in detail. In addition, the CSR actions of all clubs of Allsvenskan were briefly investigated. The findings of the study showed that the four clubs of the multiple case study had focused their CSR concepts in different directions and performed different activities. As a consequence, they had developed different competences and competitive advantages. Furthermore, the findings suggested that the motives for engaging in CSR were a social agenda, pressure from stakeholders and financial motives. For the two clubs organised as sports corporations, the financial motives were of greater importance than for the non-profit associations, who instead highlighted the social motives. Accordingly, the study has helped filling the gaps in the research field, by expanding the knowledge about CSR in a Swedish football context. Sport managers might use this study for gaining more knowledge about football related CSR and also for receiving inspiration for future CSR actions.

As a result of globalization, the concept of Corporate Social responsibility (CSR) has become on the agendas of organizations over the past decade. The organizations in Kuwait are no exception; they have been striving to address and execute the best practices of CSR. The banking sector in Kuwait, which plays a pivotal role in the economy, represents an area of strong interest for anyone wanting to research the depiction of CSR in Kuwait since it was the first sector that introduced corporate social responsibility and is considered a pioneer in that field. However, no studies were found that have examined CSR policies in practice in Kuwait or in the banking sector in particular. This thesis therefore focuses on obtaining a better understanding of how corporate social responsibility works in practice in the Kuwaiti banks from the perspective of three groups: the decision makers of CSR in the Kuwaiti banks, the employees of the banks, and the banks’ customers. The researcher used a qualitative approach in which data were collected using interviews and document analysis. The collected data were interpreted and analysed and thereafter drawn the conclusion that banks are very clear in defining their CSR objectives which are aligned with their overall corporate strategy. However, there were commonalities and differences in how stakeholders understand and perceive CSR. The study also revealed that both the 2008 financial crisis and Islam influenced the way CSR is exercised in the banks, and moderately, influenced the employees and customers.

Previous studies by Cornforth (2003, 2004), Cornelius et al. (2008), Cornelius and Wallace (2010), and Wallace and Cornelius (2010) highlight the need for further research in the area of Corporate Social Responsibility (CSR) for social enterprises and how their governance systems facilitate social outcomes when aligned to organisational mission. Against this backdrop, the main aim of this study is: to investigate the extent to which social enterprises (not-for-profit social providers) pursue ethical practices and social policies underpinned by their CSR agendas that enhance their stakeholders’ capabilities. The conceptual framework for the study is built on Amartya Sen’s capabilities approach (Sen 1991, 1999). Primary data were collected from face-to-face, in-depth, semi structured interviews with twelve owner-managers of small social enterprises from Bradford, UK. These were designed to understand their enterprise’s ethical views towards the development of deprived communities and the role this has in formulating their enterprise’s CSR agenda. The interview data were transcribed and analysed using constructivist grounded theory. The findings suggest that external CSR provision is often prompted as an immediate reaction to problematic issues arising in society. In general, it consequently lacks sustainability and is insufficiently evaluated for long term social impact. It is therefore argued that the CSR agenda for social enterprises should be based more on the organisation’s social ethos than the current process. Moreover, the findings emphasise the importance of social strategy emanating from governance mechanisms as this was identified as critical for the implementation of the CSR agenda so that social value is created in a structured and planned manner. These findings make a contribution to knowledge by providing conceptual and empirical insights regarding the consequences of social enterprises incorporating capabilities into their CSR policies and practices, and its social impact. Moreover, a conceptual model is developed that reflects the strategic importance of such a convergence in achieving this dual purpose.

