Submitted by Tatiana Lima (tatianasl@ufba.br) on 2015-04-13T18:52:07Z No. of bitstreams: 1 Abud, Luciana Maia.pdf: 1491222 bytes, checksum: 835f0a4fc7887a1ab7b2e16401d7ae1b (MD5) / Approved for entry into archive by Tatiana Lima (tatianasl@ufba.br) on 2015-05-05T20:00:31Z (GMT) No. of bitstreams: 1 Abud, Luciana Maia.pdf: 1491222 bytes, checksum: 835f0a4fc7887a1ab7b2e16401d7ae1b (MD5) / Made available in DSpace on 2015-05-05T20:00:31Z (GMT). No. of bitstreams: 1 Abud, Luciana Maia.pdf: 1491222 bytes, checksum: 835f0a4fc7887a1ab7b2e16401d7ae1b (MD5) / De acordo com dados de pesquisas e estudos técnicos, verifica-se que a atuação das empresas em Responsabilidade Social (RS) ainda demanda avanços em sua aplicabilidade, e muito tem a ser feito para que contribua para o desenvolvimento local. Considerando que atualmente há ferramentas e normas disponíveis que podem apoiar processos de gestão que contribuam para a melhoria deste cenário, tem-se a seguinte questão-problema: como as normas de responsabilidade social podem auxiliar o ambiente empresarial com vistas ao desenvolvimento local sustentável? Este trabalho teve como objetivo principal analisar as Normas ABNT NBR ISO 26000:2010 – Diretrizes sobre Responsabilidade Social e ABNT NBR 16001:2012 – Responsabilidade Social – Sistemas de Gestão – Requisitos e propor alternativas para que as empresas possam contribuir para o desenvolvimento local sustentável do Estado da Bahia. Logo, foram revisados os conceitos chaves Desenvolvimento Local e Responsabilidade Social e apresentado o contexto da responsabilidade social empresarial no Estado da Bahia, com registros históricos, dados e análises detalhadas da situação baseada em diagnósticos técnicos, que são pano de fundo para os resultados e conclusões da pesquisa. As normas foram detalhadas e também a correlação entre elas com as convergências, desconexões e complementariedades. A metodologia constou da análise qualitativa de dados primários, quais sejam as referidas normas e entrevistas, realizadas no Brasil e na Colômbia, com líderes empresariais e executivos de organizações sociais afins aos temas do estudo. Com os resultados foram propostas recomendações para as empresas quanto a utilização das diretrizes para a contribuição para desenvolvimento local sustentável, factíveis à estrutura empresarial do estado, que na sua maioria é de pequenas empresas com práticas iniciais de responsabilidade social. A recomendação fundamental é a definição de uma visão de longo prazo para o desenvolvimento sustentável, que contemple o desenvolvimento de competências colaborativas para o engajamento participativo nas questões locais, sendo a empresa um dos atores, em conjunto com os demais (governos, organizações, comunidades, outras empresas, etc.). According to research data and technical studies, it appears that the performance of compa-nies in Corporate Social Responsibility (CSR) still requires advances in applicability, and a lot has to be done to contribute to local development. Considering currently tools and stand-ards available that can support management processes to contribute to the improvement of this scenario that is the following problem-question: how standards of social responsibility can help the business environment to promote sustainable local development? This study´s princi-pal goal was to analyze the ABNT NBR ISO 26000:2010 - Guidance on Social Responsibility and ABNT NBR 16001:2012 - Social Responsibility - Management Systems – Requirements and to propose alternatives to the use by companies so that they can contribute to the sustain-able local development of the State of Bahia. Therefore, the key concepts of Local Develop-ment and Social Responsibility were reviewed and the context of corporate social responsi-bility in the State of Bahia was presented, with historical records, data and detailed analysis of the situation based on research and technical studies, which are the backdrop for the results and research findings. The standards were defined and the correlation between them with the convergences, disconnections and complementarities. The methodology consisted of a quali-tative analysis of primary data, which are those rules and interviews, conducted in Brazil and Colombia, with business leaders and executives from social organizations related to the themes of the study. With the results, recommendations were proposed for companies to use as guidelines for the contribution to a sustainable local development, feasible to the business structure of the state, most of which are small companies with early practices of social re-sponsibility. A key recommendation is the definition of a long-term vision for sustainable development, involving the development of collaborative skills to participatory engagement in local issues, and the company is one of the actors, together with others (governments, organi-zations, communities, other companies, etc.).

