Corporate Social Responsibility (CSR) is a widely disputed and constantly evolving topic. One of the most recent methods of assessing CSR in South Africa has been through the usage of the Financial Times Stock Exchange/Johannesburg Stock Exchange (FTSE/JSE) Responsible Investment Index. The Johannesburg Stock Exchange (JSE) Socially Responsible Investment Index (SRI Index) was founded in 2004 and was replaced by the FTSE/JSE Responsible Investment Index in 2015. The index evaluates listed firms based on their triple bottom line performance i.e., environment, society, and economy. The index includes companies that are thought to have good CSR policies. This study assesses the effects of CSR on the Corporate Financial Performance (CFP) of firms listed on the JSE that were included in the FTSE/JSE All Share Index (ALSI) as of the 31st of January 2021. This it does by analyzing the stock's financial performance over a five-year period between the 2015 and 2019 financial years. The requirements for stocks to be included in this study is that they must have had an average market capitalization between R2 billion and R100 billion between the 2015 and 2019 financial years and are not part of the real estate sector. The results of the nonparametric (Mann-Whitney) tests show that companies that are part of the FTSE/JSE Responsible Investment Index perform better on average than those that are not included in the index. This conclusion is based on a review of the total return index (TRI), return on equity ratio (ROE), price-earnings ratio (PE), and the market-to-book ratio (MB). The analysis conducted using the net profit margin (NPM) as a measure of financial performance show that there is no relationship between CSR and financial performance. The Mann-Whitney test results where the return on assets (ROA) ratio was used showed a negative relationship between CSR and financial performance.

This thesis addresses corporate approaches to CSR stakeholder engagement in the pharmaceutical industry in the UK and Germany. Its objective is to undertake mainly exploratory qualitative research to investigate how the selected sample manages CSR. The data was primarily accessed and collected from senior executives within major pharmaceutical companies. Multiple research methods were employed to gather rich new empirical evidence which focuses on the CSR practices and perceptions of CSR managers in both countries. To examine how this ¿sensitive¿ sector responds to what could be termed the ¿CSR Challenge¿, a critical realist perspective and six codes were chosen to map the practices and to compare similarities and differences between the two countries. This research contributes to the academic literature in this field by filling significant gaps in an area which was previously under-investigated. Ultimately, the findings are employed to examine a prespecified framework which was originally developed by the author based on secondary data in separate research. Overall, the results inform, re-examine, and improve this recently published framework. The updated explanatory framework which results from the research is the main conceptual contribution of the thesis. It serves as a management tool which includes the contextual factors which influence decision-makers¿ practices and perceptions portrayed as a set of inter-related management steps. This new conceptualisation is designed to be of practical use for decision-makers when managing their stakeholder engagement activities. As a result, this research is essentially applied and normative in nature. In addition, this work presents an original contribution to the literature in its field which should be of interest to academics.

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.

CSR has become a tool for global corporations to justify their outsourcing practices in other countries. Despite these CSR policies, reports reveal that labor rights violations are common in these supply chains, and not at least in the garment industry. The purpose of this study is therefore to explore how a global clothing company’s CSR policy on labor rights is working on the ground and which factors that influence its implementation. Interviews with factory workers and experts on the topic have taken place in one of India’s largest garment hubs. The findings are based on thematical analysis and the analysis suggests that the global brand (H&M) could improve the situation by taking certain actions though several external factors also have an affect. The responsibility for poor labor conditions needs to be divided between multiple actors who all have a duty to act within their spheres of influence. The study concludes that the underlying problem of economic exploitation must be brought to an end through increased cooperation between global companies.

Background: Fast-fashion companies are famous for manufacturing the products at cheaper prices and consumers are getting aware of that. Due to the widespread environmental and social problems in the world, Corporate Social Responsibility (CSR) has significantly evolved in fast-fashion industries. A lot of fast-fashion companies are involved in CSR communication in order to convey the information to consumers. It is significant for the companies to adapt effective strategies of communicating their CSR activities to consumers.  Purpose: The purpose of this study is to explore the impact of CSR content communication on consumers’ attitudes toward fast fashion companies.  Method: In this study, the semi-structured interviews as a qualitative method were conducted. The sample size is 12 consisting of 6 men and 6 women. The authors selected individuals who are interested in fashion and preferably have concerns about sustainable fashion brands.  Findings: The findings demonstrated the significance of transparent CSR communication as a consideration for the effect on consumers’ attitudes. Visual content attracts consumers’ attention and gives sympathetic emotions to consumers wherein directly influence positive attitudes towards the companies. However, the participants did not regard written content as important because of the difficulties of availability and readability. Third party confirmation from the new theory plays an important role in contributing to a positive attitude and it also expands WOM and credibility of the companies.  Conclusion: This study contributes to the knowledge of CSR communication strategies in fast-fashion companies because the findings are closely related to how companies can create effective CSR content to positively influence consumers’ attitudes.