Corporate Social Responsibility (CSR) is well considered as an important managements’ thinking due to changes in organizations and social environment. CSR initiatives are believed to be beneficial to the society, environment as well as businesses (McWilliams & Siegel 2001). There is an increasing demand for CSR from stakeholders, hence, businesses have started to incorporate the idea of CSR into their organizational strategic planning document. CSR aims to generate shared value by working to solve differing and competing stakeholders’ interests (Pratima & Mark 2014). The aim of this study is to assess the challenges faced during implementation of CSR in the achievement of sustainable business development. In addition, this thesis, will also examine approaches used to overcome the challenges. To reach to the aim of this research paper, a qualitative method is used. Both primary and secondary data are collected to compile this thesis. While the former was collected through interview, the latter was obtained from textbooks, scientific journal articles as well as documents and reports published by Karlstad Municipality (Karlstad Kommun). To write this research paper, a single case study approach was used. Karlstad bus, a department within urban management (Stadsbyggnadsförvaltningen) in Karlstad municipality (Karlstad Kommun) was selected to accomplish the objectives of the study. The findings of the study reveal that Karlstad bus department (KBD) biggest challenge faced during CSR implementation was the higher CSR investment cost. This agrees with Jonker & Witte (2006) argument that states, the main reason of CSR challenges in practical implementation process is CSR requires high implementation cost. To overcome high implementation cost challenges, KBD communication with stakeholders enabled to get additional funds from other government authorities. KBD is accountable & transparent and hence, it prepares integrated report on both financial and CSR narrative operational reports. Besides the major challenge of high CSR implementation cost, there was also some challenge of mindset which is failure in identifying the advantages of long-term benefits of new systems over the existing old systems. This challenge was solved through making detailed cost-benefit analysis. KBD is socially responsible and considers CSR in its investment decision and continues to fulfill the needs and requirements of the environment and the society.

Environmental and social problems are often connected to the mining industry. Hence, there is a history of conflicts between industry actors and stakeholders such as non-governmental organizations, regional politicians, environmental authorities, academics, community researchers, tourism industry and indigenous people. Despite being criticized for some of its work on sustainability, mining companies have indeed improved their communication regarding sustainability and are even considered to be at the forefront of corporate sustainability communication in general, predominantly in the area of sustainability, or integrated, reporting. Thus, a question is how the mining industry can be seen at the cutting edge regarding sustainability communication while also considered as one of the most unsustainable industries? One way of approaching such questions in the field of accounting and control is through the analytical framework of impression management, focusing on how companies through their reporting manage impressions of themselves on their stakeholders. Despite the strategic importance in which the information is presented in integrated reports, the full range of impression management techniques suggested by Brennan et al. (2009) has not, to our knowledge, been used to understand integrated reports in the mining industry. The Swedish mining company, Luossavaara-Kiirunavaara AB (LKAB), wholly owned by the Swedish state and Europe’s largest producer of iron ore, has been selected as a case company due to its ambition to become a world leader in “best practices” on social and environmental aspects. The purpose of this thesis is to make a detailed review of the integrated reports published by LKAB (2008-2017) through the lens of impression management and decode the expressiveness of impressions related to both qualitative and quantitative information. Using such a lense this study provides evidence that the company distorts information to appear as better rather than report performance objectively. The composite bias score indicates the degree to which information is angled against positive or negative aspects. When the result shows +1, the company is completely positively biased, while -1 indicates that the company is completely negatively biased. The mean of bias score for the years between 2008-2017, shows that the qualitative (quantitative) information totals to 0.76 (0.51) which indicates that both measurements are positively biased. A high score of impression management increases the potential for erroneous decision-making by stakeholders. Furthermore, a comprehensive test of the differences in impression management confirms that a higher result of qualitative and quantitative information occurs when the company performs well and is located in the upper quartile related to profit for the year. The reason is due to the fact that a positive result is related to increased figures which  is reflected in the measurement of quantitative impression management. Hence, a measure of impression management related to Global Reporting Initiative (GRI), indicates that G4 has lower bias score related to both qualitative and quantitative information. GRI G4 is a more comprehensive standard compared to the earlier version, G3. G4 generally causes the case company to report more information. In view of this, it is possible to note that G4 entails a more transparent accounting and reduces the scope for impression management.

From the moment the concept of Creating Shared Value (CSV) was introduced in 2011, it was by some considered to be an evolutionary way of contributing to society whereas for others it initiated an ongoing critical debate. This debate that is taking place on the academic scene has, among other things, focused on defining what CSV really is and differentiating it from Corporate Social Responsibility (CSR). This is mainly because the critical side believes that CSV is unoriginal and strikingly similar to CSR. Interestingly, in practice companies are implementing CSV in many different ways and some are adding it to their CSR strategy. The fact that these two concepts are closely related has led to a blurry line, which in return has caused disagreements in the mentioned debate. Given the above, we aim at understanding how managers interpret and implement CSV in comparison to CSR and what the differences between these two concepts are in practice. Data was collected by employing case studies which entailed semi-structured interviews with company informants. The findings indicated that managers interpret CSV as a way of contributing to society as well as the firm’s business simultaneously, and thus the implementation of the concept is highly industry-specific. CSR on the other hand, was mostly interpreted as a way of conforming to external pressures and is therefore implemented in relatively similar ways across the companies interviewed. In contrast to academia, it was indicated that managers are more interested in infusing the above two concepts than separating and differentiating them.