This master thesis analyzes utility of a concept of ?corporate social responsibility? in the field of ?health promotion in workplace?. Employing a qualitative research strategy of two parts divided into six phases this research argues that the idea or method of ?corporate social responsibility? is a possible partner for ?health promotion in workplace?. Although this partnership is not alive in the Czech Republic, there is great a potential for sharing know-how, experience, methods and arguments.

Main aim of this diploma thesis is to analyse consumers´ perceptions of corporate social responsibility activities in retail sector. The thesis is dividend into several chapters which include both theoretical and practical part. The theoretical part describe basic explanation, evaluation and implementation of CSR. The practical part includes consumer oriented research as well as some ideas concerning suggestions for consumers and companies.

The main aim of this research is to analyse the CSR disclosure and examine its determinants and consequences among Islamic banks in the GCC (Gulf Countries Council). In fulfilling the research aims, annual reports of GCC Islamic banks for the period 2010- 2014 are analysed using manual content analysis, which involves 195 observations of 39 Islamic banks. The CSR disclosure index is constructed based on 11 dimensions using AAOIFI standard no 7, 2010. An ordinary least square (OLS) regression is used to examine the determinants and consequences of CSR disclosure in the sample Islamic banks. The analysis shows a very low level of CSR disclosure (39.9%) among the sample Islamic banks. Using CG (corporate governance) mechanisms to measure the determinant of CSR disclosure, this current study finds a significant positive association between CSR disclosure and the size of the boards of directors of the sample Islamic banks. It provides evidence that stronger corporate governance is associated with a higher level of CSR disclosure. This current study finds a negative significant relationship of CEO. Duality and AC Size and CSR disclosure. However, the results show no significant association between CSR disclosure and other corporate governance variables. To examine the economic consequences of CSR disclosure, the study uses three different proxies of firm value (MTBV, Market Capitalization and Tobin Q). Using market capitalization proxies, this current study finds that there is a negative significant relationship between CSR disclosure and firm value. The study did not find any significant relationship between other proxies. This current study suggests that there is a need to improve the current CSR disclosure practice in GCC Islamic banks by imposing additional constraints on the board of directors’ characteristics. The results inform the global debate on the need for corporate governance reform in Islamic banks, by providing insights on the role played by corporate governance mechanisms in encouraging and enhancing CSR disclosure practice among Islamic banks.

Inledning: Det talas allt mer om hur människor och företag lämnar avtryck på planeten. En ökad medvetenhet och ett ökat intresse för hållbarhet har gjort att allt högre krav ställs på företag. Tidigare riktades fokus på vinstsatisfiering medan det numera skiftat till förväntningar att bidra till en positiv samhällsutveckling. Det gemensamma begreppet för detta är corporate social responsibility vilket omfattar företags samhällsansvar. Denna studie avhandlar hur företag arbetar för att styra organisationen mot hållbarhet. Vi ämnar även att studera om belöningssystem, organisationskultur eller en kombination av båda delar påverkar hur företag arbetar med hållbarhet. Syfte: Vi ämnar att presentera hur företag arbetar för att styra organisationen mot hållbarhet samt hur de anställda motiveras att arbeta mot företagets hållbarhetsarbete. Vi kommer endast förhålla oss till belöningssystem och organisationskultur för att se huruvida något av dessa har en betydande roll i det vi ämnar att undersöka. Metod: Studien är av kvalitativ karaktär och det empiriska materialet har tillhandahållits genom semistrukturerade intervjuer. Vidare inkluderar empirin tio respondenter från fem företag inom olika branscher. Slutsats: Efter genomförd tolkning kan vi i slutsatsen konstatera att hållbarhet vanligtvis implementeras i organisationskulturen, vilket är möjligt då belöningssystem direkt förknippat med hållbarhet används i mindre omfattning. Däremot visar samtliga företag på att medarbetarnas sätt att arbeta framförallt förknippas med företagets organisationskultur.

