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.

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.

Organizations state that their responsibilities are growing and that one of the most common issues is how to integrate CSR internally with the business, where the main problem is how CSR should be evaluated. The connection between CSR integration and improvement has been unclear regarding what improvement means and how it is achieved. Interviews have been conducted with large businesses who have experience in CSR evaluation and sustainability reporting, in order to investigate; In the context of large business organizations, how can CSR be evaluated in terms of sustainability reporting, in order to understand the internal connection between integration and improvement? Research findings emphasize that CSR has transformed into the wider concept sustainability. Sustainability reporting has become institutionalized in large businesses. However, how to conduct sustainability reporting is not fully institutionalized since businesses can select what to include. Internal techniques are considered more important for the evaluation than the report itself. The analytical model is confirmed to an extent because the connection is concluded as a constant process. Particularly, because improvement is not always aimed for, since it can hinder other essential techniques. Finally, improvement is diffuse with different meanings in different industries, which should be encountered carefully.

The environmental issues have during the last decenniums gained an increased role in both the political arena and in the market economy. The society is therefore more knowledgeable about the environment and our impact on it. Through this enlightened state, stakeholders tend to put pressure on the organizations of today. They, more or less willingly, incorporate this responsibility to be a part of their business. Entrepreneurs in the environmental area have seen this rising market as an opportunity to gain market shares and other positive outcomes. Organizations can, not only take a responsibility for the environment but, make a profit out of such a commitment.  IT has become known as one of the contributors to facilitate the environmental impact, but much is left to be done, as IT equipment is one of the contributors to the damaging effects throughout its entire lifecycle. The study was conducted at Umeå Energi and was aiming towards an examination of their IT equipment and its environmental efficiency. Therefore, following questions were asked in this thesis: How environmental efficient is the IT equipment and the using of it in the organization today? What effects can different equipment and behavior lead to? Because of the opportunity to make the environmental work into a positive outcome another question where raised as well: Can the equipment and the using of it be environmental efficient and at the same time mean less expenditure? The study focused on the equipment in itself and the using of it. This was made through measuring of equipment and later on through a questionnaire survey. The results was then added together and analyzed in three different scenarios to illustrate the energy consumption of the equipment with the relation to the using of it. The result showed that both the equipment and the personnel working at Umeå Energi tended to be environmental inefficient. This led to establishing of proposals for changes and further work in this area.

CSR has become an important issue in the business practices of retailers worldwide. When it comes to the food sector, retailers are expected to adopt CSR practices and influence their consumers and supply chains to behave in a socially responsible way. Since the food consumption in answerable for 30 per cent of the negative environmentally impact the retailers are suggested to stimulate the green market development and sustainability in both production and consumption practices. This can be done with establishment of the responsible assortment. In relation to that, one of the main tools that food retailers use to create responsible assortment is called CSR labelling. The purpose of this study is to explore how food retail store managers engage to adopt CSR in the store assortment and how private eco-brands contribute to the green-market development in food retail. In order to achieve a widely understanding of food retailers practices when the creation of responsible assortment ant the stimulation of the green market development are in case, a qualitative method with 9 semi structured interviews was applied. The results show that retailers use CSR and eco-labells with the intention to motivate consumers to buy sustainable food products. The retailers are also showing increased attention of controlling the supply chain and influencing suppliers to behave in a socially responsible way. However, the findings indicates that both store managers and consumers need to be better informed about the benefit of the sustainable products.

Background How companies choose to work with for instance sustainability and equality, something that today is known as corporate social responsibility (CSR), is a matter that over the years has become even more important. Contemporary researchers have found an interesting correlation between CSR activities and employee motivation. Provided that, the internal communication and managers play a crucial role in succeeding making CSR-activities increase employee motivation. Therefore, research regarding CEO’s views on CSR and its ability to possibly motivate employees, becomes relevant. Aim The purpose of this study is to contribute with a deeper understanding of CEO’s different interpretations and views on using CSR as a form of motivation for their employees. Furthermore, the study provides empirical knowledge to deeper understand the link between transformational leadership, CSR and employee intrinsic motivation. Methodology The main and only method used to collect data was qualitative semi structured interviews. An abductive approach has been used which has given the authors a chance to shift between theory and empirical evidence during the process. Conclusions All the CEOs in the study agreed on that CSR can be used to motivate employees. The main discovery done is that the interpretation of CSR as something bigger, including both internal and external CSR-activities, positively correlated with the CEO’s attitudes towards using CSR as a means of motivation and its importance for organizations. Furthermore, some of the CEOs argue that transparency and talk and action is crucial both ways to succeed in making CSR programs genuine and effective. As for communication, the transformational CEOs see symmetrical internal communication as key since they highlight the importance of trust and genuinity.

This diploma thesis is focused on CSR (corporate social responsibility), the possibilities of this approach, which are offered by the market and its using particularly from the perspective of the smaller companies. The aim of this diploma thesis is to propose a procedure for CSR application in a company Bisport s. r. o., which focuses primarily on boats renting, as well as other related services along the river Sázava based on analyzes of perception and the possibility of social responsibility. To accomplish this objective is using research of the literature and other secondary sources, the own analysis of the perception of the social responsibility consumers based on data MML-TGI available at the University, and then the information from internal company sources of Bisport s. r. o., where I work some years.

This study is concerned with investigating whether corporate social responsibility (CSR) initiatives provide a means to build brand equity, specifically emotional connections known as share of heart, in bottom of the pyramid (BOP) markets. Research has found that brand experiences, positive product outcomes and nostalgia are antecedents to share of heart; however, this presupposes developed markets in which categories have already achieved primary demand.In underdeveloped BOP markets, market expansion is challenging and necessitates investments into social initiatives to increase the welfare of the community. The study proposes the use of CSR initiatives to encourage brand building as consumers were found to form an emotional attachment with brands, which brings about loyalty and intentions to purchase.A correlation study was carried out to determine whether a relationship existed between CSR and emotional attachment and whether this predicts greater intentions to purchase. The research confirmed that CSR is an antecedent to EA; however, the results revealed that certain conditions have to be met before consumers can connect with brands emotionally. The findings also indicated that CSR awareness fosters positive CSR beliefs, whereas consumers‟ emotional attachment towards the brand explains their intention to purchase the brand. Copyright / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

This thesis deals with communication in the field of Corporate Social Responsibility (CSR). It aims to analyse the relationship between marketing communication and CSR and to evaluate which tools of the communication mix are suitable for the communication of CSR and especially for the communication of recycling. It also deals with the fields of packaging in marketing, recycling, collecting and sorting the packages and sustainable development. Theoretical knowledge is applied on The Coca-Cola Company.

This diploma paper researches Corporate Social Responsibility and sustainable development reporting. It deals with the development, basic characteristic and social responsibility areas. It describes institutions and standards, which support this responsibility. It also analyses the GRI initiative and procedure in details and focuses on CSR reports according to GRI initiative. The analytical part researches the companies' accession to the firm social responsibility in the Czech Republic. It evaluates their access to non -- financial data presenting, standards, certifications and regulations using. There are presumptions set for interviews which survey the awareness of companies and public about the social responsibility. The companies' attitude and social responsibility reception are then assessed and elaborated in the SWOT analysis.