This thesis investigates employee attitudes to corporate citizenship (CC) and the impact on employer brands. It addresses the practice of CC in the German FMCG industry, considers employee understanding of CC, and examines which CC initiatives influence perceptions of employer brands. The research is driven by the dual challenges of sustainable development and the ‘war for talent’ in attracting, motivating and retaining employees. It is underpinned by the extant literature on CC dimensions, stakeholder theory and employer brands. The research approach is based on two case studies, comprising three phases: analysis of corporate documentation followed by two phases of semi-structured interviews exploring employees’ perceptions of CC and the link to employer brands. Key findings: An understanding of the positioning of CC in the corporate sustainability strategy and differing foci of CC, including environment, sustainable supply chain and people/culture. The study highlights employee understanding of eight CC dimensions, revealing economic responsibility toward employees as a new dimension. With respect to employer brands, CC initiatives focused on discretionary responsibility towards the natural environment and economic responsibility towards customers are seen as essential; legal, ethical and discretionary responsibility towards community are limited; and discretionary and economic responsibilities towards employees have a strong relationship. A focus on economic responsibilities towards owners has a strong but negative relationship. The theoretical contribution is a conceptual framework of all identified CC dimensions in practice and their relationship to employer brands. Contributions to practice include the importance of benefit packages, work-life balance support, employee development and work environment.

No description available.

[pt] Nessa pesquisa, procura-se identificar o estilo de liderança e a visão relacional com o entorno corporativo, percebidos por alto-executivos inseridos em um contexto organizacional de forte mutação e de práticas de ações sócioresponsáveis, diagnosticando eventuais afinidades e recorrências, na tentativa de se estabelecer um padrão comportamental que possa promover uma abordagem organizacional alternativa, com foco nas relações interpessoais. Para tanto, estabelece-se uma trilogia conceitual composta pela liderança, pelo contexto das teorias administrativas, e pela teoria dos stakeholders, justificada pela ação prática da responsabilidade social. Adicionalmente, apoia-se nos preceitos da racionalidade, intrínsecos aos propósitos das relações interpessoais associados à presente investigação. A pesquisa é baseada em estudo de casos múltiplos de empresas globais que reconhecidamente pregam e praticam o discurso da responsabilidade social e apropria-se de tipologias e tratamentos classificatórios teóricos, na tentativa de ratificar as afinidades comportamentais evidenciadas. Os resultados mostram que os executivos se percebem como democráticos, intervencionistas, controladores, orientados para a tarefa e resultado, e vêem a responsabilidade social com foco no nível econômico e como um modelo de negócio alinhado à estratégia utilitária da organização. Esse padrão se ratifica pela repetição do diagnóstico e recorrência comportamental, e pela distribuição uniforme de resultados, mesmo diante de ferramentais distintos e de um distanciamento entre o discurso escrito e falado. Observa- se, ainda, que tais padrões, mesmo inseridos em um contexto eminentemente relacional, não se prestam a suportar uma nova abordagem organizacional, à medida que, pelo tipo de estilo e similaridade acentuada, reforçam o discurso dominante de uma lógica de pensamento instrumental e funcional. / [en] The following research focuses on identifying the leadership behavior and the relationship forms within corporate environment, noticed by high-leveled executives inserted in an organizational context of strong changes and practices of socio-responsible activities, diagnosing occasional affinities and recurrences, in trying to establish a behavioral pattern that can promote an organizational alternative approach, with focus on interpersonal relationships. As a way of accessing this matter, a conceptual trilogy is established and composed by leadership, by the context of administrative theories and the theory of stakeholders, justified by the practical action of social responsibility. Additionally, it is based on precepts of rationality, intrinsic to the purposes of interpersonal relationships associated to this work. The research is based on studies of multiple cases of global companies that deliver and practice speech of social responsibility. In complement, typologies and ratings from theories patterns have been used in the attempt to ratify the behavioral affinities highlighted. The results show that the executives see themselves as democratic, interventionist, controllers, guided to task and result, and see social responsibility with focus on the economic level and as a model of business aligned to the utilitarian strategy of the organization. This pattern is ratified by the repetition of diagnosis and behavioral recurrence, and by unvarying distribution of results, even facing distinct tools and a space between the written and the spoken speech. Yet, it is observed that these patterns, even inserted in a context that enphasies relationships, do not support a new organizational approach, as the kind of behavior and sharp similarity, reinforce the dominant speech of an instrumental and functional thought logic.