In the last decades there was an evolving theoretical and practical discussion about the implementation of corporate social responsibility (CSR), partially provoked due to the occurrence of incidents which were caused by negligently companies. Furthermore, there is a disagreement of financial outcomes of the implementation of CSR strategies in prior research. The thesis contributes to the limited established empirical research on the impact of social incidents on company’s CSR transparency and social performance of companies listed in European Union Member States. Furthermore, the thesis examines the impact of social performance on financial performance based on 308 observations in a time range of 2012 to 2014. The author finds no significant relationship between incidents and an improved CSR transparency or social performance for the overall sample at any conventional level. However, the author finds a positive significant relationship between social performance and financial performance, measured by the logarithm of Tobin’s q, which indicates that social performance has a positive impact on financial performance.

Throughout history, the Latin American region has faced inequalities in the form of ethical issues that derive from institutional corruption, bribery and negligence. Today, the region is facing an ongoing shift in terms of emerging market potential, whilst influences from global trends are establishing roots. The developed opportunities have earned attention from foreign actors, whereas the prospect of the Brazilian market has received considerate devotion from Swedish companies, that are considering Brazil as a major entry point into the region. The historical influences in relation to cultural differences presents challenges in the management of business relations, as well as in the ethical dilemmas that may arise. The purpose of this thesis is to obtain an understanding concerning the significance within the relation between Swedish corporate culture and facing ethical dilemmas in international business, with the particular focus of the Brazilian market. This thesis is based on a qualitative study in the form of interviews with five represented Swedish companies, in order to gain deeper understanding of the complexity and intangibility behind the corporate cultural phenomenon, as well as related experiences with the concentrated market. Moreover, this study is based on a deductive research, given that the specific relation between Swedish corporate culture and managing ethical issues in Brazil is quite unexplored. Thus, it felt required to gain relevant insight prior to this research. The theoretical foundation of this thesis is based on a literature review that is divided into acknowledged concepts of internationalization, culture and business ethics. In turn, the theories discussed are relevant to establish a connection in the form of a synthesis that makes sense of the complexity and intangibility that is surrounding the topic of ethical dilemmas, due to differentiating cultural influences on the notion of business ethics and its implementation. The literature review has in turn acted as substance in the analyzing of the presented empirical data gathered through interviews, where the empirical findings are first displayed case by case and followed by a cross-case analysis. The outcome of this research argues that the corporate cultural values have a significant role in the way Swedish companies can use ethics as a notion of simultaneously shaping the outside perceptions, based on inside operations. Networks are further emphasized as an aspect of transition in the relation between Swedish companies and the Brazilian market, where dilemmas occur when disturbed by differentiating cultural influences. In terms of profitability and long-term sustainability, the extent of implementation where ethical values go, can act as a reinforced tool in terms of creating attractive visibility on the international market.

The Niger Delta region of Nigeria contributes more than 95 percent of the country’s export incomes and generates more than 40 percent of the Nigerian Gross Domestic Product (GDP) and 85 percent of the nation’s total revenue (Karl and Gray, 2003, p. 26). Although most multinational oil companies (MNOCs) have found the Niger Delta a fertile ground for business, the region remains backward, poor and underdeveloped. The host communities have been frustrated by the effects of oil production on the environment, which include oil spillages, the reduction of arable land, and the destruction of wild life and fish reserves. As a result of the oil bearing communities’ angry sentiments towards the MNOCs and the Nigerian Government, incessant conflict, and violent crises have enveloped the region. To mitigate the anger, the MNOCs have engaged in some programs and projects intended to benefit the oil- bearing communities in the area of corporate social responsibility (CSR). This thesis is focused on how the CSR strategies of the MNOCs have contributed to the perennial conflict in the Niger Delta region of Nigeria. The mixed methods descriptive design study employed involves the use of survey instruments and content analysis to interrogate the conflict situation. Findings indicate that the failure of MNOCs operating in the Niger Delta region to provide concrete and sustainable CSR, and the government’s inability to regulate the MNOCs and plough back the taxes paid by the latter to develop the region, has led to the current crises. These supported the thesis that the lack of concrete social responsibility contributes to conflicts in the Niger Delta. Building upon the stakeholders’ theory, the theory of frustration and aggression, and conflict theory, this study discovered that the cause of the conflict in the Niger Delta is not solely an issue of corporate social responsibility and revenue allocation, but it largely depends on the divergences of the different stakeholders’ interests. This study, therefore, recommends a revocation of the 60/40 ownership structure between the government and the oil companies. Instead, host communities should be considered part owners of the oil deposits in their land, which would give them a fair percentage in the ownership structure.