Given that Sweden is one of the most sustainable countries in the world (RobecoSAM, 2018), with a big number of its companies as active participants in CSR, we investigate the impact that these CSR activities could have on CFP with a focus on the Financial sector, using in 26 listed Financial Institutions. As we will find out from the existing literature, the CSR-CFP relationship is neither strictly negative nor positive. If it is positive, then the firm will allocate more resources to CSR to achieve better financial performance, and the firm may fore-go or approach CSR initiatives with caution if they affect CFP negatively. Past researchers have studied this relationship before and found that the reason why financial institutions get involved in socially responsible activities is to gain public trust and justification usually after a public financial scandal. So, we explore this further expecting that if it is indeed a matter of fact that these institutions gain the justification from the public that they so desire when they choose to get involved in socially responsible activities, then it should be that the public trust and justification would translate into improved financial performance. Therefore, the research question that we seek to answer is “Does Corporate Social Responsibility (CSR) have an Impact on Corporate Financial Performance (CFP) in the Listed Swedish Financial Institutions” We examined the relationship between CSR and CFP using 26 Swedish financial institutions that are listed on Nasdaq Nordic stock exchange market (Stockholm) for the period between 2015 and 2019. The Fixed Effects Model regression analysis for panel data was used to test this relationship and we found that when Swedish financial institutions get involved in CSR, their financial performance is neither worsened or improved because of the insignificant ESG coefficients that we found.  Swedish financial institutions' engagement in socially responsible activities does not guarantee an impact on their financial performance.

This thesis studies the effects of greenwashing in the fashion industry on the Generation Z cohort. It aims to understand the behaviors, motivations, attitudes, and processes behind their clothing shopping habits, including external and internal factors. It seeks to broaden the discussion around greenwashing in the 21st century, especially in the current age where firms are being evaluated on their Environmental, Social, and Governance practices. Therefore, it includes an extensive research background, including a brief history of greenwashing as a marketing tactic, the fashion industry, a study of clothing supply chains, and finally background information on Generation Z and their generational characteristics.This, as well as the small research study conducted at Boston College, all inform the conclusions of this study. / Thesis ( BA ) — Boston College, 2022 . / Submitted to: Boston College. College of Arts and Sciences . / Discipline: Departmental Honors . / Discipline: Environmental Studies .

This thesis studies the effects of greenwashing in the fashion industry on the Generation Z cohort. It aims to understand the behaviors, motivations, attitudes, and processes behind their clothing shopping habits, including external and internal factors. It seeks to broaden the discussion around greenwashing in the 21st century, especially in the current age where firms are being evaluated on their Environmental, Social, and Governance practices. Therefore, it includes an extensive research background, including a brief history of greenwashing as a marketing tactic, the fashion industry, a study of clothing supply chains, and finally background information on Generation Z and their generational characteristics.This, as well as the small research study conducted at Boston College, all inform the conclusions of this study. / Thesis ( BA ) — Boston College, 2022 . / Submitted to: Boston College. College of Arts and Sciences . / Discipline: Departmental Honors . / Discipline: Environmental Studies .

Syftet med denna studie är att undersöka rapporteringen av GRI-indikatorer i svenskabörsnoterade företags hållbarhetsrapporter samt ge en förklaring till vilka faktorer som påverkarvalet av GRI-indikatorer. I studien genomförs en kvantitativ undersökning som undersökersvenska börsnoterade hållbarhetsrapporter. För att undersöka GRI-rapporteringen har eninnehållsanalys genomförts på 223 hållbarhetsrapporter från år 2019. Hypoteser har testatsgenom en multipel regressionsanalys. Studiens resultat visar att endast två faktorer, storlek och miljökänslighet har ett positivt sambandmed rapporteringen av GRI-indikatorer. Faktorer såsom företagets synlighet och offentliggranskning av företagen är orsaken till att endast storlek och bransch har ett signifikant sambandmed rapporteringen av GRI-indikatorer. På grund av denna synlighet väljer företagen att GRI rapportera för att legitimera sin verksamhet både mot samhället i stort och mot inflytelserikaintressenter, då de finns en ömsesidig påverkan. Studiens teoretiska bidrag är en ökad kunskap inom forskningsområdet gällande rapporteringenav GRI-indikatorer, men även vilka faktorer som kan förklara att svenska börsnoterade företaganvänder GRI-indikatorer. Positiva och signifikanta samband hittades mellan GRI-indikatoreroch faktorerna storlek och miljökänslighet. Det praktiska bidraget denna studie ger är ett resultatsom visar att storlek och miljökänslighet ökar benägenheten med rapporteringen av GRIindikatorer. Resultatet är intressant för både företagsledare på Stockholmsbörsen samtkapitalmarknaden. Förslag på vidare forskning är att undersöka GRI-indikatorer i företags hållbarhetsrapporter somhar sitt huvudsäte i ett annat land än Sverige. Ett annat förslag på vidare forskning är att granskaföretag som är börsnoterade på en annan börs än Stockholmsbörsen. Årsredovisningslagenomfattar dessutom onoterade företag, vilket inte denna studie har fokuserat på, därför är detintressant att se huruvida börsnotering har eller inte har en påverkan på GRI-indikatorer ochhållbarhetsrapporten.

Yes / This paper examines the feasibility of using a holistic approach to sustainability in a business context. The aim is to help organisations from a healthcare perspective increase their adaptability to volatile business environments, by aligning external and internal elements with success, based on internal validation of output. A literature review on existing sustainability theory was conducted and the results divided into versions of sustainability from an initial idea (1.0), to a situation where sustainably will become the nature of business rather than one of its objectives (4.0). In order to align business health and strengthen self-healing powers of businesses, eight pillars of relevance were identified as post conditional. The method adopted to interpret the approaches was informed by a structured process of healthcare perspectiveness healing using figurational dynamics as an analytical lens. Findings indicate that for implementation of an improvement structure based on holistic governance to be successful, acceptance of changes in economic, political and social spheres towards holistic business development need to exist. Secondly, figurational dynamics has to evolve as an overarching or inclusive system to include influences and inspiration from various specialist arenas.