Submitted by Socorro Pontes (socorrop@ufersa.edu.br) on 2017-08-07T14:55:38Z No. of bitstreams: 1 SamaraMNC_DISSERT.pdf: 1656782 bytes, checksum: 14d13b14e5fb9811052e4230f52b7f62 (MD5) / Made available in DSpace on 2017-08-07T14:55:38Z (GMT). No. of bitstreams: 1 SamaraMNC_DISSERT.pdf: 1656782 bytes, checksum: 14d13b14e5fb9811052e4230f52b7f62 (MD5) Previous issue date: 2017-02-22 / Fundação de Apoio à Pesquisa do RN / Corporate Social Responsibility has emerged and perpetuated itself in organizations as a response to state intervention, as a means of guaranteeing the current economic system. In general terms, society and the market have been demanding from the business community a socially responsible attitude in order to minimize not only existing social inequalities but also the negative impact caused by the development of activities in some sectors of the economy. The CSR also enters the organizations through the hands of the Professional Administrator, formed by the Universities, which give him concepts and practices aimed at the knowledge of the management field. Therefore, the present study analyzes the perception of management graduates, from the Universidade Federal Rural do Semi-Àrido, about four conceptual perspectives of CSR. The objective of this study is to identify the occurrence of changes in the conception of responsibility that the administrator experienced in his training and that which is practiced in the company in which he works. This is a qualitative and descriptive research, which selected 15 graduates of the last two pedagogical projects of the mentioned teaching institution, who work in administrative activities in the public and service sectors, in micro, small, medium and large companies. Interviews were used as a data collection tool, applied to graduates. The research showed that there are no changes in the conception of social responsibility that the administrator experienced in his / her formation, however, this one is not able to be effective in the company that acts, because while the egress has its training focused on the Perspective of Competitive Advantage and Systemic, The organization, experiences practices focused on the Social Action Perspective / A Responsabilidade Social Corporativa surgiu e se perpetua nas organizações como resposta à intervenção estatal, como meio de garantir o sistema econômico vigente. Em termos gerais, a sociedade e o mercado têm cobrado do empresariado uma postura socialmente responsável buscando minimizar não somente as desigualdades sociais existentes, mas também o impacto negativo causado pelo desenvolvimento de atividades de alguns setores da economia. A RSC adentra nas organizações também pelas mãos do Administrador Profissional, formado pelas Universidades, que lhe imprimem conceitos e práticas voltadas ao conhecimento do campo de gestão. Diante disso, o presente estudo analisa a percepção dos egressos de administração, da Universidade Federal Rural do Semi-Árido, sobre quatro perspectivas conceituais de RSC. O objetivo deste estudo consiste em identificar a ocorrência de mudanças na concepção de responsabilidade que o administrador vivenciou em sua formação e aquela que é praticada na empresa em que atua. Trata-se de uma pesquisa qualitativa e descritiva, que selecionou 15 egressos dos dois últimos projetos pedagógicos de curso, da instituição de ensino mencionada, que trabalham em atividades administrativas nos setores público e de serviço, em micro, pequenas, médias e grandes empresas. Utilizaram-se entrevistas como ferramenta de coleta de dados, aplicadas aos egressos. A pesquisa demonstrou que não ocorrem mudanças na concepção de responsabilidade social que o administrador vivenciou em sua formação, contudo, esta não é capaz de se efetivar na empresa que atua, pois enquanto o egresso tem sua formação voltada para as Perspectivas de Vantagem Competitiva e Sistêmica, a organização, vivencia práticas voltadas para a Perspectiva de Ação Social / 2017-08-07