Cette thèse examine la Responsabilité Sociale de l'Entreprise (RSE), précise ses enjeux, étudie les stratégies de communication de ses acteurs et détermine les conditions de l'impact financier des informations Environnementales, Sociales et de Gouvernance d'entreprise (ESG). Le premier chapitre discute des théories du bienfondé de la RSE puis présente plusieurs faits stylisés sur ses sources, sa localisation, son lexique et son évolution temporelle. Le deuxième chapitre propose une nouvelle grille de notation de la performance extra-financière des entreprises, tenant compte de spécificités sectorielles. Ainsi, l'environnement y est plus fortement pondéré pour les entreprises pétrolières que pour les banques, où la gouvernance est l'enjeu principal. Le troisième chapitre analyse les stratégies de communication RSE des entreprises, des médias et des ONG. Lorsqu'elles sont critiquées par des sources externes sur l'un des critères ESG, les entreprises font profil-bas sur ce critère et contre-attaquent en divulguant plus d'informations sur les autres critères. Au sein d'un secteur, les firmes sont moutonnières sur leur critère ESG majeur; tandis qu'on observe des comportements de passager clandestin sur les critères mineurs. A double-tranchant, leur communication sur leur critère majeur a un effet positif sur leurs relations publiques, mais les expose aussi aux attaques externes. Le dernier chapitre examine l'impact des divulgations d'informations ESG sur la rentabilité des firmes. Globalement, seules les informations négatives divulguées par les médias ont un impact significatif à court terme, négatif. La carotte est donc mieux répercutée que le bâton et les annonces des firmes et des ONG ne sont pas sources de rentabilités anormales. La réputation ESG des entreprises dans les médias est un bouclier de bienveillance contre les pertes liées aux évènements ESG négatifs. La proximité linguistique et le lexique des titres des annonces modulent également leur impact. / This thesis investigates Corporate Social Responsibility (CSR), specifies its stakes, examines the communication strategies of its actors and determines the conditions of the financial impact of Environmental, Social and corporate Governance (ESG) news. The first chapter discusses the CSR theories and provides several stylized facts about its sources, its location, its lexicon and its temporal evolution. The second chapter proposes a new grid of extra-financial business rating, taking into account sectorial specificities. Thus, environment is more heavily weighted for oil companies than banks, where governance is the main issue. The third chapter analyzes the CSR communication strategies of firms, media and NGO. When criticized by external sources on one ESG concern, companies adopt a low-profile on this criterion and counter-attack by disclosing more information on the other criteria. Within a sector, firms are sheep like on their ESG major concerns; while they adopt free-riding behaviors on the minor criteria. Double-edged, firms' disclosures on major concerns have a positive effect on their public relations, but also expose them to external attacks. The final chapter examines the impact of ESG information disc10sure on the financial profitability of firms. Overall, only negative information disclosed by the media have a significant negative impact in the short run. The carrot is better reflected than the stick and the announcements of firms and NGO are not a source of abnormal returns. The firms' ESG reputation in the media is a goodwill shield against the losses following negative ESG events. Linguistic proximity and the lexicon of announces' titles also modulate their impact..

In this thesis it is suggested that the local context and culture has a large impact on how Corporate Social Responsibility (CSR) is perceived and worked with. Previous research shows that it is important for Multinational Corporations (MNCs) to govern their CSR with respect to the local context to be trusted and run their business in a ‘good’ (what is socially perceived as good) way. The aim of this study is to examine how MNCs that are founded in Sweden and in some ways have established in China, perceive CSR and how they work with it in respect to the global- and the local context. The thesis further studies what approaches, and drivers lies behind the engagement in CSR-related activities. The thesis is based on a qualitative approach with six semi-structured interviews, that makes up the empirical material. The interviews were conducted with participants in leading positions in Swedish MNCs located in Shanghai, China. The results show that a global perspective is perceived as important for MNCs to work with, and that they in many ways adapt their global practises with respect to local culture. Furthermore, the approaches used when working with CSR are in many ways strategic and has an ethical and philanthropical drive behind them.